[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。   0xQ="aXE  
会计报表statement of account /"%(i#<)xs  
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往来帐目account current ).b,KSi  
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现在往来帐||存款额current accout .V Cfh+*J#  
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销货帐account sales 96FS-`  
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共同计算帐项joint account ;9rS[$^$O  
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未决帐项outstanding account F$k^px  
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贷方帐项credit account||creditor account Q'B2!9=LB  
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借方帐项debit account||debtor account .h7`Q{  
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应付帐||应付未付帐account payable (:P-ef$]C  
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应收帐||应收未收帐account receivable hE|W%~Jx  
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新交易||新帐new account [ u.r]\[J  
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未决帐||老帐old account Ump$N#  
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现金帐cash account nR(v~_y[V  
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流水帐running account lPaTkZw  
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暂记帐||未定帐suspense account A 6IrA/b  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account /f}!G  
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详细帐单||明细表detail account YLsOA` 5X  
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呆帐bad account .<Rw16O  
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会计项目title of account %;eD.If}  
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会计薄||帐薄account-book Fd86P.Df  
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营业报告书||损益计算表account of budiness||business report l@)`Q  
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借贷细帐||交验帐account rendered 0MI4"<  
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明细帐account stated )Yu  
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与…银行开立一户头to open an account with $<QrV,T  
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与…银行建立交易to keep account with U4.$o]58  
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继续记帐to keep account UCt}\IJ  
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与…有交易to have an account with `Gj(>z*  
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作成会计帐||有往来帐项to make out an account with n
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清算||清理债务to make up an account I>GBnx L  
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清洁帐目||与…停止交易to close ones account with u"uL
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结帐to close an account f14^VTzP/#  
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清理未付款to ask an account||to demand an account ua)jGif  
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结清差额to balance the account with /O5&)%N  
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清算to settle an account||to liquidate an account||to square an account |his8\C+x  
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审查帐目||监查帐目to audit an account 9b&|'BBW  
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检查帐目to examine an account HhL;64OYa  
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转入A的帐户to charge the amount to As account Kxch.$hc,  
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以计帐方式付款to pay on account s-_D,$ |  
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代理某人||为某人on ones account||on account of one r=&,2meo  
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为自己计算||独立帐目on ones own account VJ=>2' I  
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由某人收益并负风险on ones account and risk||for ones account and risk m/1FVC@*  
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由某人负担for ones account||for account of one {
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按某人指示||列入某人帐户by order and for account of one *m}8L%<
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列入5月份帐目for May account Vw1>d+<~-)  
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编入某中帐项下to pass to the account of||to place to the account of !,$#i  
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寄出清算书to send in an account||to send in render an account T@tsM|pI  
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支票薄cheque book bGCC?}\  
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持票人cheque holder [( heE  
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不记名支票cheque to bearer||bearer cheque cuN9RG  
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记名支票||认人支票cheque to order t1Fqq4wRi  
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到期支票antedated cheque rG P;0KtQ  
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未到期支票postdated cheque !:&SfPv  
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保付支票certified cheque Wx:v~/r  
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未获兑现支票，退票returned cheque 9^
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横线支票crossed cheque SaXt"Ju,AH  
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普通横线general crossing K,g
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特别横线special crossing 6{I7)@>N  
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空白支票blank cheque +j9+~  
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失效支票，过期支票stale cheque NCKR<!(  
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普通支票open cheque [)I^v3]U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zeMV_rW~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2E-Kz?,:[  
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支票换现金||兑现to cash a cheque /RB%m8@;  
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清理票款to clear a cheque 12 )  
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保证兑现to certify a cheque &3iI\s[  
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填写支票数额to fill up a cheque iX?j"=!  
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支票上划线to cross a cheque g
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开发支票to make out a cheque { %wrx'<  
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签发支票，开立支票to draw a cheque||to issue a cheque s3Bo'hGxG  
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透支支票to overdraw a cheque 6U ).vg<  
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背书支票to endorse a cheque Y3|_&\v6  
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请付票款||清付票款to pay a cheque||to honour a cheque Vb\^xdL>  
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支票退票to dishonour a cheque h9d*N9!;M  
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拒付支票to refuse a cheque HZ(giAyjq  
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拒付支票to stop payment of a cheque #H
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提示要求付款to present for payment XcbEh  
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见票即付持票人payable to bearer ./tZ*sP:  
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支付指定人payable to order U4"&T,'lTL  
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已过期||无效out of date||stale ~Y1nU-  
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请给出票人R/D||refer to drawer 1Uah IePf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Kli~$c& M  
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文字与数字不一致words and figures differ ^]/
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支票 3
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时间已过account closed ~1Ffu x  
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更改处应加盖印章alterations require initials H.Z<T{y;  
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时间已过effects not cleared ;wHyX)&X$  
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停止付款payment stopped Lq#!}QcW=  
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支票毁损cheque mutilated fndH]Yp  
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汇款||寄钱to remit||to send money Wq25,M'  
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寄票供取款||支票支付to send a cheque for payment a 4?c~bs  
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寄款人a remitter w,1*dn  
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收款人a remittee GC
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国外汇票foreign Bill T'5MO\  
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国内汇票inland Bill )SaMfP1=v  
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跟单汇票documentary bill HC$}KoZkC  
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空头汇票accommodation bill @n$/2y_.  
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原始汇票original bill 5"L.C32  
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改写||换新票据renewed bill C)&BtiUN/  
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即期汇票sight bill||bill on demand WFfn:WSWU  
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…days after date||…days after date…日后付款 'On%p|s)H  
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…months after date||…months after date…月后付款 &Y2Dft_K  
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见票后…日付款…days after sight||…days sight TV?MB(mN  
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见票后…月付款…months after sight||…months sight 1-sG`%  
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同组票据set of bills (JT 273  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 2~%^y6lR  
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长期汇票long bill CsN^u H
 
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短期汇票short bill M[QQi2:&  
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逾期汇票overdue bill ur[^/lxx0  
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宽限日期days of grace &W{v(@  
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电汇telegraphic transfer （T.T） ==EB\>g|  
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邮汇postal order||postal note （Am.）||post office order||money order 9^@)R ED  
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本票promissory note （P/N） R$;TX^r'o&  
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押汇负责书||押汇保证书letter of hypothecation w@LLxL>Y  
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副保||抵押品||付属担保物collateral security %^[D+1ULb  
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担保书trust receipt||letter of indemnity ],Yy)<e.  
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承兑||认付acceptance 4eJR=h1  
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单张承兑general acceptance zE~Xxp  
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有条件承兑qualified acceptance h}kJ,n  
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附条件认付conditional acceptance 6[SIDOp*^  
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部分认付partial acceptance   qHvUBx0