[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。   -Zy)5NB-tZ  
会计报表statement of account "sbBe73 m  
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往来帐目account current 'EX4.h a5  
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现在往来帐||存款额current accout U":"geU  
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销货帐account sales %$n02"@  
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共同计算帐项joint account *\q8BZ  
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未决帐项outstanding account "iek,Y}j7  
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贷方帐项credit account||creditor account |5ONFde"0  
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借方帐项debit account||debtor account oyvtZ/@  
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应付帐||应付未付帐account payable DTy/jaK  
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应收帐||应收未收帐account receivable K%2I
  
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新交易||新帐new account aL)$b  
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未决帐||老帐old account fI}c 71b`  
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现金帐cash account ?*o;o?5s^  
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流水帐running account $i%HDt|  
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暂记帐||未定帐suspense account o16~l]Z|f  
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过期帐||延滞帐overdue account||pastdue account s((b"{fFb  
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杂项帐户sundry account `axQd%:AC  
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详细帐单||明细表detail account Gl"wEL*  
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呆帐bad account d3(+ztmG!  
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会计项目title of account -G!6
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会计薄||帐薄account-book l`qP~ k#  
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营业报告书||损益计算表account of budiness||business report 9QZ}Hn`p  
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借贷细帐||交验帐account rendered sI4QI\*4  
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明细帐account stated JqQ3C}z  
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与…银行开立一户头to open an account with :nt}7Dn'  
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与…银行建立交易to keep account with v F]  
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继续记帐to keep account [;Vi~$p|Eo  
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与…有交易to have an account with =SA 4\/  
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作成会计帐||有往来帐项to make out an account with EWSr@}2j .  
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清算||清理债务to make up an account Wnb)*pPP  
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清洁帐目||与…停止交易to close ones account with TeOFAIU  
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结帐to close an account !d/`[9j
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清理未付款to ask an account||to demand an account *{HGLl|=  
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结清差额to balance the account with goG]WGVr  
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清算to settle an account||to liquidate an account||to square an account S^*(ALFPj  
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审查帐目||监查帐目to audit an account t201ud2$  
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检查帐目to examine an account 3 ATN?V@  
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转入A的帐户to charge the amount to As account <e@I1iL37y  
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以计帐方式付款to pay on account bvt-
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代理某人||为某人on ones account||on account of one ?)i6:76(  
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为自己计算||独立帐目on ones own account )AZ`R8-A  
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由某人收益并负风险on ones account and risk||for ones account and risk >rQ)|W=i  
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由某人负担for ones account||for account of one +LvZ87O^~  
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按某人指示||列入某人帐户by order and for account of one C 6:pY-  
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列入5月份帐目for May account [m@e^6F0U  
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编入某中帐项下to pass to the account of||to place to the account of l-JKcsM  
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寄出清算书to send in an account||to send in render an account cc#_acR  
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支票薄cheque book Wl^/=I4p#  
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支票陈票人cheque drawer WH h2fN'A5  
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持票人cheque holder LP-KD  
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不记名支票cheque to bearer||bearer cheque + P<w<GfQ  
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记名支票||认人支票cheque to order Xj&~N;Ysb  
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到期支票antedated cheque 0C i"tA3"  
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未到期支票postdated cheque clU3#8P!=  
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保付支票certified cheque ?5+KHG*)  
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未获兑现支票，退票returned cheque $9u  
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横线支票crossed cheque oKqFZ,m[  
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普通横线general crossing pk
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特别横线special crossing i)^ZH#Gp  
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空白支票blank cheque Nb,H8;
 
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失效支票，过期支票stale cheque C36.UZoc  
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普通支票open cheque HC`3AQ12!&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wN0OAbtX'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =id $  
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支票换现金||兑现to cash a cheque %Yn)t3d  
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清理票款to clear a cheque eBRP%<=>D  
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保证兑现to certify a cheque e{+{,g{iu  
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填写支票数额to fill up a cheque tLXw&hFk`g  
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支票上划线to cross a cheque #C7j|9Ew1]  
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开发支票to make out a cheque F|K4zhK
 
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签发支票，开立支票to draw a cheque||to issue a cheque YU,:3{9,  
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透支支票to overdraw a cheque q,&T$Tw  
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背书支票to endorse a cheque  6+z]MT  
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请付票款||清付票款to pay a cheque||to honour a cheque x7@HPf  
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支票退票to dishonour a cheque Y@Y(;C"SW  
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拒付支票to refuse a cheque iCKwd9?)  
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拒付支票to stop payment of a cheque D dO'  
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提示要求付款to present for payment *b_54X%3  
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见票即付持票人payable to bearer uJ\Nga<?  
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支付指定人payable to order aB'@8[]z  
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已过期||无效out of date||stale &Z!2xfQy>  
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请给出票人R/D||refer to drawer 3>Snd9Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qT @IY)e  
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文字与数字不一致words and figures differ T%/w^27E  
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支票 W|U1AXU7/  
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时间已过account closed BH a>2N  
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更改处应加盖印章alterations require initials \ 6a  
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时间已过effects not cleared kELyD( ^P`  
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停止付款payment stopped &S]v+wF  
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支票毁损cheque mutilated o#/iR]3  
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汇款||寄钱to remit||to send money 3>v0W@C  
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寄票供取款||支票支付to send a cheque for payment XtdLKYET  
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寄款人a remitter /j@ `aG(a  
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收款人a remittee >Fk
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国外汇票foreign Bill :=v{inN  
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国内汇票inland Bill [qMdOY%jx  
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跟单汇票documentary bill ^T6!z^g1h  
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空头汇票accommodation bill rss.F3dK  
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原始汇票original bill -8 =u{n  
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改写||换新票据renewed bill U*"cf>dB(  
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即期汇票sight bill||bill on demand s Xk?.A_D  
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…days after date||…days after date…日后付款 0W%}z}/N  
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…months after date||…months after date…月后付款 C;:L~
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见票后…日付款…days after sight||…days sight #IGoz|m  
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见票后…月付款…months after sight||…months sight 4S0++Hp
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同组票据set of bills pkN:D+gS  
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单张汇票sola of exchange||sole of exchange i,Wm{+H-O  
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远期汇票usance bill||bill at usance [q+e]kD  
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长期汇票long bill Ie&b<k  
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短期汇票short bill jo;uRl  
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逾期汇票overdue bill k# Ez  
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宽限日期days of grace $v'Y
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电汇telegraphic transfer （T.T） &J^4Y!gt  
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邮汇postal order||postal note （Am.）||post office order||money order 7moElh v  
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本票promissory note （P/N） u JQaHL!  
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押汇负责书||押汇保证书letter of hypothecation oGJ*Rn)Z  
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副保||抵押品||付属担保物collateral security AvrL9D  
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担保书trust receipt||letter of indemnity Xb=2/\}|f  
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承兑||认付acceptance \]T=j#.S$  
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单张承兑general acceptance ?E+:]j_  
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有条件承兑qualified acceptance 't|Un G  
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附条件认付conditional acceptance PTbA1.
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部分认付partial acceptance   I*A0?{