[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。   \PLV]%3,  
会计报表statement of account f<w*l<@  
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往来帐目account current D+SpSO7yg  
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现在往来帐||存款额current accout M)J*Df0@  
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销货帐account sales fiZv+R<x1  
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共同计算帐项joint account eYcx+BJ  
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未决帐项outstanding account ? w?k-v  
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贷方帐项credit account||creditor account r{Q< a   
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借方帐项debit account||debtor account bvgD;:Aj  
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应付帐||应付未付帐account payable 2wBU@T1  
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应收帐||应收未收帐account receivable ;iORfUjxrq  
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新交易||新帐new account .V3Dql@z"  
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未决帐||老帐old account BZ<z@DJp  
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现金帐cash account | q16%6q  
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流水帐running account YhT1P fl  
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暂记帐||未定帐suspense account ZY!pw6R1>*  
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过期帐||延滞帐overdue account||pastdue account 'h^DI`  
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杂项帐户sundry account (1,#=e+  
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详细帐单||明细表detail account '<=MhNh\  
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呆帐bad account W :poUG1UR  
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会计项目title of account K^vp(2  
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会计薄||帐薄account-book 8*#][wC2  
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营业报告书||损益计算表account of budiness||business report <SM&VOiaOz  
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借贷细帐||交验帐account rendered ?*R^?[  
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明细帐account stated tbzvO<~  
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与…银行开立一户头to open an account with Xf_tj:eO~  
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与…银行建立交易to keep account with wz0$g4  
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继续记帐to keep account Bx}0E  
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与…有交易to have an account with So\|Ye  
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作成会计帐||有往来帐项to make out an account with v_ nBh,2  
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清算||清理债务to make up an account 4'{h
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清洁帐目||与…停止交易to close ones account with QK3j_'F=E  
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结帐to close an account
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清理未付款to ask an account||to demand an account _Xk03\n6  
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结清差额to balance the account with j""y2c1  
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清算to settle an account||to liquidate an account||to square an account 1O]5/Eu  
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审查帐目||监查帐目to audit an account ){:q;E]^fB  
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检查帐目to examine an account z)ft3(!  
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转入A的帐户to charge the amount to As account kyRh k\X  
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以计帐方式付款to pay on account daA47`+d  
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代理某人||为某人on ones account||on account of one wO2V%v^bp  
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为自己计算||独立帐目on ones own account 6m, KL5>W  
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由某人收益并负风险on ones account and risk||for ones account and risk >%uAQiU  
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由某人负担for ones account||for account of one <&qpl0U)Y  
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按某人指示||列入某人帐户by order and for account of one N_u& 3CG  
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列入5月份帐目for May account HG{&U:>)  
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编入某中帐项下to pass to the account of||to place to the account of I! h(`  
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寄出清算书to send in an account||to send in render an account ioB|*D<U2  
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支票薄cheque book 1%$d D 2  
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支票陈票人cheque drawer E S#rs="  
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持票人cheque holder a{<p'_  
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不记名支票cheque to bearer||bearer cheque 7%{R#$F  
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记名支票||认人支票cheque to order 7IA3q{P  
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到期支票antedated cheque 6exRS]BI  
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未到期支票postdated cheque g(mxhD!k  
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保付支票certified cheque _e6a8  
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未获兑现支票，退票returned cheque *i`v~>  
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横线支票crossed cheque 1<`
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普通横线general crossing ,*7H|de7  
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特别横线special crossing [#0Yt/G  
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空白支票blank cheque O7v]p  
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失效支票，过期支票stale cheque r:-WzH(Ms  
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普通支票open cheque `|]e6 Pb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NgHpIonC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >Dne? 8r  
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支票换现金||兑现to cash a cheque .B>B`q;B
 
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清理票款to clear a cheque }~Q5Y3]#~  
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保证兑现to certify a cheque I]X  
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填写支票数额to fill up a cheque <qhBc:kc  
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支票上划线to cross a cheque Kd3QqVJBz1  
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开发支票to make out a cheque e7xj_QH  
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签发支票，开立支票to draw a cheque||to issue a cheque j$x)pB3]  
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透支支票to overdraw a cheque \Hwg) Uc{  
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背书支票to endorse a cheque `cr(wdvI  
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请付票款||清付票款to pay a cheque||to honour a cheque otr>3a*'  
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支票退票to dishonour a cheque Ip?]K*sq  
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拒付支票to refuse a cheque H4<Nnd\   
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拒付支票to stop payment of a cheque 8`v$liH  
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提示要求付款to present for payment ~}%~oT  
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见票即付持票人payable to bearer 4TRG.$2[  
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支付指定人payable to order `/Y+1 aD  
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已过期||无效out of date||stale >q7 %UK]&  
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请给出票人R/D||refer to drawer 6C-YyI#s#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;IZ
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文字与数字不一致words and figures differ 8cVzFFQP  
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支票 &__DJ''+  
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时间已过account closed 2x}6\t  
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更改处应加盖印章alterations require initials ~+n,1]W_  
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时间已过effects not cleared SGcBmjP  
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停止付款payment stopped l";'6;g  
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支票毁损cheque mutilated <8
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汇款||寄钱to remit||to send money >-cfZ9{!  
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寄票供取款||支票支付to send a cheque for payment e>H:/24  
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寄款人a remitter _PXdzeI.  
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收款人a remittee #}yTDBt  
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国外汇票foreign Bill vv5i? F  
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国内汇票inland Bill ;st\I  
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跟单汇票documentary bill z'MS#6|}  
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空头汇票accommodation bill QZYU0; VF  
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原始汇票original bill oyeG$ mpg  
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改写||换新票据renewed bill nWgv~{,x  
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即期汇票sight bill||bill on demand 3LK%1+)4  
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…days after date||…days after date…日后付款 %}qbkkZ  
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…months after date||…months after date…月后付款 AU{:;%.g  
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见票后…日付款…days after sight||…days sight w K*PD&nN  
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见票后…月付款…months after sight||…months sight :pZ}
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同组票据set of bills OyVm(%Z   
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单张汇票sola of exchange||sole of exchange x)viY5vjH  
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远期汇票usance bill||bill at usance ->oz#   
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长期汇票long bill b! tludb  
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短期汇票short bill X;EJ&g/  
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逾期汇票overdue bill =cp;Q,t'9L  
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宽限日期days of grace vm}G[  
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电汇telegraphic transfer （T.T） n;OHH{E{  
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邮汇postal order||postal note （Am.）||post office order||money order /'&v4C^y>  
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本票promissory note （P/N） Sx&mv.?X  
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押汇负责书||押汇保证书letter of hypothecation fsI`DjKi)  
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副保||抵押品||付属担保物collateral security Pd],}/ZG-  
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担保书trust receipt||letter of indemnity h/=-tr  
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承兑||认付acceptance me$$he  
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单张承兑general acceptance 7b,AQ9  
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有条件承兑qualified acceptance $68 XZCx  
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附条件认付conditional acceptance qAvvXs=5  
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部分认付partial acceptance   J{x##p<F$