[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。   -X-sykDm  
会计报表statement of account Q1(4l?X@  
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往来帐目account current ~DS.b-E  
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现在往来帐||存款额current accout M3eFG@,  
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销货帐account sales <&tdyAT?&  
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共同计算帐项joint account 3;AJp_;  
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未决帐项outstanding account BW ux!  
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贷方帐项credit account||creditor account "d2JNFIHb  
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借方帐项debit account||debtor account VF KFO9  
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应付帐||应付未付帐account payable a'O-0]g,  
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应收帐||应收未收帐account receivable .UvDew /Y  
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新交易||新帐new account h)s&Nqg1B  
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未决帐||老帐old account %
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现金帐cash account V{X/yN.u  
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流水帐running account gUYTVp Vf  
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暂记帐||未定帐suspense account ""IPaNHQ  
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过期帐||延滞帐overdue account||pastdue account E:[!)UG|y  
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杂项帐户sundry account |nU%H=Rs/  
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详细帐单||明细表detail account !j3Xzn9  
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呆帐bad account -s^cy+jd  
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会计项目title of account bNHsjx
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会计薄||帐薄account-book Q+'fTmT[,  
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营业报告书||损益计算表account of budiness||business report SCjVzvG$yg  
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借贷细帐||交验帐account rendered YVk +zt~S  
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明细帐account stated Ds@K%f(.?w  
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与…银行开立一户头to open an account with V'9OGn2v  
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与…银行建立交易to keep account with gL1r"&^L  
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继续记帐to keep account ,S?:lQuK5  
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与…有交易to have an account with `g{eWY1l  
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作成会计帐||有往来帐项to make out an account with -CPLgT  
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清算||清理债务to make up an account o Y<vKs^  
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清洁帐目||与…停止交易to close ones account with fJi?~[5<  
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结帐to close an account r?`7i'  
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清理未付款to ask an account||to demand an account H$&P=\8n  
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结清差额to balance the account with Z3iX^  
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清算to settle an account||to liquidate an account||to square an account >*} m.'u  
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审查帐目||监查帐目to audit an account %5<t3H"  
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检查帐目to examine an account "C+Fl /v  
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转入A的帐户to charge the amount to As account @'S !G"\  
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以计帐方式付款to pay on account Zg!E}B:z  
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代理某人||为某人on ones account||on account of one /] ce?PPC  
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为自己计算||独立帐目on ones own account a<FzHCw  
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由某人收益并负风险on ones account and risk||for ones account and risk |x 2>F   
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由某人负担for ones account||for account of one uh%%MhTjv  
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按某人指示||列入某人帐户by order and for account of one g4P059  
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列入5月份帐目for May account qiiX49}{  
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编入某中帐项下to pass to the account of||to place to the account of Z&@X4X"q  
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寄出清算书to send in an account||to send in render an account /OK.n3Tt  
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支票薄cheque book 1[C,*\X8v  
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支票陈票人cheque drawer %+ig7a:  
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持票人cheque holder pMYEL  
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不记名支票cheque to bearer||bearer cheque Xz4!#,z /  
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记名支票||认人支票cheque to order K_bF)6"  
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到期支票antedated cheque F:x" RbbF  
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未到期支票postdated cheque mS6 #\'Qa  
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保付支票certified cheque [!,&A{.!  
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未获兑现支票，退票returned cheque 2aX|E4F  
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横线支票crossed cheque WW\u}z.QJ  
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普通横线general crossing ;"-(QE?Mv  
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特别横线special crossing $[T^S  
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空白支票blank cheque
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失效支票，过期支票stale cheque juG?kL.  
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普通支票open cheque .T 6NMIp*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i'OFun+-,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /2l&D~d"  
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支票换现金||兑现to cash a cheque  a?S5 =  
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清理票款to clear a cheque w=:o//~6j  
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保证兑现to certify a cheque |eykb?j`  
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填写支票数额to fill up a cheque Q
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支票上划线to cross a cheque T<yAfnTb`  
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开发支票to make out a cheque $` j% z@[g  
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签发支票，开立支票to draw a cheque||to issue a cheque !C\$=\$  
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透支支票to overdraw a cheque $B%wK`J  
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背书支票to endorse a cheque /]j^a:#"6t  
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请付票款||清付票款to pay a cheque||to honour a cheque ,w`g+ 9v  
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支票退票to dishonour a cheque &~mJ ).*  
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拒付支票to refuse a cheque Hlhd6be  
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拒付支票to stop payment of a cheque :HW| m
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提示要求付款to present for payment !3F3E8%  
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见票即付持票人payable to bearer IG+g7kDCY  
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支付指定人payable to order kEgpF{"%n  
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已过期||无效out of date||stale TAxu]C$P  
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请给出票人R/D||refer to drawer LZ34x: ,C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?g\emhG  
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文字与数字不一致words and figures differ C.BlB  
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支票 Zg$S% 1(Q  
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时间已过account closed :8K}e]!c1  
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更改处应加盖印章alterations require initials N4#D&5I",  
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时间已过effects not cleared TjDtNE  
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停止付款payment stopped []v$QR&u#v  
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支票毁损cheque mutilated 3.@LAF  
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汇款||寄钱to remit||to send money w3ATsIw  
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寄票供取款||支票支付to send a cheque for payment {G0=A~  
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寄款人a remitter .uVd'  
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收款人a remittee .@V
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国外汇票foreign Bill *dBeb  
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国内汇票inland Bill C%o|}iv"  
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跟单汇票documentary bill ]Z!Y*v  
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空头汇票accommodation bill C]ss'  
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原始汇票original bill Tv``\<  
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改写||换新票据renewed bill t<!m4Yd|#  
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即期汇票sight bill||bill on demand Z<vz%7w  
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…days after date||…days after date…日后付款 #/G!nN #  
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…months after date||…months after date…月后付款 `cGks  
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见票后…日付款…days after sight||…days sight b^W&-Hh  
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见票后…月付款…months after sight||…months sight }i+C)VUX   
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同组票据set of bills \]
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单张汇票sola of exchange||sole of exchange iA[T'+.Y  
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远期汇票usance bill||bill at usance :DH@zR  
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长期汇票long bill d!I%AlV  
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短期汇票short bill (u?s@/e:`/  

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逾期汇票overdue bill $ DN.  
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宽限日期days of grace IR/S`HD_  
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电汇telegraphic transfer （T.T） H [+'>Id:  
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邮汇postal order||postal note （Am.）||post office order||money order n^'d8Y(  
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本票promissory note （P/N） W@}@5,}f>  
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押汇负责书||押汇保证书letter of hypothecation -t
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副保||抵押品||付属担保物collateral security |(~IfSE2  
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担保书trust receipt||letter of indemnity |TJ gH<I  
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承兑||认付acceptance z{.&sr>+v  
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单张承兑general acceptance 8Ogg(uS70'  
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有条件承兑qualified acceptance i(rYc  
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附条件认付conditional acceptance )~)T[S  
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部分认付partial acceptance   ILG&l<!E