[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。   1dw{:X=j  
会计报表statement of account b9m`y*My  
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往来帐目account current elQjPvb  
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现在往来帐||存款额current accout
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销货帐account sales vdC0tax  
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共同计算帐项joint account {H)hoAenA  
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未决帐项outstanding account z<%bNnSO  
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贷方帐项credit account||creditor account E+qLj|IU  
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借方帐项debit account||debtor account n qO*z<  
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应付帐||应付未付帐account payable Z@Zg3AVU  
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应收帐||应收未收帐account receivable g9|OhymB  
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新交易||新帐new account ''@Tke3IG6  
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未决帐||老帐old account VsL,t\67  
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现金帐cash account # o/;du  
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流水帐running account m(U.BXo  
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暂记帐||未定帐suspense account  ~deS*  
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过期帐||延滞帐overdue account||pastdue account yO7y`;Q(sF  
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杂项帐户sundry account >^Wpc  
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详细帐单||明细表detail account ~Ze!F"  
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呆帐bad account ^6kl4:{idE  
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会计项目title of account lqOpADLS3  
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会计薄||帐薄account-book Y+Z+ Y)K
  
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营业报告书||损益计算表account of budiness||business report vc|tp_M67  
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借贷细帐||交验帐account rendered a%m )8N;C  
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明细帐account stated rBmW%Gv  
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与…银行开立一户头to open an account with G`%rnu  
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与…银行建立交易to keep account with jm<^WQ%Cc  
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继续记帐to keep account Z1q<) O1QX  
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与…有交易to have an account with 6/wC StZ  
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作成会计帐||有往来帐项to make out an account with >qy62:co  
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清算||清理债务to make up an account H?r~% bh  
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清洁帐目||与…停止交易to close ones account with OjffN'a+N  
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结帐to close an account Mj>QV(L8t  
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清理未付款to ask an account||to demand an account j-/$e,xX  
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结清差额to balance the account with 9wfE^E1  
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清算to settle an account||to liquidate an account||to square an account #o~C0`8!B=  
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审查帐目||监查帐目to audit an account -XnIDXM  
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检查帐目to examine an account _Ad63.Uq))  
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转入A的帐户to charge the amount to As account ODRy  
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以计帐方式付款to pay on account *@@dO_%6  
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代理某人||为某人on ones account||on account of one Rc9>^>w  
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为自己计算||独立帐目on ones own account #:Q\   
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由某人收益并负风险on ones account and risk||for ones account and risk /i_FA]Go  
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由某人负担for ones account||for account of one I%Z=O=  
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按某人指示||列入某人帐户by order and for account of one l*CCnqE  
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列入5月份帐目for May account ;2?fz@KZ  
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编入某中帐项下to pass to the account of||to place to the account of b ettOg  
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寄出清算书to send in an account||to send in render an account S5H}   
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支票薄cheque book `d /* sX?k  
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支票陈票人cheque drawer b>#dMR K  
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持票人cheque holder d mTZEO  
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不记名支票cheque to bearer||bearer cheque @S5HMJ2=  
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记名支票||认人支票cheque to order T>hm\!  
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到期支票antedated cheque qq?o^_^4  
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未到期支票postdated cheque H_| re  
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保付支票certified cheque HvZSkq ^
  
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未获兑现支票，退票returned cheque <{YzmN\Z  
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横线支票crossed cheque +n%8
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普通横线general crossing Rz&}e@stl  
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特别横线special crossing xh25 *y  
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空白支票blank cheque -H|!
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失效支票，过期支票stale cheque n!Y}D:6c6  
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普通支票open cheque JP^
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Znh;#%n|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /V]i3ac  
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支票换现金||兑现to cash a cheque *;F<Q!i&v  
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清理票款to clear a cheque 9Gx`[{wI9<  
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保证兑现to certify a cheque YOvhMi  
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填写支票数额to fill up a cheque Z;0<k;#T(p  
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支票上划线to cross a cheque 8R(l~   
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开发支票to make out a cheque Rz*GRe
 
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签发支票，开立支票to draw a cheque||to issue a cheque 34_ V&8  
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透支支票to overdraw a cheque ]z#Ita;  
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背书支票to endorse a cheque [ThAvQ_$  
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请付票款||清付票款to pay a cheque||to honour a cheque axN\ZXU  
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支票退票to dishonour a cheque )?6%d  
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拒付支票to refuse a cheque q; C6ID`  
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拒付支票to stop payment of a cheque rA8
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提示要求付款to present for payment Tv~Ho&LS  
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见票即付持票人payable to bearer ] U}B~Y  
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支付指定人payable to order 3'SN0VL  
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已过期||无效out of date||stale ]xbMMax  
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请给出票人R/D||refer to drawer OO,EUOh-T:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8u1?\ SYnb  
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文字与数字不一致words and figures differ 9j5-/   
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支票 3bQq Nk  
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时间已过account closed jc,Qg2  
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更改处应加盖印章alterations require initials  J2Qt!-  
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时间已过effects not cleared  %CUwD  
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停止付款payment stopped `91Z]zGpU  
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支票毁损cheque mutilated BbPRPkV  
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汇款||寄钱to remit||to send money Q9; VSF)  
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寄票供取款||支票支付to send a cheque for payment %:sP#BQM  
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寄款人a remitter 0sCWIGUW  
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收款人a remittee voJJoy%  
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国外汇票foreign Bill +4Q1s?`  
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国内汇票inland Bill 90ov[|MkM  
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跟单汇票documentary bill 7|o}m}yVx
 
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空头汇票accommodation bill VJ1rU mO~  
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原始汇票original bill o>&-B.zq  
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改写||换新票据renewed bill w{4#Q[  
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即期汇票sight bill||bill on demand i?|u$[^=+  
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…days after date||…days after date…日后付款 \ VypkbE+  
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…months after date||…months after date…月后付款 @ 0/EKWF  
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见票后…日付款…days after sight||…days sight q2 ;CvoF  
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见票后…月付款…months after sight||…months sight w8#ji 1gX  
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同组票据set of bills j9BcoEl:;  
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单张汇票sola of exchange||sole of exchange v9Lf|FXo&  
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远期汇票usance bill||bill at usance &3itBQF  
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长期汇票long bill QoMa+QTuc  
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短期汇票short bill }
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逾期汇票overdue bill OD?y  
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宽限日期days of grace ~RV9'v4  
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电汇telegraphic transfer （T.T） f*^b
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邮汇postal order||postal note （Am.）||post office order||money order l> ("L9  
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本票promissory note （P/N） iL~(BnsF  
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押汇负责书||押汇保证书letter of hypothecation <Rz[G+0S=  
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副保||抵押品||付属担保物collateral security &0{&4,  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance 6 I43a1[s  
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单张承兑general acceptance _
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有条件承兑qualified acceptance f^Q)lIv  
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附条件认付conditional acceptance T6\d]  
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部分认付partial acceptance   W>[TF
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