[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。   >0_{80bdO  
会计报表statement of account !mmSF1f  
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往来帐目account current - <L5;  
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现在往来帐||存款额current accout P%ThW9^vnj  
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销货帐account sales -/ G#ls|?  
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共同计算帐项joint account `6RccEm  
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未决帐项outstanding account
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贷方帐项credit account||creditor account f|ERZN`uB  
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借方帐项debit account||debtor account &bGf{P*Da  
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应付帐||应付未付帐account payable cltx(C>  
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应收帐||应收未收帐account receivable _h`4`r  
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新交易||新帐new account =Ot_P7'5gv  
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未决帐||老帐old account G*,7pc  
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现金帐cash account cnRg
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流水帐running account <:&{c-
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暂记帐||未定帐suspense account IxG7eX!  
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过期帐||延滞帐overdue account||pastdue account /{ P-WRz>  
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杂项帐户sundry account 1 .[OS  
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详细帐单||明细表detail account 9]lyV  
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呆帐bad account ~=t9-AF-  
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会计项目title of account 5R%y3::$S  
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会计薄||帐薄account-book :zvAlt'q=  
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营业报告书||损益计算表account of budiness||business report JiuA"ks)  
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借贷细帐||交验帐account rendered ,U+>Q!$`\^  
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明细帐account stated J83C]2~7  
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与…银行开立一户头to open an account with S v#,L8f  
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与…银行建立交易to keep account with 4L4u
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继续记帐to keep account 2R^Eea  
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与…有交易to have an account with eb6y-TwY  
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作成会计帐||有往来帐项to make out an account with g: U -kK!i  
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清算||清理债务to make up an account -%K}~4J  
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清洁帐目||与…停止交易to close ones account with T!pZj_ h=  
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结帐to close an account F[0~{*/|G  
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清理未付款to ask an account||to demand an account kGakdLl  
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结清差额to balance the account with f.E{s*z >  
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清算to settle an account||to liquidate an account||to square an account 7uF @Xh  
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审查帐目||监查帐目to audit an account *KU:D Y{  
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检查帐目to examine an account ?[WUix;  
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转入A的帐户to charge the amount to As account `bn@;7`X  
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以计帐方式付款to pay on account U_E t  
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代理某人||为某人on ones account||on account of one hQNUA|Q=%  
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为自己计算||独立帐目on ones own account 04}c_XFFE  
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由某人收益并负风险on ones account and risk||for ones account and risk {W%XSE  
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由某人负担for ones account||for account of one /R6\_oM  
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按某人指示||列入某人帐户by order and for account of one !RjC0,  
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列入5月份帐目for May account r $YEq5  
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编入某中帐项下to pass to the account of||to place to the account of %.fwNS  
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寄出清算书to send in an account||to send in render an account KR%NgV+}!0  
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支票薄cheque book Mi}k>5VT  
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支票陈票人cheque drawer Le,;)N
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持票人cheque holder ="AaC!E,W  
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不记名支票cheque to bearer||bearer cheque e Dpt1  
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记名支票||认人支票cheque to order BJp~/H`vd  
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到期支票antedated cheque fOP3`G^\  
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未到期支票postdated cheque e=_Ng j)  
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保付支票certified cheque '<6DL tZl  
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未获兑现支票，退票returned cheque o,/wE  
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横线支票crossed cheque RQ8;_)%  
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特别横线special crossing 8KsP
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空白支票blank cheque =}Yz[-I  
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失效支票，过期支票stale cheque 1R7tnR@[u  
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普通支票open cheque Mt@Ma ]!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $<3^( y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SF da?>  
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支票换现金||兑现to cash a cheque 20I/En  
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清理票款to clear a cheque $oPc,zS-gL  
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保证兑现to certify a cheque %D~Mij  
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填写支票数额to fill up a cheque \u;`Lf  
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支票上划线to cross a cheque 7m}fVLk  
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开发支票to make out a cheque nj1PR`AE  
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签发支票，开立支票to draw a cheque||to issue a cheque &xp]9$  
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透支支票to overdraw a cheque [a ko8  
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背书支票to endorse a cheque 0Ue~dVrM(?  
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请付票款||清付票款to pay a cheque||to honour a cheque 9hh~u -8L  
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支票退票to dishonour a cheque *2rc
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拒付支票to refuse a cheque ^P*-bV4  
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拒付支票to stop payment of a cheque Z
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提示要求付款to present for payment ect$g#  
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见票即付持票人payable to bearer L#
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支付指定人payable to order i5&,Bpfo-  
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已过期||无效out of date||stale _zi| GD  
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请给出票人R/D||refer to drawer O:GAS [O`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .N@+Ms3  
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文字与数字不一致words and figures differ 'W>y v  
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支票 )rt%.`  
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时间已过account closed aM(#J 7;  
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更改处应加盖印章alterations require initials HtiIg a 7  
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时间已过effects not cleared F",TP,X  
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停止付款payment stopped au/LoO#6Ro  
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支票毁损cheque mutilated 3\ ,t_6}  
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汇款||寄钱to remit||to send money JbS[(+o  
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寄票供取款||支票支付to send a cheque for payment H9_iTGBQ  
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寄款人a remitter 79@CO6  
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收款人a remittee T!B\ixt6  
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国外汇票foreign Bill k ,+,,W  
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国内汇票inland Bill JGTsVa2  
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跟单汇票documentary bill .5o~^  
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空头汇票accommodation bill *A
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原始汇票original bill :Dw_$  
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改写||换新票据renewed bill "0[`U(/  
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即期汇票sight bill||bill on demand 9N)I\lcY  
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…days after date||…days after date…日后付款 S`zu.8%5  
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…months after date||…months after date…月后付款 ; *j 
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见票后…日付款…days after sight||…days sight XX%K_p`&Z  
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见票后…月付款…months after sight||…months sight !Md6Lh%-w  
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同组票据set of bills .\ fpjQW  
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单张汇票sola of exchange||sole of exchange z{\tn.67  
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远期汇票usance bill||bill at usance CZu=/8?  
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长期汇票long bill d[,Rgdd@I  
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短期汇票short bill ?rQ.nN  
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逾期汇票overdue bill cYgJ}(>}  
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宽限日期days of grace _xePh   
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电汇telegraphic transfer （T.T） fb`x1Q  
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邮汇postal order||postal note （Am.）||post office order||money order \)t//0  
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本票promissory note （P/N） ^;a .;wR  
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押汇负责书||押汇保证书letter of hypothecation }g-w[w 7p  
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副保||抵押品||付属担保物collateral security 'pIrwA^6N  
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担保书trust receipt||letter of indemnity OeASB}   
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承兑||认付acceptance & tT6.@kH  
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单张承兑general acceptance Gn^lF7yE  
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有条件承兑qualified acceptance xS12$ib ~G  
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附条件认付conditional acceptance iy]L"7&Z2  
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部分认付partial acceptance   A+Isk{d