[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。   i146@<\G{P  
会计报表statement of account k!&G;6O-  
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往来帐目account current n;Nr[hI  
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现在往来帐||存款额current accout G,{=sFX  
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销货帐account sales xJ-(]cO'  
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共同计算帐项joint account -\6"; _Y  
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未决帐项outstanding account 5l(8{,NDt  
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贷方帐项credit account||creditor account BzVF!<!  
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借方帐项debit account||debtor account vb&1 S  
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应付帐||应付未付帐account payable Zb \E!>V  
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应收帐||应收未收帐account receivable ~BUzyc%  
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新交易||新帐new account A`#/:O4|f  
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未决帐||老帐old account TKwMgC}<[  
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现金帐cash account :2Fy`PPab  
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流水帐running account ]* #k|>Fl  
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暂记帐||未定帐suspense account 7])cu>/  
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过期帐||延滞帐overdue account||pastdue account \{GBaMwG~  
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杂项帐户sundry account ^xNs^wC.  
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详细帐单||明细表detail account 21LJ3rW_  
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呆帐bad account |_} LMkU)  
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会计项目title of account _Yms]QEZ  
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会计薄||帐薄account-book /A4^l]H;+3  
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营业报告书||损益计算表account of budiness||business report FG6bKvEQm^  
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借贷细帐||交验帐account rendered VJf|r#2  
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明细帐account stated P{gGvC,  
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与…银行开立一户头to open an account with 70MSP;^  
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与…银行建立交易to keep account with }}Kjb  
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继续记帐to keep account [d3i_^\  
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与…有交易to have an account with xis],.N  
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作成会计帐||有往来帐项to make out an account with %RS~>pK1  
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清算||清理债务to make up an account qrw"z iW  
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清洁帐目||与…停止交易to close ones account with )zK6>-KWA  
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结帐to close an account pOKs VS%fT  
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清理未付款to ask an account||to demand an account 1!P\x=Nn_  
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结清差额to balance the account with .I#ss66h  
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清算to settle an account||to liquidate an account||to square an account 9
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审查帐目||监查帐目to audit an account DKnlbl1^?  
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检查帐目to examine an account xro%AM  
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转入A的帐户to charge the amount to As account YA:!ULzR*  
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以计帐方式付款to pay on account ] i:WP2  
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代理某人||为某人on ones account||on account of one *2^+QKDG  
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为自己计算||独立帐目on ones own account 3I.0jA#T&/  
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由某人收益并负风险on ones account and risk||for ones account and risk G4jyi&]  
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由某人负担for ones account||for account of one F~Sw-b kSf  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account N% !T FQf  
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编入某中帐项下to pass to the account of||to place to the account of m/bP`-/,  
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寄出清算书to send in an account||to send in render an account l#|wF$J  
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支票薄cheque book n]x%xnt  
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支票陈票人cheque drawer ]y\Wc0q  
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持票人cheque holder iPCDxDLN3V  
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不记名支票cheque to bearer||bearer cheque E2i'lO\P  
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记名支票||认人支票cheque to order xRbtiFk9H  
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到期支票antedated cheque K:q|M?_  
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未到期支票postdated cheque S~hoAl"xb/  
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保付支票certified cheque Pr hGp _5  
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未获兑现支票，退票returned cheque SsCV}[  
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横线支票crossed cheque L>&9+<-B  
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普通横线general crossing ']U<R=5T$  
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特别横线special crossing M \UB r4  
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空白支票blank cheque o[%\W  
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失效支票，过期支票stale cheque q0{_w  
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普通支票open cheque J1
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zp/$:ny  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4{ [d '-H5  
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支票换现金||兑现to cash a cheque -z">ov-)  
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清理票款to clear a cheque n(W&GSj|u9  
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保证兑现to certify a cheque =w/AJ%6  
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填写支票数额to fill up a cheque B.:1fT7lI  
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支票上划线to cross a cheque [qU`}S2  
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开发支票to make out a cheque *U-:2u
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签发支票，开立支票to draw a cheque||to issue a cheque e,MgR\F}  
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透支支票to overdraw a cheque R'8S)'l  
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背书支票to endorse a cheque 0rvB jlFT  
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请付票款||清付票款to pay a cheque||to honour a cheque L1f=90  
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支票退票to dishonour a cheque Tv6y+l  
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拒付支票to refuse a cheque ?Qx4Z3n  
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拒付支票to stop payment of a cheque UA(4mbz+  
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提示要求付款to present for payment gAVD-]`  
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见票即付持票人payable to bearer :dNJ2&kJ  
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支付指定人payable to order )FPn_p#3]  
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已过期||无效out of date||stale aqWlX0+  
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请给出票人R/D||refer to drawer ec/>LJDX7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7WUvO  
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文字与数字不一致words and figures differ BoST?"&}'  
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支票 w^("Pg`  
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时间已过account closed z@w}+fYO  
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更改处应加盖印章alterations require initials Z[ &d2
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时间已过effects not cleared &%GAPs%  
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停止付款payment stopped MB $aN':  
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支票毁损cheque mutilated vC
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汇款||寄钱to remit||to send money DW78SoyedZ  
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寄票供取款||支票支付to send a cheque for payment K)se$vb6  
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寄款人a remitter 
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收款人a remittee ciiI{T[Z  
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国外汇票foreign Bill Hh*?[-&r~  
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国内汇票inland Bill  7gZ}Qy  
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跟单汇票documentary bill 8.8t$  
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空头汇票accommodation bill 7`&ISRU4  
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原始汇票original bill KX
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改写||换新票据renewed bill A;RV~!xx  
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即期汇票sight bill||bill on demand 3B 'j?+A  
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…days after date||…days after date…日后付款 ~'KqiUY  
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…months after date||…months after date…月后付款 lV%1I@[M  
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见票后…日付款…days after sight||…days sight U4\v~n\  
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见票后…月付款…months after sight||…months sight ?\,^>4x?  
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同组票据set of bills Wu/#}Bw#  
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单张汇票sola of exchange||sole of exchange I*3}e
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远期汇票usance bill||bill at usance %}VH5s9\  
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长期汇票long bill diY7<u#  
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短期汇票short bill > ]^'h  
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逾期汇票overdue bill KRC"3Qt  
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宽限日期days of grace /GC&@y0yi  
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电汇telegraphic transfer （T.T） %ERcFI]G  
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邮汇postal order||postal note （Am.）||post office order||money order YiDOV)  
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本票promissory note （P/N） 0yI1r7yNB+  
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押汇负责书||押汇保证书letter of hypothecation VE|l;aXi  
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副保||抵押品||付属担保物collateral security $ItjVc@U  
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担保书trust receipt||letter of indemnity +y?Ilkk;j  
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承兑||认付acceptance \:WWrY8&  
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单张承兑general acceptance "0P`=n  
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有条件承兑qualified acceptance eyCZ[SC  
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附条件认付conditional acceptance =1l6(pJ  
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部分认付partial acceptance  
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