[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。   30fqD1_{  
会计报表statement of account F[5sFkM7  
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往来帐目account current *u ^mf~  
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现在往来帐||存款额current accout duq(K9S  
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销货帐account sales A9;!\Wo  
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共同计算帐项joint account k/,7FDO?m  
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未决帐项outstanding account 5D6 ,B  
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贷方帐项credit account||creditor account @aC9O9|~  
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借方帐项debit account||debtor account ko+fJ &$  
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应付帐||应付未付帐account payable &B?*|M`)k  
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应收帐||应收未收帐account receivable C0gO^A.d  
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新交易||新帐new account @bF4'M  
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未决帐||老帐old account LhC
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现金帐cash account o@[oI\Vr!  
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流水帐running account {F ',e~}s  
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暂记帐||未定帐suspense account +?v2MsF']  
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过期帐||延滞帐overdue account||pastdue account k]rc -c-  
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杂项帐户sundry account .u:aX$t+  
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详细帐单||明细表detail account Y=D\  
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呆帐bad account Sym}#F\s  
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会计项目title of account \. a7
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会计薄||帐薄account-book 4UHviuOo8  
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营业报告书||损益计算表account of budiness||business report M(vX.kF  
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借贷细帐||交验帐account rendered 4v`G/w  
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明细帐account stated FKUo^F?z  
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与…银行开立一户头to open an account with \VWgF)_  
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与…银行建立交易to keep account with iH~A7e62OZ  
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继续记帐to keep account w|Ry)[  
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与…有交易to have an account with Uf MQ?(,  
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作成会计帐||有往来帐项to make out an account with 0+u>"7T  
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清算||清理债务to make up an account e-OKv#]  
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清洁帐目||与…停止交易to close ones account with c&,q`_t  
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结帐to close an account :KR KD  
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清理未付款to ask an account||to demand an account S4?WR+:h  
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结清差额to balance the account with */_'pt  
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清算to settle an account||to liquidate an account||to square an account /AyxkXq  
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审查帐目||监查帐目to audit an account uv<_.Jq]  
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检查帐目to examine an account A<"<DDy  
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转入A的帐户to charge the amount to As account Q;!r
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以计帐方式付款to pay on account ah_>:x  
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代理某人||为某人on ones account||on account of one 3+s$K(%I  
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为自己计算||独立帐目on ones own account <F;+A{M)  
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由某人收益并负风险on ones account and risk||for ones account and risk uC#@qpzy  
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由某人负担for ones account||for account of one RR ^7/-  
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按某人指示||列入某人帐户by order and for account of one {vCtp   
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列入5月份帐目for May account A$5
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编入某中帐项下to pass to the account of||to place to the account of j;Z?q%M{6  
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寄出清算书to send in an account||to send in render an account h )5S 4)  
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支票薄cheque book z_fjmqa?  
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支票陈票人cheque drawer ?V^7`3F  
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持票人cheque holder ^.!jD+=I  
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不记名支票cheque to bearer||bearer cheque n%7?G=_kj  
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记名支票||认人支票cheque to order UE.kR+1  
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到期支票antedated cheque M>]A!W=  
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未到期支票postdated cheque ~I@lsCh  
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保付支票certified cheque Z_\p8@3aH  
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未获兑现支票，退票returned cheque d}[cX9U/  
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横线支票crossed cheque 
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普通横线general crossing 56 3mz-  
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特别横线special crossing -)`_w^Ox  
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空白支票blank cheque -Z"4W  
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失效支票，过期支票stale cheque !qt2,V
 
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普通支票open cheque <-umeY"n>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M3pE$KT0x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iux3f+ H  
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支票换现金||兑现to cash a cheque FZr/trP~  
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清理票款to clear a cheque 2r, c{Ah@D  
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保证兑现to certify a cheque Y2u\~.;oq  
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填写支票数额to fill up a cheque u\]EG{w(  
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支票上划线to cross a cheque <^5!]8*O  
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开发支票to make out a cheque A~?M`L>B  
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签发支票，开立支票to draw a cheque||to issue a cheque T ozx0??)  
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透支支票to overdraw a cheque C8U3+ s  
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背书支票to endorse a cheque VmS_(bM  
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请付票款||清付票款to pay a cheque||to honour a cheque Q Be6\oq  
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支票退票to dishonour a cheque +jm,nM9  
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拒付支票to refuse a cheque 66yw[,Y  
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拒付支票to stop payment of a cheque A_xC@$1e<  
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提示要求付款to present for payment t R^f]+Up  
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见票即付持票人payable to bearer T5XXC1+  
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支付指定人payable to order PX:#+ bq1  
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已过期||无效out of date||stale -f+#j
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请给出票人R/D||refer to drawer mZ)>^.N6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9YzV48su#  
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文字与数字不一致words and figures differ ;mQj 2Bwr  
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支票 NL2
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时间已过account closed *z0!=>(  
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更改处应加盖印章alterations require initials LrU8!r`a  
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时间已过effects not cleared f{BF%;  
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停止付款payment stopped dNACE*g;q  
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支票毁损cheque mutilated kK&w5'  
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汇款||寄钱to remit||to send money g5V\R*{  
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寄票供取款||支票支付to send a cheque for payment 80lei  
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寄款人a remitter nFnM9 pdMK  
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收款人a remittee *,\v|]fc  
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国外汇票foreign Bill ^J
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国内汇票inland Bill <KMCNCU\+  
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跟单汇票documentary bill ]az(w&vqg2  
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空头汇票accommodation bill "&6vFmr  
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原始汇票original bill Sn nfU  
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改写||换新票据renewed bill 63l3WvoK  
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即期汇票sight bill||bill on demand Q yqOtRk  
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…days after date||…days after date…日后付款 p:08q B|uQ  
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…months after date||…months after date…月后付款 9pLe8D  
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见票后…日付款…days after sight||…days sight u}du@Aq  
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见票后…月付款…months after sight||…months sight )LGVR3#  
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同组票据set of bills ,`f]mv l  
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单张汇票sola of exchange||sole of exchange cKTjQJ#  
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远期汇票usance bill||bill at usance 9~hW
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长期汇票long bill  E0!d c  
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短期汇票short bill  qNJc*@s  
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逾期汇票overdue bill SZH`-xb!+5  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） X,
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邮汇postal order||postal note （Am.）||post office order||money order =mXC,<]  
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本票promissory note （P/N） =803rNe  
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押汇负责书||押汇保证书letter of hypothecation Cn/WNCzst&  
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副保||抵押品||付属担保物collateral security ]A2E2~ ~G  
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担保书trust receipt||letter of indemnity -)(5^OQ  
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承兑||认付acceptance
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单张承兑general acceptance R `ViRJh  
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有条件承兑qualified acceptance s)- ;74(  
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附条件认付conditional acceptance Os<E7l zqO  
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部分认付partial acceptance   V<UChD)N`