[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。   ,izp^,`  
会计报表statement of account (/Jy9=~  
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往来帐目account current X}5"ZLa7l  
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现在往来帐||存款额current accout }'86hnW  
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销货帐account sales &;WK=#  
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共同计算帐项joint account L>&{<M_  
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未决帐项outstanding account VKw.g@BY  
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贷方帐项credit account||creditor account '66nqJb*  
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借方帐项debit account||debtor account k]P'D .  
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应付帐||应付未付帐account payable 7/ fJQM  
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应收帐||应收未收帐account receivable q4'
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新交易||新帐new account E7.{SGH}  
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未决帐||老帐old account [#SO}'1n  
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现金帐cash account M0e&GR8<z>  
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流水帐running account OwgPgrV  
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暂记帐||未定帐suspense account _5b~3K/V  
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过期帐||延滞帐overdue account||pastdue account Qw_> l}k/  
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杂项帐户sundry account Uxe]T  
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详细帐单||明细表detail account W'E3_dj+  
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呆帐bad account AT2D+Hi=E  
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会计项目title of account > >;He7  
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会计薄||帐薄account-book ,w
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营业报告书||损益计算表account of budiness||business report })q8{Qj!  
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借贷细帐||交验帐account rendered gy#G;9p  
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明细帐account stated )sK_k U{\  
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与…银行开立一户头to open an account with 4s <ZKU  
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与…银行建立交易to keep account with UVsF !0  
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继续记帐to keep account PBwKRD[I  
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与…有交易to have an account with A2`Xh#o  
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作成会计帐||有往来帐项to make out an account with i*+N[#yp  
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清算||清理债务to make up an account O tR  
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清洁帐目||与…停止交易to close ones account with SMA' VU  
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结帐to close an account {iTA=\q2O  
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清理未付款to ask an account||to demand an account  .V l  
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结清差额to balance the account with mnq1WU;<  
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清算to settle an account||to liquidate an account||to square an account NHaqT@:  
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审查帐目||监查帐目to audit an account kfkcaj4l]  
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检查帐目to examine an account z?C&,mv
 
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转入A的帐户to charge the amount to As account VCvFCyAz  
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以计帐方式付款to pay on account Z$Vd8U;  
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代理某人||为某人on ones account||on account of one Z WhV"]w&  
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为自己计算||独立帐目on ones own account _4X3g%nXl  
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由某人收益并负风险on ones account and risk||for ones account and risk ^ZDpG2(zk  
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由某人负担for ones account||for account of one Kbqx)E$iL  
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按某人指示||列入某人帐户by order and for account of one jmn<gJ2Of  
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列入5月份帐目for May account L~&r.81  
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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 A%%Vyz  
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支票薄cheque book }"6 PM)s  
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支票陈票人cheque drawer |)b:@q3k+n  
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持票人cheque holder e>!=)6[*  
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不记名支票cheque to bearer||bearer cheque 6~!l7HqO  
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记名支票||认人支票cheque to order uxsi+vkI  
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到期支票antedated cheque 3u~V&jl  
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未到期支票postdated cheque i{4J$KT  
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保付支票certified cheque Vl%UT@D|  
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未获兑现支票，退票returned cheque  -wQ@z6R  
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横线支票crossed cheque 9|qzFm E#  
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普通横线general crossing K2!GpGZu  
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特别横线special crossing pmgPBiU>  
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空白支票blank cheque k\KI#.>  
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失效支票，过期支票stale cheque IH3Nk
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普通支票open cheque 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 a [@Y>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;*njS 1@  
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支票换现金||兑现to cash a cheque c'SjH".[  
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清理票款to clear a cheque 2B b,ZC*  
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保证兑现to certify a cheque GD %qrK?  
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填写支票数额to fill up a cheque VUC_|=?dL  
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支票上划线to cross a cheque eW;c 3<  
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开发支票to make out a cheque |h&  q  
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签发支票，开立支票to draw a cheque||to issue a cheque (-xV W#39  
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透支支票to overdraw a cheque Q-J} :U  
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背书支票to endorse a cheque 9<.8mW^68  
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请付票款||清付票款to pay a cheque||to honour a cheque Zt}b}Bz  
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支票退票to dishonour a cheque E {UhM q7  
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拒付支票to refuse a cheque 9{0%M  
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拒付支票to stop payment of a cheque #<G:&  
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提示要求付款to present for payment m~4ik1wq  
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见票即付持票人payable to bearer +0%Y.O/{  
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支付指定人payable to order /T2 v`Li  
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已过期||无效out of date||stale JW"`i   
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请给出票人R/D||refer to drawer ,;Uf>8~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TP/bX&bjCy  
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文字与数字不一致words and figures differ TaF;PGjVw  
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支票 C=2DxdZG  
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更改处应加盖印章alterations require initials '&$zgK9T?  
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时间已过effects not cleared /1uG sE+[  
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停止付款payment stopped F!w|5,)  
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支票毁损cheque mutilated =#A/d`2 b  
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汇款||寄钱to remit||to send money |C5{[ z  
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寄票供取款||支票支付to send a cheque for payment O[z6W.  
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寄款人a remitter 3+q-yP#X  
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收款人a remittee E`{DX 9^  
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国外汇票foreign Bill fI'+4 )@x  
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国内汇票inland Bill %(H' j@D[  
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跟单汇票documentary bill ed`7GZB  
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空头汇票accommodation bill fhNJB 0  
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原始汇票original bill :bL^S1et  
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改写||换新票据renewed bill "?FBbJ  
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即期汇票sight bill||bill on demand fu-,<m{  
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…days after date||…days after date…日后付款 y(E<MRd8V  
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…months after date||…months after date…月后付款 bfpoX,:   
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见票后…日付款…days after sight||…days sight G]mD_J1$  
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见票后…月付款…months after sight||…months sight zZey
 
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同组票据set of bills E]S:F3  
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单张汇票sola of exchange||sole of exchange uc|ej9N  
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远期汇票usance bill||bill at usance )HvBceN  
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长期汇票long bill T2 1?~jS  
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短期汇票short bill ]\k & l ['  
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逾期汇票overdue bill vo2GFo  
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宽限日期days of grace X|QokAR{$>  
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电汇telegraphic transfer （T.T） A..`?oGj  
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邮汇postal order||postal note （Am.）||post office order||money order u`Y~r<?P(  
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本票promissory note （P/N） SZ7; } r8  
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押汇负责书||押汇保证书letter of hypothecation Kc#1H|'2N  
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副保||抵押品||付属担保物collateral security ]<r.{EJ  
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担保书trust receipt||letter of indemnity &2O~BIRE  
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承兑||认付acceptance y=[{:
 
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单张承兑general acceptance -z se+]O`  
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有条件承兑qualified acceptance sO S^  
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附条件认付conditional acceptance ,Tk53"  
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部分认付partial acceptance   )p:
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