[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。   ~[,E i k  
会计报表statement of account /=-E`%R}!  
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往来帐目account current 3EzI~Zsx  

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现在往来帐||存款额current accout {qh`8  
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销货帐account sales KL -8Aj~  
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共同计算帐项joint account W]reQ& <Z  
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未决帐项outstanding account )~!Gs/w6  
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贷方帐项credit account||creditor account ;i,yT ?so  
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借方帐项debit account||debtor account a*vi&$@`Z1  
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应付帐||应付未付帐account payable m#8mU,7  
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应收帐||应收未收帐account receivable oBIKtS*L  
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新交易||新帐new account PBkKn3P3  
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未决帐||老帐old account Q2iu}~  
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现金帐cash account ?1?m4i  
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流水帐running account ]LNP"vi;  
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暂记帐||未定帐suspense account +ZXk0sP_<  
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过期帐||延滞帐overdue account||pastdue account +dIg&}Tr  
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杂项帐户sundry account P62g7>B5^  
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详细帐单||明细表detail account W aks*^|  
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呆帐bad account |)yO]pB:  
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会计项目title of account mI?AI7DqK  
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会计薄||帐薄account-book `3\5&Bf  
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营业报告书||损益计算表account of budiness||business report .kGg}  
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借贷细帐||交验帐account rendered ^Jsx^?  
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明细帐account stated _}{C?611c  
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与…银行开立一户头to open an account with {!Jw+LPv$$  
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与…银行建立交易to keep account with g
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继续记帐to keep account \Om.pOz  
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与…有交易to have an account with x?y)a9&Hm  
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作成会计帐||有往来帐项to make out an account with ~jQ|X?tR  
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清算||清理债务to make up an account [z5pqd-  
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清洁帐目||与…停止交易to close ones account with J-P> ~ L"  
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结帐to close an account Y(h86>z*w  
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清理未付款to ask an account||to demand an account )*}2L_5]  
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结清差额to balance the account with omisfu_~E  
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清算to settle an account||to liquidate an account||to square an account X0wvOs:  
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审查帐目||监查帐目to audit an account >rJ9^rS  
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检查帐目to examine an account 0eP7efy  
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转入A的帐户to charge the amount to As account lKKg n{R  
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以计帐方式付款to pay on account vo<'7,  
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代理某人||为某人on ones account||on account of one H%y!lR{c^D  
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为自己计算||独立帐目on ones own account ($s%5|  
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由某人收益并负风险on ones account and risk||for ones account and risk B'[FnJ8~  
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由某人负担for ones account||for account of one [9N
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按某人指示||列入某人帐户by order and for account of one f)'mpp^  
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列入5月份帐目for May account +hiskV@
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编入某中帐项下to pass to the account of||to place to the account of R"Ff(1m  
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寄出清算书to send in an account||to send in render an account STln_'DF'  
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支票薄cheque book `PoFKtVXM  
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支票陈票人cheque drawer -w'_Q"o2  
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持票人cheque holder .dwy+BzS  
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不记名支票cheque to bearer||bearer cheque uCB>".'kM  
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记名支票||认人支票cheque to order VY1&YR}Y  
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到期支票antedated cheque s;!_'1pi@  
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未到期支票postdated cheque y&&%%3  
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保付支票certified cheque P Y&(ObC  
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未获兑现支票，退票returned cheque `qs[a}%'>"  
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横线支票crossed cheque 6k9cvMs%H  
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普通横线general crossing I6e[K(7NY  
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特别横线special crossing h1 npaD!  
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空白支票blank cheque ^B?brH}  
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失效支票，过期支票stale cheque j;yKL-ycB  
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普通支票open cheque kxH` c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,^1B"#0{C<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <~teD[1k"  
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支票换现金||兑现to cash a cheque )}$]~ f4R  
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清理票款to clear a cheque 85:KlBe%+  
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保证兑现to certify a cheque Q2Dh(  
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填写支票数额to fill up a cheque Oy_%U*  
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支票上划线to cross a cheque kx,3[qe'S  
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开发支票to make out a cheque 1hY%ZsjC  
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签发支票，开立支票to draw a cheque||to issue a cheque _<%YLv  
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透支支票to overdraw a cheque b!<)x}-t>  
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背书支票to endorse a cheque Van=dzG  
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请付票款||清付票款to pay a cheque||to honour a cheque 3 MCV?"0  
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支票退票to dishonour a cheque :JU$ 6  
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拒付支票to refuse a cheque 5<M$ XT  
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拒付支票to stop payment of a cheque ^Y%<$I
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提示要求付款to present for payment @~}~;}0x  
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见票即付持票人payable to bearer ;9<?~S  

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支付指定人payable to order -p"}K~lt:  
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已过期||无效out of date||stale Y$#6%`*#>n  
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请给出票人R/D||refer to drawer /Ny#+$cfk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Dw>)\\n{Kl  
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文字与数字不一致words and figures differ q VavP6I  
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支票 h/2@4XKj  
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时间已过account closed fQ
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更改处应加盖印章alterations require initials I2-ue 63 ?  
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时间已过effects not cleared _~'M
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停止付款payment stopped XB@i
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支票毁损cheque mutilated N<<O(r  
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汇款||寄钱to remit||to send money {NcJL< ;tS  
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寄票供取款||支票支付to send a cheque for payment m%UF{I,  
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寄款人a remitter WncHgz  
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收款人a remittee 2Nx:Y+[  
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国外汇票foreign Bill Z[l+{  
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国内汇票inland Bill p!)PbSw#  
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跟单汇票documentary bill $=#Lf[|f=  
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空头汇票accommodation bill c<~DYe;;  
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原始汇票original bill t-n'I/^5  
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改写||换新票据renewed bill 8e ?9:VM]  
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即期汇票sight bill||bill on demand 5\O&pz@D  
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…days after date||…days after date…日后付款 &j/,8 Z*  
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…months after date||…months after date…月后付款 ?)-anoFyVW  
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见票后…日付款…days after sight||…days sight %&lwp  
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见票后…月付款…months after sight||…months sight G(o6/  
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同组票据set of bills :/Z1$xS  
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单张汇票sola of exchange||sole of exchange  BPKrRex  
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远期汇票usance bill||bill at usance Jy[rA<x$  
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长期汇票long bill cg_tJ^v rY  
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短期汇票short bill 1N{ >00  
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逾期汇票overdue bill 7s{['t  
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宽限日期days of grace 4{ZVw/VP,-  
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电汇telegraphic transfer （T.T） *13-)yfd  
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邮汇postal order||postal note （Am.）||post office order||money order Xg;<?g?k  
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本票promissory note （P/N） |="Y3}a  
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押汇负责书||押汇保证书letter of hypothecation p}K+4z  
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副保||抵押品||付属担保物collateral security &##JZ  
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担保书trust receipt||letter of indemnity + eZn  
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承兑||认付acceptance :/fT8KCwo  
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单张承兑general acceptance w (ev=)7<  
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有条件承兑qualified acceptance ag !q:6&  
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附条件认付conditional acceptance }
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部分认付partial acceptance   ^X:g C9