[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。   #6> 6S;Ib  
会计报表statement of account P'[<AZ  
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往来帐目account current ';YgG<u  
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现在往来帐||存款额current accout I48VNX  
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销货帐account sales "dCzWFet  
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共同计算帐项joint account
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未决帐项outstanding account X#J6Umutm  
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贷方帐项credit account||creditor account 2P}I'4C-  
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借方帐项debit account||debtor account 5' \)`  
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应付帐||应付未付帐account payable eV;me>,  
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应收帐||应收未收帐account receivable U$J5r+>  
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新交易||新帐new account FAtWsk*pgY  
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未决帐||老帐old account p7[(z  
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现金帐cash account 4wEpyQ|L  
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流水帐running account hSf#;=9'  
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暂记帐||未定帐suspense account ^zs4tCW%  
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过期帐||延滞帐overdue account||pastdue account QR-R5XNT[  
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杂项帐户sundry account oVZ8p-  
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详细帐单||明细表detail account g5YsVp  
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呆帐bad account \:)o'-  
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会计项目title of account /xbF1@XtL  
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会计薄||帐薄account-book Oh85*3  

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营业报告书||损益计算表account of budiness||business report FH5bC6  
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借贷细帐||交验帐account rendered uM6!RR!~  
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明细帐account stated SX <mj  
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与…银行开立一户头to open an account with 3jVm[c5%]  
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与…银行建立交易to keep account with e*Med)tc^$  
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继续记帐to keep account 32FGDM  
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与…有交易to have an account with TmZ[?IL,  
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作成会计帐||有往来帐项to make out an account with Cb-E<W&2D  
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清算||清理债务to make up an account *g6o ;c  
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清洁帐目||与…停止交易to close ones account with  (t['  

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结帐to close an account }]?G"f t K  
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清理未付款to ask an account||to demand an account ,LO-!\L  
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结清差额to balance the account with OF
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清算to settle an account||to liquidate an account||to square an account 6cT~irP
 
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审查帐目||监查帐目to audit an account uPC qO+f  
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检查帐目to examine an account [^}>AC*im  
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转入A的帐户to charge the amount to As account  QXxLe*  
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以计帐方式付款to pay on account KD"&_PX  
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代理某人||为某人on ones account||on account of one H;*a:tbxO+  
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为自己计算||独立帐目on ones own account Z~phOv  
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由某人收益并负风险on ones account and risk||for ones account and risk U|Z>SE<k  
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由某人负担for ones account||for account of one gAr`hXO  
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按某人指示||列入某人帐户by order and for account of one Tc
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列入5月份帐目for May account =2nn "YVP  
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编入某中帐项下to pass to the account of||to place to the account of fZ6 fV=HEF  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book Q$3\ /mz  
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支票陈票人cheque drawer (aJP: ^  
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持票人cheque holder /UpD$,T|^|  
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不记名支票cheque to bearer||bearer cheque Np|'7D  
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记名支票||认人支票cheque to order fO^e+Mz  
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到期支票antedated cheque 'dIX=/RZ  
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未到期支票postdated cheque )-+\M_JK5  
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保付支票certified cheque lAdDu  
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未获兑现支票，退票returned cheque oA4D\rn8"  
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横线支票crossed cheque _i5mC,OffN  
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普通横线general crossing _|N}4a  
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特别横线special crossing v @:~mwy  
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空白支票blank cheque dXmV@ Noo  
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失效支票，过期支票stale cheque :z]}ZZ  
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普通支票open cheque  >1A*MP4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y$g}XN*)E  
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支票换现金||兑现to cash a cheque f/,tgA  
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清理票款to clear a cheque n,j$D62[  
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保证兑现to certify a cheque {fV}gR2  
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填写支票数额to fill up a cheque -Xz&}QA  
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支票上划线to cross a cheque Vw#{C>  
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开发支票to make out a cheque K-eY|n  
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签发支票，开立支票to draw a cheque||to issue a cheque w,1Ii}d9  
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透支支票to overdraw a cheque 2+o|A  
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背书支票to endorse a cheque HKO739&n}  
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请付票款||清付票款to pay a cheque||to honour a cheque c+dg_*^  
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支票退票to dishonour a cheque ^pnG0(9  
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拒付支票to refuse a cheque _-~`03 `!  
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拒付支票to stop payment of a cheque l8h&|RY[  
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提示要求付款to present for payment )yK[Zb[  
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见票即付持票人payable to bearer ;Lm=dd@S :  
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支付指定人payable to order 6$fYt&1  
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已过期||无效out of date||stale '_k+ WH&  
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请给出票人R/D||refer to drawer 6r:?;j~l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &UCsBqI Y  
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文字与数字不一致words and figures differ UO*Ymj 1  
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支票 @yXfBML?]  
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时间已过account closed x_Jwd^`t!  
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更改处应加盖印章alterations require initials ]lw|pvtd  
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时间已过effects not cleared 6hZ@;Q=b  
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停止付款payment stopped K
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支票毁损cheque mutilated %AOja+  
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汇款||寄钱to remit||to send money c wg !j!l  
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寄票供取款||支票支付to send a cheque for payment :qChMU|Y6  
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寄款人a remitter Z|%_oR~b|  
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收款人a remittee Qne/g}PD`  
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国外汇票foreign Bill Or !+._3i  
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国内汇票inland Bill GnP|x}YM  
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跟单汇票documentary bill 71vkyn@"  
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空头汇票accommodation bill o.q/O)'V u  
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原始汇票original bill B<C*  
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改写||换新票据renewed bill wm+/e#'&  
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即期汇票sight bill||bill on demand 4wrk 2x[  
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…days after date||…days after date…日后付款 0{#8',*}m?  
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…months after date||…months after date…月后付款 ^5=B`aich  
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见票后…日付款…days after sight||…days sight /%Nr?V  
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见票后…月付款…months after sight||…months sight Me=CSQqf<  
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同组票据set of bills R+Y4|  
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单张汇票sola of exchange||sole of exchange lGVEpCS}  
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远期汇票usance bill||bill at usance 48Mp
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长期汇票long bill Kw#i),M  
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短期汇票short bill FXs*vg`  
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逾期汇票overdue bill 4T=u`3pD7l  
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宽限日期days of grace 1CHeufQ  
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电汇telegraphic transfer （T.T） ldp%{"ZZ  
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邮汇postal order||postal note （Am.）||post office order||money order NM06QzE  
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本票promissory note （P/N） !U5Wr+83  
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押汇负责书||押汇保证书letter of hypothecation ~t~-A,1  
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副保||抵押品||付属担保物collateral security BN4_:  
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担保书trust receipt||letter of indemnity <^lRUw  
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承兑||认付acceptance V?=8".GiX  
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单张承兑general acceptance TEaJG9RU>v  
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有条件承兑qualified acceptance 2^l[(N  
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附条件认付conditional acceptance Sx8OhUyux  
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部分认付partial acceptance   U~ck!\0&T