[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。   .s4hFB^n  
会计报表statement of account 9/lC
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往来帐目account current 8:Yha4<Bv7  

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现在往来帐||存款额current accout ?Rc+H;x=f  
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销货帐account sales 4X2XSK4  
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共同计算帐项joint account =*q|568  
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未决帐项outstanding account
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贷方帐项credit account||creditor account !XjvvX"j  
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借方帐项debit account||debtor account L[zg2y  
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应付帐||应付未付帐account payable { 7y.0_Y
  
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应收帐||应收未收帐account receivable V:h-K`~/  
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新交易||新帐new account
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未决帐||老帐old account _W41
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现金帐cash account OL]^4m  
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流水帐running account ./@!k[  
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暂记帐||未定帐suspense account >=hOjV;  
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过期帐||延滞帐overdue account||pastdue account R}F0_.  
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杂项帐户sundry account Ghgx8 ]e  
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详细帐单||明细表detail account g(t"+ P  
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呆帐bad account &Zl$7  
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会计项目title of account H8~<;6W  
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会计薄||帐薄account-book `_sc_Y|C!  
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营业报告书||损益计算表account of budiness||business report brJ_q0@  
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借贷细帐||交验帐account rendered b7g\wnV8z  
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明细帐account stated 6V\YYrUz  
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与…银行开立一户头to open an account with egboLqn  
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与…银行建立交易to keep account with ?ix--?jl  
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继续记帐to keep account V0 x[sEW  
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与…有交易to have an account with <qN0Q7  
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作成会计帐||有往来帐项to make out an account with aYr?J Ol  
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清算||清理债务to make up an account w*<XPBi  
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清洁帐目||与…停止交易to close ones account with @#K19\dQ  
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结帐to close an account jZeY^T)f"  
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清理未付款to ask an account||to demand an account CI"7* z_  
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结清差额to balance the account with M*FUtu  
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清算to settle an account||to liquidate an account||to square an account )=l~XV  
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审查帐目||监查帐目to audit an account xgHR;USH  
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检查帐目to examine an account V(_OyxeC{2  
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转入A的帐户to charge the amount to As account P'.MwS  
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以计帐方式付款to pay on account ,Oa-AF/p  
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代理某人||为某人on ones account||on account of one jGpSECs  
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为自己计算||独立帐目on ones own account l?pF
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由某人收益并负风险on ones account and risk||for ones account and risk "1O!Ck_n  
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由某人负担for ones account||for account of one j6v|D>I  
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按某人指示||列入某人帐户by order and for account of one MmiC%"7wt  
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列入5月份帐目for May account B1<:nl  
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编入某中帐项下to pass to the account of||to place to the account of s~e<Pr?yu  
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寄出清算书to send in an account||to send in render an account j>jZg<}J  
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支票薄cheque book ?bFP'.  
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支票陈票人cheque drawer .OhpItn  
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持票人cheque holder fM,!9}<  
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不记名支票cheque to bearer||bearer cheque @ig'CF%(  
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记名支票||认人支票cheque to order /$NDH]a  
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到期支票antedated cheque K:!){a[  
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未到期支票postdated cheque BR&T,x/d  
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保付支票certified cheque \YUl$d0  
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未获兑现支票，退票returned cheque $d b]b   
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横线支票crossed cheque nP]tc  
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普通横线general crossing #+VH]7]  
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特别横线special crossing m/{HZKh  
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空白支票blank cheque ceiUpWMu,  
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失效支票，过期支票stale cheque :+ASZE.  
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普通支票open cheque 8(AI|"A"-  
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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(9vO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8}B*a;d  
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支票换现金||兑现to cash a cheque ]mf I$p%  
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清理票款to clear a cheque C]X:@^Hy  
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保证兑现to certify a cheque \IL;}D{  
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填写支票数额to fill up a cheque ,H_b@$]n8  
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支票上划线to cross a cheque |*G$ilu  
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开发支票to make out a cheque TT85 G&#  
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签发支票，开立支票to draw a cheque||to issue a cheque 2 }9of[  
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透支支票to overdraw a cheque 1v<,nABuJ6  
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背书支票to endorse a cheque ; )6LX-  
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请付票款||清付票款to pay a cheque||to honour a cheque t;3n  
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支票退票to dishonour a cheque '
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拒付支票to refuse a cheque iXF iFsb  
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拒付支票to stop payment of a cheque @]{+9m8G@  
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提示要求付款to present for payment _mEW]9Sp  
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见票即付持票人payable to bearer {vp|f~}zTw  
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支付指定人payable to order %',bCd{QW  
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已过期||无效out of date||stale O<*l"fw3  
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请给出票人R/D||refer to drawer j;BMuLTm1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tc|`cB3f  
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文字与数字不一致words and figures differ odPdWV,&*  
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支票 AZHZU
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时间已过account closed 8V08>M  
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更改处应加盖印章alterations require initials 0afDqvrC6  
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时间已过effects not cleared NDqvt$  
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停止付款payment stopped y8!#G-
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支票毁损cheque mutilated J^Mq4&  
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汇款||寄钱to remit||to send money h{5K9$9=  
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寄票供取款||支票支付to send a cheque for payment z2  m(<zb  
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寄款人a remitter !#[=,'Y  
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收款人a remittee G%q^8#  
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国外汇票foreign Bill g2|qGfl{C  
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国内汇票inland Bill Pc:5*H  
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跟单汇票documentary bill *p P&$!bH%  
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空头汇票accommodation bill ER'zjI>t@  
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原始汇票original bill qtI42u{  
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改写||换新票据renewed bill 7+Z%#G~T  
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即期汇票sight bill||bill on demand D00v"yp%%  
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…days after date||…days after date…日后付款 YKV?I   
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…months after date||…months after date…月后付款 -L6YLe%w  
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见票后…日付款…days after sight||…days sight ^OZ*Le  
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见票后…月付款…months after sight||…months sight F39H@%R  
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同组票据set of bills +f"q^RIU  
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单张汇票sola of exchange||sole of exchange hziPHuK9,  
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远期汇票usance bill||bill at usance p2I
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长期汇票long bill :oeDksld  
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短期汇票short bill TO5#iiM)  
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逾期汇票overdue bill s.IYPH|pn  
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宽限日期days of grace G5!J9@Yi  
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电汇telegraphic transfer （T.T） |?\J,h  

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邮汇postal order||postal note （Am.）||post office order||money order duq(K9S  
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本票promissory note （P/N） x"83[0ib  
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押汇负责书||押汇保证书letter of hypothecation m4_ZGjmJM  
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副保||抵押品||付属担保物collateral security iyJx~:  
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担保书trust receipt||letter of indemnity MJugno  
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承兑||认付acceptance FByA
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单张承兑general acceptance c1sVdM}|  
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有条件承兑qualified acceptance 4o3TW#  
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附条件认付conditional acceptance {v,NNKQ4x  
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部分认付partial acceptance   ` #; "