[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。   9t)Hi qj  
会计报表statement of account IauLT;!X  
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往来帐目account current v+in:\Dv  
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现在往来帐||存款额current accout 4jTO:aPh_  
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销货帐account sales S@u46X>  
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共同计算帐项joint account ~nmFZ]y  
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未决帐项outstanding account WVpx  
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贷方帐项credit account||creditor account dLb$3!3  
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借方帐项debit account||debtor account iw/~t  
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应付帐||应付未付帐account payable c:0n/DC  
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应收帐||应收未收帐account receivable bHRn}K+<}c  
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新交易||新帐new account LJPJENtFIs  
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未决帐||老帐old account %M1l[\N  
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现金帐cash account `dV2\ ^*A  
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流水帐running account &Hp*A^M  
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暂记帐||未定帐suspense account i*:QbMb  
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过期帐||延滞帐overdue account||pastdue account d)!'5ZrM  
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杂项帐户sundry account lmHQ"z 3G  
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详细帐单||明细表detail account Cn5"zDK$  
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呆帐bad account M&/4SVBF  
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会计项目title of account :]F66dh+  
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会计薄||帐薄account-book "$(D7yFO  
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营业报告书||损益计算表account of budiness||business report iYT?6Y|+  
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借贷细帐||交验帐account rendered u VD^X*  
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明细帐account stated b(|& e  
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与…银行开立一户头to open an account with ylczM^@  
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与…银行建立交易to keep account with ;Ngk"5  
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继续记帐to keep account }xr0m+/  
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与…有交易to have an account with (|AZO!  
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作成会计帐||有往来帐项to make out an account with Kh=\YN\E<  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with e^@ZN9qQ  
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结帐to close an account DFZ0~+ rh  
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清理未付款to ask an account||to demand an account PhuHfw4$y,  
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结清差额to balance the account with  I*f@^(  
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清算to settle an account||to liquidate an account||to square an account Jo[&y,  
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审查帐目||监查帐目to audit an account 7]?y _%kT  
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检查帐目to examine an account ,ko#z}Z4r,  
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转入A的帐户to charge the amount to As account t5b cQ@Y  
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以计帐方式付款to pay on account WN|_IJR~  
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代理某人||为某人on ones account||on account of one DsxNg  
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为自己计算||独立帐目on ones own account 6IK>v*<  
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由某人收益并负风险on ones account and risk||for ones account and risk ;mD!8<~z.  
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由某人负担for ones account||for account of one _(=g[=Mer  
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按某人指示||列入某人帐户by order and for account of one >#S}J 
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列入5月份帐目for May account ]{| l4e4P  
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编入某中帐项下to pass to the account of||to place to the account of F|VHr
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寄出清算书to send in an account||to send in render an account =b)!l9TX  
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支票薄cheque book ?)Gb=   
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支票陈票人cheque drawer BdvpG  
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持票人cheque holder F2n4#b  
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不记名支票cheque to bearer||bearer cheque 3-0jxx(  
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记名支票||认人支票cheque to order pNQ@aJ  
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到期支票antedated cheque jW| ,5,43  
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未到期支票postdated cheque S@,x^/vT  
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保付支票certified cheque 3)^2X  
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未获兑现支票，退票returned cheque `RqV\ 6G+  
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横线支票crossed cheque TPZ^hL>ao  
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普通横线general crossing (b.Mtd  
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特别横线special crossing E3_ 5~>  
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空白支票blank cheque 4Rl~7|   
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失效支票，过期支票stale cheque xl@  
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普通支票open cheque RJOyPZ]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YYd!/@|N5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `vrLFPdO  
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支票换现金||兑现to cash a cheque X>rv{@KbL  
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清理票款to clear a cheque 9iOTT%pq  
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保证兑现to certify a cheque !bIhw}^C*  
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填写支票数额to fill up a cheque }JBLzk5|  
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支票上划线to cross a cheque s4{>7`N2  
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开发支票to make out a cheque ^ N
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签发支票，开立支票to draw a cheque||to issue a cheque *Nh[T-y(s  
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透支支票to overdraw a cheque "~/O>.p  
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背书支票to endorse a cheque E >lW'  
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请付票款||清付票款to pay a cheque||to honour a cheque T:(c/>  
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支票退票to dishonour a cheque X[KHI1@w  
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拒付支票to refuse a cheque 9&}i[x4  
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拒付支票to stop payment of a cheque =S:Snk%  
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提示要求付款to present for payment k]9v${Ke  
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见票即付持票人payable to bearer o6T'U#7P  
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支付指定人payable to order sw$$I~21  
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已过期||无效out of date||stale A{Dy3tm=  
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请给出票人R/D||refer to drawer JOFQyhY0>m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JsD|igqF-  
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文字与数字不一致words and figures differ ,zVS}!jRhy  
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支票 ^bG91"0A  
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时间已过account closed ?8]g&V  
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更改处应加盖印章alterations require initials IF'Tj`yD  
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时间已过effects not cleared p!>DA?vF  
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停止付款payment stopped TY;%nT  
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支票毁损cheque mutilated 8h,=yAn5  
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汇款||寄钱to remit||to send money F[KM0t!  
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寄票供取款||支票支付to send a cheque for payment Ubm]V{7  
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寄款人a remitter T^
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收款人a remittee BU.O[?@64  
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国外汇票foreign Bill 4Z .Dz@.c(  
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国内汇票inland Bill pi5DDK  
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跟单汇票documentary bill f7/M_sx  
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空头汇票accommodation bill !P3y+;S  
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原始汇票original bill ,Xxp]*K2  
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改写||换新票据renewed bill /U})mdFm  
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即期汇票sight bill||bill on demand :D4'x{#H  
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…days after date||…days after date…日后付款 ~E/=
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…months after date||…months after date…月后付款 Lrmhr3 w5  
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见票后…日付款…days after sight||…days sight z,bK.KFSs  
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见票后…月付款…months after sight||…months sight t1G__5wp  
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同组票据set of bills K r[oP3  
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单张汇票sola of exchange||sole of exchange v*&jA8D  
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远期汇票usance bill||bill at usance J_fs}Y1q\  
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长期汇票long bill 00{a}@n  
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短期汇票short bill hlZ{bO'f  
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逾期汇票overdue bill >MSK.SNh  
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宽限日期days of grace M@P%k`6C  

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电汇telegraphic transfer （T.T） Qe\vx1GRLH  
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邮汇postal order||postal note （Am.）||post office order||money order l2:-).7xt  
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本票promissory note （P/N） 9<&M~(dwT4  
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押汇负责书||押汇保证书letter of hypothecation hc[J,yG  
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副保||抵押品||付属担保物collateral security F'OO{nF  
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担保书trust receipt||letter of indemnity yYYP;N?g4k  
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承兑||认付acceptance ZS4 dW_*[  
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单张承兑general acceptance >r7PK45.K  
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有条件承兑qualified acceptance gaz",kK<  
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附条件认付conditional acceptance ^67}&O^1 ,  
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部分认付partial acceptance   WZn;u3,R