[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。   :08,JL{  
会计报表statement of account "FKOaQ%IH  
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往来帐目account current %|i`kYsy  
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现在往来帐||存款额current accout w*JG
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销货帐account sales 3jC_AO%T  
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共同计算帐项joint account s}% M4  
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未决帐项outstanding account <<R*2b  
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贷方帐项credit account||creditor account exUu7&*:  
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借方帐项debit account||debtor account Y#P%6Fy  
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应付帐||应付未付帐account payable I75DUJqy]  
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应收帐||应收未收帐account receivable U0N 60  
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新交易||新帐new account 'op|B@y  
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未决帐||老帐old account |_aa&v~  
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现金帐cash account qm8B8&-  
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流水帐running account My[pr_xg  
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暂记帐||未定帐suspense account .Una+Z  
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过期帐||延滞帐overdue account||pastdue account a:IC)]j$_  
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杂项帐户sundry account -23w2Qt  
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详细帐单||明细表detail account O#~yKqB  
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呆帐bad account _w+:Dv~*a  
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会计项目title of account J1RJ*mo7,  
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会计薄||帐薄account-book ujq=F  
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营业报告书||损益计算表account of budiness||business report wyj{zWRJp  
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借贷细帐||交验帐account rendered ~f1%8z  
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明细帐account stated 8Pn#+IvCE  
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与…银行开立一户头to open an account with RJ ||}5  
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与…银行建立交易to keep account with OgQV;at  
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继续记帐to keep account B=y
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与…有交易to have an account with lL3khJ:%  
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作成会计帐||有往来帐项to make out an account with nntuLuW  
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清算||清理债务to make up an account #*uL)2nR  
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清洁帐目||与…停止交易to close ones account with [vK^Um  
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结帐to close an account 6BHXp# #z  
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清理未付款to ask an account||to demand an account y$F'(b|)  
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结清差额to balance the account with p8H'{f\G  
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清算to settle an account||to liquidate an account||to square an account ]^n7  
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审查帐目||监查帐目to audit an account Lpz>>}  
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检查帐目to examine an account |`,2ri*5A  
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转入A的帐户to charge the amount to As account VUGmi]qd  
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以计帐方式付款to pay on account @#>rYAb8,  
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代理某人||为某人on ones account||on account of one &|ex`nwc0  
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为自己计算||独立帐目on ones own account ;_I8^?d  
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由某人收益并负风险on ones account and risk||for ones account and risk tBWrL{xLe  
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由某人负担for ones account||for account of one ^j7Vt2-  
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按某人指示||列入某人帐户by order and for account of one rJTa  
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列入5月份帐目for May account ZzpUUH/r  
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编入某中帐项下to pass to the account of||to place to the account of yYYSeH  
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寄出清算书to send in an account||to send in render an account XFpjYwn  
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支票薄cheque book  A,<E\  
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支票陈票人cheque drawer Eyqa?$R  
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持票人cheque holder #q$HQ&k  
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不记名支票cheque to bearer||bearer cheque tSUEZ62EY  
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记名支票||认人支票cheque to order 9;u@q%;!k  
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到期支票antedated cheque $8h%a 8I  
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未到期支票postdated cheque
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保付支票certified cheque [|$h*YK  
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未获兑现支票，退票returned cheque 9W5lSX #^;  
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横线支票crossed cheque sll\g  
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普通横线general crossing !;A\.~-!G  
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特别横线special crossing @S;'@V C  
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空白支票blank cheque &p@O_0nF  
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失效支票，过期支票stale cheque CHX#^0m.  
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普通支票open cheque F$]Pk|,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u6JM]kR
  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rV#ch(  
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支票换现金||兑现to cash a cheque %h!B^{0  
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清理票款to clear a cheque ~9@UjQ^)F  
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保证兑现to certify a cheque .Q2V}D85  
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填写支票数额to fill up a cheque 9%9#_?RW  
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支票上划线to cross a cheque Q=$2c[Uk  
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开发支票to make out a cheque f/?P514h  
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签发支票，开立支票to draw a cheque||to issue a cheque /)O"l@ }U  
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透支支票to overdraw a cheque N;%6:I./  
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背书支票to endorse a cheque j
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请付票款||清付票款to pay a cheque||to honour a cheque Tlr v={  
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支票退票to dishonour a cheque G3
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拒付支票to refuse a cheque Eh4=ZEX  
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拒付支票to stop payment of a cheque 7 X4LJf  
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提示要求付款to present for payment kG*~|ma  
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见票即付持票人payable to bearer Kc(FX%3LU  
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支付指定人payable to order 3+bt~J0  
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已过期||无效out of date||stale E4xa[iZ  
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请给出票人R/D||refer to drawer |^H5^k "Bv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t0?\l)  
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文字与数字不一致words and figures differ 29q _BR *:  
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支票 nt.y !k  
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时间已过account closed BFW&2  
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更改处应加盖印章alterations require initials @ur+;IK$  
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时间已过effects not cleared G9@0@2aY8  
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停止付款payment stopped maR"t+  
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支票毁损cheque mutilated Mh 7DV  
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汇款||寄钱to remit||to send money BJo*'US-Q  
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寄票供取款||支票支付to send a cheque for payment 63x?MY6  
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寄款人a remitter &UlWCOo8  
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收款人a remittee 2gVm9gAHUd  
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国外汇票foreign Bill 3|Xyl`i4o  
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国内汇票inland Bill ^&Y#)II  
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跟单汇票documentary bill 4x[S\,20  
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空头汇票accommodation bill G[q$QB+  
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原始汇票original bill >`ZyG5  
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改写||换新票据renewed bill I`4*+a'q&  
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即期汇票sight bill||bill on demand _b;{_g  
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…days after date||…days after date…日后付款 q.`NtsW!\+  
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…months after date||…months after date…月后付款 s#=7IH30  
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见票后…日付款…days after sight||…days sight scLll,~  
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见票后…月付款…months after sight||…months sight (+y  
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同组票据set of bills +@iA;
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单张汇票sola of exchange||sole of exchange !9P';p}2  
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远期汇票usance bill||bill at usance { W{
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长期汇票long bill KE3;V2Ym f  
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短期汇票short bill 'AEE[   
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逾期汇票overdue bill !fR3(=oN  
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宽限日期days of grace lHe{\N[C  
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电汇telegraphic transfer （T.T） 91-o}|3v  
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邮汇postal order||postal note （Am.）||post office order||money order x$Oq0d{
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本票promissory note （P/N） x&Kh>PVh\  
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押汇负责书||押汇保证书letter of hypothecation 2:7zG"$  
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副保||抵押品||付属担保物collateral security ,UG
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担保书trust receipt||letter of indemnity ?6un4EVL{  
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承兑||认付acceptance X"e5Y!:M-  
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单张承兑general acceptance b#toM';T  
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有条件承兑qualified acceptance MmnOHN@.  
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附条件认付conditional acceptance KB`!Sj\  
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部分认付partial acceptance   $M lW4&a|