[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。   $]?pAqU\  
会计报表statement of account 7V=deYt_p  
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往来帐目account current  e#5WX  
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现在往来帐||存款额current accout 3 a(SmM:  
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销货帐account sales <2j$P Y9  
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共同计算帐项joint account t`&mszd~T  
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未决帐项outstanding account "j`T'%EV  
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贷方帐项credit account||creditor account ]nV_K}!w  
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借方帐项debit account||debtor account M2:3k  
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应付帐||应付未付帐account payable f3,Xb ]h  
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应收帐||应收未收帐account receivable T}p|_)&y  
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新交易||新帐new account mV7_O//  
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未决帐||老帐old account oPAc6ObOV~  
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现金帐cash account O>wGJ.  
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流水帐running account q<g!bW%  
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暂记帐||未定帐suspense account 8r.MODZG/  
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过期帐||延滞帐overdue account||pastdue account 3z 5"Ckzb  
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杂项帐户sundry account d D^?%,a  
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详细帐单||明细表detail account H#`&!p  
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呆帐bad account _ZuI x=!  
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会计项目title of account \ ?k"AtL  

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会计薄||帐薄account-book &4F iYZ  
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营业报告书||损益计算表account of budiness||business report )%?SWuS?N  
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借贷细帐||交验帐account rendered |fWR[\NU  
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明细帐account stated }Mh`j$  
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与…银行开立一户头to open an account with cNRe>  
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与…银行建立交易to keep account with ZltY_5l  
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继续记帐to keep account fxX4  !r  
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与…有交易to have an account with e/u(Re  
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作成会计帐||有往来帐项to make out an account with N]@e7P'9F  
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清算||清理债务to make up an account |h1Y3  
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清洁帐目||与…停止交易to close ones account with GGwHz]1L  
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结帐to close an account MDKiwT@#  
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清理未付款to ask an account||to demand an account (!`]S>_w9  
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结清差额to balance the account with T8rf+B/.L  
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清算to settle an account||to liquidate an account||to square an account Fs EPM"&?h  
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审查帐目||监查帐目to audit an account Fps.Fhm  
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检查帐目to examine an account LAwAFma>  
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转入A的帐户to charge the amount to As account RGim):1e  
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以计帐方式付款to pay on account "xV9$m>
 
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代理某人||为某人on ones account||on account of one 7BhRt8FSD+  
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为自己计算||独立帐目on ones own account c*g(R.!  
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由某人收益并负风险on ones account and risk||for ones account and risk .Lk2S "+  
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由某人负担for ones account||for account of one yU(k;A-  
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按某人指示||列入某人帐户by order and for account of one =kspHP<k  
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列入5月份帐目for May account ;ml;{<jI  
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编入某中帐项下to pass to the account of||to place to the account of `q 4%  
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寄出清算书to send in an account||to send in render an account LV& tu7c  
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支票薄cheque book  [;D4,@A  
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支票陈票人cheque drawer ]y,6  
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持票人cheque holder FxC@KZG  
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不记名支票cheque to bearer||bearer cheque C,w$)x5kls  
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记名支票||认人支票cheque to order UKx91a}g  
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到期支票antedated cheque JQ%`]=n(/  
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未到期支票postdated cheque 7[55  
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保付支票certified cheque @R?S-*o  
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未获兑现支票，退票returned cheque b:>(U.   
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横线支票crossed cheque Tc@r#!.m  
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普通横线general crossing )k3zOKZ;  
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特别横线special crossing G;FY2;adK  
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空白支票blank cheque G6Z2[Ej1  
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失效支票，过期支票stale cheque GLt#]I"LY  
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普通支票open cheque ^!1mChf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dq Kk9s;6_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N|T%cdh:/  
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支票换现金||兑现to cash a cheque _UYt  
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清理票款to clear a cheque g` 6Xrf  
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保证兑现to certify a cheque 'd^U!l  
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填写支票数额to fill up a cheque oJUVW"X6  
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支票上划线to cross a cheque @/ wJW``;  
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开发支票to make out a cheque jnYFA[Ab  
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签发支票，开立支票to draw a cheque||to issue a cheque :z56!qU  
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透支支票to overdraw a cheque k+{-iPm{  
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背书支票to endorse a cheque \Q|1I  
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请付票款||清付票款to pay a cheque||to honour a cheque @H"~/m_o  
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支票退票to dishonour a cheque {v}f/cu  
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拒付支票to refuse a cheque PGsXB"k<8  
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拒付支票to stop payment of a cheque [nJ),9$z_  
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提示要求付款to present for payment y~w2^VN=  
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见票即付持票人payable to bearer Wjn1W;m&g  
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支付指定人payable to order 8Gzc3  
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已过期||无效out of date||stale  ~Jrtm7  
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请给出票人R/D||refer to drawer Sg(fZ' -  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x+x6F  
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文字与数字不一致words and figures differ >!MOgLO3  
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支票
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时间已过account closed W+-a@)sh3Q  
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更改处应加盖印章alterations require initials zZ&L#  
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时间已过effects not cleared rVgz+'rFD[  
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停止付款payment stopped qq"&Bc>  
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支票毁损cheque mutilated 1 t haQ"  
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汇款||寄钱to remit||to send money k>y68_  
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寄票供取款||支票支付to send a cheque for payment "~jSG7h  
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寄款人a remitter $Y.Z>I;  
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收款人a remittee SFCKD/8  
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国外汇票foreign Bill I;H6E  
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国内汇票inland Bill 1-[~}  
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跟单汇票documentary bill c@9jc^CJ  
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空头汇票accommodation bill EH))%LY1y  
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原始汇票original bill :K&>  
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改写||换新票据renewed bill Z* eb  
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即期汇票sight bill||bill on demand ^Q!qJav  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight 0CXh|AU  
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见票后…月付款…months after sight||…months sight |lH~nU.*  
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同组票据set of bills &8!*u3  
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单张汇票sola of exchange||sole of exchange (ov=D7>t0  
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远期汇票usance bill||bill at usance <3\t J  
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长期汇票long bill G<.p".o4  
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短期汇票short bill ',-4o-  
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逾期汇票overdue bill  _Y@'<S.  
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宽限日期days of grace f(q
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电汇telegraphic transfer （T.T） v8! 1"FYL  
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邮汇postal order||postal note （Am.）||post office order||money order M ,.++W\  
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本票promissory note （P/N） EgIFi{q=0  
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押汇负责书||押汇保证书letter of hypothecation eK\ O>  
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副保||抵押品||付属担保物collateral security O?X g%k#  
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担保书trust receipt||letter of indemnity V
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承兑||认付acceptance Pz3jc|Ga  
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单张承兑general acceptance E@QsuS2&  
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有条件承兑qualified acceptance (PU0\bGA  
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附条件认付conditional acceptance B]]_rl,  
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部分认付partial acceptance   PIP2(-{ai