[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。   {Wu$YWE*sx  
会计报表statement of account Y<ql49-X  
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往来帐目account current ;K&o-y  
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现在往来帐||存款额current accout pDCeQ6?  
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销货帐account sales gH7|=W  
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共同计算帐项joint account V0XvJ  
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未决帐项outstanding account X;c'[q  
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贷方帐项credit account||creditor account [ )dXIIM  
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借方帐项debit account||debtor account YCM]VDx4u1  
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应付帐||应付未付帐account payable doy`C)xI  
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应收帐||应收未收帐account receivable ^R Fp8w(  
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新交易||新帐new account Ix=}
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未决帐||老帐old account [^e%@TV>d  
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现金帐cash account &NoS=(s,  
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流水帐running account 3ojlB|Z  
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暂记帐||未定帐suspense account N@1+O,o  
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过期帐||延滞帐overdue account||pastdue account h=kh@},  
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杂项帐户sundry account D.Q=]jOs  
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详细帐单||明细表detail account U`d5vEhT  
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呆帐bad account RyK\uv  
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会计项目title of account 3`.7
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会计薄||帐薄account-book [[F
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营业报告书||损益计算表account of budiness||business report M&Uj^K1  
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借贷细帐||交验帐account rendered yo )%J  
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明细帐account stated SNE#0L'}  
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与…银行开立一户头to open an account with Z->p1xkX  
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与…银行建立交易to keep account with h{p=WWK  
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继续记帐to keep account q**G(}K  
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与…有交易to have an account with :!b'Vk  
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作成会计帐||有往来帐项to make out an account with Yf~{I -|`q  
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清算||清理债务to make up an account B0WJ/)rK<  
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清洁帐目||与…停止交易to close ones account with o b|BXF  
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结帐to close an account _}VloiY  
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清理未付款to ask an account||to demand an account >P $;79<  
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结清差额to balance the account with [.*;6y3  
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清算to settle an account||to liquidate an account||to square an account pzgSg[|  
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审查帐目||监查帐目to audit an account GSQ/NYK  
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检查帐目to examine an account j$Je6zq0x  
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转入A的帐户to charge the amount to As account IMl!,(6;  

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以计帐方式付款to pay on account ]UG*r%9  
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代理某人||为某人on ones account||on account of one :4T("a5aM  
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为自己计算||独立帐目on ones own account %F*|;o7
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由某人收益并负风险on ones account and risk||for ones account and risk T!}[yW  
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由某人负担for ones account||for account of one 5+jf/}tA  
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按某人指示||列入某人帐户by order and for account of one d@3
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列入5月份帐目for May account <x), ,a=X  
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编入某中帐项下to pass to the account of||to place to the account of ^v @4|E$  
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寄出清算书to send in an account||to send in render an account >u(>aV|A  
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支票薄cheque book 90Hjx>[  
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支票陈票人cheque drawer ='E$-_  
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持票人cheque holder V=:_d,  
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不记名支票cheque to bearer||bearer cheque rB%$;<`/  
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记名支票||认人支票cheque to order ?oiKVL"7  
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到期支票antedated cheque GW2')}g  
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未到期支票postdated cheque 
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保付支票certified cheque %E27.$E_  
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未获兑现支票，退票returned cheque 7XyOB+aQO  
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横线支票crossed cheque UlQQP^Na  
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普通横线general crossing X^@[G8
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特别横线special crossing {sC=J hs-  
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空白支票blank cheque p#_[  
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失效支票，过期支票stale cheque i|\{\d  
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普通支票open cheque Ds5NAp:x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cINHH !v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c #q"\"  
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支票换现金||兑现to cash a cheque c)1=U_61  
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清理票款to clear a cheque o?!uX|Fy  
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保证兑现to certify a cheque hmGdjw t$  
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填写支票数额to fill up a cheque m,NMTyJoz  
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支票上划线to cross a cheque 2xmT#m  
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开发支票to make out a cheque )Z:m)k>r;  
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签发支票，开立支票to draw a cheque||to issue a cheque z^~U]S 3  
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透支支票to overdraw a cheque R`C.ha  
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背书支票to endorse a cheque @}G|R\2P  
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请付票款||清付票款to pay a cheque||to honour a cheque <`mOU}0)  
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支票退票to dishonour a cheque X)NWX9^;'  
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拒付支票to refuse a cheque ct.Bg)E  
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拒付支票to stop payment of a cheque Wbs^(iUU}  
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提示要求付款to present for payment Ebbe=4  
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见票即付持票人payable to bearer x/[8Wi,yB  
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支付指定人payable to order F94V5_[  
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已过期||无效out of date||stale s/\XH&KR3V  
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请给出票人R/D||refer to drawer 7ia"
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2kC^7ZAwu  
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文字与数字不一致words and figures differ IZ|c<#r6  
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支票 [6o
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时间已过account closed EmYO5Whi  
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时间已过effects not cleared Cq TH!'N  
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停止付款payment stopped X9p+a,  
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支票毁损cheque mutilated C+}CU}  
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汇款||寄钱to remit||to send money 6(!,H<bON  
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寄票供取款||支票支付to send a cheque for payment *'kC8ZR5  
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寄款人a remitter O8!!UA8V  
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收款人a remittee $IZ*|>(  
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国外汇票foreign Bill }])GQ@  
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国内汇票inland Bill 0Og/47dO.2  
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跟单汇票documentary bill 0j-F6a*p'1  
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空头汇票accommodation bill q[T_*X3o  
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原始汇票original bill _dH[STT  
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改写||换新票据renewed bill hfP(N_""S  
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即期汇票sight bill||bill on demand 0|f_C3  
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…days after date||…days after date…日后付款 x&6i@Jl  
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…months after date||…months after date…月后付款 *axz
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见票后…日付款…days after sight||…days sight [jG uO%  
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见票后…月付款…months after sight||…months sight ;_;H(%uY  
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同组票据set of bills <jg wdbT"6  
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单张汇票sola of exchange||sole of exchange jDkc~Wwa  
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远期汇票usance bill||bill at usance }9fV[zO  
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长期汇票long bill '@1Q x~*]e  
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短期汇票short bill bB[*\  
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逾期汇票overdue bill :/?R9JVI  
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宽限日期days of grace -V)5Tr=  
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电汇telegraphic transfer （T.T） ^IegR>  
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邮汇postal order||postal note （Am.）||post office order||money order FWx*&y~$  
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本票promissory note （P/N） 7|?@\ZE  
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押汇负责书||押汇保证书letter of hypothecation ? Gu_UW  
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副保||抵押品||付属担保物collateral security }u$aPS<$!  
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担保书trust receipt||letter of indemnity /bj`%Q.n  
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承兑||认付acceptance Ud? d.  
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单张承兑general acceptance 0a-:x4  
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有条件承兑qualified acceptance n\NDi22  
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附条件认付conditional acceptance @ dU3d\!}  
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部分认付partial acceptance   m9i
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