[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。   ?^hC|IR$  
会计报表statement of account 8L#sg^1V  
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往来帐目account current f-Sb:O!V  
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现在往来帐||存款额current accout yk=H@`~!  
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销货帐account sales /+rHy7(\  
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共同计算帐项joint account 4 1Ru@  
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未决帐项outstanding account p%}oo#%J  
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贷方帐项credit account||creditor account t({:TQ  
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借方帐项debit account||debtor account B$fL);l-  
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应付帐||应付未付帐account payable 5@i/4%S  
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应收帐||应收未收帐account receivable 5Rq
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新交易||新帐new account =l {>-`:  
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未决帐||老帐old account w* v%S  
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现金帐cash account q")}vN  
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流水帐running account s@0#w*N  
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暂记帐||未定帐suspense account rNdap*.  
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过期帐||延滞帐overdue account||pastdue account gzx
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杂项帐户sundry account {=pf#E=  
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详细帐单||明细表detail account '\P6NszY~  
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呆帐bad account FK0nQ{uB"  
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会计项目title of account X]
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会计薄||帐薄account-book $yBU ,lu}  
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营业报告书||损益计算表account of budiness||business report nTyKZ(#u  
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借贷细帐||交验帐account rendered Syo1Dq6z.  
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明细帐account stated 8W9kd"=U  
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与…银行开立一户头to open an account with twq!@C  
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与…银行建立交易to keep account with N[~RWg  
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继续记帐to keep account X3P~z8_  
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与…有交易to have an account with .i) H1sD  
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作成会计帐||有往来帐项to make out an account with |Ah'KpL8W  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with }6*+>?  
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结帐to close an account >4 4A  
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清理未付款to ask an account||to demand an account ND $m|V-C  
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结清差额to balance the account with A/ZZ[B-  
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清算to settle an account||to liquidate an account||to square an account ?y_W%ogW  
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审查帐目||监查帐目to audit an account tUU`R{=(  
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检查帐目to examine an account 69/aP=  
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转入A的帐户to charge the amount to As account k@:M#?(F  
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以计帐方式付款to pay on account qV]p\/a
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代理某人||为某人on ones account||on account of one @ByD=  
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为自己计算||独立帐目on ones own account v<0\+}T1R  
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由某人收益并负风险on ones account and risk||for ones account and risk WX~:Y,l+u  
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由某人负担for ones account||for account of one c?(;6$A  
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按某人指示||列入某人帐户by order and for account of one ;[nomxu|?  
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列入5月份帐目for May account 0c}pg:XT  
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编入某中帐项下to pass to the account of||to place to the account of srL|Y&8p  
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寄出清算书to send in an account||to send in render an account Kx4_`;>  
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支票薄cheque book mv,p*0  
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支票陈票人cheque drawer L.ML0H-  
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持票人cheque holder tRZA`&  
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不记名支票cheque to bearer||bearer cheque (J6>]MZ#)  
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记名支票||认人支票cheque to order {,X}Btnwp  
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到期支票antedated cheque S"<"e\\}"_  
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未到期支票postdated cheque sx^0*h-Qq  
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保付支票certified cheque a%YohfsY?U  
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未获兑现支票，退票returned cheque Dg= !d)\  
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横线支票crossed cheque rtn.^HF  
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普通横线general crossing ;RzbPlkl  
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特别横线special crossing D.ERt)l>  
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空白支票blank cheque yt[vd8O'c  
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失效支票，过期支票stale cheque ),
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普通支票open cheque ;_6CV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ftw;T|  
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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;G:
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支票换现金||兑现to cash a cheque )cV*cDL1j  
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清理票款to clear a cheque Yaix\*II  
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保证兑现to certify a cheque nh]}KFO h  
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填写支票数额to fill up a cheque d}^G790  
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支票上划线to cross a cheque )%wNVW 0C  
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开发支票to make out a cheque {'a
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签发支票，开立支票to draw a cheque||to issue a cheque ) >;V72  
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透支支票to overdraw a cheque EE5mVC&  
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背书支票to endorse a cheque 6wq>&P5
 
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请付票款||清付票款to pay a cheque||to honour a cheque B'&QLO|  
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支票退票to dishonour a cheque =/Ph]f9  
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拒付支票to refuse a cheque txik {' :  
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拒付支票to stop payment of a cheque Hu$y8_Udw  
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提示要求付款to present for payment 9Cz|?71  
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见票即付持票人payable to bearer 5x"eM=  
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支付指定人payable to order 8d7 NESYl  
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已过期||无效out of date||stale I-^C6~  
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请给出票人R/D||refer to drawer &2bqL!k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zGNmc7  
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文字与数字不一致words and figures differ SBI*[
 
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支票 x4K A8  
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时间已过account closed >a&IFi,j  
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更改处应加盖印章alterations require initials 2u$r
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时间已过effects not cleared /+1(,S  
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停止付款payment stopped CXi[$nF3  
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支票毁损cheque mutilated 5+Ao.3Xn  
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汇款||寄钱to remit||to send money PW82 Vp.  
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寄票供取款||支票支付to send a cheque for payment }*C*!?p
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寄款人a remitter 91]sO%3  
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收款人a remittee 2WTOu x
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国外汇票foreign Bill $ nHD,h  
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国内汇票inland Bill #y[U2s Se  

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跟单汇票documentary bill G[`1Yw$  
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空头汇票accommodation bill 0{g*\W*+~  
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原始汇票original bill l#`G4Vf  
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改写||换新票据renewed bill \+l*ZNYM3  
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即期汇票sight bill||bill on demand OQ7 `n<I<)  
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…days after date||…days after date…日后付款 ,wwO0,
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…months after date||…months after date…月后付款 bh <;px-  
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见票后…日付款…days after sight||…days sight REU,"  
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见票后…月付款…months after sight||…months sight Jsysk $R  
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同组票据set of bills /\c'kMAW!  
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单张汇票sola of exchange||sole of exchange eHuJFM  
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远期汇票usance bill||bill at usance %bAQ>E2;m  
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长期汇票long bill ];OvV ,*  
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短期汇票short bill x,!Dd  
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逾期汇票overdue bill ^_;'9YD  
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宽限日期days of grace *Jd "3Si/  
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电汇telegraphic transfer （T.T） "lI-/G  
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邮汇postal order||postal note （Am.）||post office order||money order P:"R;YCvE  
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本票promissory note （P/N） *siX:?l  
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押汇负责书||押汇保证书letter of hypothecation eV[{c %wN:  
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副保||抵押品||付属担保物collateral security V\cbIx(Z^  
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担保书trust receipt||letter of indemnity {821e&r  
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承兑||认付acceptance r#sg5aS7O|  
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单张承兑general acceptance :_8K8Sa  
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有条件承兑qualified acceptance ,:?ibE=  
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附条件认付conditional acceptance %;[DMc/  
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部分认付partial acceptance   aTvyzr1