[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。   O& 1z-  
会计报表statement of account #OwxxUeZ  
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往来帐目account current Ov;q]Vn>  
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现在往来帐||存款额current accout T[- %b9h>  
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销货帐account sales 6~O;t'd  
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共同计算帐项joint account u`"Y!*[ -  
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未决帐项outstanding account `-g$ 0lm7  
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贷方帐项credit account||creditor account kbSl.V%)  
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借方帐项debit account||debtor account y]g
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应付帐||应付未付帐account payable SC--jhDZ  
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应收帐||应收未收帐account receivable v}=pxWhm  
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新交易||新帐new account ZU`HaL$  
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未决帐||老帐old account y!x-R!3  
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现金帐cash account 88}04  
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流水帐running account z=4E#y`?U  
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暂记帐||未定帐suspense account )O\l3h
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过期帐||延滞帐overdue account||pastdue account V/ZWyYxjLi  
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杂项帐户sundry account |[!0ry*N%  
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详细帐单||明细表detail account Xg;q\GS/<i  
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呆帐bad account &<hk&B  
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会计项目title of account %Jn5M(myC  
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会计薄||帐薄account-book l> >BeZ  
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营业报告书||损益计算表account of budiness||business report =II E]<z  
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借贷细帐||交验帐account rendered CzT_$v_  
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明细帐account stated J1Y3>40  
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与…银行开立一户头to open an account with 5gPAX $jH  
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与…银行建立交易to keep account with S[uHPYhlA  
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继续记帐to keep account k_Edug~B  
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与…有交易to have an account with nzu 3BVv  
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作成会计帐||有往来帐项to make out an account with U0S}O(Ptr  
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清算||清理债务to make up an account 6UJBE<ntj  
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清洁帐目||与…停止交易to close ones account with cl-i6[F  
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结帐to close an account
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清理未付款to ask an account||to demand an account P^LOrLmo8  
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结清差额to balance the account with Cj):g,[a  
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清算to settle an account||to liquidate an account||to square an account %jM|*^\%  
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审查帐目||监查帐目to audit an account ikRIL2Y  
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检查帐目to examine an account LDvF)Eg  
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转入A的帐户to charge the amount to As account @4B2O"z`  
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以计帐方式付款to pay on account W{m0z+N[B  
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代理某人||为某人on ones account||on account of one =\%>O7c,8Y  
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为自己计算||独立帐目on ones own account Z ''P5B;  
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由某人收益并负风险on ones account and risk||for ones account and risk C${TC+z  
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由某人负担for ones account||for account of one V!<#
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按某人指示||列入某人帐户by order and for account of one &s<  
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列入5月份帐目for May account 3CHte*NL=  
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编入某中帐项下to pass to the account of||to place to the account of Hf-F-~E  
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寄出清算书to send in an account||to send in render an account 4
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支票薄cheque book j&mL]'Zy  
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支票陈票人cheque drawer U+i[r&{gb  
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持票人cheque holder }00e@a  
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不记名支票cheque to bearer||bearer cheque yW&iUh=0  
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记名支票||认人支票cheque to order 'x0t, ;g  
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到期支票antedated cheque 7a<qP=J  
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未到期支票postdated cheque z&0V21"l  
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保付支票certified cheque f)x}_dw%  
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未获兑现支票，退票returned cheque ^-!HbbVv  
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横线支票crossed cheque (r4VIlap  
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普通横线general crossing &^_(xgJL  
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特别横线special crossing u&xK>7  
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空白支票blank cheque h.;CL#s  
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失效支票，过期支票stale cheque R TUNha^<T  
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普通支票open cheque }>~>5jc/Pg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EE6|9K>  
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JvL'gJ$70  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _-J@$d%  
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支票换现金||兑现to cash a cheque q)ql]i H  
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清理票款to clear a cheque ;sR6dT)  
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保证兑现to certify a cheque <-:@} |br  
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填写支票数额to fill up a cheque L 1kM~M  
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支票上划线to cross a cheque | 58!A]  
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开发支票to make out a cheque eSX[J6  
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签发支票，开立支票to draw a cheque||to issue a cheque n_aNs]C9R  
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透支支票to overdraw a cheque :{b6M/  
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背书支票to endorse a cheque "bR'Bt  
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请付票款||清付票款to pay a cheque||to honour a cheque ]LB vYjMY  
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支票退票to dishonour a cheque P,/13tZ#3  
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拒付支票to refuse a cheque *hZ~i{c,7  
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拒付支票to stop payment of a cheque w.
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提示要求付款to present for payment <+\k&W&Y|y  
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见票即付持票人payable to bearer
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支付指定人payable to order XhE$&Ff  
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已过期||无效out of date||stale (|<h^] y3  
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请给出票人R/D||refer to drawer '!
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;48P vw>g}  
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文字与数字不一致words and figures differ 'bB>$E  
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支票 H\)gE>  
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时间已过account closed #0P!xZ'|{  
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更改处应加盖印章alterations require initials hz<|W5  
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时间已过effects not cleared \|4 Ca't  
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停止付款payment stopped C
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支票毁损cheque mutilated 4JGE2ArR  
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汇款||寄钱to remit||to send money X !T|07#c  
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寄票供取款||支票支付to send a cheque for payment davvI$TA  
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寄款人a remitter "3@KRb4f  
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收款人a remittee PdR >;$1  
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国外汇票foreign Bill --Oprl  
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国内汇票inland Bill j\
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跟单汇票documentary bill _~ v-:w  
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空头汇票accommodation bill Y]~IY?I  
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原始汇票original bill #`vVgGZ&  
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改写||换新票据renewed bill THJ 3-Ug  
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即期汇票sight bill||bill on demand ?C}sR:K/  
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…days after date||…days after date…日后付款 MZ)T0|S_  
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…months after date||…months after date…月后付款 NK~PcdGl  
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见票后…日付款…days after sight||…days sight b]w[*<f?  
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见票后…月付款…months after sight||…months sight Gh'X.?3   
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同组票据set of bills bGu([VB  
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单张汇票sola of exchange||sole of exchange ]'tJ S
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远期汇票usance bill||bill at usance 7u|%^Ao6  
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长期汇票long bill 3 &Sp@,  
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短期汇票short bill p.5e: i^LJ  
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逾期汇票overdue bill |*ReqM|_C  

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宽限日期days of grace T=>vh *J  
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电汇telegraphic transfer （T.T） l/QhD?)9  
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邮汇postal order||postal note （Am.）||post office order||money order 9>;} /*:H  
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本票promissory note （P/N） Hr&Ere8.4p  
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押汇负责书||押汇保证书letter of hypothecation ?9Ma^C;}  
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副保||抵押品||付属担保物collateral security ;Yv14{T!  
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担保书trust receipt||letter of indemnity %4/xH9  
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承兑||认付acceptance >:$"a  
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单张承兑general acceptance X.eB ;w/}  
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有条件承兑qualified acceptance -K^41W71  
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附条件认付conditional acceptance ai9  
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部分认付partial acceptance   rs_h}+6"s