[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。   ~n?>[88"  
会计报表statement of account zhblLBpeE\  
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往来帐目account current 3yA2WW  
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现在往来帐||存款额current accout Q_p[kKH  
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销货帐account sales 4!#a3=_  
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共同计算帐项joint account +&|S'7&{  
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未决帐项outstanding account Uf\nFB? ^  
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贷方帐项credit account||creditor account -&2B@]
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借方帐项debit account||debtor account  k1 -~  
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应付帐||应付未付帐account payable ANi)q$:{  
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应收帐||应收未收帐account receivable K(}AX+rIg  
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新交易||新帐new account @`36ku  
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未决帐||老帐old account 5ExDB6Bx@y  
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现金帐cash account p>vU?eF  
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流水帐running account mEyK1h1G@  
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暂记帐||未定帐suspense account u+H
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过期帐||延滞帐overdue account||pastdue account 'G\XXf%J  
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杂项帐户sundry account /H7&AiA  
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详细帐单||明细表detail account \s"U{N-  
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呆帐bad account osARA3\Xt  
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会计项目title of account goat<\a  
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会计薄||帐薄account-book xx{!3 F  
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营业报告书||损益计算表account of budiness||business report (C4fG@n  
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借贷细帐||交验帐account rendered z#BR5jF  
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明细帐account stated 3(C\.oRc  
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与…银行开立一户头to open an account with `Al;vVMRO  
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与…银行建立交易to keep account with  hI9  
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继续记帐to keep account D %Xo&V[  
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与…有交易to have an account with g}@OUG"D  
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作成会计帐||有往来帐项to make out an account with TB0 5?F  
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清算||清理债务to make up an account D3|I:Xm  
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清洁帐目||与…停止交易to close ones account with ]U"94S U:)  
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结帐to close an account #%DE;  
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清理未付款to ask an account||to demand an account 21"1NJzP  
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结清差额to balance the account with Jv^h\~*jH  
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清算to settle an account||to liquidate an account||to square an account J{Q|mD=  
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审查帐目||监查帐目to audit an account Ofs<EQ
 
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检查帐目to examine an account =i[\-  
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转入A的帐户to charge the amount to As account 0)gdB'9V_  
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以计帐方式付款to pay on account mHRiugb!  
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代理某人||为某人on ones account||on account of one o2F)%TDY  
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为自己计算||独立帐目on ones own account z:wutqru  
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由某人收益并负风险on ones account and risk||for ones account and risk )P sY($ &  
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由某人负担for ones account||for account of one t7aefV&_,  
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按某人指示||列入某人帐户by order and for account of one fumm<:<CLO  
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列入5月份帐目for May account 9dx/hFA  
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编入某中帐项下to pass to the account of||to place to the account of b0Ps5G\ u  
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寄出清算书to send in an account||to send in render an account 0Qf,@^zL*  
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支票薄cheque book GjvOM y  
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支票陈票人cheque drawer ivJ@=pd)B  
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持票人cheque holder Swig;`  
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不记名支票cheque to bearer||bearer cheque iP ->S\  
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记名支票||认人支票cheque to order )q8pk2  
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到期支票antedated cheque V]lLw)  
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未到期支票postdated cheque  UD2C>1j  
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保付支票certified cheque )Q&(f/LT  
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未获兑现支票，退票returned cheque FpmM63$VN[  
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横线支票crossed cheque _Xe>V0  
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普通横线general crossing M=@:ZQ^!  
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特别横线special crossing _^Ubs>d=*  
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空白支票blank cheque Q%`@0#"]Sv  
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失效支票，过期支票stale cheque RB7tmJc  
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普通支票open cheque $Vg>I>i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5uGq%(24  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `,< B Cu  
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支票换现金||兑现to cash a cheque 5{X<y#vAC0  
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清理票款to clear a cheque ,]F,Uu_H7  
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保证兑现to certify a cheque ^}=,g  
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填写支票数额to fill up a cheque qL&[K>2z  
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支票上划线to cross a cheque ^aMg/.
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开发支票to make out a cheque EXw
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签发支票，开立支票to draw a cheque||to issue a cheque {3p4: *}  
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透支支票to overdraw a cheque :q7Wy&ow  
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背书支票to endorse a cheque |zNX=mAV  
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请付票款||清付票款to pay a cheque||to honour a cheque 2c,9e`  
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支票退票to dishonour a cheque gX}8#O.K$  
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拒付支票to refuse a cheque %lx!.G  
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拒付支票to stop payment of a cheque ]^n7  

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提示要求付款to present for payment UA0Bzoky;  
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见票即付持票人payable to bearer mh{d8<Q2  
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支付指定人payable to order 7P5)Z-K[  
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已过期||无效out of date||stale 4Zddw0|2  
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请给出票人R/D||refer to drawer @|m/djN5x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G1tY)_-8[  
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文字与数字不一致words and figures differ k[YS8g-Q  
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支票 TR`U-= jH,  
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时间已过account closed wqs?828x  
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更改处应加盖印章alterations require initials ^_W#+>&--  
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时间已过effects not cleared On.{!:"I/  
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停止付款payment stopped o5GcpbZ3k  
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支票毁损cheque mutilated P=Jo+4O  
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汇款||寄钱to remit||to send money vWv"  
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寄票供取款||支票支付to send a cheque for payment {9pZ)tB  
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寄款人a remitter pa3{8x{9m  
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收款人a remittee 783,s_  
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国外汇票foreign Bill :\c ^*K(9  
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国内汇票inland Bill 1(R}tRR7R  
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跟单汇票documentary bill exUFS5d  
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空头汇票accommodation bill 3jU&zw9  
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原始汇票original bill AV]2 euyn  
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改写||换新票据renewed bill V2EUW!gn 2  
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即期汇票sight bill||bill on demand ^z*t%<@[Q  
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…days after date||…days after date…日后付款 &6!)jIWJ  
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…months after date||…months after date…月后付款 vA{-{Q  
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见票后…日付款…days after sight||…days sight 0#hlsfc]\  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills C<tl/NC  
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单张汇票sola of exchange||sole of exchange qEOh
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远期汇票usance bill||bill at usance bI1N@
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长期汇票long bill ^ yp
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短期汇票short bill ;A*]l'[-  
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逾期汇票overdue bill CD~.z7,LC  
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宽限日期days of grace h2R::/2.  
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电汇telegraphic transfer （T.T） Fx.=#bVX7  
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邮汇postal order||postal note （Am.）||post office order||money order 8d'0N  
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本票promissory note （P/N） b\2 ds,  
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押汇负责书||押汇保证书letter of hypothecation > ~O.@|  
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副保||抵押品||付属担保物collateral security &6VnySE?  
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担保书trust receipt||letter of indemnity ;2QP7PrSY  
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承兑||认付acceptance f/?P514h  
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单张承兑general acceptance G3T]`Atf  
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有条件承兑qualified acceptance Q"#J6@  
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附条件认付conditional acceptance !&E-}}<  
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部分认付partial acceptance   J'r^/