[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。   >#<o7]  
会计报表statement of account )EcE{!H6 +  
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往来帐目account current F`r=M%yh  
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现在往来帐||存款额current accout QD-#sU]  
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销货帐account sales (%D*S_m'  
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共同计算帐项joint account y".uu+hL`  
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未决帐项outstanding account HNu/b)-Rb  
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贷方帐项credit account||creditor account 3V>2N)3`A  
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借方帐项debit account||debtor account LS}dt?78`V  
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应付帐||应付未付帐account payable l_Mi'}j  
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应收帐||应收未收帐account receivable c;
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新交易||新帐new account ~_OtbNj#  
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未决帐||老帐old account
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现金帐cash account 794V(;sW,  
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流水帐running account \q(DlqTqs  
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暂记帐||未定帐suspense account Vw0cf;  
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过期帐||延滞帐overdue account||pastdue account # Un>g4>Rh  
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杂项帐户sundry account |>(d^<nR^v  
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详细帐单||明细表detail account %v 0 I;t  
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呆帐bad account ~$xLR/{y  
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会计项目title of account FaS}$-0  
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会计薄||帐薄account-book -ZwQL="t  
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营业报告书||损益计算表account of budiness||business report c4Q{  
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借贷细帐||交验帐account rendered  }NX9"}/  
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明细帐account stated "o"ujQ
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与…银行开立一户头to open an account with f`Km ctI  
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与…银行建立交易to keep account with ACQbw)tiv}  
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继续记帐to keep account Fh  t$7V  
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与…有交易to have an account with LObS 7U  
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作成会计帐||有往来帐项to make out an account with XP#j9CF#.  
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清算||清理债务to make up an account b'i-/l$  
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清洁帐目||与…停止交易to close ones account with :5kgJu  
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结帐to close an account BLc&q)  
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清理未付款to ask an account||to demand an account "&jWC  
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结清差额to balance the account with ]7H ?  
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清算to settle an account||to liquidate an account||to square an account OC)~psQK  
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审查帐目||监查帐目to audit an account \9[_*  
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检查帐目to examine an account jVh I`F{n  
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转入A的帐户to charge the amount to As account 8<z]rLQw?%  
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以计帐方式付款to pay on account j8lWra\y  
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代理某人||为某人on ones account||on account of one &[]0yNG  
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为自己计算||独立帐目on ones own account -8-BVU  
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由某人收益并负风险on ones account and risk||for ones account and risk \Qp #utC0s  
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由某人负担for ones account||for account of one $`J'Y>`  
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按某人指示||列入某人帐户by order and for account of one zP\n<L
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列入5月份帐目for May account }*+?1kv  
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编入某中帐项下to pass to the account of||to place to the account of j(j o8  
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寄出清算书to send in an account||to send in render an account ?y( D_NtL  
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支票薄cheque book 2t h\%  
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支票陈票人cheque drawer _C`cO  
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持票人cheque holder klC;fm2C  

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不记名支票cheque to bearer||bearer cheque 'I|A*rO  
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记名支票||认人支票cheque to order =
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到期支票antedated cheque #E`-b9Q  
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未到期支票postdated cheque QG\lXY,  
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保付支票certified cheque sW)C6 #  
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未获兑现支票，退票returned cheque ,: X+NQ  
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横线支票crossed cheque ^p#f B4z  
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普通横线general crossing *0ZL@Kw  
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特别横线special crossing )/FB73!  
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空白支票blank cheque <b!ieK?\F3  
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失效支票，过期支票stale cheque =G9%Hz5~:  
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普通支票open cheque d=%:rLm$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zAEq)9Y"l'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G)\s{qk  
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支票换现金||兑现to cash a cheque !=C4=xv  
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清理票款to clear a cheque " 6/`  
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保证兑现to certify a cheque DX.u"&Mm  
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填写支票数额to fill up a cheque L%`~`3%n-  
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支票上划线to cross a cheque 5)4*J.  
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开发支票to make out a cheque u2K{3+r`'  
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签发支票，开立支票to draw a cheque||to issue a cheque f XxdOn.  
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透支支票to overdraw a cheque P\;lH"9  
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背书支票to endorse a cheque g#~jF  
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请付票款||清付票款to pay a cheque||to honour a cheque x<60=f[O2R  
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支票退票to dishonour a cheque STu!v5XY}-  
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拒付支票to refuse a cheque aWek<Y~+  
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拒付支票to stop payment of a cheque ]O',Ei^  
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提示要求付款to present for payment Nkn0G_  
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见票即付持票人payable to bearer X;flA*6V  
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支付指定人payable to order 3v;o`Em&  
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已过期||无效out of date||stale w_p Eup\`  
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请给出票人R/D||refer to drawer 3 8pw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +oBf\!{cW  
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文字与数字不一致words and figures differ "5%G[MB  
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支票 ]Rohf WHX  
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时间已过account closed " jn@S -  
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更改处应加盖印章alterations require initials ^tsIgK^9H  
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时间已过effects not cleared -'BJhi\Y]~  
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停止付款payment stopped 78#je=MDg  
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支票毁损cheque mutilated LD: w wH  
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汇款||寄钱to remit||to send money pA='(G  
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寄票供取款||支票支付to send a cheque for payment !jMa %;/  
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寄款人a remitter "@W0Lk[  
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收款人a remittee c 6}d{B[  
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国外汇票foreign Bill 9@./=5N~3  
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国内汇票inland Bill 5(1Zj`>'  
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跟单汇票documentary bill ]G1{@r)  
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空头汇票accommodation bill m'KY;C  
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原始汇票original bill t@#sKdv  
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改写||换新票据renewed bill m8rKH\FD}  
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即期汇票sight bill||bill on demand XPd>DH(Yc  
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…days after date||…days after date…日后付款 bENfEOf,  
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…months after date||…months after date…月后付款 Ra'0 ^4t  
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见票后…日付款…days after sight||…days sight V=VL@=  
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见票后…月付款…months after sight||…months sight !oLrN/-  
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同组票据set of bills U/>f" F  
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单张汇票sola of exchange||sole of exchange 6i(V+  
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远期汇票usance bill||bill at usance C?#if;c  
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长期汇票long bill $lOx 6rL  
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短期汇票short bill Gnj;=f  
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逾期汇票overdue bill Dj
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宽限日期days of grace $|C%G6!s?@  
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电汇telegraphic transfer （T.T） BcX}[?c  
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邮汇postal order||postal note （Am.）||post office order||money order iH9g5G`O  
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本票promissory note （P/N） Y)N(uv6  
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押汇负责书||押汇保证书letter of hypothecation >f^&^28  
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副保||抵押品||付属担保物collateral security ZF51|b  
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担保书trust receipt||letter of indemnity W:3u$LTf*f  
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承兑||认付acceptance V8NJ0fF  
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单张承兑general acceptance 3rZFN ^  
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有条件承兑qualified acceptance zek\AQN  
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附条件认付conditional acceptance  c?}C{  
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部分认付partial acceptance   T?) U|