[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。   Rp~#zt9:  
会计报表statement of account OSQt:58K  
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往来帐目account current ZE#f{qF(  
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现在往来帐||存款额current accout =AFTB<7-^  
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销货帐account sales Evz;eobW/  
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共同计算帐项joint account )PC(1Zn  
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未决帐项outstanding account nZF(92
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贷方帐项credit account||creditor account o C]tEXJ  
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借方帐项debit account||debtor account <B]\&  
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应付帐||应付未付帐account payable _VU/j9<+  
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应收帐||应收未收帐account receivable =RR225  
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新交易||新帐new account QN[-XQ>Xt  
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未决帐||老帐old account /^~3Ib8Fw+  
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现金帐cash account 7<Fp3N 3  
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流水帐running account `BKo`@  

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暂记帐||未定帐suspense account DG8LoWZ  

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过期帐||延滞帐overdue account||pastdue account OYGh!sW  
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杂项帐户sundry account aG7
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详细帐单||明细表detail account !dB {E  
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呆帐bad account ODK$G [-  
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会计项目title of account <Vyv)#32o3  
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会计薄||帐薄account-book PL/as3O^A  
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营业报告书||损益计算表account of budiness||business report e&f9/r
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借贷细帐||交验帐account rendered Z% ~ j
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明细帐account stated e Ll+F%@  
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与…银行开立一户头to open an account with e{8z1t20:  
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与…银行建立交易to keep account with {g}!M^|  
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继续记帐to keep account w#eD5y~'oo  
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与…有交易to have an account with -}0S%|#m  
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作成会计帐||有往来帐项to make out an account with 5R}Qp<D[^  
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清算||清理债务to make up an account <qN0Q7  
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清洁帐目||与…停止交易to close ones account with $u_0"sUV  
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结帐to close an account c4ptY5R),  
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with QU^*(HGip  
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清算to settle an account||to liquidate an account||to square an account 0xrr9X<  
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审查帐目||监查帐目to audit an account n 4Nb,)M  
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检查帐目to examine an account j_*$Av
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转入A的帐户to charge the amount to As account [ qt hn[3  
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以计帐方式付款to pay on account =!T@'P?  
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代理某人||为某人on ones account||on account of one $Llv6<B  
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为自己计算||独立帐目on ones own account >)*'w!  
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由某人收益并负风险on ones account and risk||for ones account and risk H'k$<S  
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由某人负担for ones account||for account of one _R&mN\ey5  
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按某人指示||列入某人帐户by order and for account of one gY\X?  
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列入5月份帐目for May account a(AKVk\  
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编入某中帐项下to pass to the account of||to place to the account of F.5'5%  
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寄出清算书to send in an account||to send in render an account eewhT^  
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支票薄cheque book ldp x,   
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支票陈票人cheque drawer 3m3ljy  
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持票人cheque holder W0e+yIaR  
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不记名支票cheque to bearer||bearer cheque 1ocd$)B|}  
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记名支票||认人支票cheque to order Tl jN!nv]  
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到期支票antedated cheque LX<arHz  
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未到期支票postdated cheque w2*.3I,~)B  
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保付支票certified cheque 1.S7MSpTV  
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未获兑现支票，退票returned cheque /<[S> ;!kr  
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横线支票crossed cheque M:t!g%  
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普通横线general crossing BdWRm=  
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特别横线special crossing F; upb 5  
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空白支票blank cheque 0!4;."S  
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失效支票，过期支票stale cheque * SAYli+@  
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普通支票open cheque XOOWrK7O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )gX7qQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fj 14'T  
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支票换现金||兑现to cash a cheque ` u|8WK:  
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清理票款to clear a cheque W|~Jl7hs8Q  
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保证兑现to certify a cheque KOQiX?'  
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填写支票数额to fill up a cheque jwP}{mi*  
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支票上划线to cross a cheque AD$$S.zoD<  
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开发支票to make out a cheque G<F+/Oi&DX  
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签发支票，开立支票to draw a cheque||to issue a cheque FJ/>=2^B  
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透支支票to overdraw a cheque ( M > C  
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背书支票to endorse a cheque |JUb 1|gi  
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请付票款||清付票款to pay a cheque||to honour a cheque sIM^e  
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支票退票to dishonour a cheque  |UudP?E  
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拒付支票to refuse a cheque AQUl:0!  
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拒付支票to stop payment of a cheque 4R c_C0O  
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提示要求付款to present for payment %OV)
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见票即付持票人payable to bearer QbN7sg~~  
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支付指定人payable to order 0xN1Xm0d  
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已过期||无效out of date||stale %2S+G?$M?  
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请给出票人R/D||refer to drawer %(P\"hE'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Iu)76Y@=5=  
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文字与数字不一致words and figures differ 9s.x%m,  
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支票 9 rMP"td  
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时间已过account closed MF41q%9p  
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更改处应加盖印章alterations require initials FX yyY-(O  
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时间已过effects not cleared xn&$qLB  
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停止付款payment stopped #^] v5s  
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支票毁损cheque mutilated "44A#0)B'l  
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汇款||寄钱to remit||to send money 5gg Yg$  
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寄票供取款||支票支付to send a cheque for payment \y^Ho1Fj  
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寄款人a remitter ;/79tlwq  
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收款人a remittee 6!;eJYj,  
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国外汇票foreign Bill JHvawFBN<u  
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国内汇票inland Bill d OYEl<!J  
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跟单汇票documentary bill o]jPG  
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空头汇票accommodation bill h
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原始汇票original bill brpsZU  
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改写||换新票据renewed bill -
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即期汇票sight bill||bill on demand [WXa]d5 Y  
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…days after date||…days after date…日后付款 [/+}E X  
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…months after date||…months after date…月后付款 !*1Kjg3  
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见票后…日付款…days after sight||…days sight y~Ts9AE  
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见票后…月付款…months after sight||…months sight 7+2DsZ^6MW  
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同组票据set of bills q,%lG$0v  
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单张汇票sola of exchange||sole of exchange vP.^j7
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远期汇票usance bill||bill at usance d [f,Nu'  
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长期汇票long bill Q| _e=  
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短期汇票short bill UfxYD  
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逾期汇票overdue bill 30fqD1_{  
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宽限日期days of grace 3bBCA9^se  
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电汇telegraphic transfer （T.T） < pWk   
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邮汇postal order||postal note （Am.）||post office order||money order L}Rsg'U  
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本票promissory note （P/N） yLgv< %8f  
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押汇负责书||押汇保证书letter of hypothecation N_liKhq  
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副保||抵押品||付属担保物collateral security !L3\B_#  
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担保书trust receipt||letter of indemnity 0?Bv zfb  
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承兑||认付acceptance a\ZNNk  
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单张承兑general acceptance Y_= ]w1  
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有条件承兑qualified acceptance `6RR/~kP(  
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附条件认付conditional acceptance 21sXCmYR,t  
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部分认付partial acceptance   V/Q/Uj
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