[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。   3EHB~rL/C  
会计报表statement of account r{KQ3j9O  
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往来帐目account current nS](d2  
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现在往来帐||存款额current accout 5z&>NI  
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销货帐account sales Z~].v._YV)  

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共同计算帐项joint account zdm2`D;~p  
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未决帐项outstanding account _u]%K-_  
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贷方帐项credit account||creditor account pD(
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借方帐项debit account||debtor account Sy']fGvx  
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应付帐||应付未付帐account payable &isKU8n  

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应收帐||应收未收帐account receivable d&\3}uH  
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新交易||新帐new account tcO{CI  
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未决帐||老帐old account 6']Hm M  
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现金帐cash account [Ky3WppR  
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流水帐running account J!2j]?D/e  
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暂记帐||未定帐suspense account zgH(/@P  
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过期帐||延滞帐overdue account||pastdue account .r2*tB).  
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杂项帐户sundry account uKd
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详细帐单||明细表detail account a&V;^ /  
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呆帐bad account pF4Z4?W  
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会计项目title of account y TD4![  
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会计薄||帐薄account-book Vv45w#w;  
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营业报告书||损益计算表account of budiness||business report }Nsdk',}  
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借贷细帐||交验帐account rendered w
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明细帐account stated @kqxN\DE  
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与…银行开立一户头to open an account with _r*\ BM8y  
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与…银行建立交易to keep account with D&"D[|@  
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继续记帐to keep account G{3|d/;Bt  
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与…有交易to have an account with m$fEk,d  
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作成会计帐||有往来帐项to make out an account with Lwr's'ao.  
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清算||清理债务to make up an account +?$J8Paf  
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清洁帐目||与…停止交易to close ones account with m&:&z7^p  
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结帐to close an account HIXAA?_eh=  
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清理未付款to ask an account||to demand an account X z J#)}f  
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结清差额to balance the account with y9r4]4

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清算to settle an account||to liquidate an account||to square an account  ]n!V  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account g8<ODU0[g  
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转入A的帐户to charge the amount to As account 1l,fK)z  
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以计帐方式付款to pay on account 6}^x#9\  
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代理某人||为某人on ones account||on account of one \p4*Q}t  
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为自己计算||独立帐目on ones own account T3wTMbZ!VK  
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由某人收益并负风险on ones account and risk||for ones account and risk .>"xp6  
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由某人负担for ones account||for account of one #{6VdWZ  
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按某人指示||列入某人帐户by order and for account of one | .jWz
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列入5月份帐目for May account lQIg0G/3  
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编入某中帐项下to pass to the account of||to place to the account of :` SIuu~@  
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寄出清算书to send in an account||to send in render an account Hk}P  
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支票薄cheque book |j+JLB  
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支票陈票人cheque drawer ug%7}&  
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持票人cheque holder Ku'a,\7z  
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不记名支票cheque to bearer||bearer cheque pW[TufTa  
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记名支票||认人支票cheque to order Ea4zC|;  
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到期支票antedated cheque pauO_'j_1p  
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未到期支票postdated cheque Ifp8oL?S;  
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保付支票certified cheque c6b51)sQ"  
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未获兑现支票，退票returned cheque N(i.E5&9  
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横线支票crossed cheque Q0-gU+ig  
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普通横线general crossing #y&
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特别横线special crossing #bcZ:D@FC  
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空白支票blank cheque n3? msY(*  
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失效支票，过期支票stale cheque IPTFx )]G  
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普通支票open cheque CY=lN5!J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <^$ppwk$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ne;0fkO  
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支票换现金||兑现to cash a cheque 0i5S=
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清理票款to clear a cheque Z0M,YSnz  
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保证兑现to certify a cheque wQ/.3V[  
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填写支票数额to fill up a cheque mcidA%  
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支票上划线to cross a cheque V60"j(  
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开发支票to make out a cheque @@-TW`G7  
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签发支票，开立支票to draw a cheque||to issue a cheque KSS]%66Y  
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透支支票to overdraw a cheque ~xDu2-5  
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背书支票to endorse a cheque gm-9 oA X  
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请付票款||清付票款to pay a cheque||to honour a cheque *_J{_7pwe  
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支票退票to dishonour a cheque ;; {K##^l  
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拒付支票to refuse a cheque L^Q;M,.c;  
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拒付支票to stop payment of a cheque -F*vN'  
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提示要求付款to present for payment f9<"  
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见票即付持票人payable to bearer u)r:0;5  
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支付指定人payable to order Wb cm1I)  
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已过期||无效out of date||stale %QGw`E   
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请给出票人R/D||refer to drawer P,3w b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZMiOKVl  
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文字与数字不一致words and figures differ Z_S{$D  
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支票
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时间已过account closed >}O}~$o  
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更改处应加盖印章alterations require initials > zL5*:G  
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时间已过effects not cleared :/;/mHG]  
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停止付款payment stopped &&X,1/  
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支票毁损cheque mutilated #]@HsVXh7  
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汇款||寄钱to remit||to send money JF
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寄票供取款||支票支付to send a cheque for payment 6g g8h>b  
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寄款人a remitter RP&bb{Y  

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收款人a remittee :o'XE|N  
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国外汇票foreign Bill Ma[EgG  
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国内汇票inland Bill ~7
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跟单汇票documentary bill ,^#Jw`w^  
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空头汇票accommodation bill S\k<  
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原始汇票original bill Ey46JO"  
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改写||换新票据renewed bill BX,)G HE  
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即期汇票sight bill||bill on demand rl*O-S /  
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…days after date||…days after date…日后付款 [ V CC+_  
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…months after date||…months after date…月后付款 ^.SY
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见票后…日付款…days after sight||…days sight gV_/
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见票后…月付款…months after sight||…months sight (B7G'h.?  
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同组票据set of bills E h%61/  
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单张汇票sola of exchange||sole of exchange j]a$RC#  
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远期汇票usance bill||bill at usance K~x,so  
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长期汇票long bill ~xH&"1  
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短期汇票short bill .p`4>XA  
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逾期汇票overdue bill ]6&NIz`:,  
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宽限日期days of grace 7*'/E#M  
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电汇telegraphic transfer （T.T） *pl6 V|  
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邮汇postal order||postal note （Am.）||post office order||money order gU9{~-9}  
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本票promissory note （P/N） < J[le=  
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押汇负责书||押汇保证书letter of hypothecation f49kf**  
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副保||抵押品||付属担保物collateral security E(qYCafC  
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担保书trust receipt||letter of indemnity )!y>2$20 r  
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承兑||认付acceptance mDD.D3RS  
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单张承兑general acceptance t2&kGf"  
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有条件承兑qualified acceptance r)(5,*v  
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附条件认付conditional acceptance (1/Sf&2i  
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部分认付partial acceptance   M,G
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