[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。   ?sbM=oo  
会计报表statement of account C72btS  
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往来帐目account current 7.(v og"I)  
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现在往来帐||存款额current accout ?]2OT5@&s  
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销货帐account sales Ge4tc  
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共同计算帐项joint account
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未决帐项outstanding account !d=Q@oy5  
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贷方帐项credit account||creditor account >jBnNA@  
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借方帐项debit account||debtor account w\3'wD!  
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应付帐||应付未付帐account payable G/C5o=cY  
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应收帐||应收未收帐account receivable YP vg(T  
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新交易||新帐new account 6Bfu89  
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未决帐||老帐old account O@bDMg  
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现金帐cash account t#h<'?\E  
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流水帐running account 1f1J'du  
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暂记帐||未定帐suspense account q>q@ztt  
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过期帐||延滞帐overdue account||pastdue account =}~hbPJM  
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杂项帐户sundry account YA>du=6y\  
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详细帐单||明细表detail account Q(KLx)  
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呆帐bad account #={L!"3?e  
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会计项目title of account <nj[=C4v  
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会计薄||帐薄account-book Rh%/xG#k  
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营业报告书||损益计算表account of budiness||business report v) q6  
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借贷细帐||交验帐account rendered \wNn c"  
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明细帐account stated XI\aZ\v  
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与…银行开立一户头to open an account with "ngYh]Git$  
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与…银行建立交易to keep account with R\:C|/6f  
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继续记帐to keep account u?g!E."v  
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与…有交易to have an account with #s
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作成会计帐||有往来帐项to make out an account with ?GFxJ6!%I  
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清算||清理债务to make up an account {u.V8%8  
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清洁帐目||与…停止交易to close ones account with yekIw  
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结帐to close an account -'PpY302  
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清理未付款to ask an account||to demand an account g=Qga09  
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结清差额to balance the account with INbjk;k  
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清算to settle an account||to liquidate an account||to square an account Q"hI!PO+  
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审查帐目||监查帐目to audit an account "DlCvjc  
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检查帐目to examine an account T
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转入A的帐户to charge the amount to As account 4{vd6T}V!  
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以计帐方式付款to pay on account F'UguC">  
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代理某人||为某人on ones account||on account of one Hc&uE3=%sL  
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为自己计算||独立帐目on ones own account SZK
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由某人收益并负风险on ones account and risk||for ones account and risk ){Ciu[h  
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由某人负担for ones account||for account of one w]W`R.  
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按某人指示||列入某人帐户by order and for account of one /jjW/lr  
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列入5月份帐目for May account }DDVGs[  
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编入某中帐项下to pass to the account of||to place to the account of +AB6lv  
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寄出清算书to send in an account||to send in render an account 'g]hmE  
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支票薄cheque book x Y| yI>  
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支票陈票人cheque drawer 
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持票人cheque holder &} ,*\Oj  
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不记名支票cheque to bearer||bearer cheque Gfv(w=rr?  
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记名支票||认人支票cheque to order h2% J/69  
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到期支票antedated cheque Ivsb<qzG  

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未到期支票postdated cheque ^/*KNnAWp  
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保付支票certified cheque `@|w>8bMz{  
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未获兑现支票，退票returned cheque khAqYu")  
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横线支票crossed cheque ( S oo<.9~  
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普通横线general crossing 55-D\n<  
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特别横线special crossing bC~~5Cm  
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空白支票blank cheque <tbZj=*O/o  
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失效支票，过期支票stale cheque ]` ]g@v  
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普通支票open cheque %6ub3PLw8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ->E=&X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J!h^egP  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque !@g)10u  
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保证兑现to certify a cheque 1
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填写支票数额to fill up a cheque $/_qE  
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支票上划线to cross a cheque (/h5zCc/v  
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开发支票to make out a cheque T_#, A0G  
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签发支票，开立支票to draw a cheque||to issue a cheque H?yE3w  
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透支支票to overdraw a cheque F}X0',  
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背书支票to endorse a cheque SEF6B45}1  
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请付票款||清付票款to pay a cheque||to honour a cheque Bw<
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支票退票to dishonour a cheque gPEqjj  
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拒付支票to refuse a cheque SR7j\1a/2A  
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拒付支票to stop payment of a cheque TbhH&kG)1  
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提示要求付款to present for payment +=3CL2{An  
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见票即付持票人payable to bearer 2x}6\t  
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支付指定人payable to order ~+n,1]W_  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer f_6`tq m%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds --k:a$Nt  
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文字与数字不一致words and figures differ M]EsS^/X  
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支票  '3,\@4  
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时间已过account closed Omyt2`q  

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更改处应加盖印章alterations require initials ;+_8&wbqW  
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时间已过effects not cleared =x l~][  
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停止付款payment stopped tS?lB05TOR  
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支票毁损cheque mutilated 80hme+e  
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汇款||寄钱to remit||to send money PpOlt.yui  
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寄票供取款||支票支付to send a cheque for payment  tFh|V pB  
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寄款人a remitter Y 62r  
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收款人a remittee :c8^db`"  
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国外汇票foreign Bill n'(n4qH2#s  
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国内汇票inland Bill H" g&  
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跟单汇票documentary bill K`Zb;R X  
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空头汇票accommodation bill & 7nfTc  
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原始汇票original bill Tk=3"y+u[  
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改写||换新票据renewed bill dWWkO03|  
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即期汇票sight bill||bill on demand 7I3CPc$  
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…days after date||…days after date…日后付款 oYM3$.{E  
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…months after date||…months after date…月后付款 C)kQi2T  
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见票后…日付款…days after sight||…days sight 2g545r.  
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见票后…月付款…months after sight||…months sight 6b)UoJxj  
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同组票据set of bills aRP+?}b">  
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单张汇票sola of exchange||sole of exchange <Tu
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远期汇票usance bill||bill at usance )5OU!c  
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长期汇票long bill ?8m/]P/~  
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短期汇票short bill 0-HE, lv  
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逾期汇票overdue bill wQ^a2$Z  
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宽限日期days of grace k~dr;j  
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电汇telegraphic transfer （T.T） /GaR&  
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邮汇postal order||postal note （Am.）||post office order||money order o7 seGw<$X  
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本票promissory note （P/N） L]}|{<3\  

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押汇负责书||押汇保证书letter of hypothecation [_-K  
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副保||抵押品||付属担保物collateral security /K<Nlxcm  
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担保书trust receipt||letter of indemnity H!u:P?j@\  
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承兑||认付acceptance ENzeVtw0  
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单张承兑general acceptance cD6o8v4]]  
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有条件承兑qualified acceptance FzIA>njt  
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附条件认付conditional acceptance <k!G%R<9  
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部分认付partial acceptance   y=Hl~ev`9