[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。   H#/Hs#  
会计报表statement of account 2Bz\Tsp  
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往来帐目account current QJF_ "  
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现在往来帐||存款额current accout @gnLY  
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销货帐account sales q|sT4} =  
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共同计算帐项joint account _%wB*u,X  
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未决帐项outstanding account 0[f[6mm%m  
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贷方帐项credit account||creditor account .aQ8I1~  
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借方帐项debit account||debtor account +GEdVB  
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应付帐||应付未付帐account payable .cz7jD  
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应收帐||应收未收帐account receivable kkIG{Bw  
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新交易||新帐new account 8~sC$sIlE  
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未决帐||老帐old account )"J1ET,z  
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现金帐cash account Wf~PP;  
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流水帐running account ^iWJqpLe  
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暂记帐||未定帐suspense account BKV:U\QZ  
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过期帐||延滞帐overdue account||pastdue account o1k+dJUd  
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杂项帐户sundry account PbfgWGr  
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详细帐单||明细表detail account 5lyHg{iqD  
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呆帐bad account :m36{#  
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会计项目title of account v3(0Mu0J  
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会计薄||帐薄account-book AW'$5NF>  
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营业报告书||损益计算表account of budiness||business report U;*O7K=P  
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借贷细帐||交验帐account rendered b;nqhO[f}  
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明细帐account stated *$3p3-  
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与…银行开立一户头to open an account with ;9q$eK%d  
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与…银行建立交易to keep account with ,XI=e=  
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继续记帐to keep account 4q(,uk&R[  
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与…有交易to have an account with iRqLLM
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作成会计帐||有往来帐项to make out an account with C%j@s|  
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清算||清理债务to make up an account c(Fo-4K  
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清洁帐目||与…停止交易to close ones account with db}lN  
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结帐to close an account f#hmMa  
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清理未付款to ask an account||to demand an account ]BTISaL-R  
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结清差额to balance the account with Q
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清算to settle an account||to liquidate an account||to square an account wy:euKB~   
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审查帐目||监查帐目to audit an account RER93:(  
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检查帐目to examine an account v[a4d&P  
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转入A的帐户to charge the amount to As account "c![s%  
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以计帐方式付款to pay on account gV'=uz v  
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代理某人||为某人on ones account||on account of one 18y'#<X!  
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为自己计算||独立帐目on ones own account ,{Z!T5 |  
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由某人收益并负风险on ones account and risk||for ones account and risk AO8%!+"_  
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由某人负担for ones account||for account of one d2g7,axi  
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按某人指示||列入某人帐户by order and for account of one G52z5-=v  
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列入5月份帐目for May account (T",6xBSG  
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编入某中帐项下to pass to the account of||to place to the account of lK#uyag  
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寄出清算书to send in an account||to send in render an account @EH@_EwYV  
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支票薄cheque book z>spRl,dr  
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支票陈票人cheque drawer "GAKi}y">v  
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持票人cheque holder JiiYl&#  
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不记名支票cheque to bearer||bearer cheque KocNJ TB  
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记名支票||认人支票cheque to order vH]2
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到期支票antedated cheque f7 zGz  
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未到期支票postdated cheque Qf|c^B  
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保付支票certified cheque nsi&r  
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未获兑现支票，退票returned cheque *g 2N&U  
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横线支票crossed cheque hu-6V="^9  
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普通横线general crossing fb|lWEw5h.  
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特别横线special crossing 'V:ah38  
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空白支票blank cheque qb QH1<yS<  
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失效支票，过期支票stale cheque ~.8p8\H  
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普通支票open cheque WB=|Ty~l  
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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 Y'1 $  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PkxhR;4  
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支票换现金||兑现to cash a cheque 8hm|9  
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清理票款to clear a cheque ~>|o3&G{  
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保证兑现to certify a cheque j_HwR9^fd,  
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填写支票数额to fill up a cheque 1<d|@ 9?9`  
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支票上划线to cross a cheque khtYn.eaL  
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开发支票to make out a cheque D\i8WU  
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签发支票，开立支票to draw a cheque||to issue a cheque ZF6?N?t}h8  
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透支支票to overdraw a cheque Pn|*(sTl  
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背书支票to endorse a cheque \5s#9  
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请付票款||清付票款to pay a cheque||to honour a cheque TwZASn]o  
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支票退票to dishonour a cheque dy%#E2f  
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拒付支票to refuse a cheque ` kG}NJf  
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拒付支票to stop payment of a cheque aOH$}QnS  
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提示要求付款to present for payment "Wz#<! .r  
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见票即付持票人payable to bearer v8>?,N#  
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支付指定人payable to order gI SP .  
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已过期||无效out of date||stale ,c;u]  
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请给出票人R/D||refer to drawer 9$u'2TV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [8o!X)  
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文字与数字不一致words and figures differ _ xAL0 (  
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支票 I-
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时间已过account closed i8\&J.  
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更改处应加盖印章alterations require initials d&dp#)._8  
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时间已过effects not cleared UUf-G0/P  
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停止付款payment stopped L@"1d.k_  
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支票毁损cheque mutilated &:i|;^^2  
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汇款||寄钱to remit||to send money cH&-/|N  
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寄票供取款||支票支付to send a cheque for payment u* I=.  
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寄款人a remitter ^ di[J^  
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收款人a remittee E|(T (4;  
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国外汇票foreign Bill s~@4  
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国内汇票inland Bill qno8qF*  
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跟单汇票documentary bill ionFP
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空头汇票accommodation bill CCCd=s.  
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原始汇票original bill Hm>M}MF3  
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改写||换新票据renewed bill C #A sA  
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即期汇票sight bill||bill on demand (;f7/2~`  
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…days after date||…days after date…日后付款 g"Eg=CU  
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…months after date||…months after date…月后付款 [I4:R_\  
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见票后…日付款…days after sight||…days sight |'w_5?|4  
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见票后…月付款…months after sight||…months sight mN5`Fct*A>  
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同组票据set of bills _R&}CP  
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单张汇票sola of exchange||sole of exchange ``%uq)G=D  
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远期汇票usance bill||bill at usance Z3:M%)e_u$  
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长期汇票long bill {fkW0VB;  
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短期汇票short bill 5gZEcJ  
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逾期汇票overdue bill HOWm""IkB  
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宽限日期days of grace $=>(7 =l_  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order v 4@=>L  
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本票promissory note （P/N） # 2As-9  
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押汇负责书||押汇保证书letter of hypothecation hkzyI~7  
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副保||抵押品||付属担保物collateral security |_&Tu#er3  
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担保书trust receipt||letter of indemnity "%O,*t  
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承兑||认付acceptance kyQUaFG  
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单张承兑general acceptance *
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有条件承兑qualified acceptance NB]T~_?]*  
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附条件认付conditional acceptance &FrW(>2  
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部分认付partial acceptance   {7^7)^@