[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。   #<~oR5ddlb  
会计报表statement of account 97[wz C,  
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往来帐目account current IgjPy5k  
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现在往来帐||存款额current accout W__Y^\~  
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销货帐account sales |$;4/cKfy  
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共同计算帐项joint account d~MY z6"  
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未决帐项outstanding account s2(7z9jR  
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贷方帐项credit account||creditor account 9B![l=Gh  
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借方帐项debit account||debtor account kL8E#  
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应付帐||应付未付帐account payable l- cBN^^  
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应收帐||应收未收帐account receivable DE7y\oO]  
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新交易||新帐new account W
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未决帐||老帐old account QgKR=GR6  
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现金帐cash account |QF_E4ISD  
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流水帐running account u Fw1%  
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暂记帐||未定帐suspense account l.]wBH#RS  
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过期帐||延滞帐overdue account||pastdue account gvc/Z <Y  
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杂项帐户sundry account -9.lFuI  
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详细帐单||明细表detail account M9o/ 6  
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呆帐bad account U,p'<rmS  
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会计项目title of account &]LpGl  
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会计薄||帐薄account-book -BI!ZsC'  
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营业报告书||损益计算表account of budiness||business report )eT>[['fm  
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借贷细帐||交验帐account rendered &4KUXn[F  
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明细帐account stated
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与…银行开立一户头to open an account with AD<>
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与…银行建立交易to keep account with uq-`1m}  
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继续记帐to keep account Yq51+\d  
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与…有交易to have an account with GTTEg{  
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作成会计帐||有往来帐项to make out an account with s@"|o3BX  
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清算||清理债务to make up an account ~+0IFJ`}  
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清洁帐目||与…停止交易to close ones account with 13Z,;YW  
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结帐to close an account Z}0xK6  
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清理未付款to ask an account||to demand an account {V(~  
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结清差额to balance the account with 7- LjBlH   
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清算to settle an account||to liquidate an account||to square an account BQ u
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审查帐目||监查帐目to audit an account v@GhwL  
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检查帐目to examine an account p.8  
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转入A的帐户to charge the amount to As account O%>*=h`P  
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以计帐方式付款to pay on account 286r
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代理某人||为某人on ones account||on account of one GT]>  
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为自己计算||独立帐目on ones own account Xgn
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由某人收益并负风险on ones account and risk||for ones account and risk {Y2J: x  
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由某人负担for ones account||for account of one ;P juO  
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按某人指示||列入某人帐户by order and for account of one k\SqDmv  
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列入5月份帐目for May account &0bq3JGW  
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编入某中帐项下to pass to the account of||to place to the account of z(%tu  
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寄出清算书to send in an account||to send in render an account 2-
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支票薄cheque book mP6}$D  
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支票陈票人cheque drawer I;wxgWOP  
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持票人cheque holder +'93%/:  
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不记名支票cheque to bearer||bearer cheque L..  
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记名支票||认人支票cheque to order w;Fy/XQ  
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到期支票antedated cheque KTmwkZcfYD  
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未到期支票postdated cheque 8q6Le{G  
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保付支票certified cheque | ~>7_:  
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未获兑现支票，退票returned cheque bW/T}FND  
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横线支票crossed cheque ^e_uprZWm  
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普通横线general crossing ]xb2W~  
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特别横线special crossing GeB-4img  
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空白支票blank cheque `e7v Sp  
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失效支票，过期支票stale cheque OU]"uV<(  
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普通支票open cheque &E!m(|6?+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `)w=@9B)"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vt(
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支票换现金||兑现to cash a cheque Edcv>}PfE  
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清理票款to clear a cheque C\ {hN  
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保证兑现to certify a cheque Y|/,*,u+  

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填写支票数额to fill up a cheque 1[a#blL6W  
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支票上划线to cross a cheque rJ6N'vw>  
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开发支票to make out a cheque ka_R|xG\  
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签发支票，开立支票to draw a cheque||to issue a cheque oHV!>K_D  
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透支支票to overdraw a cheque ^ p%3@)&  
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背书支票to endorse a cheque Gch3|e  
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请付票款||清付票款to pay a cheque||to honour a cheque [4PiQyr  
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支票退票to dishonour a cheque 9wC='  
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拒付支票to refuse a cheque a5`9mR)Y$'  
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拒付支票to stop payment of a cheque @Ps1.  
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提示要求付款to present for payment ~yRKNH*M  
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见票即付持票人payable to bearer StLbX?d
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支付指定人payable to order xl(R|D))  
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已过期||无效out of date||stale [XNDYaF8
 
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请给出票人R/D||refer to drawer *adwCiB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F||oSJrI  
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文字与数字不一致words and figures differ BIjkW.uf  
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支票 kclZ+E  
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时间已过account closed (ZD~Q_O-  
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时间已过effects not cleared 207h$a,  
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停止付款payment stopped )bB Va^  
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支票毁损cheque mutilated f.ws\^v%  
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汇款||寄钱to remit||to send money ?l](RI   
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寄票供取款||支票支付to send a cheque for payment U{8x.
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寄款人a remitter c#8@>;  
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收款人a remittee 6@=ipPCR  
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国外汇票foreign Bill 4siq  
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国内汇票inland Bill )W!\D/C+  
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跟单汇票documentary bill He  LW*  
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空头汇票accommodation bill NsL!AAN[V  
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原始汇票original bill P+Sgbtc  
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改写||换新票据renewed bill F[~~fm_  
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即期汇票sight bill||bill on demand O]Q8&(  
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…days after date||…days after date…日后付款 `6pz9j]  
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…months after date||…months after date…月后付款 L.%zs  
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见票后…日付款…days after sight||…days sight r-&* `Jh  
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见票后…月付款…months after sight||…months sight /1?{,Das=  
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同组票据set of bills {1'M76T  
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单张汇票sola of exchange||sole of exchange {/!Yavx  
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远期汇票usance bill||bill at usance L%/atl!  
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长期汇票long bill 6x@4gPy[  
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短期汇票short bill x^y&
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逾期汇票overdue bill <Mf(2`T  
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宽限日期days of grace 1"U.- I@  
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电汇telegraphic transfer （T.T） 8lF:70wia  
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邮汇postal order||postal note （Am.）||post office order||money order Z%7X"w  
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本票promissory note （P/N） ?# )\SQ  
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押汇负责书||押汇保证书letter of hypothecation &(~"O D  
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副保||抵押品||付属担保物collateral security wK  Je^7  
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担保书trust receipt||letter of indemnity x$6FvgP(  
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承兑||认付acceptance /UiB1-*b  
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单张承兑general acceptance 6 ('xIE(R  
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有条件承兑qualified acceptance pcPRkYT[M  
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附条件认付conditional acceptance Fzn#>`qG  
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部分认付partial acceptance   2w/qH4