[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。   'K@|3R  
会计报表statement of account VUTacA Y>L  
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往来帐目account current uZa9zs=}c  
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现在往来帐||存款额current accout qbrpP(.  
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销货帐account sales @3fn)YQ'  
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共同计算帐项joint account !$2Z-!  
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未决帐项outstanding account f>BWG`  
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贷方帐项credit account||creditor account Ehzo05/!  
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借方帐项debit account||debtor account |6Gm:jV  
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应付帐||应付未付帐account payable y@CHR  
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应收帐||应收未收帐account receivable |t$Ma'P  
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新交易||新帐new account kw 2T>  
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未决帐||老帐old account 5SCKP<rb  
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现金帐cash account 12Y  
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流水帐running account SkU9ON  
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暂记帐||未定帐suspense account mf'V)  
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过期帐||延滞帐overdue account||pastdue account _X?^Cy  
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杂项帐户sundry account 1 }~(Yj@f%  
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详细帐单||明细表detail account ]qhPd_$?D'  
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呆帐bad account K\|FQ^#UYm  
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会计项目title of account -_$$ Te  
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会计薄||帐薄account-book w3$   
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营业报告书||损益计算表account of budiness||business report qP<Lr)nUH  
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借贷细帐||交验帐account rendered 43=,yz2Ef  
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明细帐account stated $8BPlqBIZ  
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与…银行开立一户头to open an account with Kv~U6_=1 O  

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与…银行建立交易to keep account with [n}T|<  
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继续记帐to keep account 2it?$8#i  
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与…有交易to have an account with o6p98Dpg   
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作成会计帐||有往来帐项to make out an account with bcupo:N  
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清算||清理债务to make up an account ~ar=PmYV7  
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清洁帐目||与…停止交易to close ones account with W|o'&
 
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结帐to close an account  E6WA}_  
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清理未付款to ask an account||to demand an account T'~!9Q  
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结清差额to balance the account with `[n("7,  
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清算to settle an account||to liquidate an account||to square an account %D[0nt|X  
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审查帐目||监查帐目to audit an account t N2Md}@e  
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检查帐目to examine an account 3=L.uXVb  
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转入A的帐户to charge the amount to As account pn^ d]rou?  
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以计帐方式付款to pay on account tq|hPd<C  
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代理某人||为某人on ones account||on account of one STaA]i}P  
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为自己计算||独立帐目on ones own account %p0xM  
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由某人收益并负风险on ones account and risk||for ones account and risk w/K_B:s  
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由某人负担for ones account||for account of one TG5XSy  
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按某人指示||列入某人帐户by order and for account of one 'u1?tQ=gmk  
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列入5月份帐目for May account fwRZ5`v<  
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编入某中帐项下to pass to the account of||to place to the account of B[ 4KX  
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寄出清算书to send in an account||to send in render an account UQI]>#_/v  
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支票薄cheque book *^wm1|5  
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支票陈票人cheque drawer wL:flH@  
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持票人cheque holder 9BuSN*4  
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不记名支票cheque to bearer||bearer cheque `p;I}  
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记名支票||认人支票cheque to order 3^6 d]f  
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到期支票antedated cheque G8Y<1%`<  
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未到期支票postdated cheque dKxyA"@  
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保付支票certified cheque AGYc |;  
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未获兑现支票，退票returned cheque LBa[:j2  
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横线支票crossed cheque /VN f{p  
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普通横线general crossing "$N+"3I  
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特别横线special crossing ''\O
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空白支票blank cheque 2h1vVF3  
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失效支票，过期支票stale cheque iCHOv{p.  
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普通支票open cheque IV\'e}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #\ X#w<\?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \b?" b  
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支票换现金||兑现to cash a cheque Y6zbo
  
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清理票款to clear a cheque e} P I^bc  
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保证兑现to certify a cheque g" .are'7  
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填写支票数额to fill up a cheque ;h*K}U  
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支票上划线to cross a cheque ,D]QxbwZ  
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开发支票to make out a cheque OZ |IA:,}  
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签发支票，开立支票to draw a cheque||to issue a cheque AP7Yuv`  
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透支支票to overdraw a cheque %S*{9hm/  
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背书支票to endorse a cheque CF&6J$ZBgJ  
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请付票款||清付票款to pay a cheque||to honour a cheque TgmnG/Z  
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支票退票to dishonour a cheque 4E]l{"k<  
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拒付支票to refuse a cheque v/68*,z[  
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拒付支票to stop payment of a cheque b&~4t/Vq  
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提示要求付款to present for payment `e}b
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见票即付持票人payable to bearer 1zm ulj%&  
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支付指定人payable to order %Y<|;0v  
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已过期||无效out of date||stale 6*B19+-  
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请给出票人R/D||refer to drawer lef2X1w}!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v(B<Nb  
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文字与数字不一致words and figures differ %W%9j#!aN  
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支票 gVq;m>\|F  
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时间已过account closed !c}O5TI|#  
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更改处应加盖印章alterations require initials OMWbZ>jB  
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时间已过effects not cleared 9o;^[Ql-  
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停止付款payment stopped Y ;u<GOe  
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支票毁损cheque mutilated q*\x0"mS/  
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汇款||寄钱to remit||to send money bSfpbo4(  
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寄票供取款||支票支付to send a cheque for payment fBRo_CU8!  
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寄款人a remitter ~%^ t B  
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收款人a remittee IhA5Wt0j  
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国外汇票foreign Bill &j4xgh9  
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国内汇票inland Bill iVB86XZ`  
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跟单汇票documentary bill ~-EOjX(X'E  
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空头汇票accommodation bill 2.%.Z_k)  
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原始汇票original bill fb{``,nO  
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改写||换新票据renewed bill *9:6t6x  
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即期汇票sight bill||bill on demand w 4gZ:fR=  
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…days after date||…days after date…日后付款 cz~FWk  
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…months after date||…months after date…月后付款 : MmXH&yR  
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见票后…日付款…days after sight||…days sight TS8E9#1a  
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见票后…月付款…months after sight||…months sight F"TI9ib  
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同组票据set of bills 3E@&wpj  
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单张汇票sola of exchange||sole of exchange <RsKV$Je I  
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远期汇票usance bill||bill at usance jCv+m7Z  
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长期汇票long bill A2bV[+Q
 
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短期汇票short bill 3AL=*qq  
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逾期汇票overdue bill ebVfny$D  
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宽限日期days of grace 1vd+p!n  
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电汇telegraphic transfer （T.T） TI&J>/z;$  
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邮汇postal order||postal note （Am.）||post office order||money order U]3JCZ{]0E  
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本票promissory note （P/N） k_ `S[  
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押汇负责书||押汇保证书letter of hypothecation a]ey..m  
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副保||抵押品||付属担保物collateral security A 7 6yz`D  
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担保书trust receipt||letter of indemnity !4 fL|0  
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承兑||认付acceptance k0|InP7  
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单张承兑general acceptance v\u+=}rl  
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有条件承兑qualified acceptance 2Hj]QN7"   
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附条件认付conditional acceptance )JON&~C  
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部分认付partial acceptance   H6
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