[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。   .}AzkKdd@  
会计报表statement of account Pfy2PpA  
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往来帐目account current V$D+Joj
 
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现在往来帐||存款额current accout QKj8~l(  
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销货帐account sales fjc8@S5x9j  
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共同计算帐项joint account ZGstD2N$  
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未决帐项outstanding account Z0Tpz2m  
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贷方帐项credit account||creditor account  >mk}  
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借方帐项debit account||debtor account O
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应付帐||应付未付帐account payable &#keI.,  
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应收帐||应收未收帐account receivable sZ-A~X@g  
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新交易||新帐new account bO)voJ
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未决帐||老帐old account kOu C@~,  
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现金帐cash account 4pYscB  
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流水帐running account B+8lp4V9%  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account ^HO'"/tB@D  
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杂项帐户sundry account u\&F`esQ2  
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详细帐单||明细表detail account h(<2{%j  
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呆帐bad account lR
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会计项目title of account s< GR ?  
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会计薄||帐薄account-book eeOE\  
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营业报告书||损益计算表account of budiness||business report 1kX>sajp~  
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借贷细帐||交验帐account rendered @hz~9AII9  
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明细帐account stated :m{;<LRV  
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与…银行开立一户头to open an account with 6u6,9VG,  
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与…银行建立交易to keep account with IW~q,X+`V  
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继续记帐to keep account NH$!<ffz  
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与…有交易to have an account with ww^!|VVa  
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作成会计帐||有往来帐项to make out an account with %s(Ri6R&  
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清算||清理债务to make up an account ymr#OP$<S  
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清洁帐目||与…停止交易to close ones account with sD F5  
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结帐to close an account ^~65M/  
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清理未付款to ask an account||to demand an account Ac,Qj`'V  
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结清差额to balance the account with :Dn{  
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清算to settle an account||to liquidate an account||to square an account `VzjXJw  
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审查帐目||监查帐目to audit an account B+w< 0No  
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检查帐目to examine an account 9b VPMq7}i  
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转入A的帐户to charge the amount to As account OY?x'h  
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以计帐方式付款to pay on account 8E:d!?<^&I  
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代理某人||为某人on ones account||on account of one q%H#04Yh  
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为自己计算||独立帐目on ones own account Xu+^41  
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由某人收益并负风险on ones account and risk||for ones account and risk 1[&V6=n  
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由某人负担for ones account||for account of one e71dNL'$  
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按某人指示||列入某人帐户by order and for account of one |8:IH@K*  
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列入5月份帐目for May account F}C.F  
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编入某中帐项下to pass to the account of||to place to the account of P t)Ni  
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寄出清算书to send in an account||to send in render an account :nPLQqXGQ  
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支票薄cheque book pFZ2(b&  
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支票陈票人cheque drawer l\NVnXv:>  
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持票人cheque holder 9PM\D@A{  
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不记名支票cheque to bearer||bearer cheque f'2Ufd|J|  
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记名支票||认人支票cheque to order {);S6F$[3  
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到期支票antedated cheque  ;ZSJ-r  
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未到期支票postdated cheque _,U`Iq+X  
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保付支票certified cheque %DKQ  
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未获兑现支票，退票returned cheque qNH= W?T8.  
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横线支票crossed cheque ~; emUU  
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普通横线general crossing ^o*$OM7x  
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特别横线special crossing O e-FI+7  
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空白支票blank cheque rYp]RX>  
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失效支票，过期支票stale cheque WB:NV=&^  
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普通支票open cheque Y5 B Wg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V<ZohB?y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \c"{V-#o\  
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支票换现金||兑现to cash a cheque b6@(UneVM  
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清理票款to clear a cheque 9`A}-YA!  
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保证兑现to certify a cheque k>2tC<  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque 3gUGfedi  
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开发支票to make out a cheque ^an3&  

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签发支票，开立支票to draw a cheque||to issue a cheque '@{'T LMCi  
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透支支票to overdraw a cheque zKnHo:SV  
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背书支票to endorse a cheque Hn- k*Y/P  
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请付票款||清付票款to pay a cheque||to honour a cheque `4@ _Y<  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque e5"?ol0  
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拒付支票to stop payment of a cheque )\!-n]+A  
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提示要求付款to present for payment viLK\>>  
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见票即付持票人payable to bearer S~Z`?qHWh  
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支付指定人payable to order 3RW3<n  
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已过期||无效out of date||stale ]Uy cT3A  
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请给出票人R/D||refer to drawer {eQ') f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xyf
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文字与数字不一致words and figures differ |.qK69  
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支票 .ZB/!WiF  
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时间已过account closed 0D\b;ju<  
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更改处应加盖印章alterations require initials |PI]v`[  
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时间已过effects not cleared ?;//%c8,.  
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停止付款payment stopped j.5;0b_L^  
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支票毁损cheque mutilated o`!7~n  
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汇款||寄钱to remit||to send money +>F #{b  
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寄票供取款||支票支付to send a cheque for payment #*g.hL<  
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寄款人a remitter L 1fK  
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收款人a remittee 05|,-S  
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国外汇票foreign Bill 
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国内汇票inland Bill Ozygr?*X  
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跟单汇票documentary bill . k6)  
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空头汇票accommodation bill No\H QQ  
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原始汇票original bill LNp%]*h  
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改写||换新票据renewed bill a{lDHk`Wf  
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即期汇票sight bill||bill on demand x 5u.D^  
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…days after date||…days after date…日后付款  c|N!ZYJI  
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…months after date||…months after date…月后付款 kRs24=  
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见票后…日付款…days after sight||…days sight n'/w(o$&  
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见票后…月付款…months after sight||…months sight :E|HP#iwu  
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同组票据set of bills (}Ql#q K  
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单张汇票sola of exchange||sole of exchange %h**L'~``  
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远期汇票usance bill||bill at usance Q6y883>9  
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长期汇票long bill 3G9YpA_}X  
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短期汇票short bill 3,j)PKf ;  
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逾期汇票overdue bill M}4%LjD  
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宽限日期days of grace I)ub='+&;  
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电汇telegraphic transfer （T.T） DCb\=E  
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邮汇postal order||postal note （Am.）||post office order||money order v*5n$UFV  
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本票promissory note （P/N） QP|Ou*Qm)  
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押汇负责书||押汇保证书letter of hypothecation $]4^ENkI  
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副保||抵押品||付属担保物collateral security h&J6  
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担保书trust receipt||letter of indemnity Vb06z3"r  
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承兑||认付acceptance o)'T#uK  
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单张承兑general acceptance L,.Ae i9  
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有条件承兑qualified acceptance !<]%V]5[_  
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附条件认付conditional acceptance sM
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部分认付partial acceptance   ?"PUw3V3lB