[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。   _-/x;C  
会计报表statement of account E`t
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往来帐目account current ]%Y\ZIS  
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现在往来帐||存款额current accout D M}s0O$0  
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销货帐account sales X Cm\z9F  
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共同计算帐项joint account $3 4j6;oN  
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未决帐项outstanding account ZBJ3VK  
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贷方帐项credit account||creditor account w" JGO  
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借方帐项debit account||debtor account ~ezCu
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应付帐||应付未付帐account payable ^PqMi:htc  
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应收帐||应收未收帐account receivable 0^#DNq*NQ  
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新交易||新帐new account \A<v=VM|  
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未决帐||老帐old account #s2B%X  
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现金帐cash account i2PZ' .sL  
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流水帐running account >uy%-aXiVa  
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暂记帐||未定帐suspense account N:x0w+Ca  
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过期帐||延滞帐overdue account||pastdue account >"("*3AO  
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杂项帐户sundry account `,Orf ZMb  
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详细帐单||明细表detail account n &}s-`D  
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呆帐bad account 3nFt1E   
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会计项目title of account ^8K/xo-  
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会计薄||帐薄account-book u) *Kws  
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营业报告书||损益计算表account of budiness||business report j*zD0I]  
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借贷细帐||交验帐account rendered ]b}B2F'n  
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明细帐account stated YD&_^3-XM  
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与…银行开立一户头to open an account with 3?E}t*/  
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与…银行建立交易to keep account with ycX{NDGs  
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继续记帐to keep account ;n*J$B  
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与…有交易to have an account with edpW8eND  
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作成会计帐||有往来帐项to make out an account with 3-x%wD
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清算||清理债务to make up an account Ade}g'  
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清洁帐目||与…停止交易to close ones account with n1J]p#nCa.  
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结帐to close an account FPv"N'/  
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清理未付款to ask an account||to demand an account G
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结清差额to balance the account with k-jahm4  
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清算to settle an account||to liquidate an account||to square an account yrr) y  
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审查帐目||监查帐目to audit an account \l,rpV
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检查帐目to examine an account f[jNwb  
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转入A的帐户to charge the amount to As account q|dH~BK  
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以计帐方式付款to pay on account <hvRP!~<
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代理某人||为某人on ones account||on account of one c:\shAM&  
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为自己计算||独立帐目on ones own account V3sL;  
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由某人收益并负风险on ones account and risk||for ones account and risk 4s.]M>Yb  
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由某人负担for ones account||for account of one |a(fejO3  
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按某人指示||列入某人帐户by order and for account of one ~~qWI>.4  
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列入5月份帐目for May account U@-2Q=  
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编入某中帐项下to pass to the account of||to place to the account of +c$I&JO  
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寄出清算书to send in an account||to send in render an account @wN G  
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支票薄cheque book 3Qn!y\#  
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支票陈票人cheque drawer "8<K'zeS8  
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持票人cheque holder 7&%^>PU7  
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不记名支票cheque to bearer||bearer cheque v/QUjXB
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记名支票||认人支票cheque to order >FF5x#^&c  
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到期支票antedated cheque /bVZ::A&_  
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未到期支票postdated cheque 1TN}GsAj  
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保付支票certified cheque B(5c9DI`  
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未获兑现支票，退票returned cheque \Sy7"a  
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横线支票crossed cheque !PUZ WO  
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普通横线general crossing =?Fkn4t  
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特别横线special crossing ?A*Kg;IU  
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空白支票blank cheque gBw^,)Q{0Y  
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失效支票，过期支票stale cheque z%d#@w0X1  
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普通支票open cheque udk.zk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #=c`of6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges db72W x0>  
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支票换现金||兑现to cash a cheque },-*  
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清理票款to clear a cheque "9y( }   
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保证兑现to certify a cheque ?,knit2x  
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填写支票数额to fill up a cheque "?}uQ5f  
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支票上划线to cross a cheque |pZUlQ
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开发支票to make out a cheque |Bo .4lX  
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签发支票，开立支票to draw a cheque||to issue a cheque I~* ? d  
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透支支票to overdraw a cheque Cr ?4Ngw  
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背书支票to endorse a cheque wNJzwC&iQ  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque _Xcn N:Rt  
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拒付支票to refuse a cheque H].y w 9  
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拒付支票to stop payment of a cheque :aLT0q!K  
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提示要求付款to present for payment YGvUwj'2a  
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见票即付持票人payable to bearer 07g':QU@
 
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支付指定人payable to order BQ</g* $;  
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已过期||无效out of date||stale ?(6mVyIe  

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请给出票人R/D||refer to drawer y&[y=0!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <|Yj%f  
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文字与数字不一致words and figures differ 8 e~|.wOL  
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支票 2?C`4AR[2H  
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时间已过account closed /2M.~3gQ  
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更改处应加盖印章alterations require initials E`H$YS3o  
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时间已过effects not cleared q_W0/Ki8  
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停止付款payment stopped F(#rQ_z]  
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支票毁损cheque mutilated L(>=BK*  
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汇款||寄钱to remit||to send money oY~ Dg  
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寄票供取款||支票支付to send a cheque for payment t&Os;x?To?  
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寄款人a remitter |wEN
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收款人a remittee $GQ`clj<  
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国外汇票foreign Bill @pI5lh  
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国内汇票inland Bill }ZSQ>8a  
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跟单汇票documentary bill 1QZ&Mj^
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空头汇票accommodation bill KD1=Y8 0P  
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原始汇票original bill Bx"7%[  
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改写||换新票据renewed bill kpbm4t  
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即期汇票sight bill||bill on demand H* ,,^  
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…days after date||…days after date…日后付款 Obw?_@X  
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…months after date||…months after date…月后付款 d|Gl`BG   
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见票后…日付款…days after sight||…days sight 2;L|y._`w  
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见票后…月付款…months after sight||…months sight 6b8;}],|  
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同组票据set of bills m6eZ_&+u  
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单张汇票sola of exchange||sole of exchange ^^i6|l1  
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远期汇票usance bill||bill at usance JB</euyV  
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长期汇票long bill G{aT2
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短期汇票short bill jk\ dG16  
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逾期汇票overdue bill zJa)*N  
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宽限日期days of grace s"=6{EVqk3  
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电汇telegraphic transfer （T.T） Kzy/9  
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邮汇postal order||postal note （Am.）||post office order||money order O^LTD#}$a)  
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本票promissory note （P/N） 1{pmKPu  
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押汇负责书||押汇保证书letter of hypothecation B;Nl~Y|
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副保||抵押品||付属担保物collateral security P7r'ffA  
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担保书trust receipt||letter of indemnity >-T`0wI  
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承兑||认付acceptance t^=U*~  
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单张承兑general acceptance BUUf;Vv  
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有条件承兑qualified acceptance UbJ*'eoX  
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附条件认付conditional acceptance {TSY|D2  
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部分认付partial acceptance   ?9j{V7h