[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。   3^R][;  
会计报表statement of account u~- fK'/!|  
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往来帐目account current oz0n$`O$/  
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现在往来帐||存款额current accout gUH'DS]{  
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销货帐account sales K[LVT]3 n  
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共同计算帐项joint account /x:(SR2,  
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未决帐项outstanding account mU3Y)  
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贷方帐项credit account||creditor account y@kcXlY  
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借方帐项debit account||debtor account qb-2QPEB  
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应付帐||应付未付帐account payable *dG}R#9Nv  
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应收帐||应收未收帐account receivable j(Fa=pi  
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新交易||新帐new account rw5#e.~V  
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未决帐||老帐old account ;# R3k  
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现金帐cash account g{A3W) [ b  
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流水帐running account Y)Znb;`?a  
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暂记帐||未定帐suspense account Jw:Fj{D  
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过期帐||延滞帐overdue account||pastdue account VO.-.  
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杂项帐户sundry account Exep +x-  
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详细帐单||明细表detail account (MgL"8TS  
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呆帐bad account 51o@b  
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会计项目title of account b(q$j/~ zb  
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会计薄||帐薄account-book `j"4:  
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营业报告书||损益计算表account of budiness||business report ltNuLZ  
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借贷细帐||交验帐account rendered nnfY$&3A  
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明细帐account stated -`-ACWeNV  
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与…银行开立一户头to open an account with AU0$A403  
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与…银行建立交易to keep account with V)2"l"Kt  
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继续记帐to keep account 0FG5_t"",\  
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与…有交易to have an account with f8^"E $"  
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作成会计帐||有往来帐项to make out an account with b+W)2rFO  
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清算||清理债务to make up an account u06tDJ[  
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清洁帐目||与…停止交易to close ones account with XxhsPFv  
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结帐to close an account >g=^,G}y  
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清理未付款to ask an account||to demand an account ]Fxku<z7|  
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结清差额to balance the account with u',b1 3g(  
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清算to settle an account||to liquidate an account||to square an account d60c$?"]a(  
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审查帐目||监查帐目to audit an account cbfDB^_  
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检查帐目to examine an account )u<eO FI+  
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转入A的帐户to charge the amount to As account TopH E  
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以计帐方式付款to pay on account |hc\jb  
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代理某人||为某人on ones account||on account of one (nq^\ZdF  
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为自己计算||独立帐目on ones own account zOL;"/R  
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由某人收益并负风险on ones account and risk||for ones account and risk Gy9 $Wj  
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由某人负担for ones account||for account of one f\ ' T_  
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按某人指示||列入某人帐户by order and for account of one VNO'="U  
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列入5月份帐目for May account TU%bOAKF\  
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编入某中帐项下to pass to the account of||to place to the account of "b`7[;a  
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寄出清算书to send in an account||to send in render an account D#ZPq,f  
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支票薄cheque book ]+ZM/'X  
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支票陈票人cheque drawer TM-Fu([LMV  
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持票人cheque holder Zw#<E =\  
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不记名支票cheque to bearer||bearer cheque d8o ewkiR  
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记名支票||认人支票cheque to order ,rai%T/rL  
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到期支票antedated cheque Ha218Hy0W  
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未到期支票postdated cheque AG>\aV"b  
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保付支票certified cheque n"Z |e tZ4  
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未获兑现支票，退票returned cheque Y[um|M315  
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横线支票crossed cheque C}Qt "-%  
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普通横线general crossing :Ss3ck*=  
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特别横线special crossing ^ 73=7PZ  
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空白支票blank cheque I%xn,u  
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失效支票，过期支票stale cheque t)r1"oA  
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普通支票open cheque Pz`hX$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n(R_#,Hs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XKSX#cia  
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支票换现金||兑现to cash a cheque {D,RU8&  
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清理票款to clear a cheque gZ`DT  
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保证兑现to certify a cheque H,|YLKg-|  
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填写支票数额to fill up a cheque e1^l.>2d6  
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支票上划线to cross a cheque s=U\_koyH  
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开发支票to make out a cheque !*bdG(pK  
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签发支票，开立支票to draw a cheque||to issue a cheque a_%>CD${t  
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透支支票to overdraw a cheque O
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背书支票to endorse a cheque 0BDS_Rx  
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请付票款||清付票款to pay a cheque||to honour a cheque }4KW@L[g  
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支票退票to dishonour a cheque . s-5N\  
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拒付支票to refuse a cheque 5Pqt_ZWy  
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拒付支票to stop payment of a cheque g]4yAV<2  
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提示要求付款to present for payment ==`Pb  
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见票即付持票人payable to bearer nF|Oy0  
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支付指定人payable to order D}A
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已过期||无效out of date||stale $E@ouX?  
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请给出票人R/D||refer to drawer "]<w x_!+}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XJ O[[G `  
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文字与数字不一致words and figures differ |zh +  
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支票 &M$Bt} <  
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时间已过account closed 'H! V54 \j  
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更改处应加盖印章alterations require initials _TrZ'iL}T  
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时间已过effects not cleared *^uGvJXF  
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停止付款payment stopped &{BBxv)y  
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支票毁损cheque mutilated 40R"^*  
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汇款||寄钱to remit||to send money "oHp.$+K  
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寄票供取款||支票支付to send a cheque for payment _a fciyso  
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寄款人a remitter tB]`Hj  
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收款人a remittee cW=Qh-`jU;  
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国外汇票foreign Bill =n)JJS94  
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国内汇票inland Bill uijq@yo8-  
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跟单汇票documentary bill 2@rp<&s  

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空头汇票accommodation bill T:be 9 5!,  
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原始汇票original bill B. V?s,U  
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改写||换新票据renewed bill r;c' NqP  
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即期汇票sight bill||bill on demand CR%D\I$o  
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…days after date||…days after date…日后付款 g7.7E6%H  
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…months after date||…months after date…月后付款 es.jh  
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见票后…日付款…days after sight||…days sight i6-wf Gs;  
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见票后…月付款…months after sight||…months sight lF0K=L  
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同组票据set of bills :({-0&&_  
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单张汇票sola of exchange||sole of exchange $KoPGgC[  
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远期汇票usance bill||bill at usance >+yqjXRzm  
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长期汇票long bill | \ s2  
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短期汇票short bill y0/WA4,  
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逾期汇票overdue bill k98< s  
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宽限日期days of grace -@EBbM&  
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电汇telegraphic transfer （T.T） +=|hMQ;  
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邮汇postal order||postal note （Am.）||post office order||money order kx "hWG4  
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本票promissory note （P/N） mQwk!* U  
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押汇负责书||押汇保证书letter of hypothecation 5}.,"Fbr  
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副保||抵押品||付属担保物collateral security 'Z*\1Ci  
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担保书trust receipt||letter of indemnity }};j2  
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承兑||认付acceptance d-6sC@PB  
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单张承兑general acceptance T[Z <bW~0  
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有条件承兑qualified acceptance ?/`C~e<J  
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附条件认付conditional acceptance D-TNFYYy2  
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部分认付partial acceptance   Ct =E;v7}