[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。   9Zt`u,;  
会计报表statement of account :Ij{s  
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往来帐目account current qo90t{|c  
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现在往来帐||存款额current accout 6Z6'}BDP  
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销货帐account sales HZzDVCU  
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共同计算帐项joint account uy[At+%zg  
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未决帐项outstanding account l6T-}h:=  
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贷方帐项credit account||creditor account xjuN
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借方帐项debit account||debtor account UN;H+gNnN  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable U2tV4_ e  
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新交易||新帐new account 8O5s`qKMYT  
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未决帐||老帐old account m)ky*"(  
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现金帐cash account e
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流水帐running account s[RAHU  
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暂记帐||未定帐suspense account <prk8jSWV  
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过期帐||延滞帐overdue account||pastdue account (+w*[qHe  
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杂项帐户sundry account A9KET$i@v  
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详细帐单||明细表detail account mxvp3t\  
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呆帐bad account KaLzg5is  
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会计项目title of account $!-yr7  
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会计薄||帐薄account-book *[Imn\hu  
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营业报告书||损益计算表account of budiness||business report `_6C{<O  
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借贷细帐||交验帐account rendered vJLK,[  
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明细帐account stated i9:C4',sw0  
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与…银行开立一户头to open an account with HRpte=`q  
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与…银行建立交易to keep account with NYhB'C2  
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继续记帐to keep account i[i4h"$0  
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与…有交易to have an account with #j;^\rSv-  
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作成会计帐||有往来帐项to make out an account with &*o=I|pQ  
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清算||清理债务to make up an account K&u_R  
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清洁帐目||与…停止交易to close ones account with VC Ywz B  
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结帐to close an account .Cv6kgB@c  
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清理未付款to ask an account||to demand an account +SzU  
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结清差额to balance the account with +D6YR$_<  
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清算to settle an account||to liquidate an account||to square an account TJd)K$O>  
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审查帐目||监查帐目to audit an account d2FswF$C  
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检查帐目to examine an account Q>qUk@  
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转入A的帐户to charge the amount to As account 1dY}\Sp  
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以计帐方式付款to pay on account Oamg]ST  
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代理某人||为某人on ones account||on account of one 1UgEI"#a6g  
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为自己计算||独立帐目on ones own account m,28u3@r  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one t,Lrfv])  
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按某人指示||列入某人帐户by order and for account of one ldcqe$7,  
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列入5月份帐目for May account G't$Qx,IC  
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编入某中帐项下to pass to the account of||to place to the account of (#c*M?g3  
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寄出清算书to send in an account||to send in render an account 6- YU [HF  
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支票薄cheque book XX!%RE`M8  
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支票陈票人cheque drawer 2nObl
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持票人cheque holder EWt[z.`T1  
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不记名支票cheque to bearer||bearer cheque ]c*4J\s  
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记名支票||认人支票cheque to order xa*hi87L*  
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到期支票antedated cheque J{<X7uB  
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未到期支票postdated cheque Qljpx?E  
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保付支票certified cheque >|=ts  
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未获兑现支票，退票returned cheque I 34>X`[o  
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横线支票crossed cheque W@IQ^ }E  
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普通横线general crossing j;r- NCBnz  
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特别横线special crossing .Hm>i  
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空白支票blank cheque kZ:ZtE  
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失效支票，过期支票stale cheque ]EAO+x9  
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普通支票open cheque v?$:@9pAk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qv-_ jZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WH}y"W  
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支票换现金||兑现to cash a cheque P@B]

 
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清理票款to clear a cheque Lq^)R  
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保证兑现to certify a cheque VA5xp]  
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填写支票数额to fill up a cheque IJ"q~r$  
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支票上划线to cross a cheque T
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开发支票to make out a cheque :F?C)
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签发支票，开立支票to draw a cheque||to issue a cheque #6=  
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透支支票to overdraw a cheque 4r}51 N\  
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背书支票to endorse a cheque <5051UEu  
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请付票款||清付票款to pay a cheque||to honour a cheque 9*M,R,y  
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支票退票to dishonour a cheque l/5 hp.  
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拒付支票to refuse a cheque E1 2uZ$X  
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拒付支票to stop payment of a cheque ?@x/ E&  
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提示要求付款to present for payment  $??I/6  
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见票即付持票人payable to bearer h";L  
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支付指定人payable to order !G|@6W`  
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已过期||无效out of date||stale WIGi51yC.x  
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请给出票人R/D||refer to drawer 46;uW{EY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lTsjxw
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文字与数字不一致words and figures differ V]^$S"Tv  
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支票 ,r}6iFu  
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时间已过account closed 2AdDIVYC  
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更改处应加盖印章alterations require initials Hr C+Yjp  
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时间已过effects not cleared VU#7%ufu&  
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停止付款payment stopped xD7]C|8o  
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支票毁损cheque mutilated n"8Yv~v*2j  
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汇款||寄钱to remit||to send money >mkFV@`  
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寄票供取款||支票支付to send a cheque for payment O0:q;<>z  
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寄款人a remitter UZ";a453r  
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收款人a remittee F[MFx^sT{  
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国外汇票foreign Bill #z42C?V  
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国内汇票inland Bill (%9$!v{3  
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跟单汇票documentary bill !m$jk2<  
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空头汇票accommodation bill 6B -16  
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原始汇票original bill \NC3'G:Ii  
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改写||换新票据renewed bill $!Dpj N  
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即期汇票sight bill||bill on demand +|rj4j)L&'  
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…days after date||…days after date…日后付款 svSVG:48  
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…months after date||…months after date…月后付款 e# bn#  
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见票后…日付款…days after sight||…days sight x"~JR\yzKJ  
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见票后…月付款…months after sight||…months sight #1[u(<AS  
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同组票据set of bills /E>e"tvss  
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单张汇票sola of exchange||sole of exchange @.C2LIb  
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远期汇票usance bill||bill at usance yjAL\U7`T  
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长期汇票long bill #S(Hd?34,  
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短期汇票short bill +0~YP*I`/  
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逾期汇票overdue bill OH88n69  
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宽限日期days of grace R8Tx[CJ5  
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电汇telegraphic transfer （T.T） ^_6|X]tz1T  
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邮汇postal order||postal note （Am.）||post office order||money order n ;Ei\\p!  
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本票promissory note （P/N） 0erNc' e  
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押汇负责书||押汇保证书letter of hypothecation ebq4g387X  
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副保||抵押品||付属担保物collateral security -} +[  
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担保书trust receipt||letter of indemnity %C0Dw\A*:  
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承兑||认付acceptance ,I9bNO,%JK  
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单张承兑general acceptance us.~G  
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有条件承兑qualified acceptance _M1%Z~  
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附条件认付conditional acceptance =AT."$r>  
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部分认付partial acceptance   [;N'=]`