[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。   Ij9=J1c4  
会计报表statement of account g<:TsP'|  
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往来帐目account current V2g"5nYT  
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现在往来帐||存款额current accout }T53y6J#  
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销货帐account sales 8 v da"  
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共同计算帐项joint account -:Q"aeC5  
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未决帐项outstanding account Q{ {=  
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贷方帐项credit account||creditor account r_o\72  
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借方帐项debit account||debtor account .EjjCE/v-  
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应付帐||应付未付帐account payable w;:{  
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应收帐||应收未收帐account receivable v}@Uc-(  
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新交易||新帐new account mlz|KI~\F;  
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未决帐||老帐old account j(c;r>  
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现金帐cash account 66po SZR@  
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流水帐running account d[p?B-7%  
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暂记帐||未定帐suspense account /^`do3a}  
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过期帐||延滞帐overdue account||pastdue account =bQ\BY#  
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杂项帐户sundry account =ibKdPtTh^  
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详细帐单||明细表detail account -hGLGF??  
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呆帐bad account %'Z`425a  
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会计项目title of account 1\/^X>@W{  
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会计薄||帐薄account-book $qiM_06  
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营业报告书||损益计算表account of budiness||business report (?[%u0%_  
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借贷细帐||交验帐account rendered sLc,Dx"+  
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明细帐account stated bMqFrG  
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与…银行开立一户头to open an account with ?JR?PW8  
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与…银行建立交易to keep account with $ou/ Fn  
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继续记帐to keep account {v2[x W  
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与…有交易to have an account with B_"PFWwg  
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作成会计帐||有往来帐项to make out an account with -v9x tNg  
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清算||清理债务to make up an account O]t)`+%q  
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清洁帐目||与…停止交易to close ones account with .i1|U8"X  
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结帐to close an account }&^1")2t  
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清理未付款to ask an account||to demand an account ceae~  
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结清差额to balance the account with K"Gea`I  
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清算to settle an account||to liquidate an account||to square an account CUj$ <ay=  
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审查帐目||监查帐目to audit an account /$j,p E=  
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检查帐目to examine an account Gg%pU+'T  
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转入A的帐户to charge the amount to As account j +2-Xy'  
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以计帐方式付款to pay on account <@;bxSUx  
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代理某人||为某人on ones account||on account of one #,OiZQJC  
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为自己计算||独立帐目on ones own account bs)Ro/7}  
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由某人收益并负风险on ones account and risk||for ones account and risk QG09=GQ  
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由某人负担for ones account||for account of one !iUT Re  
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按某人指示||列入某人帐户by order and for account of one ;z~j%L%b  
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列入5月份帐目for May account b>nwX9Y/U  
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编入某中帐项下to pass to the account of||to place to the account of v5*JBW+c*  
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寄出清算书to send in an account||to send in render an account au/
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支票薄cheque book MkM`)g 5  
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支票陈票人cheque drawer O?iLLfs  
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持票人cheque holder G1wJ]ar  
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不记名支票cheque to bearer||bearer cheque 4 Z&KR<2Z  
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记名支票||认人支票cheque to order VBK|*Tl  
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到期支票antedated cheque d/\ajQ1::  
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未到期支票postdated cheque 2j$~lI  
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保付支票certified cheque 5JS*6|IbD{  
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未获兑现支票，退票returned cheque </W"e!?X  
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横线支票crossed cheque { 5c]\{O?[  
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普通横线general crossing @IOl0db  
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特别横线special crossing t"YN:y8-  
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空白支票blank cheque Yh{5O3(;  
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失效支票，过期支票stale cheque 6sT(t8[  
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普通支票open cheque nIqF:6/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Is9.A_0h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F1p|^hYDW  
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支票换现金||兑现to cash a cheque /f hS #+V*  
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清理票款to clear a cheque #z}0]GJKj  
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保证兑现to certify a cheque &LQfs4}a ,  
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填写支票数额to fill up a cheque  ".?y!VY  
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支票上划线to cross a cheque D2zqDo<+;  
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开发支票to make out a cheque A@reIt  
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签发支票，开立支票to draw a cheque||to issue a cheque Gi&/`vm  
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透支支票to overdraw a cheque A$?o3--#]G  
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背书支票to endorse a cheque T%**:@}+  
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请付票款||清付票款to pay a cheque||to honour a cheque _HkQv6fXpE  
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支票退票to dishonour a cheque xww\L &y  
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拒付支票to refuse a cheque #vTF:r  
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拒付支票to stop payment of a cheque d/E0opv  
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提示要求付款to present for payment pzU:AUW  
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见票即付持票人payable to bearer _ sBFs.o  
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支付指定人payable to order %i&\X[
 
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已过期||无效out of date||stale Ev&aD  
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请给出票人R/D||refer to drawer g]. _J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $oZ
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文字与数字不一致words and figures differ [' l}*  
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支票 5I5#LQv0  
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时间已过account closed I0sw/,J/Z  
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更改处应加盖印章alterations require initials M532>+A]Za  
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时间已过effects not cleared \eS-wO7%  
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停止付款payment stopped 1Gk'f?dw  
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支票毁损cheque mutilated efm#:>H  
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汇款||寄钱to remit||to send money M"z3F! -j  
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寄票供取款||支票支付to send a cheque for payment J ?H|"  
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寄款人a remitter H,U qU3b3  
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收款人a remittee 3AarRQWsn  
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国外汇票foreign Bill JJE0q5[  
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国内汇票inland Bill Z/=HQ8  
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跟单汇票documentary bill ;p2a .P  
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空头汇票accommodation bill aG/L'we R  
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原始汇票original bill BJ7m3[lz  
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改写||换新票据renewed bill 9x[|75}l  
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即期汇票sight bill||bill on demand 5_ioJ  
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…days after date||…days after date…日后付款 MnymV;y"  
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…months after date||…months after date…月后付款 E0Jk=cq  
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见票后…日付款…days after sight||…days sight p(]o#$ 6[  
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见票后…月付款…months after sight||…months sight {QRrAi  
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同组票据set of bills L=. "<,\  
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单张汇票sola of exchange||sole of exchange Jv9yy~  
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远期汇票usance bill||bill at usance ^`XTs!.  
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长期汇票long bill Us*"g{PQ  
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短期汇票short bill RY]Vo8  
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逾期汇票overdue bill nm597WeZp  
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宽限日期days of grace Y]R;>E5o|  
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电汇telegraphic transfer （T.T） (ug^2WG Yq  
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邮汇postal order||postal note （Am.）||post office order||money order :UgCP ~Y  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation +bbhm0f  
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副保||抵押品||付属担保物collateral security CQ+WB TiC  
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担保书trust receipt||letter of indemnity yA/
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承兑||认付acceptance ! h "6h  
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单张承兑general acceptance 8=%%C:  
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有条件承兑qualified acceptance A$9^JF0$  
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附条件认付conditional acceptance 3 oG5E"G  
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部分认付partial acceptance   QQ5G?E