[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。   NiO|Aki{  
会计报表statement of account RMO6kbfP  
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往来帐目account current -40OS=wpA  
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现在往来帐||存款额current accout oZ"93]3-  
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销货帐account sales ?j-;;NNf  
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共同计算帐项joint account oar`xH$C  
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未决帐项outstanding account 6<+8[o  
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贷方帐项credit account||creditor account *d;D~"E<@  
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借方帐项debit account||debtor account $jtXNE?  
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应付帐||应付未付帐account payable 3^J~ts{*  
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应收帐||应收未收帐account receivable a 54qv^I S  
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新交易||新帐new account H&3i[D!p  
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未决帐||老帐old account 1L:sck5k  
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现金帐cash account __N#Y/e ]  
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流水帐running account WPzq?yK  
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暂记帐||未定帐suspense account e$+/;MRq  
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过期帐||延滞帐overdue account||pastdue account QY]G+3W  
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杂项帐户sundry account U`h>[9  
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详细帐单||明细表detail account PWw2;3`-6w  
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呆帐bad account "X7;^yY  
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会计项目title of account PF4"J^V  
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会计薄||帐薄account-book jQc.@^#+x  
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营业报告书||损益计算表account of budiness||business report ].C 4RH  
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借贷细帐||交验帐account rendered Pb(XR+  
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明细帐account stated ,GH;jw)P  
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与…银行开立一户头to open an account with GvCB
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与…银行建立交易to keep account with .< Lb v5m  
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继续记帐to keep account \z4I'"MC.9  
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与…有交易to have an account with %bp8VR sY  
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作成会计帐||有往来帐项to make out an account with S-8wL%r  
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清算||清理债务to make up an account @vC7j>*4B  
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清洁帐目||与…停止交易to close ones account with n]N+  
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结帐to close an account <#hltP y
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清理未付款to ask an account||to demand an account qJQ!e
  
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结清差额to balance the account with x*EzX4$x  
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清算to settle an account||to liquidate an account||to square an account nY#V~^|  
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审查帐目||监查帐目to audit an account 0u?{"xH{+}  
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检查帐目to examine an account g=*`6@_=  
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转入A的帐户to charge the amount to As account %7X<:f|N8x  
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以计帐方式付款to pay on account /D] V3|@E  
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代理某人||为某人on ones account||on account of one |M*jo<C  
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为自己计算||独立帐目on ones own account GTj=R$%09  
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由某人收益并负风险on ones account and risk||for ones account and risk M~0A-*N  
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由某人负担for ones account||for account of one YF+hN\  
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按某人指示||列入某人帐户by order and for account of one W\'njN  
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列入5月份帐目for May account vyME  
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编入某中帐项下to pass to the account of||to place to the account of Di[}y;  
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寄出清算书to send in an account||to send in render an account tSST.o3  
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支票薄cheque book }PZz(Ms  
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支票陈票人cheque drawer <@BzF0  
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持票人cheque holder +%Vbz7+!  
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不记名支票cheque to bearer||bearer cheque 2<dl23  
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记名支票||认人支票cheque to order %ZN p  
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到期支票antedated cheque TBfX1v|Z)  
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未到期支票postdated cheque /Q7cQ2[EU  
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保付支票certified cheque S ("Zzq`  
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未获兑现支票，退票returned cheque j8@Eqh  
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横线支票crossed cheque ,&S^Ryc  
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普通横线general crossing ,2F4S5F~rC  
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特别横线special crossing B/IPG~aMEZ  
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空白支票blank cheque c5uT'P"  
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失效支票，过期支票stale cheque )z0qKb\  
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普通支票open cheque !GkwbHr+p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0\tk/<w2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :$&%Pxm  
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支票换现金||兑现to cash a cheque kJ6=T6s  
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清理票款to clear a cheque W G2 E3y  
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保证兑现to certify a cheque ?2VY^7N[  
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填写支票数额to fill up a cheque -bHQy:  
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支票上划线to cross a cheque eR r.j  
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开发支票to make out a cheque hkw;W[ZWa  
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签发支票，开立支票to draw a cheque||to issue a cheque E6
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透支支票to overdraw a cheque .lfKS!m2  
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背书支票to endorse a cheque SU;PmG4  
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请付票款||清付票款to pay a cheque||to honour a cheque @-bX[}.  
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支票退票to dishonour a cheque M}NmA  
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拒付支票to refuse a cheque Q[^IX  
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拒付支票to stop payment of a cheque Pl<r*d)h  
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提示要求付款to present for payment ^,')1r,  
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见票即付持票人payable to bearer 8;;!2>N  
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支付指定人payable to order 7PO3{I  
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已过期||无效out of date||stale |n=m{JX\m  
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请给出票人R/D||refer to drawer /%|JP{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PHl{pE*  
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文字与数字不一致words and figures differ D'Tb=  
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支票 R;&C6S  
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时间已过account closed qPZ' n=+  
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更改处应加盖印章alterations require initials fyPpzA0  
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时间已过effects not cleared C( 8i 0(1  
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停止付款payment stopped 
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支票毁损cheque mutilated O*{<{3  
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汇款||寄钱to remit||to send money D+ mZ7&L  
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寄票供取款||支票支付to send a cheque for payment DhZuQpH
 
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寄款人a remitter
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收款人a remittee .[&0FHnJ5  
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国外汇票foreign Bill TI4#A E  
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国内汇票inland Bill $/;D8P5/&=  
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跟单汇票documentary bill R<.<wQ4I  
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空头汇票accommodation bill oV"d%ks  
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原始汇票original bill kFKc9}7W  
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改写||换新票据renewed bill O~ a`T  
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即期汇票sight bill||bill on demand ZK:dhwer  
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…days after date||…days after date…日后付款 cs[_TJo  
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…months after date||…months after date…月后付款 3#GZ6:rVJ  
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见票后…日付款…days after sight||…days sight +*u'vt?  
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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 &O|!w&  
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单张汇票sola of exchange||sole of exchange [6 d~q]KH  
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远期汇票usance bill||bill at usance LDg"s0n#  
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长期汇票long bill &d,chb (  
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短期汇票short bill 0cYd6u@  
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逾期汇票overdue bill 2!-?  
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宽限日期days of grace yH`4sd  
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电汇telegraphic transfer （T.T） 'K|Jg.2  
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邮汇postal order||postal note （Am.）||post office order||money order f/1soGA  
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本票promissory note （P/N） SW94(4qo  
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押汇负责书||押汇保证书letter of hypothecation ,(1n(FZ  
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副保||抵押品||付属担保物collateral security 72i]`   
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担保书trust receipt||letter of indemnity <V
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承兑||认付acceptance [H~Yg2O  
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单张承兑general acceptance '7'*+sgi$  
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有条件承兑qualified acceptance 1q?b?.  
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附条件认付conditional acceptance YsX&]4vzm  
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部分认付partial acceptance   o{W4@:Ib