[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。   p/H.bG!z  
会计报表statement of account tUn>=>cWP  
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往来帐目account current tbrU>KCBD  
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现在往来帐||存款额current accout '&>"`q  
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销货帐account sales 'yo@5*x7  
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共同计算帐项joint account j,IRUx13f  
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未决帐项outstanding account ~.a"jYb7A}  
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贷方帐项credit account||creditor account *$p*'vR  
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借方帐项debit account||debtor account  tV}!_  
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应付帐||应付未付帐account payable _nGx[1G( 5  
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应收帐||应收未收帐account receivable =H95?\}T[  
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新交易||新帐new account Mz+I YP`L  
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未决帐||老帐old account !$I~3_c  
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现金帐cash account L!f~Am:#  
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流水帐running account bpu`'Vx  
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暂记帐||未定帐suspense account I| TNo-!$  
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过期帐||延滞帐overdue account||pastdue account <^S\&v1C_  
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杂项帐户sundry account l5z//E}W  
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详细帐单||明细表detail account rzY)vC+ZT  
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呆帐bad account Ir;JYY!0?  
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会计项目title of account p.:651b  
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会计薄||帐薄account-book  bP svoG  
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营业报告书||损益计算表account of budiness||business report YS3~sA  
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借贷细帐||交验帐account rendered Y9BQLu4F  
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明细帐account stated .0dGS  
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与…银行开立一户头to open an account with #1dVp!?3T  
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与…银行建立交易to keep account with coC T]<  
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继续记帐to keep account @ x `X|>&  
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与…有交易to have an account with R*GBxJaw  
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作成会计帐||有往来帐项to make out an account with EIw] 9
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清算||清理债务to make up an account ")KqPD6k  
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清洁帐目||与…停止交易to close ones account with Cab-:2L]  
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结帐to close an account b |:Y3_>  
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清理未付款to ask an account||to demand an account }etdXO_^  
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结清差额to balance the account with af<h2r  
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清算to settle an account||to liquidate an account||to square an account WVD48}HF-  
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审查帐目||监查帐目to audit an account D\M"bf>q1  
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检查帐目to examine an account NC
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转入A的帐户to charge the amount to As account aX1b(h2  
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以计帐方式付款to pay on account -i?gYF!G  
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代理某人||为某人on ones account||on account of one {C&Uq#V  
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为自己计算||独立帐目on ones own account uD@ZM  
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由某人收益并负风险on ones account and risk||for ones account and risk wH8J?j"5>  
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由某人负担for ones account||for account of one  >SQzE
 
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按某人指示||列入某人帐户by order and for account of one /pjl6dJ t  
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列入5月份帐目for May account UhqTn$= fb  
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编入某中帐项下to pass to the account of||to place to the account of 8!|vp7/  
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寄出清算书to send in an account||to send in render an account 3"m]A/6C}  
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支票薄cheque book V<#KFm$>C  
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支票陈票人cheque drawer a%.W9=h=M(  
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持票人cheque holder ZeuL*c \  
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不记名支票cheque to bearer||bearer cheque )Xg5=zn$  

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记名支票||认人支票cheque to order xjr4')h  
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到期支票antedated cheque V3ht:>c9qs  
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未到期支票postdated cheque JWd[zJ[  
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保付支票certified cheque -y|J_;EG  
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未获兑现支票，退票returned cheque E>s+"y  
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横线支票crossed cheque pi"M*$  
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普通横线general crossing Cg]|x+  
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特别横线special crossing 8^}/T#l  
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空白支票blank cheque 0\XWdTj{  
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失效支票，过期支票stale cheque }y6@YfV${  
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普通支票open cheque < 8' b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Bza<.E=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -+@N/d5  
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支票换现金||兑现to cash a cheque `f}s<At  
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清理票款to clear a cheque .)[E`a  
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保证兑现to certify a cheque uSR%6=$  
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填写支票数额to fill up a cheque CmBPCjh  
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支票上划线to cross a cheque tRU/[?!  
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开发支票to make out a cheque e*T^:2oRl  
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签发支票，开立支票to draw a cheque||to issue a cheque h81giY]  
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透支支票to overdraw a cheque X[?fU&  
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背书支票to endorse a cheque ~s&r.6DW  
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请付票款||清付票款to pay a cheque||to honour a cheque ).jQ+XE'>  
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支票退票to dishonour a cheque &V+_b$  
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拒付支票to refuse a cheque @:w^j0+h  
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拒付支票to stop payment of a cheque r(wf>w3  
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提示要求付款to present for payment fPTLPcPP  
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见票即付持票人payable to bearer lPz`?Hn  
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支付指定人payable to order `&x>2FJ  
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已过期||无效out of date||stale =W')jKe0  
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请给出票人R/D||refer to drawer & +`g~6U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j@nK6`d+1  
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文字与数字不一致words and figures differ 1h`F*:nva  
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支票 CEkf0%YJ  
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时间已过account closed ;XNC+mPK  
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更改处应加盖印章alterations require initials d$\n@}8eZp  
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时间已过effects not cleared  7a_u=\,  
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停止付款payment stopped zGd[sjL  
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支票毁损cheque mutilated ulg=,+%r  
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汇款||寄钱to remit||to send money !6taOT >v  
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寄票供取款||支票支付to send a cheque for payment LCIe1P2  
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寄款人a remitter OS(Ua  
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收款人a remittee bjwl21;{  
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国外汇票foreign Bill R4[|f0l}s  
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国内汇票inland Bill j}} as  
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跟单汇票documentary bill 9,>c;7s X  
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空头汇票accommodation bill :Ef$[_S>  
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原始汇票original bill rc{F17~vX  
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改写||换新票据renewed bill up?S (.*B  
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即期汇票sight bill||bill on demand aHles5   
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…days after date||…days after date…日后付款 do< N+iK  
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…months after date||…months after date…月后付款 <;Td8T;  
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见票后…日付款…days after sight||…days sight 8;,(D#p  
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见票后…月付款…months after sight||…months sight Y-"7R>^I  
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同组票据set of bills 5[+E?4,&  
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单张汇票sola of exchange||sole of exchange _7-P8"m  
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远期汇票usance bill||bill at usance  B}h8c  
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长期汇票long bill }/-TT0*6j<  
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短期汇票short bill R%%h=]  
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逾期汇票overdue bill 7|7sA'1cM  
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宽限日期days of grace [-x]%  
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电汇telegraphic transfer （T.T） lJXihr  
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邮汇postal order||postal note （Am.）||post office order||money order `n`aA)|<  
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本票promissory note （P/N） wWUt44:0O  
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押汇负责书||押汇保证书letter of hypothecation x[H9<&)D  
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副保||抵押品||付属担保物collateral security 6):^m{RH^  
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担保书trust receipt||letter of indemnity p4'Qki8Hd  
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承兑||认付acceptance FYu=e?L  
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单张承兑general acceptance 7|eD}=jy  
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有条件承兑qualified acceptance A~UDtXN*4  
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附条件认付conditional acceptance (Vzab O  
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部分认付partial acceptance   JQ.w6aE