[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。   rm 4.aO~-F  
会计报表statement of account bKj%s@x  
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往来帐目account current A 6OGs/:&  
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现在往来帐||存款额current accout ~zil/P8  
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销货帐account sales ^zEwA  
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共同计算帐项joint account "]oO{'1X  
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未决帐项outstanding account !O.[PH(,*  
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贷方帐项credit account||creditor account o@#Y8M  
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借方帐项debit account||debtor account %FS$zOsgGK  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable PqyA1  
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新交易||新帐new account Rl
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未决帐||老帐old account e$u4vC~  
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现金帐cash account ~go fQ  
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流水帐running account @WQK>-=(3  
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暂记帐||未定帐suspense account 'Q =7/dY3I  
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过期帐||延滞帐overdue account||pastdue account Fi.aC;sx  
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杂项帐户sundry account R g?1-|Tj  
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详细帐单||明细表detail account Q| ,B*b  
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呆帐bad account !Oj)B1gc6&  
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会计项目title of account lJzl6&  
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会计薄||帐薄account-book h6%[q x<  
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营业报告书||损益计算表account of budiness||business report .lBgp=!  
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借贷细帐||交验帐account rendered 1AHx"e,;L  
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明细帐account stated Bi~:>X\[^6  
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与…银行开立一户头to open an account with |!H?+Jj:  
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与…银行建立交易to keep account with Ch_xyuJ  
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继续记帐to keep account 02Jo A+  
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与…有交易to have an account with D H ^T x  
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作成会计帐||有往来帐项to make out an account with wU`!B<,j  
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清算||清理债务to make up an account !EF(*~r!9L  
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清洁帐目||与…停止交易to close ones account with ~VTs:h  
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结帐to close an account XTq
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清理未付款to ask an account||to demand an account $ v}<'  
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结清差额to balance the account with noNm^hFL  
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清算to settle an account||to liquidate an account||to square an account )QY![&k}1z  
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审查帐目||监查帐目to audit an account [cU,!={  
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检查帐目to examine an account 5)+F(  
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转入A的帐户to charge the amount to As account "S(X[Y'  
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以计帐方式付款to pay on account <fM>Yi5  
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代理某人||为某人on ones account||on account of one 02 f9 wV  
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为自己计算||独立帐目on ones own account {-*\w-~G  
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由某人收益并负风险on ones account and risk||for ones account and risk t*+! n.p  
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由某人负担for ones account||for account of one =g0*MZ;
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按某人指示||列入某人帐户by order and for account of one '\4fU%  
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列入5月份帐目for May account +#v4B?
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编入某中帐项下to pass to the account of||to place to the account of YeIe\3x!N  
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寄出清算书to send in an account||to send in render an account 0}-#b7eR  
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支票薄cheque book M7U:g}  
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支票陈票人cheque drawer p5qx=p~c  
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持票人cheque holder x#o?>5Qg?  
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不记名支票cheque to bearer||bearer cheque *?b@>_1K  
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记名支票||认人支票cheque to order b7qnOjC  
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到期支票antedated cheque xK=J.>h3  
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未到期支票postdated cheque |#:=\gugh  
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保付支票certified cheque 2Z-,c;21  
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未获兑现支票，退票returned cheque b3P9Yoj-  
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横线支票crossed cheque )fy<P;g  
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普通横线general crossing f>?^uSpWH  
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特别横线special crossing k62$:9`5  
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空白支票blank cheque X9DM^tt  
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失效支票，过期支票stale cheque [.. ,(  
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普通支票open cheque 0zlM .rjEZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }g%KvYB_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T_(qN;_  
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支票换现金||兑现to cash a cheque L$oia)%t-  
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清理票款to clear a cheque [K"U_b}w  
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保证兑现to certify a cheque L?Kz P.(t+  
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填写支票数额to fill up a cheque owfp^hla  
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支票上划线to cross a cheque ^yEj ]]6  
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开发支票to make out a cheque CT$& zEIm  
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签发支票，开立支票to draw a cheque||to issue a cheque U}A|]vi@  
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透支支票to overdraw a cheque PV,k
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背书支票to endorse a cheque ~$?y1Yv  
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请付票款||清付票款to pay a cheque||to honour a cheque zkT`] @`J  
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支票退票to dishonour a cheque d'lr:=GQ  
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拒付支票to refuse a cheque 0gwm gc/#  
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拒付支票to stop payment of a cheque oPBg+Bh*  
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提示要求付款to present for payment m p|20`go  
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见票即付持票人payable to bearer `lu"yF  
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支付指定人payable to order 'Tru?y\  
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已过期||无效out of date||stale U&]p!DV&;  
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请给出票人R/D||refer to drawer mNnw G) ;$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f9l<$l  
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文字与数字不一致words and figures differ S$lmEJ_  
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支票 @7HOL-i  
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时间已过account closed G2yUuyAZ  
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更改处应加盖印章alterations require initials `6BS-AVO7  
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时间已过effects not cleared MVeQ5c(  
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停止付款payment stopped (E1>}  
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支票毁损cheque mutilated 4Jk}/_  
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汇款||寄钱to remit||to send money f`9rTc  
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寄票供取款||支票支付to send a cheque for payment mQA<t)1  
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寄款人a remitter ='bmjXu  
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收款人a remittee ?-F'0-t4%  
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国外汇票foreign Bill np\Q&  
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国内汇票inland Bill ihBl",l&Hq  
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跟单汇票documentary bill 7n95>as  
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空头汇票accommodation bill *,[=}v1  
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原始汇票original bill n`KXJ?t  
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改写||换新票据renewed bill G~tOCp="p  
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即期汇票sight bill||bill on demand ^- ;Z8M  
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…days after date||…days after date…日后付款 ;F(01  
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…months after date||…months after date…月后付款 \fR:+rbQ&|  
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见票后…日付款…days after sight||…days sight 6Vzc:8o>  
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见票后…月付款…months after sight||…months sight %R"/`N9R,  
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同组票据set of bills a[cH@7W.#  
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单张汇票sola of exchange||sole of exchange FH21 mwV  
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远期汇票usance bill||bill at usance o5x^"#  
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长期汇票long bill )tch>.EQ_  
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短期汇票short bill |3@Pt>Ikl  
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逾期汇票overdue bill E+Mdl*  
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宽限日期days of grace bd*(]S9d  
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电汇telegraphic transfer （T.T） :{Z^ _;Tf  
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邮汇postal order||postal note （Am.）||post office order||money order :P"Gym  
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本票promissory note （P/N） CWYJ<27v{  
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押汇负责书||押汇保证书letter of hypothecation 'Pu;]sC  
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副保||抵押品||付属担保物collateral security Z5-'|h$|  
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担保书trust receipt||letter of indemnity :|3C-+[  
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承兑||认付acceptance Ft!~w#&-  
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单张承兑general acceptance vy?YA-  
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有条件承兑qualified acceptance e)"cm;BJ^P  
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附条件认付conditional acceptance M-|2W~YU  
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部分认付partial acceptance   /p"R}&z