[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。   wxdh?sQ  
会计报表statement of account g_3rEvf"4  
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往来帐目account current 7H8GkuO  
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现在往来帐||存款额current accout Bbn832iMUY  
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销货帐account sales ?^e*UJNM  
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共同计算帐项joint account =RCfibT!C  
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未决帐项outstanding account `Gy>tD.#V-  
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贷方帐项credit account||creditor account $G^H7|PzdC  
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借方帐项debit account||debtor account H
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应付帐||应付未付帐account payable ;n:H6cp  
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应收帐||应收未收帐account receivable r`mzsO-'  
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新交易||新帐new account K2vPj|  
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未决帐||老帐old account 6832N3=  
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现金帐cash account HeAc(_=C  
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流水帐running account $D2A
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暂记帐||未定帐suspense account ,_4KyLfBF  
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过期帐||延滞帐overdue account||pastdue account `zvT5=*-#  
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杂项帐户sundry account iR4,$Nn>  
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详细帐单||明细表detail account R}=]UOqH-  
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呆帐bad account qg Y(S}V  
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会计项目title of account r%?}5"*  
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会计薄||帐薄account-book $F==n4)  
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营业报告书||损益计算表account of budiness||business report ?\ i,JJO  
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借贷细帐||交验帐account rendered 9R<J$e  
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明细帐account stated jl|X$w  
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与…银行开立一户头to open an account with _a02#  
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与…银行建立交易to keep account with vskM ;  
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继续记帐to keep account 8*X L19N  
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与…有交易to have an account with pl? J<48  
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作成会计帐||有往来帐项to make out an account with w[7HY@[  
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清算||清理债务to make up an account SOY#, Zu  
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清洁帐目||与…停止交易to close ones account with JL+[1=uE1L  
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结帐to close an account K0bmU(Xxp  
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清理未付款to ask an account||to demand an account >@\?\!Go  
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结清差额to balance the account with <\Dl#DH  
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清算to settle an account||to liquidate an account||to square an account faeyk]u  
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审查帐目||监查帐目to audit an account Hm[!R:HW,S  
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检查帐目to examine an account z:? <aT  
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转入A的帐户to charge the amount to As account xVo)!83+Q  
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以计帐方式付款to pay on account n
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代理某人||为某人on ones account||on account of one QxL FN(d  
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为自己计算||独立帐目on ones own account ZX}"  
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由某人收益并负风险on ones account and risk||for ones account and risk )xs,  
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由某人负担for ones account||for account of one Z*B( L@H  
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按某人指示||列入某人帐户by order and for account of one _YUF /B'  
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列入5月份帐目for May account Ez-o*&  
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编入某中帐项下to pass to the account of||to place to the account of | Ylk`<  
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寄出清算书to send in an account||to send in render an account ~(S4/d5  
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支票薄cheque book GC3L2C0)k  
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支票陈票人cheque drawer v\FD~  
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持票人cheque holder v,B\+q/  
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不记名支票cheque to bearer||bearer cheque b<7f:drVC  
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记名支票||认人支票cheque to order RJD3o_(" K  
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到期支票antedated cheque QeoDq  
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未到期支票postdated cheque cO9Aw!  
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保付支票certified cheque 79_MP  
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未获兑现支票，退票returned cheque CS49M  
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横线支票crossed cheque *VB*/^6A  
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普通横线general crossing g:yK/1@Hk}  
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特别横线special crossing &7LfNN`  
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空白支票blank cheque
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失效支票，过期支票stale cheque r+Y1m\  
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普通支票open cheque c 1[;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 <,{v>vlw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]+AI:  
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支票换现金||兑现to cash a cheque _[x(p6Xp  
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清理票款to clear a cheque dn Xc- <  
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保证兑现to certify a cheque -}%zus5  
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填写支票数额to fill up a cheque (H$eXW7  
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支票上划线to cross a cheque ]n+:lsiV  
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开发支票to make out a cheque &HWH UWB  
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签发支票，开立支票to draw a cheque||to issue a cheque ,GK>|gNsb  
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透支支票to overdraw a cheque dgO2fI  

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背书支票to endorse a cheque b`^$2RM&  
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请付票款||清付票款to pay a cheque||to honour a cheque S s8`;>  
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支票退票to dishonour a cheque , 7}Ri  
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拒付支票to refuse a cheque R)#"Ab Z'  
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拒付支票to stop payment of a cheque rIu>JyC"p  
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提示要求付款to present for payment $Q?UyEi  
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见票即付持票人payable to bearer 3iY` kf  
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支付指定人payable to order ,\Cy'TSz  
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已过期||无效out of date||stale f9;M"Pd  
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请给出票人R/D||refer to drawer ^G5_d"Gr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RFqbwPX  
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文字与数字不一致words and figures differ 2LXy$[)7  
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支票 y6;A4p>  
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时间已过account closed 3. Kh  

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更改处应加盖印章alterations require initials @ 3FTf"#Y  
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时间已过effects not cleared 1Qv5m^>vj  
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停止付款payment stopped }>>BKn   
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支票毁损cheque mutilated *RivZ c9;P  
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汇款||寄钱to remit||to send money yY[N\*P  
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寄票供取款||支票支付to send a cheque for payment {|bf`  
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寄款人a remitter C65( m  
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收款人a remittee f9?\Q'v8  
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国外汇票foreign Bill M<4~ewWJ  
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国内汇票inland Bill :=C-P7  
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跟单汇票documentary bill l03{ ezJk[  
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空头汇票accommodation bill = W$ f+  
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原始汇票original bill 6 GqR]KD  
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改写||换新票据renewed bill PUZH[-:c  
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即期汇票sight bill||bill on demand [|.IXdJ!  
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…days after date||…days after date…日后付款 1fUg  
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…months after date||…months after date…月后付款 v"ZNS  
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见票后…日付款…days after sight||…days sight 0P i+ (X  
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见票后…月付款…months after sight||…months sight $r+_Y/  
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同组票据set of bills t@r>GHO  
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单张汇票sola of exchange||sole of exchange pY.R?\  
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远期汇票usance bill||bill at usance tBUn KPT  
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长期汇票long bill qh9d.Q+n  
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短期汇票short bill OTe h8h  
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逾期汇票overdue bill 2o)8'Lp  
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宽限日期days of grace 5]f6YlJZ  
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电汇telegraphic transfer （T.T） Uv )B  
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邮汇postal order||postal note （Am.）||post office order||money order =0t<:-?.-  
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本票promissory note （P/N） ^V}c8 P|  
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押汇负责书||押汇保证书letter of hypothecation S:lie*Aux*  
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副保||抵押品||付属担保物collateral security x?7z15\  
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担保书trust receipt||letter of indemnity ZS<`.L6B3  
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承兑||认付acceptance =4[ U<opP  
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单张承兑general acceptance 7#&e0fw/I  
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有条件承兑qualified acceptance <2af&-EGs  
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附条件认付conditional acceptance 11vAx9  
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部分认付partial acceptance   =w!2R QB