[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。   .NC!7+1m  
会计报表statement of account oSKXt}sh  
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往来帐目account current a5"D@E  
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现在往来帐||存款额current accout ?zMHP#i  
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销货帐account sales wWP}C D  
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共同计算帐项joint account Ta0|+IYk<  
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未决帐项outstanding account r,3DTBe  
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贷方帐项credit account||creditor account {]!mrAjD  
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借方帐项debit account||debtor account XEp{VC@=  
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应付帐||应付未付帐account payable nnEgx;Nl0  
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应收帐||应收未收帐account receivable _/$Bpr{R  
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新交易||新帐new account <c-=3}=U\  
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未决帐||老帐old account #U4F0BdA  
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现金帐cash account orpriO|qD  
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流水帐running account 
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暂记帐||未定帐suspense account #aJ(m&  
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过期帐||延滞帐overdue account||pastdue account ~9]hV7y5C  
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杂项帐户sundry account `Bp.RXsd*  
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详细帐单||明细表detail account ~O0 $Suv  
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呆帐bad account g"DG]/ev  
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会计项目title of account -t'jNR'  
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会计薄||帐薄account-book F=e8IUr  
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营业报告书||损益计算表account of budiness||business report ox~o J|@  
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借贷细帐||交验帐account rendered x(6SG+Kr  
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明细帐account stated ]Idk:et  
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与…银行开立一户头to open an account with *20 jz<  
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与…银行建立交易to keep account with v\gLWq'  
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继续记帐to keep account KE5kOU;  
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与…有交易to have an account with DrUO-  
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作成会计帐||有往来帐项to make out an account with ?r "{}%  
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清算||清理债务to make up an account "Y =;.:qe  
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清洁帐目||与…停止交易to close ones account with 3=P]x;[ba  
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结帐to close an account bQg:zww  
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清理未付款to ask an account||to demand an account <sGVR5NR  
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结清差额to balance the account with FF`T\&u  
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清算to settle an account||to liquidate an account||to square an account ~tS Z%q  
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审查帐目||监查帐目to audit an account YNyk1cE  
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检查帐目to examine an account O-0x8O^B  
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转入A的帐户to charge the amount to As account Drgv`z  
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以计帐方式付款to pay on account YlJ@
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代理某人||为某人on ones account||on account of one d=$Mim  
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为自己计算||独立帐目on ones own account 6m/r+?'  
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由某人收益并负风险on ones account and risk||for ones account and risk hlvK5Z  
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由某人负担for ones account||for account of one c)6m$5]  
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按某人指示||列入某人帐户by order and for account of one /Y:sLGQLD  
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列入5月份帐目for May account l?v86k  
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编入某中帐项下to pass to the account of||to place to the account of ^lnK$i  
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寄出清算书to send in an account||to send in render an account \}yc`7T:L0  
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支票薄cheque book y>8sZuH0  
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支票陈票人cheque drawer ch*8 B(:  
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持票人cheque holder Fk&c=V;SU  
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不记名支票cheque to bearer||bearer cheque ]? c B:}  
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记名支票||认人支票cheque to order %"i(K@  
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到期支票antedated cheque ~p6 V,Q  
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未到期支票postdated cheque 7uqzm  
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保付支票certified cheque f#>,1,S  
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未获兑现支票，退票returned cheque dZl5Ic  
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横线支票crossed cheque '`[&}R  
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普通横线general crossing b<[Or^X ]  
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特别横线special crossing 4&lv6`G `  
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空白支票blank cheque 4HXo>0  
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失效支票，过期支票stale cheque {GT*ZU*  
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普通支票open cheque yf.~XUk^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount se2!N:|R!G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :as$4|  
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支票换现金||兑现to cash a cheque ,Ks8*;#r  
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清理票款to clear a cheque ,.8KN<A2]'  
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保证兑现to certify a cheque Y;M|D'y+  
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填写支票数额to fill up a cheque h 0Q5-EA  
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支票上划线to cross a cheque <oV(7  
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开发支票to make out a cheque (NU NHxi5B  
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签发支票，开立支票to draw a cheque||to issue a cheque $szqy?i0?  
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透支支票to overdraw a cheque sY Q
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背书支票to endorse a cheque dn
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请付票款||清付票款to pay a cheque||to honour a cheque }2.`N%[  
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支票退票to dishonour a cheque K7:)nv E  
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拒付支票to refuse a cheque ;:g@zAV  
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拒付支票to stop payment of a cheque J @1!Oq>  
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提示要求付款to present for payment kfY}S  
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见票即付持票人payable to bearer q ^N7I@Y  
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支付指定人payable to order @9RM9zK.q  
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已过期||无效out of date||stale Z
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请给出票人R/D||refer to drawer F/kWHVHU[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fxHH;hRfv  
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文字与数字不一致words and figures differ SRDp*  
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支票
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时间已过account closed H40p86@M  
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更改处应加盖印章alterations require initials ;'@9[N9  
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时间已过effects not cleared x g  
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停止付款payment stopped }|NCboM^_  
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支票毁损cheque mutilated h3 }OX{k  
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汇款||寄钱to remit||to send money Eo]xNn/g  
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寄票供取款||支票支付to send a cheque for payment y766; X:J  
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寄款人a remitter yYA$I'Bm\  
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收款人a remittee }Oq5tC@$G  
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国外汇票foreign Bill M!D3}JRm  
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国内汇票inland Bill 'e'cb>GnA  
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跟单汇票documentary bill JOeeU8C  
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空头汇票accommodation bill _g"<UV*H  
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原始汇票original bill Yufc{M00  
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改写||换新票据renewed bill aHK}sr,U  
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即期汇票sight bill||bill on demand v_GUNRs  
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…days after date||…days after date…日后付款 bq0zxg%  
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…months after date||…months after date…月后付款 YNsJZnGr8#  
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见票后…日付款…days after sight||…days sight WX3-\Y5E  
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见票后…月付款…months after sight||…months sight {kR#p %E]  
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同组票据set of bills n,WqyNt*  
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单张汇票sola of exchange||sole of exchange _ E.>`Q  
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远期汇票usance bill||bill at usance .U]-j\  
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长期汇票long bill >tW#/\x{  
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短期汇票short bill h M@>q&q_  
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逾期汇票overdue bill QhJiB%M
 
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宽限日期days of grace [ v*ju!  
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电汇telegraphic transfer （T.T） $-sHWYZ  
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邮汇postal order||postal note （Am.）||post office order||money order 97!;.f-  
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本票promissory note （P/N） @~a%/GQ#n*  
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押汇负责书||押汇保证书letter of hypothecation {R`[kt  
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副保||抵押品||付属担保物collateral security l,5+@i`5i  
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担保书trust receipt||letter of indemnity }k.Z~1y  
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承兑||认付acceptance "3Y0`&:D  
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单张承兑general acceptance "fOV^B  
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有条件承兑qualified acceptance  rjnrju+  
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附条件认付conditional acceptance ;Q`lNFa  
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部分认付partial acceptance   / Lr.e
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