[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。   7fqQ  
会计报表statement of account sd4eG  
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往来帐目account current ?[#w*Am7  
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现在往来帐||存款额current accout RV]#Bg*[#  
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销货帐account sales L%H\|> k`  
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共同计算帐项joint account '-myOM7  
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未决帐项outstanding account Gt{%O>P8t  
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贷方帐项credit account||creditor account Qz=e'H  
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借方帐项debit account||debtor account Qu#[PDhb  
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应付帐||应付未付帐account payable uj)vh  
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应收帐||应收未收帐account receivable 7 2i&-`&4  
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新交易||新帐new account N[-$*F,:_  
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未决帐||老帐old account +9]t]Vrw  
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现金帐cash account [g`4$_9S  
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流水帐running account PDH|=meXM  
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暂记帐||未定帐suspense account w('}QB`xad  
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过期帐||延滞帐overdue account||pastdue account 5w~ 0Q  
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杂项帐户sundry account "PS ) "t  
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详细帐单||明细表detail account 74NL)|M  
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呆帐bad account Id8MXdV  
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会计项目title of account !]fSS)\H  
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会计薄||帐薄account-book [ns==gDD  
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营业报告书||损益计算表account of budiness||business report .qf~t/o  
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借贷细帐||交验帐account rendered `PeC,bp  
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明细帐account stated PQ;9iv  
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与…银行开立一户头to open an account with  >T:0  
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与…银行建立交易to keep account with 6Z=Qs=q  
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继续记帐to keep account 2 p }I  
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与…有交易to have an account with 48 0M|^  
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作成会计帐||有往来帐项to make out an account with <dVJV?i;  
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清算||清理债务to make up an account 1U^KN~!  
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清洁帐目||与…停止交易to close ones account with 0V86]zSo  
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结帐to close an account G;[O~N3n.  
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清理未付款to ask an account||to demand an account \MdieO*  
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结清差额to balance the account with ?<\2 }1  
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清算to settle an account||to liquidate an account||to square an account Lp4F1H2t-  
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审查帐目||监查帐目to audit an account WIAukM8~  
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检查帐目to examine an account M"qS#*{  
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转入A的帐户to charge the amount to As account e"{"g[b/7  
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以计帐方式付款to pay on account /;[x3}[  
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代理某人||为某人on ones account||on account of one /EegP@[  
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为自己计算||独立帐目on ones own account ~_F;>N~  
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由某人收益并负风险on ones account and risk||for ones account and risk esQ`6i  
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由某人负担for ones account||for account of one dxH\H?NO  
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按某人指示||列入某人帐户by order and for account of one 0w< ilJ  
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列入5月份帐目for May account ZH>i2|W<  
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编入某中帐项下to pass to the account of||to place to the account of [F;\NJp6?^  
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寄出清算书to send in an account||to send in render an account W\5 -Yg(@  
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支票薄cheque book j8PeO&n>  
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支票陈票人cheque drawer 4sRg+mMI  
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持票人cheque holder @'G PZpbvZ  
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不记名支票cheque to bearer||bearer cheque +Wy`X5v  
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记名支票||认人支票cheque to order 55UPd#
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到期支票antedated cheque m|x_++3  
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未到期支票postdated cheque K`uPPyv
 
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保付支票certified cheque ' S,g3  
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未获兑现支票，退票returned cheque >"b\$",~6  
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横线支票crossed cheque < .e4  
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普通横线general crossing PO 0Od z  
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特别横线special crossing B"#pv JN  
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空白支票blank cheque n@"<NK zh  
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失效支票，过期支票stale cheque Oj_F1. r  
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普通支票open cheque I!u=.[5zdC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PU1YR;[Fe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dV'^K%#  
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支票换现金||兑现to cash a cheque Vjo[rUW  
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清理票款to clear a cheque h4h
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保证兑现to certify a cheque zzo93d  
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填写支票数额to fill up a cheque NYG!\u\Rm  
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支票上划线to cross a cheque
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开发支票to make out a cheque 4/mz>eK"  
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签发支票，开立支票to draw a cheque||to issue a cheque vRf$#fBEQ  
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透支支票to overdraw a cheque wxPl[)E  
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背书支票to endorse a cheque <&#]|HGc  
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请付票款||清付票款to pay a cheque||to honour a cheque >b5 ;I1o=y  
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支票退票to dishonour a cheque _FcTY5."S  
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拒付支票to refuse a cheque 3^fwDt}  
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拒付支票to stop payment of a cheque IO=$+c  
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提示要求付款to present for payment 2e-bt
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见票即付持票人payable to bearer &n I>`Q'  
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支付指定人payable to order TBOg.y]  
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已过期||无效out of date||stale t6mv  
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请给出票人R/D||refer to drawer j%w^8}U>G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?nbu`K6T  
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文字与数字不一致words and figures differ r<:d+5"  
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支票 1jop;{,^  
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时间已过account closed >1Hv c7DP  
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更改处应加盖印章alterations require initials _Z9d.-  
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时间已过effects not cleared cHT\sJo`l  
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停止付款payment stopped 8OV=;aM?{  
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支票毁损cheque mutilated PlS
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汇款||寄钱to remit||to send money !9KDdU  
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寄票供取款||支票支付to send a cheque for payment sZr \mQ~  

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寄款人a remitter eWex/ m  
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收款人a remittee %$Py@g  
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国外汇票foreign Bill gzSm=6Qw0  
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国内汇票inland Bill K39I j_3  
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跟单汇票documentary bill Yu_ eCq5/  
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空头汇票accommodation bill t g-(e=S4P  
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原始汇票original bill M!!vr8}  
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改写||换新票据renewed bill L/WRVc6  
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即期汇票sight bill||bill on demand nXb_\9E  
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…days after date||…days after date…日后付款 *dBmb  
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…months after date||…months after date…月后付款 +,ar`:x&a  
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见票后…日付款…days after sight||…days sight h@ ZC{B  
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见票后…月付款…months after sight||…months sight U
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同组票据set of bills 1'TS!/ll];  
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单张汇票sola of exchange||sole of exchange bZfq?  
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远期汇票usance bill||bill at usance xnWezO_  
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长期汇票long bill Rb:?%\ =  
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短期汇票short bill p}gA8o  
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逾期汇票overdue bill KY%qzq,n  
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宽限日期days of grace bvhV  
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电汇telegraphic transfer （T.T） awQGu,<N  
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邮汇postal order||postal note （Am.）||post office order||money order !lsa5w{  
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本票promissory note （P/N） 7o!t/WEEq  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity @PQd6%@  
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承兑||认付acceptance -*J!Ws(9  
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单张承兑general acceptance eHd7fhW5  
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有条件承兑qualified acceptance ;AL:VU  
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附条件认付conditional acceptance `P:[.hRu  
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部分认付partial acceptance   {L.uLr_?e