[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。   HIsB)W&%@  
会计报表statement of account K.r "KxCm|  
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往来帐目account current G7SmlFn?  
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现在往来帐||存款额current accout u{8:VX  
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销货帐account sales e+O502]  
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共同计算帐项joint account ,~*pPhQ8m  
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未决帐项outstanding account  [yx8?5  
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贷方帐项credit account||creditor account RfQ*`^D  
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借方帐项debit account||debtor account d^qTY?k.  
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应付帐||应付未付帐account payable :CGh$d] +  
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应收帐||应收未收帐account receivable '#NDR:J"  
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新交易||新帐new account w`
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未决帐||老帐old account a\*_b2 ^n  
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现金帐cash account !0X/^Xv@=  
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流水帐running account /3j3'~0  
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暂记帐||未定帐suspense account FZ5 Ad&".@  
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过期帐||延滞帐overdue account||pastdue account ypWhH  
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杂项帐户sundry account ,SH^L|I  
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详细帐单||明细表detail account Oid;s!-S6  
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呆帐bad account +Uxtxl'  
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会计项目title of account d,E2l~s  
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会计薄||帐薄account-book [/U5M>#n  
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营业报告书||损益计算表account of budiness||business report og`g]Z<I  
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借贷细帐||交验帐account rendered '5\?l:z  
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明细帐account stated JfzfxfM  
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与…银行开立一户头to open an account with Q+p9^_r  
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与…银行建立交易to keep account with V3$zlzSm,  
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继续记帐to keep account o"g<Vz  
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与…有交易to have an account with 9PG3cCr?  
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作成会计帐||有往来帐项to make out an account with UQq Qim  
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清算||清理债务to make up an account 9G)fJr  
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清洁帐目||与…停止交易to close ones account with ><{Lh@{  
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结帐to close an account C:RA (
  
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清理未付款to ask an account||to demand an account V-lp';bD  
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结清差额to balance the account with O[ug7\cl+  
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清算to settle an account||to liquidate an account||to square an account 4]no#lVRJ  
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审查帐目||监查帐目to audit an account gCaxZ~o  
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检查帐目to examine an account M+WN\.2pX  
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转入A的帐户to charge the amount to As account `}#n
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以计帐方式付款to pay on account `Lr|KuFN  
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代理某人||为某人on ones account||on account of one ) -@Dh6F  
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为自己计算||独立帐目on ones own account vn^*  
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由某人收益并负风险on ones account and risk||for ones account and risk +{cCKR
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由某人负担for ones account||for account of one $#FA/+<&$  
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按某人指示||列入某人帐户by order and for account of one % r0AhWv  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of _OJ19Ry  
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寄出清算书to send in an account||to send in render an account ,zh4oX`>  
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支票薄cheque book @!%HEs!# #  
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支票陈票人cheque drawer |.LE`  
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持票人cheque holder M(<.f
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不记名支票cheque to bearer||bearer cheque A(wuRXnVWK  
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记名支票||认人支票cheque to order Og(|bs!6  
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到期支票antedated cheque jCL 1Bj  
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未到期支票postdated cheque 3Hkb)Wu  
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保付支票certified cheque 4!DXj0^  
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未获兑现支票，退票returned cheque _:VIlg U  
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横线支票crossed cheque |Q*{yvfEo  
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普通横线general crossing `*--vSi  
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特别横线special crossing Q a3+9  
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空白支票blank cheque Bngvm9k3  
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失效支票，过期支票stale cheque `6 ?.ihV  
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普通支票open cheque ~?uch8H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vJ0Zv> 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 btWvoKO*  
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支票换现金||兑现to cash a cheque ~=Q Tv8  
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清理票款to clear a cheque t BKra  
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保证兑现to certify a cheque RzN9pAe  
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填写支票数额to fill up a cheque to#N>VfD  
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支票上划线to cross a cheque ^=7XA894  
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开发支票to make out a cheque p@jwHlX  
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签发支票，开立支票to draw a cheque||to issue a cheque q@Oe}  
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透支支票to overdraw a cheque o2W^!#]=
 
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背书支票to endorse a cheque XG}9)fT  
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请付票款||清付票款to pay a cheque||to honour a cheque 6"<q{K  
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支票退票to dishonour a cheque bW^JR,  
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拒付支票to refuse a cheque pgEDh^[MW  
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拒付支票to stop payment of a cheque #VynADPs`o  
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提示要求付款to present for payment +~f=L
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见票即付持票人payable to bearer TeNPuY~WP  
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支付指定人payable to order 'T(@5%Db  
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已过期||无效out of date||stale x4-_K%  
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请给出票人R/D||refer to drawer aM YtWj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h]pz12Yf  
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文字与数字不一致words and figures differ Eo>EK>  
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支票 uF+0nv+  
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时间已过account closed ;b!qt-;.<  
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更改处应加盖印章alterations require initials 1P?|.W_^1  
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时间已过effects not cleared `IT]ZAem`/  
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停止付款payment stopped sO{TGk]*  
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支票毁损cheque mutilated Rqr
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汇款||寄钱to remit||to send money LVT:oIQ  
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寄票供取款||支票支付to send a cheque for payment .y<u+)  
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寄款人a remitter :IucH%6V  
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收款人a remittee 2M=h:::W  
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国外汇票foreign Bill G"w [>m  
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国内汇票inland Bill a ~ dgf:e`  
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跟单汇票documentary bill |Z)}-'QUJ  
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空头汇票accommodation bill ka6E s~  
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原始汇票original bill hz*T"HJ]t  
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改写||换新票据renewed bill XwFTAaZ   
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即期汇票sight bill||bill on demand e^oGiL~  
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…days after date||…days after date…日后付款 {Wi*B(  
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…months after date||…months after date…月后付款 {@F' BB\  
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见票后…日付款…days after sight||…days sight j#~~_VA~  
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见票后…月付款…months after sight||…months sight \Oq8kJ=  
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同组票据set of bills S3l^h4  
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单张汇票sola of exchange||sole of exchange Le:C8^  
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远期汇票usance bill||bill at usance $y&W:  
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长期汇票long bill r5N TTc  
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短期汇票short bill /AADFa  
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逾期汇票overdue bill |Z94@uB  
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宽限日期days of grace NS2vA>n8R  
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电汇telegraphic transfer （T.T） L7;~4_M9.V  
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邮汇postal order||postal note （Am.）||post office order||money order P O 5Wi  
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本票promissory note （P/N） O*GF/ R8B  
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押汇负责书||押汇保证书letter of hypothecation xws{"m,NX~  
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副保||抵押品||付属担保物collateral security #i@f%Bq-  
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担保书trust receipt||letter of indemnity }n4 T!N  
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承兑||认付acceptance BP@tI|  
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单张承兑general acceptance Hvm}@3F|  
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有条件承兑qualified acceptance 5m0\ls\  
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附条件认付conditional acceptance qIQ=OY=6  
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部分认付partial acceptance   qx5`l
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