[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。   v$]B;;[A  
会计报表statement of account R(wUu#n$  
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往来帐目account current OS z71;j  
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现在往来帐||存款额current accout *BsK6iV b  
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销货帐account sales sy"}25s  
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共同计算帐项joint account +x2JC' -H  
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未决帐项outstanding account ?4b0\ -  
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贷方帐项credit account||creditor account dbby.%  
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借方帐项debit account||debtor account "`% ,l|D  
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应付帐||应付未付帐account payable PJ5}c!o[  
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应收帐||应收未收帐account receivable %,@pV%2  
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新交易||新帐new account %YR&>j k  
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未决帐||老帐old account E{\CE1*  
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现金帐cash account \bARp z?a  
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流水帐running account b?}mQ!  
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暂记帐||未定帐suspense account So1
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过期帐||延滞帐overdue account||pastdue account Hhknjx  
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杂项帐户sundry account On*I.~  
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详细帐单||明细表detail account &Gt{9#  
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呆帐bad account (l99a&]t  
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会计项目title of account !,`'VQ
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会计薄||帐薄account-book X~r9yl>  
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营业报告书||损益计算表account of budiness||business report TanWCt4r  
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借贷细帐||交验帐account rendered AY52j  
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明细帐account stated '/I`dj  
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与…银行开立一户头to open an account with T~xVHk1  
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与…银行建立交易to keep account with Ir JSU_  
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继续记帐to keep account .s<0}<Aq>  
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与…有交易to have an account with uj3`M9  
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作成会计帐||有往来帐项to make out an account with 2Z{?3mAb;  
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清算||清理债务to make up an account }5fd:Bm;  
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清洁帐目||与…停止交易to close ones account with (A?>U_@  
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结帐to close an account 7X(2SI3m  
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清理未付款to ask an account||to demand an account @]Vcl"t  
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结清差额to balance the account with :?f+*  
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清算to settle an account||to liquidate an account||to square an account Ihf>FMl:  
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审查帐目||监查帐目to audit an account Vn_&q6Pa  
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检查帐目to examine an account LHtO|Utn(  
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转入A的帐户to charge the amount to As account tzN9d~JZ  
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以计帐方式付款to pay on account X#T|.mCdC  
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代理某人||为某人on ones account||on account of one G>pedE\  
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为自己计算||独立帐目on ones own account M"]?'TMfXc  
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由某人收益并负风险on ones account and risk||for ones account and risk k|xmZA*  
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由某人负担for ones account||for account of one Sy?^+JdM/  
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按某人指示||列入某人帐户by order and for account of one oBmv^=cH  
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列入5月份帐目for May account s]yZ<uA  
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编入某中帐项下to pass to the account of||to place to the account of [W$x5|Z}Q  
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寄出清算书to send in an account||to send in render an account E>@]"O)=M,  
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支票薄cheque book /  !h<+  
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支票陈票人cheque drawer 4WlBQ<5  
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持票人cheque holder hRKJKQ@7
 
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不记名支票cheque to bearer||bearer cheque ixy:S1pI  
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记名支票||认人支票cheque to order REc90v2"  
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到期支票antedated cheque |p/[sD+M  
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未到期支票postdated cheque v*y,PY1*  
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保付支票certified cheque ^~B#r#  
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未获兑现支票，退票returned cheque _B&;z $  
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横线支票crossed cheque u~t%GIg  
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普通横线general crossing 9$sx+=(  
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特别横线special crossing BC%V<6JBu(  
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空白支票blank cheque (^|vN;  
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失效支票，过期支票stale cheque CrGDo9JdvT  
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普通支票open cheque Cj)*JZVG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gr>>]C$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GZiN&}5e  
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支票换现金||兑现to cash a cheque CVgVyy^  
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清理票款to clear a cheque csv;u'  
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保证兑现to certify a cheque L8$+%Gvo  
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填写支票数额to fill up a cheque LeXk l=CC  
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支票上划线to cross a cheque \yo)oIi[p  
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开发支票to make out a cheque $mDlS  
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签发支票，开立支票to draw a cheque||to issue a cheque "D/\&1.&  
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透支支票to overdraw a cheque A:Kit_A  
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背书支票to endorse a cheque {wVJv1*l  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque M@78.lPS  
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拒付支票to refuse a cheque z+qrsT/?L  
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拒付支票to stop payment of a cheque /4#A|;d_  
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提示要求付款to present for payment -
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见票即付持票人payable to bearer gOKF%Ej31T  
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支付指定人payable to order K&>+<bJ_  
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已过期||无效out of date||stale x 72T5.  

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请给出票人R/D||refer to drawer UbSAyf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /#xx,?~xx0  
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文字与数字不一致words and figures differ t}q\.  
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支票 |ww@V<'/#  
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时间已过account closed $~FnBD%|{  
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更改处应加盖印章alterations require initials qxW^\u!<  
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时间已过effects not cleared ~|5B   
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停止付款payment stopped QkU6eE
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支票毁损cheque mutilated g:]X '%Ub  
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汇款||寄钱to remit||to send money k2Y *  
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寄票供取款||支票支付to send a cheque for payment %MH!L2|  
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寄款人a remitter $2'Q'Mx[gd  
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收款人a remittee }{S f*  
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国外汇票foreign Bill VS ?npH  
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国内汇票inland Bill 49d02AU%  
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跟单汇票documentary bill $ -ICTp  
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空头汇票accommodation bill _KZ&/  
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原始汇票original bill aTU[H~dTU  
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改写||换新票据renewed bill Uuq*;L  
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即期汇票sight bill||bill on demand &$L6*+`h#  
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…days after date||…days after date…日后付款 %`)lCK)2  
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…months after date||…months after date…月后付款 unD.t  
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见票后…日付款…days after sight||…days sight tRu j}n+x  
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见票后…月付款…months after sight||…months sight  Jk> !I\  
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同组票据set of bills [~{'"-3L0  
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单张汇票sola of exchange||sole of exchange t/B4?A@C  
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远期汇票usance bill||bill at usance , ,=VF(@G  
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长期汇票long bill *)D $w_06S  
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短期汇票short bill f)1*%
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逾期汇票overdue bill +F]=Z  
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宽限日期days of grace Nh[H[1"J  
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电汇telegraphic transfer （T.T） /*e6('9s  
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邮汇postal order||postal note （Am.）||post office order||money order .2V?G]u  
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本票promissory note （P/N） F/ui(4  
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押汇负责书||押汇保证书letter of hypothecation Ij2Th]  
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副保||抵押品||付属担保物collateral security cJ#n<Rsz  
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担保书trust receipt||letter of indemnity "Pl.G[Buc-  
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承兑||认付acceptance H"c2kno9  
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单张承兑general acceptance )Lg~2]'?j  
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有条件承兑qualified acceptance Ym?VF{e,  
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附条件认付conditional acceptance -`D<OSt7  
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部分认付partial acceptance   S59^$