[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。   ?ZAynZ F|#  
会计报表statement of account B1k;!@@14  
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往来帐目account current ec&K}+p @  
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现在往来帐||存款额current accout O gtrp)x9  
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销货帐account sales >*h3u7t  
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共同计算帐项joint account 7U2?in}?Qi  
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未决帐项outstanding account #By~gcN  
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贷方帐项credit account||creditor account -J;;6aA  
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借方帐项debit account||debtor account G<
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应付帐||应付未付帐account payable )S^[b2P]y_  
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应收帐||应收未收帐account receivable `4-m$ab  
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新交易||新帐new account d Z}|G-:  
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未决帐||老帐old account `B/74Wa3q  
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现金帐cash account fF^A9{{BS  
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流水帐running account KidbcZ  
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暂记帐||未定帐suspense account v+W4wD  
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过期帐||延滞帐overdue account||pastdue account T~~K~a \8  
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杂项帐户sundry account SN;_.46k  
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详细帐单||明细表detail account ,|?rt`8)Q  
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呆帐bad account YJ>P+e\o9  
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会计项目title of account WfYC` e7q  
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会计薄||帐薄account-book ~8EzK_c  
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营业报告书||损益计算表account of budiness||business report 5>>JQ2'W  
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借贷细帐||交验帐account rendered |H;+9(  
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明细帐account stated RP%FMb}nt  
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与…银行开立一户头to open an account with 8>
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与…银行建立交易to keep account with Q:j)F|uhc  
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继续记帐to keep account j7b4wH\#  
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与…有交易to have an account with 9/dADJe0b  
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作成会计帐||有往来帐项to make out an account with nc;iJ/\4  
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清算||清理债务to make up an account F-GH
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清洁帐目||与…停止交易to close ones account with 5?8jj  
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结帐to close an account Dmr3r[  
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清理未付款to ask an account||to demand an account 8BX9JoDi  
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结清差额to balance the account with :*eJ*(M  
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清算to settle an account||to liquidate an account||to square an account @P<aTRy,f  
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审查帐目||监查帐目to audit an account b?k6-r$j  
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检查帐目to examine an account JN3&(t  
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转入A的帐户to charge the amount to As account petq6)g?  
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以计帐方式付款to pay on account zA8
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代理某人||为某人on ones account||on account of one 76b2 3|  
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为自己计算||独立帐目on ones own account /@0  
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由某人收益并负风险on ones account and risk||for ones account and risk 1aoKf F(  
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由某人负担for ones account||for account of one dm"|\7  
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按某人指示||列入某人帐户by order and for account of one Nl9
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列入5月份帐目for May account 4Q~++PKBe  
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编入某中帐项下to pass to the account of||to place to the account of >[4CQK`U  
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寄出清算书to send in an account||to send in render an account _7,4C?  
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支票薄cheque book 2bxW`.fa  
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支票陈票人cheque drawer c? >;UzM  
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持票人cheque holder sDjbvC 0  
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不记名支票cheque to bearer||bearer cheque .{"wliC2  
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记名支票||认人支票cheque to order s\q m  
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到期支票antedated cheque D()tP  
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未到期支票postdated cheque :F pt>g  
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保付支票certified cheque y
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未获兑现支票，退票returned cheque k.W1bF9n6  
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横线支票crossed cheque !Er)|YP  
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普通横线general crossing DB.)/(zWQ  
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特别横线special crossing IAb-O  
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空白支票blank cheque ]ujXPK=t  
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失效支票，过期支票stale cheque N`NW*~  
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普通支票open cheque N.q0D5 :  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fU^5Dl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TJz} 8-#t  
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支票换现金||兑现to cash a cheque A\QrawBp0l  
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清理票款to clear a cheque \_AoG8 B  
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保证兑现to certify a cheque qWb8"  
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填写支票数额to fill up a cheque XseP[  
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支票上划线to cross a cheque R6qC0@*  
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开发支票to make out a cheque rwY{QBSf  
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签发支票，开立支票to draw a cheque||to issue a cheque Zie t-@}  
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透支支票to overdraw a cheque tnFhL&  
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背书支票to endorse a cheque UszR. Z  
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请付票款||清付票款to pay a cheque||to honour a cheque 8 qwOZ d  
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支票退票to dishonour a cheque J]qx4c  
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拒付支票to refuse a cheque 6cbIs_g  
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拒付支票to stop payment of a cheque za[;d4<}k  
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提示要求付款to present for payment Ub<^;Du5  
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见票即付持票人payable to bearer .DZ8kKY  
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支付指定人payable to order
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已过期||无效out of date||stale - u'
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请给出票人R/D||refer to drawer DF~{i{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %2`geN<  
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文字与数字不一致words and figures differ 0FEn&\2<  
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支票 8nOent0a  
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时间已过account closed _^cFdP)8|  
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更改处应加盖印章alterations require initials !'T,%8']  
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时间已过effects not cleared (L7@ez  
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停止付款payment stopped r>gU*bs(  
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支票毁损cheque mutilated -McDNM
 
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汇款||寄钱to remit||to send money Oe:_B/l  
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寄票供取款||支票支付to send a cheque for payment It8m]FN  
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寄款人a remitter C~#ndl Ij  
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收款人a remittee BPkqC>w  
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国外汇票foreign Bill ]t|-  
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国内汇票inland Bill 8rwXbYx x  
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跟单汇票documentary bill FaUc"J  

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空头汇票accommodation bill ttaYtV]]  
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原始汇票original bill MH8Selnv  
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改写||换新票据renewed bill hz8Z)xjJ V  
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即期汇票sight bill||bill on demand DKGZm<G>  
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…days after date||…days after date…日后付款 c8 xZT  
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…months after date||…months after date…月后付款 STxreW1  

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见票后…日付款…days after sight||…days sight DE^@b+6  
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见票后…月付款…months after sight||…months sight XtV=Gr8"  
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同组票据set of bills =
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单张汇票sola of exchange||sole of exchange ?z2k74&M^  
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远期汇票usance bill||bill at usance ?_+h+{/@B  
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长期汇票long bill qrj:H4#VB  
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短期汇票short bill {I2qnTN_a  
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逾期汇票overdue bill o$=D`B  
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宽限日期days of grace HZ#<+~J  
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电汇telegraphic transfer （T.T） $
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邮汇postal order||postal note （Am.）||post office order||money order P7||d@VW,  
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本票promissory note （P/N） C>?`1d@  
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押汇负责书||押汇保证书letter of hypothecation d`z),A=  
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副保||抵押品||付属担保物collateral security PuuO2TZ  
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担保书trust receipt||letter of indemnity xJvM l`2;  
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承兑||认付acceptance tr]=q9  
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单张承兑general acceptance f$lf(brQ:  
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有条件承兑qualified acceptance wX3x.@!:  
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附条件认付conditional acceptance lbw*T  
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部分认付partial acceptance   ddDl~&}o