[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。   2/Ye<.#  
会计报表statement of account {hm-0Q  
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往来帐目account current 8#4Gs Q"  
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现在往来帐||存款额current accout [4@@b"H  
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销货帐account sales uC6e2py<[  
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共同计算帐项joint account Q8]S6,pt  
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未决帐项outstanding account =/4}!B/  
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贷方帐项credit account||creditor account W9bpKmc  
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借方帐项debit account||debtor account C\|HN=2eh  
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应付帐||应付未付帐account payable M?kXzb\O  
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应收帐||应收未收帐account receivable k\ZU%"^J  
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新交易||新帐new account fv
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未决帐||老帐old account t3!~=U  
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现金帐cash account ESe$6)P  
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流水帐running account ? Uhjyi  
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暂记帐||未定帐suspense account :r&4/sN} <  
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过期帐||延滞帐overdue account||pastdue account " b`3
 
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杂项帐户sundry account 
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详细帐单||明细表detail account ;Udx|1o  
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呆帐bad account ''.\DC~K  
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会计项目title of account 3[%n@i4H|  
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会计薄||帐薄account-book PxJvE*6^H  
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营业报告书||损益计算表account of budiness||business report U2(mWQ[mO  
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借贷细帐||交验帐account rendered w.Go]dpK  
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明细帐account stated TZ PUVOtL_  
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与…银行开立一户头to open an account with ;oRgg'k<  
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与…银行建立交易to keep account with /ASpAl[J  
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继续记帐to keep account f7 zGz  
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与…有交易to have an account with Qr[".>+  
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作成会计帐||有往来帐项to make out an account with n*N`].r#{=  
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清算||清理债务to make up an account 6$p6dmV|  
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清洁帐目||与…停止交易to close ones account with o>\epQt~/p  
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结帐to close an account =2, iNn  
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清理未付款to ask an account||to demand an account P64<O5l/  
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结清差额to balance the account with )dI `yf  
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清算to settle an account||to liquidate an account||to square an account !a9/8U_>XF  
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审查帐目||监查帐目to audit an account b`DPf@p^kc  
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检查帐目to examine an account Xh"8uJD  
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转入A的帐户to charge the amount to As account bJ9K!6s??`  
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以计帐方式付款to pay on account qX!P:M  
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代理某人||为某人on ones account||on account of one Py-}tFr  
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为自己计算||独立帐目on ones own account MbjMO"}  
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由某人收益并负风险on ones account and risk||for ones account and risk uY Y{M`  
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由某人负担for ones account||for account of one /|2 hW`G  
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按某人指示||列入某人帐户by order and for account of one rP7f~"L  
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列入5月份帐目for May account uO;_T/^u  
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编入某中帐项下to pass to the account of||to place to the account of 7Q3a0`
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寄出清算书to send in an account||to send in render an account ;UG]ckV-  
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支票薄cheque book Foc) u~  
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支票陈票人cheque drawer }hd:avze  
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持票人cheque holder *Af:^>mh  
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不记名支票cheque to bearer||bearer cheque 8Qt'Y9|  
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记名支票||认人支票cheque to order 5??\[C^"}  
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到期支票antedated cheque 2po>%Cp  
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未到期支票postdated cheque 0+P<
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保付支票certified cheque  DlWnz-  
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未获兑现支票，退票returned cheque v9qgfdBS5  
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横线支票crossed cheque ]_WB^  
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普通横线general crossing ,c;u]  
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特别横线special crossing 9$u'2TV  
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空白支票blank cheque 5D32d1A  
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失效支票，过期支票stale cheque Xo{|m[,  
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普通支票open cheque &GC`4!H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d3$&I==;:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e*7nq~ B5  
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支票换现金||兑现to cash a cheque UKBVC AK  
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清理票款to clear a cheque 5w\>Whbd  
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保证兑现to certify a cheque dc.oK4G}  
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填写支票数额to fill up a cheque FY^[?lj  
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支票上划线to cross a cheque f__r" N  
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开发支票to make out a cheque Rn(vG-xQ  
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签发支票，开立支票to draw a cheque||to issue a cheque HAHv^  
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透支支票to overdraw a cheque nhfHY-l}7  
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背书支票to endorse a cheque `CW I%V  
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请付票款||清付票款to pay a cheque||to honour a cheque r[ UZHX5+S  
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支票退票to dishonour a cheque 5J d7<AO_  
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拒付支票to refuse a cheque Y:GSjq  
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拒付支票to stop payment of a cheque 1:7 uS.  
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提示要求付款to present for payment =J2\"6BnzA  
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见票即付持票人payable to bearer %^e
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支付指定人payable to order ' }G !D  
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已过期||无效out of date||stale av-l_iE  
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请给出票人R/D||refer to drawer /%El0X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7+I%0U}m  
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文字与数字不一致words and figures differ 3=6`'PKRQ  
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支票 64qm  
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时间已过account closed ^%)H;  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared 0_Gi1)  
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停止付款payment stopped z^+`S:  
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支票毁损cheque mutilated it=4cHT  
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汇款||寄钱to remit||to send money GCN(  
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寄票供取款||支票支付to send a cheque for payment kF:4[d  
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寄款人a remitter /O"IA4O  
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收款人a remittee GA19=gow  
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国外汇票foreign Bill |meo  
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国内汇票inland Bill "Aw| 7XII  
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跟单汇票documentary bill $gi{)'z  
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空头汇票accommodation bill DAs&4Y`  
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原始汇票original bill pWo`iM& F  
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改写||换新票据renewed bill yVe<[!hJ  
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即期汇票sight bill||bill on demand "hRw_<  
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…days after date||…days after date…日后付款 Hu$]V*rAG  
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…months after date||…months after date…月后付款 !:Lb^C;/  
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见票后…日付款…days after sight||…days sight o[AQ S`  
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见票后…月付款…months after sight||…months sight wyO@oi Vn  
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同组票据set of bills <wwcPe}  
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单张汇票sola of exchange||sole of exchange q_Td!?2?  
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远期汇票usance bill||bill at usance Mf0g)X}1  
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长期汇票long bill pfW0)V1t  
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短期汇票short bill TRG(W^<F  
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逾期汇票overdue bill }fw;{&s{z  
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宽限日期days of grace -X(%K6{  
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电汇telegraphic transfer （T.T） IWN:GFH(  
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邮汇postal order||postal note （Am.）||post office order||money order xKKL4ws  
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本票promissory note （P/N） >jAr9Blz]  
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押汇负责书||押汇保证书letter of hypothecation  SV.\B  
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副保||抵押品||付属担保物collateral security l5S(xQ  
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担保书trust receipt||letter of indemnity QOIi/flK  
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承兑||认付acceptance xbrxh-gV  
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单张承兑general acceptance OxX{[|!`  
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有条件承兑qualified acceptance Rk^Fasg"  
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附条件认付conditional acceptance OlhfBu)~  
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部分认付partial acceptance   zfL$z,zgf