[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。   @ht= (Jk9  
会计报表statement of account c?oNKqPzg  
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往来帐目account current 3u+A/  
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现在往来帐||存款额current accout xu9K\ /{7  
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销货帐account sales 4DaLt&1  
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共同计算帐项joint account T:$a x  
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未决帐项outstanding account R7%' vZk  
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贷方帐项credit account||creditor account )/VhkSXbG!  
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借方帐项debit account||debtor account v
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应付帐||应付未付帐account payable  l* C>  
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应收帐||应收未收帐account receivable 
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新交易||新帐new account V`*N2ztSL  
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未决帐||老帐old account >TZ 'V,  
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现金帐cash account 8:*   
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流水帐running account 1%Yd] 1c(  
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暂记帐||未定帐suspense account ^y" #2Ov  
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过期帐||延滞帐overdue account||pastdue account T22 4L.?  
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杂项帐户sundry account ky2n%< 0]  
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详细帐单||明细表detail account An0DqjR  
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呆帐bad account b'x26wT?  
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会计项目title of account OKW}8q
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会计薄||帐薄account-book B/Jz$D  
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营业报告书||损益计算表account of budiness||business report Z;v5L/;  
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借贷细帐||交验帐account rendered T`ofj7$:  
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明细帐account stated "O}u2B b  
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与…银行开立一户头to open an account with Lg%3M8-W~  
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与…银行建立交易to keep account with ,1K`w:uhS  
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继续记帐to keep account i!<1&{  
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与…有交易to have an account with y2`},  
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作成会计帐||有往来帐项to make out an account with @sdH B./  
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清算||清理债务to make up an account M\_IQj  
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清洁帐目||与…停止交易to close ones account with 0$g;O5y"i  
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结帐to close an account ?/}N  

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清理未付款to ask an account||to demand an account 1/3<u::  
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结清差额to balance the account with *S< d`mp[  
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清算to settle an account||to liquidate an account||to square an account WYN0,rv1:+  
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审查帐目||监查帐目to audit an account `iNH`:[w  
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检查帐目to examine an account Y#t9DhzFWo  
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转入A的帐户to charge the amount to As account o1Krp '*  
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以计帐方式付款to pay on account Yosfk\D  
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代理某人||为某人on ones account||on account of one hTQ8y10a  
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为自己计算||独立帐目on ones own account w\RYxu?  
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由某人收益并负风险on ones account and risk||for ones account and risk m X%T"_^  
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由某人负担for ones account||for account of one P(.XB`  
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按某人指示||列入某人帐户by order and for account of one V a
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列入5月份帐目for May account =M6{{lI/  
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编入某中帐项下to pass to the account of||to place to the account of D_?dy4\  
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寄出清算书to send in an account||to send in render an account "(iDUl  
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支票薄cheque book 5IA
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支票陈票人cheque drawer di(H-=9G62  

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持票人cheque holder o@hj.)u  
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不记名支票cheque to bearer||bearer cheque jZQ{XMF  
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记名支票||认人支票cheque to order  YCVT0d  
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到期支票antedated cheque K%W;-W*'  
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未到期支票postdated cheque F vTswM>  
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保付支票certified cheque
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未获兑现支票，退票returned cheque cml~Oepf  
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横线支票crossed cheque K-"`A.:S  
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普通横线general crossing
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特别横线special crossing tSnsjd<6.  
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空白支票blank cheque 6nJQPa  
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失效支票，过期支票stale cheque wv\V&U$  
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普通支票open cheque @y'ZM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |lZJt  
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支票换现金||兑现to cash a cheque :bi(mX7t  
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清理票款to clear a cheque kj.9\  
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保证兑现to certify a cheque wf1p/bpf  
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填写支票数额to fill up a cheque ~t/i0pKq.  
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支票上划线to cross a cheque z]C=nXbk  
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开发支票to make out a cheque _h1eW9q  
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签发支票，开立支票to draw a cheque||to issue a cheque P,a9B2  
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透支支票to overdraw a cheque w)RedJnf  
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背书支票to endorse a cheque 'RF`XX  
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请付票款||清付票款to pay a cheque||to honour a cheque DpQWh+WRy  
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支票退票to dishonour a cheque J7- vB",U  
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拒付支票to refuse a cheque rFkZ'rp74b  
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拒付支票to stop payment of a cheque [hpkE lE  
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提示要求付款to present for payment K|$c#X  
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见票即付持票人payable to bearer 'W4v>0
 
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支付指定人payable to order >3B{sn}  
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已过期||无效out of date||stale Y<(7
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请给出票人R/D||refer to drawer 89GW!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $'_Q@ZBq  
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文字与数字不一致words and figures differ ~n) |  
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支票 vO&X<5?Qc  
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时间已过account closed 3`vKEThY)  
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更改处应加盖印章alterations require initials y=f.;  
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时间已过effects not cleared &{glwVKV  
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停止付款payment stopped 9I [:#,zdf  
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支票毁损cheque mutilated qzA_ ~=g
 
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汇款||寄钱to remit||to send money r#1W$~?>  
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寄票供取款||支票支付to send a cheque for payment 7G;1n0m-T  
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寄款人a remitter _K{-1ZYsi  
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收款人a remittee "s]  
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国外汇票foreign Bill z^T;d^OJc  
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国内汇票inland Bill Nl,iz_2]  
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跟单汇票documentary bill  q"T?  
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空头汇票accommodation bill v5pkP  
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原始汇票original bill L;vglS=l;  
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改写||换新票据renewed bill !ii(2U  
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即期汇票sight bill||bill on demand j x< <h_j  
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…days after date||…days after date…日后付款 i?@7> Ca  
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…months after date||…months after date…月后付款 EXH,+3fQp  
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见票后…日付款…days after sight||…days sight ?G~rYETvw  

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见票后…月付款…months after sight||…months sight |Thm5,ao  
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同组票据set of bills ('j'>"1H  
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单张汇票sola of exchange||sole of exchange &dj/
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远期汇票usance bill||bill at usance ;QCGl$8A  
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长期汇票long bill yLXIjR  
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短期汇票short bill ;$$w`LyP  
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逾期汇票overdue bill 9PO5GYU  
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宽限日期days of grace ~+BU@PHv  
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电汇telegraphic transfer （T.T） :U'n0\  
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邮汇postal order||postal note （Am.）||post office order||money order +@8, uL  
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本票promissory note （P/N） >nK(  
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押汇负责书||押汇保证书letter of hypothecation ev/)#i#s{  
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副保||抵押品||付属担保物collateral security ]eFNR1<OP  
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担保书trust receipt||letter of indemnity vt(n: Xk  
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承兑||认付acceptance Sv>CVp*  
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单张承兑general acceptance d=\\ik8  
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有条件承兑qualified acceptance C^U>{jf !  
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附条件认付conditional acceptance wb]Z4/j#  
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部分认付partial acceptance   G(hn
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