[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。   f9,EWuQNS  
会计报表statement of account 5$oewjLO  
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往来帐目account current u5Ny=Xm  
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现在往来帐||存款额current accout WE[m@K[CR  
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销货帐account sales `4%;qLxngP  
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共同计算帐项joint account zBt`L,^  
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未决帐项outstanding account >{m2
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贷方帐项credit account||creditor account BF36V\  
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借方帐项debit account||debtor account Kej|1g1f  
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应付帐||应付未付帐account payable dC`tN5  
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应收帐||应收未收帐account receivable lc[XFc  
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新交易||新帐new account 4.|-m.a  
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未决帐||老帐old account 'y9*
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现金帐cash account
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流水帐running account e?V,fzg  
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暂记帐||未定帐suspense account /_V'DJV  
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过期帐||延滞帐overdue account||pastdue account z
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杂项帐户sundry account v&fGCD\R  
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详细帐单||明细表detail account a3q\<"|  
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呆帐bad account q]^,vei  
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会计项目title of account @,k7xm$u  
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会计薄||帐薄account-book xf/m!b"p  
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营业报告书||损益计算表account of budiness||business report cC%j!8!  
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借贷细帐||交验帐account rendered FI{AZb_'  
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明细帐account stated e_/x&a(i8  
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与…银行开立一户头to open an account with EMlIxpCn:  
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与…银行建立交易to keep account with |SQ|qbe=  
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继续记帐to keep account b`CWp ;6Y  
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与…有交易to have an account with :)IV!_>'d  
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作成会计帐||有往来帐项to make out an account with jl}$HEI5m}  
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清算||清理债务to make up an account g n ?YF`  
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清洁帐目||与…停止交易to close ones account with 7,'kpyCj  
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结帐to close an account iW;i
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清理未付款to ask an account||to demand an account #BY`h~&T  
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结清差额to balance the account with uzBz}<M=  
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清算to settle an account||to liquidate an account||to square an account \
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审查帐目||监查帐目to audit an account .DguR2KT  
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检查帐目to examine an account {0v*xL_O^  
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转入A的帐户to charge the amount to As account K84^O
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以计帐方式付款to pay on account F{m{d?:OA  
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代理某人||为某人on ones account||on account of one iwF9[wAft  
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为自己计算||独立帐目on ones own account 8g~EL{'  
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由某人收益并负风险on ones account and risk||for ones account and risk NHQF^2\\  
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由某人负担for ones account||for account of one {~Tg7<\L  
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按某人指示||列入某人帐户by order and for account of one 0CExY9@Wq  
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列入5月份帐目for May account PWr(*ZP>hI  
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编入某中帐项下to pass to the account of||to place to the account of f3MRD4+-  
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寄出清算书to send in an account||to send in render an account ~B
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支票薄cheque book .Ajz r8P  
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支票陈票人cheque drawer A^\.Z4=d"  
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持票人cheque holder =uHnRY  
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不记名支票cheque to bearer||bearer cheque YY((#"o;l  
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记名支票||认人支票cheque to order Ex amD">
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到期支票antedated cheque >et-{(G  
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未到期支票postdated cheque yF}OfK?0f  
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保付支票certified cheque pIV-kI:w  
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未获兑现支票，退票returned cheque B(a-
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横线支票crossed cheque M-L2w"  
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普通横线general crossing ='ZRfb&  
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特别横线special crossing ,u }XWV  
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空白支票blank cheque 'FlJpA}  
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失效支票，过期支票stale cheque ORGD  
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普通支票open cheque ]V %.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 h~&gIub  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Wcb7 ;~K  
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支票换现金||兑现to cash a cheque 2LrJ>Mi  
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清理票款to clear a cheque Q-ni|  
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保证兑现to certify a cheque .s#;s'>g  
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填写支票数额to fill up a cheque j1_@qns{  
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支票上划线to cross a cheque V"p!Bf  
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开发支票to make out a cheque uB!kM  
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签发支票，开立支票to draw a cheque||to issue a cheque K3\#E/Ox  
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透支支票to overdraw a cheque ?Ma~^0  
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背书支票to endorse a cheque #gm)dRKm%  
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请付票款||清付票款to pay a cheque||to honour a cheque mhW-J6u*  
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支票退票to dishonour a cheque ^$&k5e/}C  
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拒付支票to refuse a cheque nFe%vu8a  
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拒付支票to stop payment of a cheque K}=|.sE9  

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提示要求付款to present for payment Q5%#^ZdsTd  
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见票即付持票人payable to bearer RT>{*E<I  
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支付指定人payable to order ' oFxR003  
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已过期||无效out of date||stale L28*1]\Jh  
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请给出票人R/D||refer to drawer UX]L;kI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O$IjNx  
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文字与数字不一致words and figures differ D5~n/.B"  

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支票 J<Pw+6B~  
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时间已过account closed 7z~_/mAI  
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更改处应加盖印章alterations require initials 0j C3fT!n  
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时间已过effects not cleared HNL42\Kz!  
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停止付款payment stopped eSW {Cb  
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支票毁损cheque mutilated xA ggn  
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汇款||寄钱to remit||to send money d,$d~alY  
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寄票供取款||支票支付to send a cheque for payment {)AMwq  
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寄款人a remitter -Z-IF#%  
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收款人a remittee >3u]OSb  
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国外汇票foreign Bill _bD/D!|  
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国内汇票inland Bill nL:SG{7  
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跟单汇票documentary bill LW:o8ES33  
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空头汇票accommodation bill 5<L_|d)0"  
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原始汇票original bill .WQ<jZt>  
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改写||换新票据renewed bill - y9>;6  
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即期汇票sight bill||bill on demand f
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…days after date||…days after date…日后付款 7m#[!%D  
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…months after date||…months after date…月后付款 ;O 0+,  
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见票后…日付款…days after sight||…days sight r3rxC&  
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见票后…月付款…months after sight||…months sight p1c3Q$>i  
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同组票据set of bills I &*_,d  
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单张汇票sola of exchange||sole of exchange iA_8(Yo  
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远期汇票usance bill||bill at usance nxQ?bk}*d  
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长期汇票long bill PCc|}*b  
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短期汇票short bill #0b&^QL  
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逾期汇票overdue bill 2WM\elnA  
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宽限日期days of grace nD"~?*Lt  
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电汇telegraphic transfer （T.T） =j0x.fSe  
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邮汇postal order||postal note （Am.）||post office order||money order 09M;}4ev&7  
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本票promissory note （P/N） /7$mxtB5%L  
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押汇负责书||押汇保证书letter of hypothecation $7
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副保||抵押品||付属担保物collateral security IN^9uL]B  
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担保书trust receipt||letter of indemnity }\v^+scD  
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承兑||认付acceptance jeN1eM8WI  
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单张承兑general acceptance 2]jPv0u  
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有条件承兑qualified acceptance '\p;y7N  
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附条件认付conditional acceptance RJJ1  
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部分认付partial acceptance   c]Un
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