[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。   { hUbK+dKZ  
会计报表statement of account $~4ZuV%  
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往来帐目account current P-ma~g>I  
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现在往来帐||存款额current accout |r5|IA  
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销货帐account sales pU)wxv [~  
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共同计算帐项joint account z7F~;IB*u  
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未决帐项outstanding account sj003jeko  
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贷方帐项credit account||creditor account P5Ms X~mT  
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借方帐项debit account||debtor account m6QlIdl  
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应付帐||应付未付帐account payable u*Eb4  
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应收帐||应收未收帐account receivable [2.uwn]i  
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新交易||新帐new account d raY/  
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未决帐||老帐old account OOs Y{8xM  
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现金帐cash account 4dv+RRpGOv  
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流水帐running account bTE%
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暂记帐||未定帐suspense account yb5 6nd  
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过期帐||延滞帐overdue account||pastdue account ` *x;&.&v  
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杂项帐户sundry account =K~<& l8
 
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详细帐单||明细表detail account w_q{C>-cR  
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呆帐bad account ]re1$W#*  
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会计项目title of account uj,YCJ8UZs  
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会计薄||帐薄account-book x6\EU=
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营业报告书||损益计算表account of budiness||business report 4,!#E0  
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借贷细帐||交验帐account rendered a` A V  
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明细帐account stated :{bvCos<)  
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与…银行开立一户头to open an account with {DJ!T  
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与…银行建立交易to keep account with o8;>E>;  
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继续记帐to keep account C?m2R(RF  
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与…有交易to have an account with #pO=\lJ
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作成会计帐||有往来帐项to make out an account with 4v9jGwnzt  
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清算||清理债务to make up an account 1=:=zyEEo  
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清洁帐目||与…停止交易to close ones account with {~q"Y]?  
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结帐to close an account }zC9;R(E  
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清理未付款to ask an account||to demand an account " E+V>V+  
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结清差额to balance the account with -
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清算to settle an account||to liquidate an account||to square an account JC 6?*R  
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审查帐目||监查帐目to audit an account x6yYx_  
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检查帐目to examine an account #<h//<  
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转入A的帐户to charge the amount to As account xf2|9Tqt  
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以计帐方式付款to pay on account g{ ()  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account U80h0t%  
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由某人收益并负风险on ones account and risk||for ones account and risk q4MR9ig1E_  
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由某人负担for ones account||for account of one S:(YZ%#  
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按某人指示||列入某人帐户by order and for account of one G)8v~=Bv  
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列入5月份帐目for May account ,ZV>
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编入某中帐项下to pass to the account of||to place to the account of )FpizoVq0  
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寄出清算书to send in an account||to send in render an account r03%+:  
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支票薄cheque book G^|!'V  
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支票陈票人cheque drawer xp?YM35  

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持票人cheque holder d&* c3F  
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不记名支票cheque to bearer||bearer cheque Vk> &
 
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记名支票||认人支票cheque to order uUiS:Tp]  
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到期支票antedated cheque efNscgi  
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未到期支票postdated cheque *_Vv(
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保付支票certified cheque ;W T<]  
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未获兑现支票，退票returned cheque DcNp-X40I  
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横线支票crossed cheque #*q]^Is"  
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普通横线general crossing ?nPG#Z|%  
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特别横线special crossing x`c7*q%  
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空白支票blank cheque BT&R:_:  
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失效支票，过期支票stale cheque SXP(C^?C  
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普通支票open cheque ^r-d.1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /{:XYeX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SswcO9JCX3  
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支票换现金||兑现to cash a cheque 2F>Y{3&  
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清理票款to clear a cheque Pn^`_  
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保证兑现to certify a cheque :A zlls  
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填写支票数额to fill up a cheque WKiP0~  
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支票上划线to cross a cheque u3#+fn_  
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开发支票to make out a cheque nKzm.D gt_  
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签发支票，开立支票to draw a cheque||to issue a cheque , + G  
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透支支票to overdraw a cheque COsmVQ.  
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背书支票to endorse a cheque W,NqevXo:  
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请付票款||清付票款to pay a cheque||to honour a cheque p~@,zetS  
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支票退票to dishonour a cheque !Ztqh Xr  
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拒付支票to refuse a cheque mA{?E9W  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment T4]2R  
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见票即付持票人payable to bearer R>O_2`c  
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支付指定人payable to order 7S}0Kuk)  
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已过期||无效out of date||stale uC;_?Bve  
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请给出票人R/D||refer to drawer 9>&zOITTaL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D{N8q^Cs9  
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文字与数字不一致words and figures differ =\< 7+nv  
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支票 &#2&V>pE  
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时间已过account closed ~pRgTXbz  
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更改处应加盖印章alterations require initials pX_#Y)5  
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时间已过effects not cleared GM6,LzH  
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停止付款payment stopped (zo7h  
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支票毁损cheque mutilated vUpAW[[  
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汇款||寄钱to remit||to send money XZIapT  
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寄票供取款||支票支付to send a cheque for payment l53i {o  
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寄款人a remitter U>PZ3  
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收款人a remittee y&$n[ j  
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国外汇票foreign Bill <VxA&bb7c  
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国内汇票inland Bill XKjrS 9:  
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跟单汇票documentary bill arL>{mj  
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空头汇票accommodation bill T3{O+aRt  
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原始汇票original bill B"GC|}N)v  
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改写||换新票据renewed bill 9lYKG^#D  
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即期汇票sight bill||bill on demand Cf[tNq  
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…days after date||…days after date…日后付款 ahl|N
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…months after date||…months after date…月后付款 1bV G%N  
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见票后…日付款…days after sight||…days sight }QI \K  
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见票后…月付款…months after sight||…months sight #*.!J zOg  
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同组票据set of bills 5sY
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单张汇票sola of exchange||sole of exchange v<1@"9EH  
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远期汇票usance bill||bill at usance Kki(A4;7F  
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长期汇票long bill pz ^S3fy  
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短期汇票short bill j3sz"(  
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逾期汇票overdue bill  LDg9@esi  
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宽限日期days of grace 08ZvRy(Je<  
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电汇telegraphic transfer （T.T）  9tpyrGv  
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邮汇postal order||postal note （Am.）||post office order||money order +`F(wk["m  
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本票promissory note （P/N） C@-Hm  
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押汇负责书||押汇保证书letter of hypothecation URVW5c  
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副保||抵押品||付属担保物collateral security 8J,^O04<  
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担保书trust receipt||letter of indemnity 'N{1b_v?  
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承兑||认付acceptance *$7^.eHfdd  
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单张承兑general acceptance 3JD 62wtx  
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有条件承兑qualified acceptance pRfKlTU\  
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附条件认付conditional acceptance nIH(2j  
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部分认付partial acceptance   Rs<S}oeLn