[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。   na $z\C\  
会计报表statement of account 3'u%[bx E  
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往来帐目account current A+Y>1-=JO  
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现在往来帐||存款额current accout "Oh-`C  
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销货帐account sales nsw.\(#  
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共同计算帐项joint account r^#.yUz  
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未决帐项outstanding account (.%:Q0i1  
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贷方帐项credit account||creditor account [^ 7^&/0  
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借方帐项debit account||debtor account GE~mu76%  
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应付帐||应付未付帐account payable G-M!I`P  
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应收帐||应收未收帐account receivable t4h05
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新交易||新帐new account #ye++.7WK  
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未决帐||老帐old account ;M"hX  
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现金帐cash account /:yKa=$  
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流水帐running account N^mY/`2  
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暂记帐||未定帐suspense account fKrOz!b  
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过期帐||延滞帐overdue account||pastdue account aeH 9:GQ6  
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杂项帐户sundry account ,6a'x~y<r  
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详细帐单||明细表detail account m{R`1cN=Hg  
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呆帐bad account p@r~L(>+3  
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会计项目title of account 42# rhgW  
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会计薄||帐薄account-book G'{4ec0<{  
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营业报告书||损益计算表account of budiness||business report =GnDiI  
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借贷细帐||交验帐account rendered 
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明细帐account stated EkjO4=~UC  
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与…银行开立一户头to open an account with 0QEVL6gw  
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与…银行建立交易to keep account with XY0Gjo0  
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继续记帐to keep account 7c4
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与…有交易to have an account with p~+)!Z#  
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作成会计帐||有往来帐项to make out an account with !*+~R2&b
 
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清算||清理债务to make up an account 9s5CqB  
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清洁帐目||与…停止交易to close ones account with _YO`x  
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结帐to close an account ~A [ Ju%R  
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清理未付款to ask an account||to demand an account \7*9l%  
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结清差额to balance the account with $*L@ym  
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清算to settle an account||to liquidate an account||to square an account |giK]Z  
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审查帐目||监查帐目to audit an account .2[>SI  
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检查帐目to examine an account c i_XcG  
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转入A的帐户to charge the amount to As account mS&[<[x  
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以计帐方式付款to pay on account X.%Xi'H  
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代理某人||为某人on ones account||on account of one I6{}S6  
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为自己计算||独立帐目on ones own account bX=ht^e[  
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由某人收益并负风险on ones account and risk||for ones account and risk 91jv=>=DM  
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由某人负担for ones account||for account of one g@`14U/|  
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按某人指示||列入某人帐户by order and for account of one Cdotl$'  
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列入5月份帐目for May account TB*g$ *  
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编入某中帐项下to pass to the account of||to place to the account of !|}J{  
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寄出清算书to send in an account||to send in render an account 7==Uz?}C  
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支票薄cheque book %
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支票陈票人cheque drawer b+[9)B)a?  
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持票人cheque holder E`=y9r*Z  
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不记名支票cheque to bearer||bearer cheque gTH1FR8$y  
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记名支票||认人支票cheque to order 8r
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到期支票antedated cheque {YcVeCq+N  
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未到期支票postdated cheque
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保付支票certified cheque KQJn\#>  
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未获兑现支票，退票returned cheque oeDsJ6;  
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横线支票crossed cheque zv@'x nY]  
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普通横线general crossing ~XsS00TL`G  
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特别横线special crossing .x(&-  
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空白支票blank cheque 6 N~ jt  
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失效支票，过期支票stale cheque **_VNDK+  
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普通支票open cheque u\t[rC=yd  
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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 $10,000, plus 10% charges "*+epC|ks  
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支票换现金||兑现to cash a cheque ?aOR ^ K  
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清理票款to clear a cheque `c:'il?  
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保证兑现to certify a cheque Cf`UMQ a  
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填写支票数额to fill up a cheque Wv=L_E_  
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支票上划线to cross a cheque h p,T(D |  
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开发支票to make out a cheque N..9N$+(  
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签发支票，开立支票to draw a cheque||to issue a cheque cgz'6q'T  

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透支支票to overdraw a cheque .-RWlUe;,  
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背书支票to endorse a cheque Ho\+xX  
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请付票款||清付票款to pay a cheque||to honour a cheque E"L'm0i[[  
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支票退票to dishonour a cheque C{2UPG4x  
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拒付支票to refuse a cheque \H" (*["&  
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拒付支票to stop payment of a cheque ~4
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提示要求付款to present for payment bjvi`jyL3k  
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见票即付持票人payable to bearer F'*{Fk h  
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支付指定人payable to order eA+6-'qN  
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已过期||无效out of date||stale #MBYa&Tw7  
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请给出票人R/D||refer to drawer t;4{l`dk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TI*uNS;-  
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文字与数字不一致words and figures differ 2smLv1w@  
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支票 .IYE "0)wJ  
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时间已过account closed 4~Z\tP|Q.  
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更改处应加盖印章alterations require initials gGZ$}vX  
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时间已过effects not cleared v4 c_UFEh<  
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停止付款payment stopped Jj([O2Eq$  
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支票毁损cheque mutilated QZd ,GY5{  
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汇款||寄钱to remit||to send money \E0Uj>9+[  
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寄票供取款||支票支付to send a cheque for payment x==%BBnO%  
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寄款人a remitter D[9eu>"'9M  
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收款人a remittee EAx@a%  
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国外汇票foreign Bill y<.1+T
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国内汇票inland Bill `&j5/[>v  
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跟单汇票documentary bill :X/j%m*  
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空头汇票accommodation bill .J'}qkz~  
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原始汇票original bill quVTqhg
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改写||换新票据renewed bill ojUBa/
 
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即期汇票sight bill||bill on demand s9@/(_  
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…days after date||…days after date…日后付款 k*[["u^u]  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight |Xlpgdiu  
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见票后…月付款…months after sight||…months sight m?V4
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同组票据set of bills #;# V1  
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单张汇票sola of exchange||sole of exchange s
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远期汇票usance bill||bill at usance s{4|eYR  
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长期汇票long bill /'ccFm2  
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短期汇票short bill .
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逾期汇票overdue bill 71_{FL8  
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宽限日期days of grace @KfFtR-;  
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电汇telegraphic transfer （T.T） N}HQvlLkF9  
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邮汇postal order||postal note （Am.）||post office order||money order ? FGz w  
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本票promissory note （P/N） V3DXoRE-8i  
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押汇负责书||押汇保证书letter of hypothecation U
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副保||抵押品||付属担保物collateral security onL&lE  
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担保书trust receipt||letter of indemnity $8zsqd 4?  
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承兑||认付acceptance 0goKiPx  
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单张承兑general acceptance )NAC9:8!  
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有条件承兑qualified acceptance swNJ\m  
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附条件认付conditional acceptance wgfy; #  
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部分认付partial acceptance   NJK?5{H'