[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 E56J-*}x  
会计报表statement of account 00)=3@D  
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往来帐目account current PE-P(T3s[8  
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现在往来帐||存款额current accout }28,fb /  
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销货帐account sales Vr=c06a2  
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共同计算帐项joint account +WP
  
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未决帐项outstanding account ;0f?-W?1  
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贷方帐项credit account||creditor account AK*F,H9  
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借方帐项debit account||debtor account V:w=h>z8  
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应付帐||应付未付帐account payable )Ekp <2B:0  
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应收帐||应收未收帐account receivable FM3DJ?\L-  
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新交易||新帐new account pv2u.qg5z  
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未决帐||老帐old account y0R5YCq\":  
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现金帐cash account *@|EaH/  
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流水帐running account _[,oP s:+  
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暂记帐||未定帐suspense account ;MqH)M  
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过期帐||延滞帐overdue account||pastdue account e)[>E\u_  
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杂项帐户sundry account `2X#;{a:  
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详细帐单||明细表detail account k:Iz>3O3]  
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呆帐bad account I$o^F/RH  
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会计项目title of account vpy_piG|  
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会计薄||帐薄account-book *uAsKU  
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营业报告书||损益计算表account of budiness||business report NzmVQ-4  
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借贷细帐||交验帐account rendered "#4p#dM0e  
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明细帐account stated '2u(fLq3h  
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与…银行开立一户头to open an account with _`>F>aP  
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与…银行建立交易to keep account with *t{$GBP  
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继续记帐to keep account 289@O-  
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与…有交易to have an account with (R_#lRaQ  

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作成会计帐||有往来帐项to make out an account with o2 =UUD&  
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清算||清理债务to make up an account O2|[g8(_F  
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清洁帐目||与…停止交易to close ones account with 2%YtMkC5  
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结帐to close an account MT ZbRi6z  
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清理未付款to ask an account||to demand an account 74VN3m  
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结清差额to balance the account with F NpMu3Q  
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清算to settle an account||to liquidate an account||to square an account +.N3kH  
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审查帐目||监查帐目to audit an account dmHpF\P5f  
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检查帐目to examine an account [KA&KI^hF  
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转入A的帐户to charge the amount to As account $x,?+
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以计帐方式付款to pay on account B4
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代理某人||为某人on ones account||on account of one ncg5%(2  
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为自己计算||独立帐目on ones own account JcsJfTI  
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由某人收益并负风险on ones account and risk||for ones account and risk %c%0pGn8-  
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由某人负担for ones account||for account of one jEj#
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按某人指示||列入某人帐户by order and for account of one 6e,|HV  
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列入5月份帐目for May account l2uh"!
 
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编入某中帐项下to pass to the account of||to place to the account of DA)+)PhY7K  
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寄出清算书to send in an account||to send in render an account T"1H%65`V  
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支票薄cheque book j.Ro(0%  
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支票陈票人cheque drawer Az4+([  
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持票人cheque holder VU+
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不记名支票cheque to bearer||bearer cheque x)eYqH~i  
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记名支票||认人支票cheque to order ylm*a74-X  
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到期支票antedated cheque yl
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未到期支票postdated cheque z-<091,  
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保付支票certified cheque C^ngdba\  
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未获兑现支票，退票returned cheque `"CIy_m  
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横线支票crossed cheque r0ml|PX  
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普通横线general crossing ^(<Ecdz(  
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特别横线special crossing }SL&Y`Y]  
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空白支票blank cheque }Rujh4*  
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失效支票，过期支票stale cheque X}T/6zk  
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普通支票open cheque B|%(0j8  
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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#bqvz^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y$,K^f  
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支票换现金||兑现to cash a cheque Ul"9zTH  
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清理票款to clear a cheque HEqTlnxUu  
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保证兑现to certify a cheque tK@|sZ>3\  
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填写支票数额to fill up a cheque UoDS)(i  
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支票上划线to cross a cheque NC]]`O2r@  
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开发支票to make out a cheque L7kNQ/  
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签发支票，开立支票to draw a cheque||to issue a cheque k2bjBAT  
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透支支票to overdraw a cheque @;\2 PD  
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背书支票to endorse a cheque L{pz)')I  
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请付票款||清付票款to pay a cheque||to honour a cheque }I}/e v  
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支票退票to dishonour a cheque H1bHQB  
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拒付支票to refuse a cheque [zC1LTXe  
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拒付支票to stop payment of a cheque wDQ@$T^vh  
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提示要求付款to present for payment UWW^g@d4  
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见票即付持票人payable to bearer 8=K%7:b  
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支付指定人payable to order vU,V[1^a  
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已过期||无效out of date||stale PFKl6_(  
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请给出票人R/D||refer to drawer P,Z K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =:M/hM)#  
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文字与数字不一致words and figures differ {xD\w^  
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支票 !.G knDT  
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时间已过account closed } =
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更改处应加盖印章alterations require initials Ia[4P8Z  
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时间已过effects not cleared %{|67h  
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停止付款payment stopped N79?s)l:K  
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支票毁损cheque mutilated HEk{!Y  
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汇款||寄钱to remit||to send money Rb_%vOM  
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寄票供取款||支票支付to send a cheque for payment ?{;7\1[4  
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寄款人a remitter qoP/`Y6  
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收款人a remittee r h c&#JS  
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国外汇票foreign Bill H va/C{Y  
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国内汇票inland Bill aM4-quaG]  
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跟单汇票documentary bill oh7tE$"c  
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空头汇票accommodation bill Db*&'32W  
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原始汇票original bill 1pz-jo,2'  
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改写||换新票据renewed bill 3$9V4v@2  
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即期汇票sight bill||bill on demand 8<{i=V*x4  
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…days after date||…days after date…日后付款 c=D~hzN  
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…months after date||…months after date…月后付款 VV/aec8  
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见票后…日付款…days after sight||…days sight }S;A%gYm  
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见票后…月付款…months after sight||…months sight AzVv-!Y  
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同组票据set of bills C%|m[,Gx  
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单张汇票sola of exchange||sole of exchange 2$'bOo
 
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远期汇票usance bill||bill at usance Yq
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长期汇票long bill j^/=.cD|  
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短期汇票short bill m;0ZV%c*j  
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逾期汇票overdue bill P26"z))~d  
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宽限日期days of grace av_ +M;G  
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电汇telegraphic transfer （T.T） fYW9Zbov-  
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邮汇postal order||postal note （Am.）||post office order||money order 13 %:3W(  
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本票promissory note （P/N） N( f0,  
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押汇负责书||押汇保证书letter of hypothecation 2
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副保||抵押品||付属担保物collateral security P#V}l'j(<a  
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担保书trust receipt||letter of indemnity $/$Hi U`.  
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承兑||认付acceptance fWb+08}C  
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单张承兑general acceptance 0g~Cd p  
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有条件承兑qualified acceptance CNhLp#  
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附条件认付conditional acceptance "{trK?-8%  
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部分认付partial acceptance   :G]t=vr1