[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&~  
会计报表statement of account W0jZOP5_.$  
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往来帐目account current f`>/ H!<2  
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现在往来帐||存款额current accout y$hp@m'@C  
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销货帐account sales c.\O/N   
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共同计算帐项joint account h;lirvO|  
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未决帐项outstanding account ~8`:7m?  
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贷方帐项credit account||creditor account t]1ubt2W  
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借方帐项debit account||debtor account +&
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应付帐||应付未付帐account payable b4Y8N"hL%  
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应收帐||应收未收帐account receivable u!N{y,7W)  
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新交易||新帐new account i54md$Q^  
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未决帐||老帐old account puJ#w1!x`  
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现金帐cash account bAxTL If  
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流水帐running account &ntBU]<q  
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暂记帐||未定帐suspense account Y ?]G}5  
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过期帐||延滞帐overdue account||pastdue account ;i#LIHJ  
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杂项帐户sundry account !jS4!2'  
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详细帐单||明细表detail account ](r ^.
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呆帐bad account zCXqBuvu1  
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会计项目title of account $CtCOwKZ  
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会计薄||帐薄account-book &R]pw`mTH  
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营业报告书||损益计算表account of budiness||business report GXb47_b^  
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借贷细帐||交验帐account rendered $>vy(Y  
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明细帐account stated c
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与…银行开立一户头to open an account with u7k|7e=xk  
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与…银行建立交易to keep account with D3?N
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继续记帐to keep account ?vu|o'$T,  
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与…有交易to have an account with nYov>x]  
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作成会计帐||有往来帐项to make out an account with <|JU(B  
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清算||清理债务to make up an account VG\
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清洁帐目||与…停止交易to close ones account with *:#Z+7x ]  
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结帐to close an account 66dTs,C  
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清理未付款to ask an account||to demand an account E!dp~RwZu  
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结清差额to balance the account with r]-+bR
  
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清算to settle an account||to liquidate an account||to square an account t[j9R#02?  
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审查帐目||监查帐目to audit an account l]u
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检查帐目to examine an account bQpoXs0w;  
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转入A的帐户to charge the amount to As account DZ%8 |PmB  
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以计帐方式付款to pay on account Y}ky/?q  
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代理某人||为某人on ones account||on account of one ZgK@Fl*k  
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为自己计算||独立帐目on ones own account ]ci RiMkT(  
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由某人收益并负风险on ones account and risk||for ones account and risk {YfYIt=.  
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由某人负担for ones account||for account of one HK ?Foo?  
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按某人指示||列入某人帐户by order and for account of one 9/^d~ZO  
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列入5月份帐目for May account DU(X,hDBF  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account *-+C<2"  
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支票薄cheque book McO@p=M  
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支票陈票人cheque drawer q=J9LQ  
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持票人cheque holder 7O]J^H+7  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order GP0[Y  
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到期支票antedated cheque vQ?MM&6  
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未到期支票postdated cheque `M towXj  
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保付支票certified cheque f$~ _FX  
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未获兑现支票，退票returned cheque <L[T'ZE+  
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横线支票crossed cheque &ryl$!!3H  
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普通横线general crossing we6+2  
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特别横线special crossing `</=AY>  
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空白支票blank cheque r&H=i  
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失效支票，过期支票stale cheque )3D+gu  
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普通支票open cheque s0X/1Cq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B` t6H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bn<I#ZH2  
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支票换现金||兑现to cash a cheque 2 yi*eR  
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清理票款to clear a cheque 9^b7jw  
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保证兑现to certify a cheque (F4dFh  
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填写支票数额to fill up a cheque F| ,Vw{  
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支票上划线to cross a cheque qw Kh,[]  
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开发支票to make out a cheque m\}\RnZu  
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签发支票，开立支票to draw a cheque||to issue a cheque ]uk
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透支支票to overdraw a cheque =`7)X\i@z  
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背书支票to endorse a cheque s6eq?1l3  
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请付票款||清付票款to pay a cheque||to honour a cheque E%J7jA4  
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支票退票to dishonour a cheque 61eKGcjs:  
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拒付支票to refuse a cheque )lngef /D_  
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拒付支票to stop payment of a cheque aBA#\
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提示要求付款to present for payment zf!\wY"`  
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见票即付持票人payable to bearer %&Q7;?  
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支付指定人payable to order 'mp{O  
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已过期||无效out of date||stale ,aj+mlZd2  
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请给出票人R/D||refer to drawer .1?i'8TF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {HJ`%xN|  
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文字与数字不一致words and figures differ fM[fS?W  
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支票 2Q_{2(nQb  
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时间已过account closed Z$=$oJzB  
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更改处应加盖印章alterations require initials hw.demD  
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时间已过effects not cleared &\D< n;3  
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停止付款payment stopped (=/L#Yg_  
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支票毁损cheque mutilated Hw.@Le>  
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汇款||寄钱to remit||to send money E0%Y%PQ**{  
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寄票供取款||支票支付to send a cheque for payment 3T^dgWXEG  
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寄款人a remitter 1ORi ]`  
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收款人a remittee "r3s'\  
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国外汇票foreign Bill J
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国内汇票inland Bill n 9M6wS  
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跟单汇票documentary bill [`dipLkr  
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空头汇票accommodation bill *dgN
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原始汇票original bill (ZsR=:9(  
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改写||换新票据renewed bill m SeNM  
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即期汇票sight bill||bill on demand ~[6|VpGc:  
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…days after date||…days after date…日后付款 w+P^c|  
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…months after date||…months after date…月后付款 n/D]r  
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见票后…日付款…days after sight||…days sight W{aNS@1  
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见票后…月付款…months after sight||…months sight yK3z3"1M?  
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同组票据set of bills OSk9Eb4ld  
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单张汇票sola of exchange||sole of exchange KYN{iaj  
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远期汇票usance bill||bill at usance P#PQ4uK \  
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长期汇票long bill Q8i6kf!  
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短期汇票short bill +6atbbe}  
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逾期汇票overdue bill AF6'JxG7  
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宽限日期days of grace 63=m11Z4  
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电汇telegraphic transfer （T.T） .<dmdqk]  
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邮汇postal order||postal note （Am.）||post office order||money order `Fj(g!`  
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本票promissory note （P/N） >.|gmo>b  
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押汇负责书||押汇保证书letter of hypothecation 'S"F=)*-  
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副保||抵押品||付属担保物collateral security iq$/6!t  
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担保书trust receipt||letter of indemnity VM[8w`  
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承兑||认付acceptance '#PT C,0UJ  
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单张承兑general acceptance fvDwg  
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有条件承兑qualified acceptance %[J( ,rm  
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附条件认付conditional acceptance VZ8L9h<{"  
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部分认付partial acceptance   Fr~xN!