[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   B5cTzY.h-  
会计报表statement of account c*h5lM'n6  
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往来帐目account current C{Fo^-3  
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现在往来帐||存款额current accout :+6m<?R)T  
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销货帐account sales w8E,zH  
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共同计算帐项joint account $&4Zw6"=  
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未决帐项outstanding account ."lY>(HJ  
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贷方帐项credit account||creditor account [;2v[&
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借方帐项debit account||debtor account JvG t=v  
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应付帐||应付未付帐account payable @<YZa$`  
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应收帐||应收未收帐account receivable Ft]sTA+
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新交易||新帐new account BG|Kw)z*KM  
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未决帐||老帐old account A[b'MNsv  
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现金帐cash account {c$W-t):U|  
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流水帐running account MXhS\vF#m  
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暂记帐||未定帐suspense account fpzTv3D=I  
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过期帐||延滞帐overdue account||pastdue account ]s u
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杂项帐户sundry account U$-FQRM4K  
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详细帐单||明细表detail account 5$y<nMP  
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呆帐bad account "BTA"  
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会计项目title of account ){6;o&CC:  
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会计薄||帐薄account-book |#S!qnXB  
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营业报告书||损益计算表account of budiness||business report ov|s5yH8e  
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借贷细帐||交验帐account rendered LDbo  
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明细帐account stated }U8H4B~UtY  
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与…银行开立一户头to open an account with =!p6}5Z  
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与…银行建立交易to keep account with a1s=t_w
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继续记帐to keep account (=7e~'DC  
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与…有交易to have an account with mvYr"6f8  
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作成会计帐||有往来帐项to make out an account with 2p@S-Lp  
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清算||清理债务to make up an account @1rF9< 4g  
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清洁帐目||与…停止交易to close ones account with GT*\gZ  
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结帐to close an account ='YR;  
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清理未付款to ask an account||to demand an account 0hCJovSG%  
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结清差额to balance the account with $Nnz|y  
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清算to settle an account||to liquidate an account||to square an account evZ{~v&/  
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审查帐目||监查帐目to audit an account |f.=Y~aY  
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检查帐目to examine an account 6Kg lp\2  
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转入A的帐户to charge the amount to As account j[9xF<I  
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以计帐方式付款to pay on account eRv3qK{`  
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代理某人||为某人on ones account||on account of one @4_W}1W  
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为自己计算||独立帐目on ones own account d8/lEm v[  
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由某人收益并负风险on ones account and risk||for ones account and risk 'l)@MXbGL  
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由某人负担for ones account||for account of one o~2bk<]z  
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按某人指示||列入某人帐户by order and for account of one c-n
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列入5月份帐目for May account coiTVDwA  
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编入某中帐项下to pass to the account of||to place to the account of -|:7<$2#I  
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寄出清算书to send in an account||to send in render an account 2p8JqZMQb  
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支票薄cheque book to(OVg7_  
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支票陈票人cheque drawer OHR9u  
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持票人cheque holder T
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不记名支票cheque to bearer||bearer cheque L>).o%(R  
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记名支票||认人支票cheque to order P(VQD>G  

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到期支票antedated cheque *$1*\oCtz  
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未到期支票postdated cheque Z5bmqhDo[  
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保付支票certified cheque <L
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未获兑现支票，退票returned cheque nx $?wxIm  
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横线支票crossed cheque 7 G~MqnO|  
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普通横线general crossing n?YGXW/  
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特别横线special crossing [j1SX-NX  
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空白支票blank cheque :>Z0Kb}7  
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失效支票，过期支票stale cheque .J&NM(qeZ  
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普通支票open cheque \7$m[h{l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wI#rAx7f-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %vxd($Ti"  
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支票换现金||兑现to cash a cheque F
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清理票款to clear a cheque NO`LSF  
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保证兑现to certify a cheque ;Zw!  
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填写支票数额to fill up a cheque y{!`4CxF  
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支票上划线to cross a cheque z*zLK[t+  
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开发支票to make out a cheque ?#,\,  
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签发支票，开立支票to draw a cheque||to issue a cheque cvn,&G-`  
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透支支票to overdraw a cheque SDA +XnmH  
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背书支票to endorse a cheque Qy0bp;V/  
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请付票款||清付票款to pay a cheque||to honour a cheque gl2~6"dc  
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支票退票to dishonour a cheque luat1#~J  
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拒付支票to refuse a cheque #<yR:3  
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拒付支票to stop payment of a cheque .6e5w1r63  
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提示要求付款to present for payment }I05&/o.3p  
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见票即付持票人payable to bearer AHn^^'&
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支付指定人payable to order 0BxO75m}o  
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已过期||无效out of date||stale *(D_g!a  
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请给出票人R/D||refer to drawer ?B@iBOcu[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ymr-kB  
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文字与数字不一致words and figures differ KY2xKco  
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支票 e:NzpzI"v  
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时间已过account closed H^'*F->BA  
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时间已过effects not cleared "F)7!e  
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停止付款payment stopped U/0NN>V  
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支票毁损cheque mutilated [x-Z)Q.5  
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汇款||寄钱to remit||to send money }JrM!'  
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寄票供取款||支票支付to send a cheque for payment _3hCu/BV  
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寄款人a remitter F N(&3Ull  
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收款人a remittee CF =#?+x  
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国外汇票foreign Bill NoZz3*j=  
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国内汇票inland Bill }6m5MH$7q  
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跟单汇票documentary bill ^vsOlA(4  
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空头汇票accommodation bill e`#G
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原始汇票original bill jwAO{.}T1r  
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改写||换新票据renewed bill uTB;Bva  
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即期汇票sight bill||bill on demand sy/J+==  
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…days after date||…days after date…日后付款 `acorfpi  
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…months after date||…months after date…月后付款  Q+dBSKSK  
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见票后…日付款…days after sight||…days sight Q7c_;z_  
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见票后…月付款…months after sight||…months sight t'm]E2/  
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同组票据set of bills 6@bGh|   
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单张汇票sola of exchange||sole of exchange <|Z0|sel  
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远期汇票usance bill||bill at usance l\$_t2U  
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长期汇票long bill yFJ(b%7  
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短期汇票short bill Av+ w>~/3  
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逾期汇票overdue bill Z.<1,EKi=  
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宽限日期days of grace r=@h}TKv{I  
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电汇telegraphic transfer （T.T） $I1p"6  
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邮汇postal order||postal note （Am.）||post office order||money order gfr``z=>O  
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本票promissory note （P/N） J>Zd75;
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押汇负责书||押汇保证书letter of hypothecation YrZAy5\  

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副保||抵押品||付属担保物collateral security #axRg=d?K  
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担保书trust receipt||letter of indemnity vBM\W%T|d  
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承兑||认付acceptance +m>Kb edl  
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单张承兑general acceptance [;I.aT}R!;  
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有条件承兑qualified acceptance ASu9c2s  
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附条件认付conditional acceptance pl"|NZz 7;  
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部分认付partial acceptance   Ir}&|"~H