[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。   y$IaXr5L  
会计报表statement of account Dq/3E-y5  
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往来帐目account current '8)Wd"[  
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现在往来帐||存款额current accout 6xQ" bFm  
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销货帐account sales DpA\r_D  
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共同计算帐项joint account 9[z'/U.Bn  
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未决帐项outstanding account <z^SZ~G  
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贷方帐项credit account||creditor account F?7u~b|@{  
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借方帐项debit account||debtor account Jf2e<?`  
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应付帐||应付未付帐account payable {`a(Tl8V  
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应收帐||应收未收帐account receivable 2zhn`m  
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新交易||新帐new account <P-$RX  
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未决帐||老帐old account "rsSW3_  
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现金帐cash account cM3jnim  
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流水帐running account 7#ofNH J  
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暂记帐||未定帐suspense account ~T%Ui#Gc  
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过期帐||延滞帐overdue account||pastdue account P].eAAXnP  
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杂项帐户sundry account Ps3~{zH`  
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详细帐单||明细表detail account ?_%u)S* g  
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呆帐bad account LL.x11o3  
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会计项目title of account 8eN7VT eb  
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会计薄||帐薄account-book gfN2/TDC]P  
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营业报告书||损益计算表account of budiness||business report 8Q=ZH=SQK  
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借贷细帐||交验帐account rendered UV@0gdy[  
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明细帐account stated A[)C: q,  
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与…银行开立一户头to open an account with `N'V#)Pi  
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与…银行建立交易to keep account with z:}nBCmLV  
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继续记帐to keep account o\!qcoE2W  
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与…有交易to have an account with g)1X&>  
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作成会计帐||有往来帐项to make out an account with o35fifM`  
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清算||清理债务to make up an account ^$NJD  
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清洁帐目||与…停止交易to close ones account with <]U1\~j  
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结帐to close an account d5!!U
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清理未付款to ask an account||to demand an account <Ef[c@3  
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结清差额to balance the account with Hj6'pJ4  
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清算to settle an account||to liquidate an account||to square an account $kPHxD!"  
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审查帐目||监查帐目to audit an account `JURQ:l)3^  
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检查帐目to examine an account E6A/SVp  
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转入A的帐户to charge the amount to As account ,6"l(]0  
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以计帐方式付款to pay on account %X1x4t]  
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代理某人||为某人on ones account||on account of one )"<8K}%!  
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为自己计算||独立帐目on ones own account m$2<`C =  
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由某人收益并负风险on ones account and risk||for ones account and risk cj$6  
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由某人负担for ones account||for account of one >SmV74[s2  
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按某人指示||列入某人帐户by order and for account of one 7/IlL  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of mTDVlw0dh  
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寄出清算书to send in an account||to send in render an account \IM4Z|NN"  
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支票薄cheque book Lxl_"kG  
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支票陈票人cheque drawer S~OhtHwK  
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持票人cheque holder tln37vq  
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不记名支票cheque to bearer||bearer cheque xyh.N)  
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记名支票||认人支票cheque to order 'fd1Pj9~$  
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到期支票antedated cheque mh/n.*E7  
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未到期支票postdated cheque oA-:zz>wL  
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保付支票certified cheque (]2H7X:b  
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未获兑现支票，退票returned cheque y2L#:[8  
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横线支票crossed cheque Aj>[z8!,  
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普通横线general crossing p zw8T  
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特别横线special crossing >TL^>D  
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空白支票blank cheque `(y(w-:W1  
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失效支票，过期支票stale cheque K+\nC)oG  
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普通支票open cheque 0rSIfYZa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )P&9A)8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~!iQ6N?PY  
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支票换现金||兑现to cash a cheque U 5w:"x  
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清理票款to clear a cheque n`Z"rwKmNw  
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保证兑现to certify a cheque XE3aXK'R  
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填写支票数额to fill up a cheque LE^G&<!  
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支票上划线to cross a cheque '(+<UpG_Q}  
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开发支票to make out a cheque  =1;=
 
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签发支票，开立支票to draw a cheque||to issue a cheque .0HZNWRtb  
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透支支票to overdraw a cheque #.B"q:CW*P  
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背书支票to endorse a cheque &F$:Q:* *  
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请付票款||清付票款to pay a cheque||to honour a cheque Mn:/1eY  
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支票退票to dishonour a cheque 'BMy8  
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拒付支票to refuse a cheque u~zs* qp  
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拒付支票to stop payment of a cheque [|`U6 8}u  
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提示要求付款to present for payment lt'I,Xt  
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见票即付持票人payable to bearer s$h] G[x  
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支付指定人payable to order 0\{BWNK  
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已过期||无效out of date||stale Pj#'}ru!  
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请给出票人R/D||refer to drawer i@"e,7mSG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J<j&;:IRd  
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文字与数字不一致words and figures differ Nf,Z;5e  
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支票 1,y&d}GW  
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时间已过account closed w&&2H8  
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更改处应加盖印章alterations require initials D6D1S/:ij'  
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时间已过effects not cleared pz^<\  
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停止付款payment stopped ~.Ik#At  
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支票毁损cheque mutilated %u{W7  
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汇款||寄钱to remit||to send money iSRpfU  
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寄票供取款||支票支付to send a cheque for payment pI +!92Z  
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寄款人a remitter !H][LXB~H  
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收款人a remittee 5`/@N{e  
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国外汇票foreign Bill .k{ j]{k  
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国内汇票inland Bill #h!*dj"  
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跟单汇票documentary bill FxG7Pk+=  
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空头汇票accommodation bill _;A $C(  
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原始汇票original bill /T^ JS  
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改写||换新票据renewed bill )Ag/Qep  
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即期汇票sight bill||bill on demand p_*M:P1Ma4  
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…days after date||…days after date…日后付款 WzW-pV]  
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…months after date||…months after date…月后付款 Mkp/0|Q*  
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见票后…日付款…days after sight||…days sight 1PaUI#X"2F  
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见票后…月付款…months after sight||…months sight V{-AP=C7  
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同组票据set of bills T
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单张汇票sola of exchange||sole of exchange Bsf7mcXz7z  
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远期汇票usance bill||bill at usance .%EL\2  
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长期汇票long bill 8r Z!ia!  
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短期汇票short bill l@j.hTO<  
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逾期汇票overdue bill Mk<Vydds  
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宽限日期days of grace h!@|RW&}qX  
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电汇telegraphic transfer （T.T） [sV"ws  
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邮汇postal order||postal note （Am.）||post office order||money order "eWk#/  
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本票promissory note （P/N） "@@I!RwA  
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押汇负责书||押汇保证书letter of hypothecation A,CW_  
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副保||抵押品||付属担保物collateral security NqHy%'R  
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担保书trust receipt||letter of indemnity C`=p+2I]  
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承兑||认付acceptance *b *G2f^  
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单张承兑general acceptance <99M@ cF  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance I{JU-Jk|  
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部分认付partial acceptance   rG?>
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