[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。   \%mR*J+  
会计报表statement of account FOquQr1cF  
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往来帐目account current WxWgY}`  
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现在往来帐||存款额current accout D<5gdIw  
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销货帐account sales 3P^eD:) w  
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共同计算帐项joint account 44kY[jhf  
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未决帐项outstanding account 8ENAif  
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贷方帐项credit account||creditor account KD-0NO=oL  
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借方帐项debit account||debtor account _YmYy\g  
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应付帐||应付未付帐account payable o1GWcxu*\  
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应收帐||应收未收帐account receivable 0EPF; Xx  

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新交易||新帐new account YjvqU /[3  
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未决帐||老帐old account +:/`&LOS-  
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现金帐cash account ]2h~Db=  
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流水帐running account <9\_b6  
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暂记帐||未定帐suspense account mEyZ<U9  
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过期帐||延滞帐overdue account||pastdue account F'pD_d9]e  
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杂项帐户sundry account y])xP%q2O  
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详细帐单||明细表detail account s49AF  
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呆帐bad account Ddt(*z /  
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会计项目title of account ;9B:E"K?@1  
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会计薄||帐薄account-book g>VkQos5"  
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营业报告书||损益计算表account of budiness||business report ZVK;m1?'  
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借贷细帐||交验帐account rendered 'T+3tGCy+  
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明细帐account stated ")x9A& p  
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与…银行开立一户头to open an account with |iO2,99i  
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与…银行建立交易to keep account with `9b D%M  
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继续记帐to keep account  BX+-KvT  
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与…有交易to have an account with 8c]\4iau  
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作成会计帐||有往来帐项to make out an account with r(i<H%"Z  
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清算||清理债务to make up an account ^N0hc!$  
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清洁帐目||与…停止交易to close ones account with %# J 8
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结帐to close an account $ZwsTV]x  
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清理未付款to ask an account||to demand an account klJDYFX=HK  
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结清差额to balance the account with *.voN[$~  
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清算to settle an account||to liquidate an account||to square an account q)<5&|V  
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审查帐目||监查帐目to audit an account P{QRmEE  
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检查帐目to examine an account }[ux4cd8Y  
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转入A的帐户to charge the amount to As account PX2Ejrwj  
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以计帐方式付款to pay on account !!Mp;h'}-  
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代理某人||为某人on ones account||on account of one S)JZb_  
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为自己计算||独立帐目on ones own account { H9pF2C  
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由某人收益并负风险on ones account and risk||for ones account and risk ?ADk`ts~,}  
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由某人负担for ones account||for account of one "NC(^\l/  
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按某人指示||列入某人帐户by order and for account of one [k."R@?  
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列入5月份帐目for May account #Kn7 xn[  
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编入某中帐项下to pass to the account of||to place to the account of  :VLuI  
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寄出清算书to send in an account||to send in render an account {p6",d."N&  
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支票薄cheque book }$AC0  
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支票陈票人cheque drawer tQ2*kE  
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持票人cheque holder 5-]%D(y  
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不记名支票cheque to bearer||bearer cheque Oa@X! \  
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记名支票||认人支票cheque to order .v;2Q7X  
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到期支票antedated cheque 9lA YCsX  
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未到期支票postdated cheque ih~c(&n0  
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保付支票certified cheque Bpk%,*$*)  
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未获兑现支票，退票returned cheque jq
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横线支票crossed cheque ^i:%;oeG  
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普通横线general crossing MuO>O9 7  
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特别横线special crossing wbr"z7}  
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空白支票blank cheque _$=xa6YA  
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失效支票，过期支票stale cheque |fzo$Bq  
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普通支票open cheque 9r8{9h:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t*D[Q$v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q_ 5xsTlTR  
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支票换现金||兑现to cash a cheque Jk1Up2#B  
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清理票款to clear a cheque 2?}(  
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保证兑现to certify a cheque gK%&VzG4  
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填写支票数额to fill up a cheque Jl9T[QAJn1  
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支票上划线to cross a cheque lI5{]?'  
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开发支票to make out a cheque z5i!GJB  
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签发支票，开立支票to draw a cheque||to issue a cheque _zpn+XVdQ  
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透支支票to overdraw a cheque )v|a:'%K_  
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背书支票to endorse a cheque yDyq. -Q  
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请付票款||清付票款to pay a cheque||to honour a cheque r7Ihm
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支票退票to dishonour a cheque tq*Q|9j7VG  
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拒付支票to refuse a cheque Xpa;F$VI  
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拒付支票to stop payment of a cheque oS`F Yy  
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提示要求付款to present for payment leD?yyjw7  
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见票即付持票人payable to bearer G_o/ lIz"  
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支付指定人payable to order E@@quK  
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已过期||无效out of date||stale r`&ofk1K  
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请给出票人R/D||refer to drawer W!Xgse3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LD6fi  
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文字与数字不一致words and figures differ *U]f6Q<X  
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支票 B02~/9*Y"  
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时间已过account closed ! [:K/  
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更改处应加盖印章alterations require initials hyBSS,I  
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时间已过effects not cleared ~pw_*AN  
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停止付款payment stopped 7f(UbO@BD  
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支票毁损cheque mutilated IGp-`%9
 
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汇款||寄钱to remit||to send money :4; >).  
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寄票供取款||支票支付to send a cheque for payment &,#VhT![  
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寄款人a remitter  KL|B| u  
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收款人a remittee rkzhN59;  
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国外汇票foreign Bill "zv+|_ZAfd  
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国内汇票inland Bill B(>_.x#kv  
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跟单汇票documentary bill jRBx7|ON  
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空头汇票accommodation bill lF#Kg!-l  
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原始汇票original bill l@GpV
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改写||换新票据renewed bill |, :(3Ml  
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即期汇票sight bill||bill on demand JD>!3>S)?  
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…days after date||…days after date…日后付款 pu^1s#g8w  
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…months after date||…months after date…月后付款 bb<Vh2b>R  
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见票后…日付款…days after sight||…days sight 2ru6bIb;  
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见票后…月付款…months after sight||…months sight ]~oM'?&!  
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同组票据set of bills 6tzn%
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单张汇票sola of exchange||sole of exchange ZBYm AD  
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远期汇票usance bill||bill at usance T&h|sa(  
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长期汇票long bill c9& 8kq5  
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短期汇票short bill ''(T3;^ +  
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逾期汇票overdue bill _6|b0*jv'&  
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宽限日期days of grace yWs/~5[F  
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电汇telegraphic transfer （T.T） 1-,l|K  
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邮汇postal order||postal note （Am.）||post office order||money order 'J\%JAR@  
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本票promissory note （P/N） RS93_F8   
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押汇负责书||押汇保证书letter of hypothecation xE} q(.]  
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副保||抵押品||付属担保物collateral security D4S>Pkv  
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担保书trust receipt||letter of indemnity w,P2_xk`  
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承兑||认付acceptance Z$@Juv&>5^  
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单张承兑general acceptance 1M
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有条件承兑qualified acceptance m=#2u4H4  
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附条件认付conditional acceptance N"
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部分认付partial acceptance   8J@REP4