[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。   TWxMexiW  
会计报表statement of account :.sK:W("v  
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往来帐目account current F /t ;y\)  
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现在往来帐||存款额current accout cJH7zumM)  
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销货帐account sales *4.f*3*  
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共同计算帐项joint account }*0%wP  
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未决帐项outstanding account @zPWu}&m  
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贷方帐项credit account||creditor account U;{VL!  
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借方帐项debit account||debtor account ~}TVM%0RTq  
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应付帐||应付未付帐account payable B|!YGfL  
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应收帐||应收未收帐account receivable U8.DPRa  
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新交易||新帐new account AoTL)',  
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未决帐||老帐old account 2#|Q=rWB  
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现金帐cash account OZ7MpQ  
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流水帐running account Q@l3XNH|c  
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暂记帐||未定帐suspense account =(@J+Ou  
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过期帐||延滞帐overdue account||pastdue account !QC->  
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杂项帐户sundry account A"w 1GBx  
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详细帐单||明细表detail account 'fZHtnmc0  
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呆帐bad account `_z8DA}E  
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会计项目title of account 
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会计薄||帐薄account-book }JvyjE  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered rN_\tulOF  
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明细帐account stated FRX'"gIR0  
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与…银行开立一户头to open an account with >L5[dkg%  
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与…银行建立交易to keep account with  :\gdQG  
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继续记帐to keep account 9boNB"h]T  
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与…有交易to have an account with n$B=Vt,  
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作成会计帐||有往来帐项to make out an account with CGny#Vh  
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清算||清理债务to make up an account Kcl>uAgU  
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清洁帐目||与…停止交易to close ones account with K'Bq@6@C g  
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结帐to close an account g]N!_Ib/!  
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清理未付款to ask an account||to demand an account UuzT*Y>  
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结清差额to balance the account with N
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清算to settle an account||to liquidate an account||to square an account 6"/cz~h  
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审查帐目||监查帐目to audit an account Z9E[RD  
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检查帐目to examine an account &k+jVymH  
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转入A的帐户to charge the amount to As account 1}%vZE2  
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以计帐方式付款to pay on account >WVos 4  
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代理某人||为某人on ones account||on account of one b MZ-{<+i  
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为自己计算||独立帐目on ones own account *9Ej fs7L  
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由某人收益并负风险on ones account and risk||for ones account and risk p6VS<L  
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由某人负担for ones account||for account of one __dSEOGoe  
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按某人指示||列入某人帐户by order and for account of one U$-Gc[=|  
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列入5月份帐目for May account !~#zH0#  
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编入某中帐项下to pass to the account of||to place to the account of P_6JweN  
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寄出清算书to send in an account||to send in render an account m3[R  
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支票薄cheque book % {" v^4  
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支票陈票人cheque drawer $o}Ao@WkO  
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持票人cheque holder 5AFy6Ab  
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不记名支票cheque to bearer||bearer cheque *DBm"{q%&k  
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记名支票||认人支票cheque to order %BBM %Lj  
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到期支票antedated cheque :[P)t %  
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未到期支票postdated cheque m+m2<|%x  
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保付支票certified cheque 4{zz-4=  
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未获兑现支票，退票returned cheque r.z=  
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横线支票crossed cheque 3aX/)v.:4  
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普通横线general crossing .Tm m  
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特别横线special crossing Vf*Z}'  
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空白支票blank cheque 5|<jPc  
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失效支票，过期支票stale cheque :MPfCiAv  
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普通支票open cheque ;07>ZH%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F$6JzF$|F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v? Ufx  
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支票换现金||兑现to cash a cheque 6"djX47j  
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清理票款to clear a cheque 7cQFH@SC  
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保证兑现to certify a cheque PP-U.  
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填写支票数额to fill up a cheque [X "pOz  
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支票上划线to cross a cheque }.k*4Vw#Wt  
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开发支票to make out a cheque Liv.i;-qE  
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签发支票，开立支票to draw a cheque||to issue a cheque XVfw0-O  
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透支支票to overdraw a cheque PJF1+I.%c#  
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背书支票to endorse a cheque OK" fFv  
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请付票款||清付票款to pay a cheque||to honour a cheque n@$("p  
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支票退票to dishonour a cheque gp<XTLJ@>  
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拒付支票to refuse a cheque c5(4rT{(m  
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拒付支票to stop payment of a cheque ,4HZ-|EOZ  
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提示要求付款to present for payment -&EU#Wqh  
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见票即付持票人payable to bearer 8o i{%C&-  
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支付指定人payable to order #.
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已过期||无效out of date||stale dUL*~%2I  
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请给出票人R/D||refer to drawer 9@8'*a{`m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b}&.IJ&40j  
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文字与数字不一致words and figures differ hmB`+?,z*  
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支票 cB)tfS4)  
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时间已过account closed [!#}#  
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更改处应加盖印章alterations require initials 3hVuC1;"  
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时间已过effects not cleared ^{YK'60  
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停止付款payment stopped
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支票毁损cheque mutilated shEAr*u  
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汇款||寄钱to remit||to send money SkmKf~v  
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寄票供取款||支票支付to send a cheque for payment h j\A-Yf  
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寄款人a remitter QQ=Kj%R   
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收款人a remittee CfVL'  
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国外汇票foreign Bill %<r}V<OeR  
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国内汇票inland Bill )3O#T$h  
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跟单汇票documentary bill v2a(yH  
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空头汇票accommodation bill  M`7[hr  
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原始汇票original bill DliDBArxZ  
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改写||换新票据renewed bill BS?i!Bm7  
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即期汇票sight bill||bill on demand -m[ tYp,q  
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…days after date||…days after date…日后付款 {<a)+S.6U  
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…months after date||…months after date…月后付款 +>AVxV=A#  
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见票后…日付款…days after sight||…days sight t:P7ah  
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见票后…月付款…months after sight||…months sight q&O9W?E8dG  
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同组票据set of bills GT80k]e.  
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单张汇票sola of exchange||sole of exchange b|G~0[g  
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远期汇票usance bill||bill at usance b|may/xWH  
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长期汇票long bill 6i~<,;Cn  
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短期汇票short bill 6 {F#_.  
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逾期汇票overdue bill (Rp5g}b  
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宽限日期days of grace p%X.$0  
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电汇telegraphic transfer （T.T） V\Y,4&bI  
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邮汇postal order||postal note （Am.）||post office order||money order YACx9K H  
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本票promissory note （P/N） n$h+_xN  
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押汇负责书||押汇保证书letter of hypothecation x>Dix1b:.  
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副保||抵押品||付属担保物collateral security %kH,Rl\g  

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担保书trust receipt||letter of indemnity 1Mx2%  
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承兑||认付acceptance z,@R jaX  
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单张承兑general acceptance LW/> %  
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有条件承兑qualified acceptance > >;He7  
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附条件认付conditional acceptance ,w
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部分认付partial acceptance   .\)e

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