[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。   GMz8B-vk  
会计报表statement of account }<=3W5+  
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往来帐目account current e8oKn&  
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现在往来帐||存款额current accout :/6()_>bO  
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销货帐account sales 5X0QxnnV  
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共同计算帐项joint account :N2E}hx
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未决帐项outstanding account it)ZP H  
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贷方帐项credit account||creditor account 4d`+CD C  
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借方帐项debit account||debtor account ;'}'5nO=$  
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应付帐||应付未付帐account payable eLV.qLBUs  
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应收帐||应收未收帐account receivable ZVL gK}s
 
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新交易||新帐new account uE`r/=4  
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未决帐||老帐old account J \=a gQ  
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现金帐cash account % 5z gd>  
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流水帐running account ~}Z'0W)Q`z  
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暂记帐||未定帐suspense account aQUGNa0+d  
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过期帐||延滞帐overdue account||pastdue account X>zlb
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杂项帐户sundry account f ~ZEdq8  
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详细帐单||明细表detail account {C")#m-0  
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呆帐bad account "=A>}q@;H  
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会计项目title of account  a]B[`^`z  
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会计薄||帐薄account-book pe.QiMW{8  
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营业报告书||损益计算表account of budiness||business report P^)q=A8Z#  
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借贷细帐||交验帐account rendered )T|L,Lp  
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明细帐account stated }dYBces  
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与…银行开立一户头to open an account with PaWr[ye  
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与…银行建立交易to keep account with GTl xq%?b  
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继续记帐to keep account !L24+$  
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与…有交易to have an account with *rh,"Zo  
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作成会计帐||有往来帐项to make out an account with vbG]mMJ  
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清算||清理债务to make up an account g(E"4M@t!  
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清洁帐目||与…停止交易to close ones account with v6=-g$FG  
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结帐to close an account Zu*K-ep"  
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清理未付款to ask an account||to demand an account Wr?'$:  
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结清差额to balance the account with A!i q->+  
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清算to settle an account||to liquidate an account||to square an account KzUlTl0  
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审查帐目||监查帐目to audit an account ay )/q5  
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检查帐目to examine an account ne} +E  
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转入A的帐户to charge the amount to As account Wi.5Y{  
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以计帐方式付款to pay on account Hh;:`;}  
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代理某人||为某人on ones account||on account of one "_UdBG  
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为自己计算||独立帐目on ones own account 8)*2@-Rp  
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由某人收益并负风险on ones account and risk||for ones account and risk g]~h(mI  
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由某人负担for ones account||for account of one ji1HV1S  
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按某人指示||列入某人帐户by order and for account of one Rgy-OA  
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列入5月份帐目for May account e1myH6$W  
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编入某中帐项下to pass to the account of||to place to the account of gU^$Sx7'  
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寄出清算书to send in an account||to send in render an account TcTM]ixr  
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支票薄cheque book O%~jop7#6  
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支票陈票人cheque drawer G0 J4O!3  
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持票人cheque holder 6Tw#^;q-  
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不记名支票cheque to bearer||bearer cheque '3]p29v{  
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记名支票||认人支票cheque to order Qp"y?S  
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到期支票antedated cheque hv6@Jr3  
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未到期支票postdated cheque do-ahl,  
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保付支票certified cheque n%R;-?*v  
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未获兑现支票，退票returned cheque [%50/_h  
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横线支票crossed cheque
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普通横线general crossing uPYmHA}_/  
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特别横线special crossing #po5_dE\*  
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空白支票blank cheque <R%;~){  
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失效支票，过期支票stale cheque _A<u#.yd  
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普通支票open cheque ky 8ep  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <APB11  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y%sro I('y  
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支票换现金||兑现to cash a cheque Q0Nyqhvi  
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清理票款to clear a cheque ?[*0+h`en  
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保证兑现to certify a cheque /8VP[i)u  
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填写支票数额to fill up a cheque ^Qu i H'  
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支票上划线to cross a cheque gPAX4'
 
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开发支票to make out a cheque jBaB@LO9G  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque DK0.R]&4(  
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背书支票to endorse a cheque /ywD{*  
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请付票款||清付票款to pay a cheque||to honour a cheque yL
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支票退票to dishonour a cheque ]|_\x
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拒付支票to refuse a cheque TpA\9N#$  
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拒付支票to stop payment of a cheque kY]W
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提示要求付款to present for payment 
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见票即付持票人payable to bearer 0J.dG/I%  
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支付指定人payable to order pf4 ^Bk}e  
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已过期||无效out of date||stale [P|[vWO  
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请给出票人R/D||refer to drawer 6 \B0^
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L d^GV  
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文字与数字不一致words and figures differ -st7_3  
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支票 * y^OV_n-8  
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时间已过account closed b'zR 9V  
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更改处应加盖印章alterations require initials UEak^Mm;=2  
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时间已过effects not cleared %7Kooq(i  
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停止付款payment stopped qDWsvx]  

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支票毁损cheque mutilated dQezd-y*  
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汇款||寄钱to remit||to send money 7dihVvL $  
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寄票供取款||支票支付to send a cheque for payment qdCWy  
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寄款人a remitter 4([.xT  
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收款人a remittee l2b{u GE  
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国外汇票foreign Bill ,]R8(bD)  
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国内汇票inland Bill T0j2a&Pv  
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跟单汇票documentary bill 4yMW^:@  
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空头汇票accommodation bill lQPqcZd  
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原始汇票original bill &UAe!{E 0  
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改写||换新票据renewed bill 8uG0^h}  
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即期汇票sight bill||bill on demand B_3QQtjAl  
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…days after date||…days after date…日后付款 ;##]G=%  
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…months after date||…months after date…月后付款 5?u[XAE  
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见票后…日付款…days after sight||…days sight y<r}"TAf-  
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见票后…月付款…months after sight||…months sight C;1PsSE+A  
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同组票据set of bills yM$J52#d#  
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单张汇票sola of exchange||sole of exchange B< ;==|  
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远期汇票usance bill||bill at usance p, #6 @*  
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长期汇票long bill mVf.sA8  
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短期汇票short bill s"mFt{Y  
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逾期汇票overdue bill *re 44  
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宽限日期days of grace !'c|N9  
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电汇telegraphic transfer （T.T） |^5/(16  
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邮汇postal order||postal note （Am.）||post office order||money order 3"i%{  
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本票promissory note （P/N） &c^7O#j  
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押汇负责书||押汇保证书letter of hypothecation n&7@@@cA  
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副保||抵押品||付属担保物collateral security +{vQSFW  
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担保书trust receipt||letter of indemnity %Rn:G K  
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承兑||认付acceptance 32KR--mn%  
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单张承兑general acceptance bw ;iz, Z  
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有条件承兑qualified acceptance 7jR7  
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附条件认付conditional acceptance 6=BZ ~ed  
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部分认付partial acceptance   bXm:]?