[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。   @s[Vtw%f  
会计报表statement of account J/ !Mt  
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往来帐目account current 1>w Q&{  
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现在往来帐||存款额current accout >^\}"dEvr  
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销货帐account sales KTzkJx  
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共同计算帐项joint account xdqiogue  
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未决帐项outstanding account QL{{GQ_dn  
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贷方帐项credit account||creditor account afJ`1l  
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借方帐项debit account||debtor account fQ@k$W\  
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应付帐||应付未付帐account payable kq m$a  
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应收帐||应收未收帐account receivable !VF.=\iH/  
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新交易||新帐new account U<|h4'(@L  
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未决帐||老帐old account E(l'\q'.  
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现金帐cash account ,2I8,MOg  
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流水帐running account .%iJin"  
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暂记帐||未定帐suspense account 6jGPmOM/  
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过期帐||延滞帐overdue account||pastdue account r-ldqj  
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杂项帐户sundry account x9c/;Q&m  
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详细帐单||明细表detail account 3e<FlH{  
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呆帐bad account Zv`j+b  
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会计项目title of account k]vrqjn Q  
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会计薄||帐薄account-book '}`|
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营业报告书||损益计算表account of budiness||business report 6Q&*V7EO  
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借贷细帐||交验帐account rendered W.xlS
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明细帐account stated sGf\!w  
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与…银行开立一户头to open an account with "%c\i-&t  
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与…银行建立交易to keep account with 9I a4PPEH1  
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继续记帐to keep account C-
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与…有交易to have an account with nt,tM/  
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作成会计帐||有往来帐项to make out an account with \#(cI  
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清算||清理债务to make up an account Wgl7)Xk.)  
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清洁帐目||与…停止交易to close ones account with 5!ll #/ {`  
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结帐to close an account :X>%6Xj?RV  
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清理未付款to ask an account||to demand an account u>Z0u
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结清差额to balance the account with \(t.|  
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清算to settle an account||to liquidate an account||to square an account @O}%sjC1  
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审查帐目||监查帐目to audit an account BN&^$1F((  
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检查帐目to examine an account 75~>[JM  
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转入A的帐户to charge the amount to As account +0mU)4n/  
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以计帐方式付款to pay on account n7`R+4/s  
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代理某人||为某人on ones account||on account of one 3z9}cOFq]z  
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为自己计算||独立帐目on ones own account z{U2K'  
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由某人收益并负风险on ones account and risk||for ones account and risk k3::5&  
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由某人负担for ones account||for account of one _|`
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按某人指示||列入某人帐户by order and for account of one G9ku(2cq  
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列入5月份帐目for May account <U(wLG'XS  
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编入某中帐项下to pass to the account of||to place to the account of 7M*&^P\}es  
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寄出清算书to send in an account||to send in render an account @&(0]kZ6  
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支票薄cheque book +~b@W{  
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支票陈票人cheque drawer ha+)ZF  
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持票人cheque holder  [@YeQ{  
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不记名支票cheque to bearer||bearer cheque w1tWyKq  
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记名支票||认人支票cheque to order Aw#@}TGT  
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到期支票antedated cheque MvV\?Lzj   
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未到期支票postdated cheque RLl*@SEi"  
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保付支票certified cheque [_kis  
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未获兑现支票，退票returned cheque 2 z*EamF  
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横线支票crossed cheque P_e9>t@  
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普通横线general crossing lqaOLZH  
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特别横线special crossing r@WfZZ  
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空白支票blank cheque PCqE9B)l  
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失效支票，过期支票stale cheque #{f%b,.yxt  
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普通支票open cheque k[ZkVwx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @1c[<3xJT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,SV34+(
 
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支票换现金||兑现to cash a cheque V'M#."Of/  
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清理票款to clear a cheque l$:?82{  
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保证兑现to certify a cheque A6S|pO1)3  
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填写支票数额to fill up a cheque JIOeDuw+  
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支票上划线to cross a cheque hd%O\D?  
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开发支票to make out a cheque 5sZqX.XVF  
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签发支票，开立支票to draw a cheque||to issue a cheque /r?EY &9G  
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透支支票to overdraw a cheque kP[LS1}*  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque neBc
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支票退票to dishonour a cheque !V27ln KP+  
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拒付支票to refuse a cheque l|L ]==M  
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拒付支票to stop payment of a cheque vT;~\,M  
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提示要求付款to present for payment 1qE*M7_:E>  
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见票即付持票人payable to bearer Jl
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支付指定人payable to order qt=nN-AC(  
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已过期||无效out of date||stale .q5WK#^  
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请给出票人R/D||refer to drawer K Oit7+Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d_)VeuE2  
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文字与数字不一致words and figures differ 8Uoqj=5F  
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支票 NflRNu:-  
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时间已过account closed Dz<vIMLF{  
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更改处应加盖印章alterations require initials E=RX^ 3+}  
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时间已过effects not cleared #8i9@w  
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停止付款payment stopped @0fiui_  
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支票毁损cheque mutilated f6JC>Np  
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汇款||寄钱to remit||to send money U%l<48@8  
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寄票供取款||支票支付to send a cheque for payment D |9ItxYu  
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寄款人a remitter
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收款人a remittee |\J! x|xy  
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国外汇票foreign Bill 1LonYAHF  
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国内汇票inland Bill Z GC*BP/  
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跟单汇票documentary bill &ngG_y8}&  
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空头汇票accommodation bill OE5JA8/H  
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原始汇票original bill +w9X$<?_  
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改写||换新票据renewed bill w6@8cNXK  
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即期汇票sight bill||bill on demand K4j2xSGeo  
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…days after date||…days after date…日后付款 2qe]1B;  
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…months after date||…months after date…月后付款 pPn
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见票后…日付款…days after sight||…days sight i[rXs/]  
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见票后…月付款…months after sight||…months sight 4I7;/ZgALQ  
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同组票据set of bills s7G!4en  
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单张汇票sola of exchange||sole of exchange \*.u(8~2o  
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远期汇票usance bill||bill at usance !K5D:x  
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长期汇票long bill U5pg<xI  
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短期汇票short bill RY9h^q*  


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逾期汇票overdue bill [7*$Sd  
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宽限日期days of grace xXn2M*g  
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电汇telegraphic transfer （T.T） ?84B0K2Ns  
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邮汇postal order||postal note （Am.）||post office order||money order wrmbOT  
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本票promissory note （P/N） ];VJ54  
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押汇负责书||押汇保证书letter of hypothecation 6Lhfb\2?  
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副保||抵押品||付属担保物collateral security r"aJ&~8::W  
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担保书trust receipt||letter of indemnity ZuIw4u(9  
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承兑||认付acceptance G"&yE.E5  
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单张承兑general acceptance J0
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有条件承兑qualified acceptance h..D1(M  
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附条件认付conditional acceptance >nA6w$  
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部分认付partial acceptance   *'&mcEpg