[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。   ]6PX4oK_t  
会计报表statement of account ZjlFr(  
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往来帐目account current CA0SH{PdW&  
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现在往来帐||存款额current accout O{0TS^  
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销货帐account sales &) '5_#S  
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共同计算帐项joint account D][e u
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未决帐项outstanding account .d\<}\zZ7J  
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贷方帐项credit account||creditor account s_`PPl_D$K  
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借方帐项debit account||debtor account Hh/Z 4`&yi  
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应付帐||应付未付帐account payable IW48Sg  
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应收帐||应收未收帐account receivable iQrT
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新交易||新帐new account c=S-g 9J  
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未决帐||老帐old account ,zCrix 3  
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现金帐cash account j( *;W}*^  
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流水帐running account Ek!$Ary  
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暂记帐||未定帐suspense account 8"C;I=]8  
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过期帐||延滞帐overdue account||pastdue account /o<tmK_m  
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杂项帐户sundry account V24i8Qx  
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详细帐单||明细表detail account O5 PCR6U  
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呆帐bad account 7)S;VG k  
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会计项目title of account opz.kP[e,  
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会计薄||帐薄account-book T-=sC=sS,  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered + M2|-C  
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明细帐account stated Aa*UV6(v  
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与…银行开立一户头to open an account with "}PaM R]  
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与…银行建立交易to keep account with tP2hU[7Z  
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继续记帐to keep account VsOn j~@  
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与…有交易to have an account with vukI`(#  
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作成会计帐||有往来帐项to make out an account with a4FvQH#j  
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清算||清理债务to make up an account \R45#. P6X  
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清洁帐目||与…停止交易to close ones account with gW'aK>*c  
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结帐to close an account !+&"y K@J  
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清理未付款to ask an account||to demand an account 1]#qxjZ~  
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结清差额to balance the account with %..{c#V  
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清算to settle an account||to liquidate an account||to square an account !"B 0z+O>  
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审查帐目||监查帐目to audit an account ~p<o":k+Lv  
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检查帐目to examine an account NxVqV5'  
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转入A的帐户to charge the amount to As account s2)a8<  
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以计帐方式付款to pay on account TO.?h!  
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代理某人||为某人on ones account||on account of one Q~<$'j  
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为自己计算||独立帐目on ones own account ^yg`U(  
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由某人收益并负风险on ones account and risk||for ones account and risk ~|kre:j9  
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由某人负担for ones account||for account of one L}lOA,EF  
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按某人指示||列入某人帐户by order and for account of one -Wc'k 2oU  
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列入5月份帐目for May account ]}H;`H  
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编入某中帐项下to pass to the account of||to place to the account of qwJe
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寄出清算书to send in an account||to send in render an account `G
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支票薄cheque book *.4;7#  
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支票陈票人cheque drawer "&Ym(P
 
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持票人cheque holder n }X)a-=  
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不记名支票cheque to bearer||bearer cheque ;Q>(%"z};  
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记名支票||认人支票cheque to order pv1J6  
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到期支票antedated cheque 'PTWC.C?9  
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未到期支票postdated cheque ]Ija,C!#  
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保付支票certified cheque \Ku6gEy  
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未获兑现支票，退票returned cheque M?pu7wa  
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横线支票crossed cheque TUzpln  
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普通横线general crossing %mr  
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特别横线special crossing AG6tt  
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空白支票blank cheque p\5DW'  
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失效支票，过期支票stale cheque aLapb5VV  
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普通支票open cheque Bgs3sM9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Wi]Mp7 b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )HWf`;VQ  
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支票换现金||兑现to cash a cheque E?san;Ku  
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清理票款to clear a cheque 0X =Yly*m@  

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保证兑现to certify a cheque  9')  
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填写支票数额to fill up a cheque 3>%oGbo  
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支票上划线to cross a cheque #`R`!4  
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开发支票to make out a cheque h6c0BmS{1  
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签发支票，开立支票to draw a cheque||to issue a cheque ]#>;C:L  
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透支支票to overdraw a cheque 63R?=u@  
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背书支票to endorse a cheque K^0cL%dB  
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请付票款||清付票款to pay a cheque||to honour a cheque [:Kl0m7  
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支票退票to dishonour a cheque Uz(Sv:G  
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拒付支票to refuse a cheque !bEy~.  
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拒付支票to stop payment of a cheque !Yuu~|  
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提示要求付款to present for payment 3q7Z?1'o  
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见票即付持票人payable to bearer U/2]ACGCN^  
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支付指定人payable to order |8,|>EyqK  
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已过期||无效out of date||stale C:Tjue{G2  
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请给出票人R/D||refer to drawer ,+`1/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e)
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文字与数字不一致words and figures differ 3]Jl\<0  
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支票 a~#MMl  
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时间已过account closed ldEZ_g^  
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更改处应加盖印章alterations require initials BK,h$z7#6  
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时间已过effects not cleared ,{4G@:Fm  
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停止付款payment stopped M6$9-  
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支票毁损cheque mutilated "rnZ<A}
  
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汇款||寄钱to remit||to send money 3$cIm+  
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寄票供取款||支票支付to send a cheque for payment qs$%/  
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寄款人a remitter UG)XA-ez  
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收款人a remittee %by8i1
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国外汇票foreign Bill  bnll-G|  
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国内汇票inland Bill <<xUh|zE  
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跟单汇票documentary bill 5C03)Go3Z  
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空头汇票accommodation bill (:JX;<-  
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原始汇票original bill }sbh|#  
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改写||换新票据renewed bill ccLTA  
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即期汇票sight bill||bill on demand X\?PnD`,  
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…days after date||…days after date…日后付款 xY3 KKje  
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…months after date||…months after date…月后付款 zv1#PfO@)  
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见票后…日付款…days after sight||…days sight ||M;[-JoJ  
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见票后…月付款…months after sight||…months sight \O*8%  
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同组票据set of bills 3#=%2\  
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单张汇票sola of exchange||sole of exchange -tQi~Y[]  
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远期汇票usance bill||bill at usance ?3f-"K_r  
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长期汇票long bill PRR]DEz  
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短期汇票short bill scXY~l]I*  
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逾期汇票overdue bill 91|0{
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宽限日期days of grace Ng1{NI+S  
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电汇telegraphic transfer （T.T） T-;|E^  
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邮汇postal order||postal note （Am.）||post office order||money order .B9i`)0  
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本票promissory note （P/N） KOYU'hw  
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押汇负责书||押汇保证书letter of hypothecation s-S#qGZ  
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副保||抵押品||付属担保物collateral security )2&U Rt.  
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担保书trust receipt||letter of indemnity <w9<G  
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承兑||认付acceptance a7Xa3 vlpO  
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单张承兑general acceptance /x2MW5H  
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有条件承兑qualified acceptance 3|Vh[iAa\  
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附条件认付conditional acceptance n0T>sE-9  
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部分认付partial acceptance   gf]k@
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