[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。   E-T)*`e  
会计报表statement of account _F6OM5F"N  
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往来帐目account current 8r*E-akuyr  
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现在往来帐||存款额current accout Gt\lFQ  
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销货帐account sales cVXLKO  
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共同计算帐项joint account `LrHKb aP  
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未决帐项outstanding account ${<%" hR$  
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贷方帐项credit account||creditor account y%&q/tk  
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借方帐项debit account||debtor account S(k3 `;K  
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应付帐||应付未付帐account payable NN%*b yK  
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应收帐||应收未收帐account receivable DHyq^pJ  
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新交易||新帐new account YDIG,%uv  
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未决帐||老帐old account WltQ63u  
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现金帐cash account ?U%qPv:  
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流水帐running account ;@0;pY  
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暂记帐||未定帐suspense account mu\6z_e  
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过期帐||延滞帐overdue account||pastdue account d8DV[{^  
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杂项帐户sundry account b10cuy|a/X  
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详细帐单||明细表detail account %Si6]3-^@  
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呆帐bad account aH yx_B  
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会计项目title of account :W"~ {~#?  
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会计薄||帐薄account-book q?H|o(  
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营业报告书||损益计算表account of budiness||business report 'g">LQ~a+  
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借贷细帐||交验帐account rendered w{{gu1#]G  
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明细帐account stated DMs,y{v  
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与…银行开立一户头to open an account with \0A3]l  
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与…银行建立交易to keep account with 0}<|7?  
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继续记帐to keep account x!hh"x  
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与…有交易to have an account with &`h{iK7  
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作成会计帐||有往来帐项to make out an account with u]:oZMnj  
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清算||清理债务to make up an account 2L!u1  
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清洁帐目||与…停止交易to close ones account with -Mip,EO  
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结帐to close an account ]{!U@b  
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清理未付款to ask an account||to demand an account yZAS#ko}}  
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结清差额to balance the account with 'Jiw@t<o3`  
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清算to settle an account||to liquidate an account||to square an account %W'v}p  
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审查帐目||监查帐目to audit an account `CBZhI%%  
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检查帐目to examine an account H-WJp<_  
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转入A的帐户to charge the amount to As account j >Ht@Wi  
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以计帐方式付款to pay on account w2;eh]k  
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代理某人||为某人on ones account||on account of one :uP,f<=)K  
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为自己计算||独立帐目on ones own account t\ ?ik6  
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由某人收益并负风险on ones account and risk||for ones account and risk ? 8)'oMD  
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由某人负担for ones account||for account of one lyIl-!|
 
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按某人指示||列入某人帐户by order and for account of one +Um( h-;  
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列入5月份帐目for May account bT\1>  
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编入某中帐项下to pass to the account of||to place to the account of jDKO
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寄出清算书to send in an account||to send in render an account 7[w,:9& }  
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支票薄cheque book _+p4Wvu~0  
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支票陈票人cheque drawer YbR!+ 0\g  
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持票人cheque holder mN~ci 0  
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不记名支票cheque to bearer||bearer cheque 11TL~xFh  
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记名支票||认人支票cheque to order Qi^Z 11  
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到期支票antedated cheque %4ePc-  
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未到期支票postdated cheque lm!.W5-l  
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保付支票certified cheque |*:'TKzNS  
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未获兑现支票，退票returned cheque IT(lF 
 
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横线支票crossed cheque I`p+Qt  
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普通横线general crossing w,w{/T +B  
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特别横线special crossing PfreAEv,  
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空白支票blank cheque t?q@H8  
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失效支票，过期支票stale cheque v 0 }
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普通支票open cheque %70~M_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [K9'<Qnu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MNC*Glj=  
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支票换现金||兑现to cash a cheque ?3*l{[@J  
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清理票款to clear a cheque JQ,1D`?.a  
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保证兑现to certify a cheque vW
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填写支票数额to fill up a cheque . C&ktU4  
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支票上划线to cross a cheque >}!mQpAO  
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开发支票to make out a cheque Cg&e(  
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签发支票，开立支票to draw a cheque||to issue a cheque W.dt:_  
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透支支票to overdraw a cheque _C(m<n  
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背书支票to endorse a cheque !|O~$2O@  
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请付票款||清付票款to pay a cheque||to honour a cheque :|Ad:f
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支票退票to dishonour a cheque `0P$ #5?  
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拒付支票to refuse a cheque 4F {)i  
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拒付支票to stop payment of a cheque RAG3o-  
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提示要求付款to present for payment 6ek;8dL  
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见票即付持票人payable to bearer ai nG6Y<O`  
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支付指定人payable to order d!:6[7X6  
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已过期||无效out of date||stale M@?xa/E64  
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请给出票人R/D||refer to drawer [1F*bI  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %,Ap7X3:QT  

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文字与数字不一致words and figures differ ,t`Kv1  
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支票 *,Za6.=  
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时间已过account closed I_xXDr  
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更改处应加盖印章alterations require initials M-;4  
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时间已过effects not cleared :%sXO  
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停止付款payment stopped (s{RnD  
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支票毁损cheque mutilated CLFxq@%nu~  
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汇款||寄钱to remit||to send money _L `N^I.  
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寄票供取款||支票支付to send a cheque for payment kS\.  
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寄款人a remitter >b!X&JU  
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收款人a remittee !>Qc2&ZV  
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国外汇票foreign Bill 5{d9,$%8&  
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国内汇票inland Bill +GPT:\*q6  
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跟单汇票documentary bill BtNW5'^  
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空头汇票accommodation bill cLyuCaH>c  
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原始汇票original bill 
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改写||换新票据renewed bill @aV~.!!  
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即期汇票sight bill||bill on demand Va |9)m  
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…days after date||…days after date…日后付款 >pH775I=  
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…months after date||…months after date…月后付款 %`\_l  
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见票后…日付款…days after sight||…days sight j.'"CU  
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见票后…月付款…months after sight||…months sight V&+$Vq  
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同组票据set of bills o cuVDC  
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单张汇票sola of exchange||sole of exchange 73z|'
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远期汇票usance bill||bill at usance rWfurB5f  
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长期汇票long bill Fx99"3`3  
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短期汇票short bill *;yMD-=  
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逾期汇票overdue bill IS 9q 5/]  
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宽限日期days of grace s
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电汇telegraphic transfer （T.T） Bpo68%dx89  
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邮汇postal order||postal note （Am.）||post office order||money order [gdPHXs  
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本票promissory note （P/N） *=9#tYn~  
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押汇负责书||押汇保证书letter of hypothecation &FF. Ddt{  
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副保||抵押品||付属担保物collateral security T<?BIQz(}  
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担保书trust receipt||letter of indemnity (# iM0{  
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承兑||认付acceptance *9(1:N;#  
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单张承兑general acceptance Iw7r}G  
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有条件承兑qualified acceptance emPm^M5/K
 
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附条件认付conditional acceptance VDY1F_Fk  
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部分认付partial acceptance   4H)"d