[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。   'C[gcp  
会计报表statement of account Y`M.hYBXk  
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往来帐目account current BFMM6-Ve  
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现在往来帐||存款额current accout J)R2O4OEd  
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销货帐account sales 9)=as/o  
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共同计算帐项joint account ] $%{nj<  
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未决帐项outstanding account '- Z4GcL  
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贷方帐项credit account||creditor account "r[Ea|  
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借方帐项debit account||debtor account h<6r+*T' p  
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应付帐||应付未付帐account payable K[ylyQ1  
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应收帐||应收未收帐account receivable Wve ^2lkoK  
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新交易||新帐new account [7$<sN<'  
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未决帐||老帐old account Muarryh}  
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现金帐cash account xE
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流水帐running account L:'Y#VI{  
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暂记帐||未定帐suspense account v}iJ:'  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account Q9rE_}Z  
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详细帐单||明细表detail account YP#OI6u  
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呆帐bad account {5*+  
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会计项目title of account c5Offnq'1  
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会计薄||帐薄account-book &9^c-;Vs  
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营业报告书||损益计算表account of budiness||business report GhQ.}@*  
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借贷细帐||交验帐account rendered ` M\L6o  
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明细帐account stated .k[Ptx>  
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与…银行开立一户头to open an account with 'zRd?Z>%  
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与…银行建立交易to keep account with #U!J2240  
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继续记帐to keep account y*_g1q$  
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与…有交易to have an account with mAXTO7  
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作成会计帐||有往来帐项to make out an account with i"U3wt|A  
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清算||清理债务to make up an account +]UPY5:F  
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清洁帐目||与…停止交易to close ones account with vChkSY([  
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结帐to close an account vO <;Gnh~  
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清理未付款to ask an account||to demand an account }|Cw]GW  
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结清差额to balance the account with '(I"54W  
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清算to settle an account||to liquidate an account||to square an account 4W$53LP8  
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审查帐目||监查帐目to audit an account _MnMT9  
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检查帐目to examine an account ; N!K/[p=  
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转入A的帐户to charge the amount to As account =yfr{5}R  
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以计帐方式付款to pay on account T?E2;j0h'#  
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代理某人||为某人on ones account||on account of one 2{#*z%|z  
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为自己计算||独立帐目on ones own account fM \T^X  
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由某人收益并负风险on ones account and risk||for ones account and risk t55CT6Se  
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由某人负担for ones account||for account of one E=HS'XKu[K  
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按某人指示||列入某人帐户by order and for account of one 80l(,0`,  
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列入5月份帐目for May account 32YE%  
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编入某中帐项下to pass to the account of||to place to the account of x8tRa0- q  
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寄出清算书to send in an account||to send in render an account XlDVJx<&J  
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支票薄cheque book SS(jjpe&,  
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支票陈票人cheque drawer %Xkynso~  
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持票人cheque holder L $l o5  
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不记名支票cheque to bearer||bearer cheque '00DUUa  
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记名支票||认人支票cheque to order P8z++h  
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到期支票antedated cheque HPtaW:J  
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未到期支票postdated cheque Vu;tU.  
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保付支票certified cheque ikyvst>O  
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未获兑现支票，退票returned cheque RrKs!2sCT  
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横线支票crossed cheque X(g<rz1J]  
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普通横线general crossing fvN2]@:  
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特别横线special crossing c1j
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空白支票blank cheque !oM1  
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失效支票，过期支票stale cheque !mq+Oz~  
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普通支票open cheque iMJjWkk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tw-gM-m;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y*|"!FK  
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支票换现金||兑现to cash a cheque UT]LF#.(  
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清理票款to clear a cheque gbQrSJs!Zh  
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保证兑现to certify a cheque Hco[p+  
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填写支票数额to fill up a cheque N\<M4 fn  
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支票上划线to cross a cheque ~Ci|G3BW  
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开发支票to make out a cheque r5tv9#4]  
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签发支票，开立支票to draw a cheque||to issue a cheque `NyvJt^<  
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透支支票to overdraw a cheque Rb|\!  
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背书支票to endorse a cheque %R-"5?eTtu  
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请付票款||清付票款to pay a cheque||to honour a cheque u ;f~  
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支票退票to dishonour a cheque 8b[^6]rM  
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拒付支票to refuse a cheque rRly0H  
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拒付支票to stop payment of a cheque qOqQt=ObU  
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提示要求付款to present for payment {ajaM'x  
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见票即付持票人payable to bearer VSL6tQp  
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支付指定人payable to order wtu WzHrF  
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已过期||无效out of date||stale >Ke4lO"  
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请给出票人R/D||refer to drawer <=W;z=$!Bb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j,Eo/f+j5  
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文字与数字不一致words and figures differ :,h47'0A  
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支票 7q&Ru|T33  
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时间已过account closed @T0F }( k  
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更改处应加盖印章alterations require initials ,B_Nz}\8  
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时间已过effects not cleared 9D#"Ey  
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停止付款payment stopped R>f$*T  
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支票毁损cheque mutilated s tvI  
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汇款||寄钱to remit||to send money o?%1^6&HE  
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寄票供取款||支票支付to send a cheque for payment rG)K? B~  
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寄款人a remitter b|F4E{{D^  
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收款人a remittee 4JV/Ci5  
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国外汇票foreign Bill J=v" HeVm  
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国内汇票inland Bill %N``EnF2  
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跟单汇票documentary bill ai|d`:;  
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空头汇票accommodation bill b7;`A~{9v  
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原始汇票original bill ~\HGV+S!g}  
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改写||换新票据renewed bill ,gYbi-E  
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即期汇票sight bill||bill on demand x$p_mWC  
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…days after date||…days after date…日后付款 6yU#;|6d  
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…months after date||…months after date…月后付款 [22>)1<(  
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见票后…日付款…days after sight||…days sight V@%:y tDf  
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见票后…月付款…months after sight||…months sight b"JJ3$D  
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同组票据set of bills ph5rS<  
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单张汇票sola of exchange||sole of exchange ON()2@Y4  
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远期汇票usance bill||bill at usance 8l<4OgoK  
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长期汇票long bill 4ju=5D];  
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短期汇票short bill  [v%j?  
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逾期汇票overdue bill JA<Hm.V#  
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宽限日期days of grace F4R0A6HL  
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电汇telegraphic transfer （T.T） t5M"M{V  
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邮汇postal order||postal note （Am.）||post office order||money order (gQr?K  
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本票promissory note （P/N） l.iT+ T  
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押汇负责书||押汇保证书letter of hypothecation pl4:>4l/  
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副保||抵押品||付属担保物collateral security {^jRV @  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance |!?lwBs4  
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单张承兑general acceptance hf1h*x^J  
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有条件承兑qualified acceptance o+%($p  
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附条件认付conditional acceptance QP~Iz*J'  
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部分认付partial acceptance   NxGSs_7