[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。   d1cp=RbC  
会计报表statement of account 2=_$&oT**  
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往来帐目account current t+U.4mS-  

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现在往来帐||存款额current accout 5sT3|yq  
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销货帐account sales C-y MWr  
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共同计算帐项joint account HEVjK$  
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未决帐项outstanding account ?y?9;;  
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贷方帐项credit account||creditor account (I~
  
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借方帐项debit account||debtor account 2fTuIS<yr  
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应付帐||应付未付帐account payable d^=)n-!T  
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应收帐||应收未收帐account receivable D"pT?
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新交易||新帐new account un 5r9  
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未决帐||老帐old account +;~N; BT  
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现金帐cash account |#_p0yPy  
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流水帐running account ." xP{  
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暂记帐||未定帐suspense account ~LuGfPO^  
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过期帐||延滞帐overdue account||pastdue account )Jjp^U3Ub  
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杂项帐户sundry account ~s+vJvWz  
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详细帐单||明细表detail account H1c8]}  
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呆帐bad account W\~ie}D{  
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会计项目title of account >pp/4Ia!  
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会计薄||帐薄account-book R0qZxoo  
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营业报告书||损益计算表account of budiness||business report 08xo_Oysq  
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借贷细帐||交验帐account rendered x6,o zun  
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明细帐account stated Z5'^81m$o  
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与…银行开立一户头to open an account with RyK~"CWT  
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与…银行建立交易to keep account with LVg#E*J  
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继续记帐to keep account Ibz9juY  
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与…有交易to have an account with UK,bfLPt~  
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作成会计帐||有往来帐项to make out an account with =W7-;&  
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清算||清理债务to make up an account ^"7-`<J  
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清洁帐目||与…停止交易to close ones account with {Lal5E4-  
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结帐to close an account RVAku  
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清理未付款to ask an account||to demand an account .hH_1Mo
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结清差额to balance the account with aUNA` L  
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清算to settle an account||to liquidate an account||to square an account /lR*ab  
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审查帐目||监查帐目to audit an account y]t19G+  
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检查帐目to examine an account 4AEw[(t  
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转入A的帐户to charge the amount to As account =iB[sLEJ  
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以计帐方式付款to pay on account &ic
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代理某人||为某人on ones account||on account of one G0!6rDu2,  
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为自己计算||独立帐目on ones own account _*UI}JtlS  
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由某人收益并负风险on ones account and risk||for ones account and risk I`oJ
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由某人负担for ones account||for account of one yKUxjb^b\  
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按某人指示||列入某人帐户by order and for account of one 6p  }a!  
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列入5月份帐目for May account 7:F0?l*  
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编入某中帐项下to pass to the account of||to place to the account of nHeJ20  
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寄出清算书to send in an account||to send in render an account p>pN?53S  
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支票薄cheque book l8(9?!C  
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支票陈票人cheque drawer ;]xc}4@=mg  
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持票人cheque holder DM v;\E~D  
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不记名支票cheque to bearer||bearer cheque vh&~Y].W Y  
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记名支票||认人支票cheque to order  nm`(;<W  
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到期支票antedated cheque PW%ith1)<  
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未到期支票postdated cheque #t1? *4.p  
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保付支票certified cheque x])j]k  
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未获兑现支票，退票returned cheque 7>@0nHec  
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横线支票crossed cheque BQUYT/$(  
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普通横线general crossing V6ECL6n  
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特别横线special crossing `ba<eT':  
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空白支票blank cheque q4@+Pi)  
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失效支票，过期支票stale cheque <MO40MP  
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普通支票open cheque 3- d"-'k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t':*~b{V@7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]Zay9jD}c-  
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支票换现金||兑现to cash a cheque e6gj'GmY  
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清理票款to clear a cheque S=w~bz,/  
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保证兑现to certify a cheque _cfAJ)8=  
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填写支票数额to fill up a cheque ~fgS"F^7n  
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支票上划线to cross a cheque gd31ds!G  
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开发支票to make out a cheque @yPI$"Ma  
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签发支票，开立支票to draw a cheque||to issue a cheque <l9qhqHv&  
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透支支票to overdraw a cheque FRE${~Xd  
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背书支票to endorse a cheque 3o__tU)B  
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请付票款||清付票款to pay a cheque||to honour a cheque f9E.X\"  
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支票退票to dishonour a cheque kmL~H1qd  
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拒付支票to refuse a cheque Sh5SOYLz  
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拒付支票to stop payment of a cheque .mS'c#~5Y  
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提示要求付款to present for payment ,7Lu7Q  
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见票即付持票人payable to bearer # OQ(oyT  
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支付指定人payable to order 
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer pb5 '5X+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L);kwx7{LW  
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文字与数字不一致words and figures differ 7L:$Amb_F  
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支票 )xQA+$H#4  
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时间已过account closed @GGPw9a  
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更改处应加盖印章alterations require initials U:`
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时间已过effects not cleared @3K 4,s  
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停止付款payment stopped }_L@CpG  
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支票毁损cheque mutilated 56m|
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汇款||寄钱to remit||to send money Cj}1 )qWq  
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寄票供取款||支票支付to send a cheque for payment (yAQm pp  
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寄款人a remitter _~DFZt@T  
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收款人a remittee v GC^1AM  
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国外汇票foreign Bill ZSMOq4Y 9  
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国内汇票inland Bill H.Z:at5n  
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跟单汇票documentary bill (6?pBdZ  
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空头汇票accommodation bill ^^%sPtp  
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原始汇票original bill s%J|r{F6  
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改写||换新票据renewed bill Zcz)FP#  
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即期汇票sight bill||bill on demand n4ce) N@  
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…days after date||…days after date…日后付款 ?U2ed)zzw  
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…months after date||…months after date…月后付款 T8ZBQ;o  
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见票后…日付款…days after sight||…days sight _d]w)YMO  
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见票后…月付款…months after sight||…months sight 0:h;ots'  
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同组票据set of bills naXo <B  
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单张汇票sola of exchange||sole of exchange YurK@Tq7  
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远期汇票usance bill||bill at usance )dJ M  
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长期汇票long bill RXt`y62yK  
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短期汇票short bill hof$0Fg  
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逾期汇票overdue bill QXq~e  
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宽限日期days of grace *0l^/jqn:  
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电汇telegraphic transfer （T.T） i{T0[\4  
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邮汇postal order||postal note （Am.）||post office order||money order MrLDe{^C2  
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本票promissory note （P/N） 9:fVHynr  
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押汇负责书||押汇保证书letter of hypothecation kd|@.  
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副保||抵押品||付属担保物collateral security lx U}HM  
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担保书trust receipt||letter of indemnity B:qZh$YN  
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承兑||认付acceptance YmB z$  
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单张承兑general acceptance ?%;7k'0"  
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有条件承兑qualified acceptance Sw%=/g  
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附条件认付conditional acceptance !j%v
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部分认付partial acceptance   6Nj\N oS