[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。   iCXKi7  
会计报表statement of account BK*Bw,KQ<  
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往来帐目account current -5X*y4#  
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现在往来帐||存款额current accout _DD.#YB</  
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销货帐account sales #Y>os3]  
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共同计算帐项joint account kZU v/]Y.  
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未决帐项outstanding account \ )'`F; P  
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贷方帐项credit account||creditor account  Oye:V  
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借方帐项debit account||debtor account -#agWqUM|T  
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应付帐||应付未付帐account payable e Y'< UO  
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应收帐||应收未收帐account receivable Op>l~{{ {  
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新交易||新帐new account * %p`Jk-U  
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未决帐||老帐old account WH^^.^(i  

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现金帐cash account yc:y}"  
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流水帐running account zg+6< .
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暂记帐||未定帐suspense account `~;`q  
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过期帐||延滞帐overdue account||pastdue account QFX/
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杂项帐户sundry account 8lZB3p]X  
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详细帐单||明细表detail account cD JeYduK  
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呆帐bad account 8kYI ~
  
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会计项目title of account mO8E-D*3  
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会计薄||帐薄account-book 0qp Pz|h  
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营业报告书||损益计算表account of budiness||business report /{%p%Q[X  
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借贷细帐||交验帐account rendered Boj#r ,x  
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明细帐account stated Lu5lpeSQ  
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与…银行开立一户头to open an account with Ev]oPCeA  
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与…银行建立交易to keep account with F#KUu3;B  
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继续记帐to keep account p|n!R $_g\  
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与…有交易to have an account with V\*J"ZP&  
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作成会计帐||有往来帐项to make out an account with @S)p{T5G  
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清算||清理债务to make up an account r1a/'+  
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清洁帐目||与…停止交易to close ones account with '#u=wyp  
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结帐to close an account f{+X0Oj  
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清理未付款to ask an account||to demand an account $D;-;5[-/r  
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结清差额to balance the account with pGP$2  
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清算to settle an account||to liquidate an account||to square an account "O<TNSbrC  
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审查帐目||监查帐目to audit an account C A$R  
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检查帐目to examine an account -5Aqf\  
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转入A的帐户to charge the amount to As account I 8 Ls_$[  
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以计帐方式付款to pay on account [cT7Iqip  
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代理某人||为某人on ones account||on account of one |3=tF"h  
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为自己计算||独立帐目on ones own account cWp5pGIzfp  
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由某人收益并负风险on ones account and risk||for ones account and risk yTh60U  
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由某人负担for ones account||for account of one ^vc#)tm5p  
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按某人指示||列入某人帐户by order and for account of one \g:Bg%43h  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of ;"+]bne~  
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寄出清算书to send in an account||to send in render an account B/bS:  
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支票薄cheque book Cm[^+.=I  
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支票陈票人cheque drawer kqp*o+Oz',  
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持票人cheque holder O"f|gc)GLz  
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不记名支票cheque to bearer||bearer cheque /P gcW  
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记名支票||认人支票cheque to order V.~C.x  
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到期支票antedated cheque WcKL=Z?(  
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未到期支票postdated cheque uz[5h0c  
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保付支票certified cheque ;8> TD&]{  
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未获兑现支票，退票returned cheque 1g bqHxWI  
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横线支票crossed cheque LM?UV)  
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普通横线general crossing Mh*^@_h?  
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特别横线special crossing Uh8c!CA8:\  
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空白支票blank cheque !vwx0  
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失效支票，过期支票stale cheque L\/YS;Y  
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普通支票open cheque >^V3Z{;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AfOq?V  
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支票换现金||兑现to cash a cheque /@~&zx&_  
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清理票款to clear a cheque v*.#LJEm  
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保证兑现to certify a cheque I-`qo7dQ_S  
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填写支票数额to fill up a cheque <0hJo=6a8  
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支票上划线to cross a cheque *;I F^u1  
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开发支票to make out a cheque b2vc  
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签发支票，开立支票to draw a cheque||to issue a cheque ;<yVJox  
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透支支票to overdraw a cheque 6$JRV  
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背书支票to endorse a cheque G2x5%`   
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请付票款||清付票款to pay a cheque||to honour a cheque m )2t<  
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支票退票to dishonour a cheque N!e?K=}tL  
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拒付支票to refuse a cheque }0({c~z\  

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拒付支票to stop payment of a cheque ~la=rh3  
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提示要求付款to present for payment G
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见票即付持票人payable to bearer P7I,xcOm  
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支付指定人payable to order dm Lgt)-t  
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已过期||无效out of date||stale $ ;/Ny)"  
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请给出票人R/D||refer to drawer $J#}3;a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oy'Q#!  
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文字与数字不一致words and figures differ @T1/S&F=  
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支票 x
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时间已过account closed J%xp1/=2  
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更改处应加盖印章alterations require initials `4Z#/g  
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时间已过effects not cleared y]?%2ud/=  
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停止付款payment stopped Ih`
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支票毁损cheque mutilated >S{1=N@Ev=  
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汇款||寄钱to remit||to send money xzM
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寄票供取款||支票支付to send a cheque for payment 3 %dbfT j  
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寄款人a remitter ?ArQ{9c  
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收款人a remittee |TF6&$>d  

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国外汇票foreign Bill xJFcW+  
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国内汇票inland Bill )YZx]6\l)  
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跟单汇票documentary bill }}"|(2I  
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空头汇票accommodation bill 8.7lc2aX  
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原始汇票original bill m6A\R KJ'  
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改写||换新票据renewed bill $'::51  
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即期汇票sight bill||bill on demand U8,pe;/ln`  
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…days after date||…days after date…日后付款 8kE3\#);\  
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…months after date||…months after date…月后付款 eF' l_*  
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见票后…日付款…days after sight||…days sight vkeZ!klYB  
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见票后…月付款…months after sight||…months sight Q-1Xgw!  
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同组票据set of bills q0NToVo@  
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单张汇票sola of exchange||sole of exchange k~fH:X~x  
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远期汇票usance bill||bill at usance ViG>gMGv  
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长期汇票long bill $I4Wl:(~}  
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短期汇票short bill fVdu9 l  
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逾期汇票overdue bill Sl@Ucc31  
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宽限日期days of grace 9}H]4"f7  
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电汇telegraphic transfer （T.T） z%\&n0  
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邮汇postal order||postal note （Am.）||post office order||money order IIAmx[ b  
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本票promissory note （P/N） u(\O@5a  
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押汇负责书||押汇保证书letter of hypothecation 0?dr(   
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副保||抵押品||付属担保物collateral security  G8!|Lo  
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担保书trust receipt||letter of indemnity `*U$pg  
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承兑||认付acceptance ga(k2Q;y  

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单张承兑general acceptance Vjw u:M  
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有条件承兑qualified acceptance E+#<WK-  
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附条件认付conditional acceptance n?;rWq"  
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部分认付partial acceptance   P.
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