[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。   :.tL~% q  
会计报表statement of account >S-JAPuO  
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往来帐目account current z`YC3_d  
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现在往来帐||存款额current accout W"*2,R[}%  
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销货帐account sales FrUqfTi+W  
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共同计算帐项joint account ZW9OPwV  
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未决帐项outstanding account RJUIB  
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贷方帐项credit account||creditor account 9R2"(.U  
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借方帐项debit account||debtor account "OA{[)fw"  
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应付帐||应付未付帐account payable  BdiV  
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应收帐||应收未收帐account receivable ;2\6U;  
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新交易||新帐new account ~".
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未决帐||老帐old account YvcV801Go  
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现金帐cash account Vs{\ YfF  
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流水帐running account QRK\74'uY  
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暂记帐||未定帐suspense account })P!7t  
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过期帐||延滞帐overdue account||pastdue account =EMB~i  
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杂项帐户sundry account
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详细帐单||明细表detail account ^d{5GK'  
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呆帐bad account h*C!b?:
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会计项目title of account 1w(3!Ps+  
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会计薄||帐薄account-book (@5`beEd  
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营业报告书||损益计算表account of budiness||business report CN:T$ f|)  
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借贷细帐||交验帐account rendered p? o[+L<  
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明细帐account stated fxPg"R!1i  
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与…银行开立一户头to open an account with ./k7""4  
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与…银行建立交易to keep account with k Alxm{  
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继续记帐to keep account 8R3{
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与…有交易to have an account with N~8H\   
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作成会计帐||有往来帐项to make out an account with `_OrBu[  
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清算||清理债务to make up an account .5G`Y  
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清洁帐目||与…停止交易to close ones account with f_S$CFa@  
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结帐to close an account C(
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清理未付款to ask an account||to demand an account BeVDTk:  
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结清差额to balance the account with AuXUD9-  
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清算to settle an account||to liquidate an account||to square an account 3E|||3rf  
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审查帐目||监查帐目to audit an account dw<i)P^   
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检查帐目to examine an account _Rii19k  
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转入A的帐户to charge the amount to As account (WT\
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以计帐方式付款to pay on account })-V,\  
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代理某人||为某人on ones account||on account of one w"9h_;'C_  

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为自己计算||独立帐目on ones own account caQ1SV^{9  
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由某人收益并负风险on ones account and risk||for ones account and risk ElW\;C:K*  
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由某人负担for ones account||for account of one cj2Smgw&>  
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按某人指示||列入某人帐户by order and for account of one fYP,V0P  
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列入5月份帐目for May account MM32\}Y6  
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编入某中帐项下to pass to the account of||to place to the account of vX }iA|`#  
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寄出清算书to send in an account||to send in render an account yT/rH- j;5  
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支票薄cheque book .vKgiIC:  
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支票陈票人cheque drawer DLbP$&o  
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持票人cheque holder \5}PF+)|  
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不记名支票cheque to bearer||bearer cheque %@:>hQ2;  
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记名支票||认人支票cheque to order AIOGa<^  
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到期支票antedated cheque dwB#k$VIOw  
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未到期支票postdated cheque Q3ZGN1aX<  
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保付支票certified cheque G--vwvL  
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未获兑现支票，退票returned cheque O8hx}dOjA  
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横线支票crossed cheque
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普通横线general crossing >;G_o="X  
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特别横线special crossing C,;<SV2#  
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空白支票blank cheque 2 br>{^T  
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失效支票，过期支票stale cheque t`&mszd~T  
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普通支票open cheque eiOAbO#U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +:#g6(P]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8oHIXnK  
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支票换现金||兑现to cash a cheque /ORK9g  
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清理票款to clear a cheque h9A=20fj  
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保证兑现to certify a cheque !vr A\d  
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填写支票数额to fill up a cheque )A;jBfr  
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支票上划线to cross a cheque G~lnX^46"  
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开发支票to make out a cheque {>&M:_`k  
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签发支票，开立支票to draw a cheque||to issue a cheque /P{'nI  
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透支支票to overdraw a cheque y*sqnzgF  
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背书支票to endorse a cheque -uK@2}NZ  
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请付票款||清付票款to pay a cheque||to honour a cheque |i'w"Tz4  
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支票退票to dishonour a cheque ,6\oT;G  
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拒付支票to refuse a cheque ]FO)U  
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拒付支票to stop payment of a cheque .$-%rU:*}  
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提示要求付款to present for payment (@u"  
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见票即付持票人payable to bearer kv/mqKVr  
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支付指定人payable to order *}`D2_uP  
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已过期||无效out of date||stale 3MFb\s&Fq  
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请给出票人R/D||refer to drawer FZhjI 8+,~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9l9|w4YJs  
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文字与数字不一致words and figures differ :Qra9
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支票 Tn8GLn  
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时间已过account closed 0FD+iID  
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更改处应加盖印章alterations require initials 14v,z;HXj  
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时间已过effects not cleared w_!]_6%{b  
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停止付款payment stopped f}>S"fFI  
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支票毁损cheque mutilated (7g1e
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汇款||寄钱to remit||to send money -F
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寄票供取款||支票支付to send a cheque for payment D'823,-).  
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寄款人a remitter >@BvyZ)i  
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收款人a remittee 0#mu[ O  
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国外汇票foreign Bill e>kw>%3bl9  
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国内汇票inland Bill r$*p  
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跟单汇票documentary bill ; ,y9  
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空头汇票accommodation bill uL!{xuN  
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原始汇票original bill u=I>DEe@c  
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改写||换新票据renewed bill ?.:C+*+  
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即期汇票sight bill||bill on demand u8*Uia*vwH  
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…days after date||…days after date…日后付款 "YGs<)S  
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…months after date||…months after date…月后付款 )#r]x1[Kn  
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见票后…日付款…days after sight||…days sight O1@xF9<  
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见票后…月付款…months after sight||…months sight 5isejR{r  
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同组票据set of bills 9q;\;-  
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单张汇票sola of exchange||sole of exchange Nl7"|()e  
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远期汇票usance bill||bill at usance `7Ni bZX0  
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长期汇票long bill Fy<dk}@  
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短期汇票short bill ?G1-X~Z8  
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逾期汇票overdue bill 0W9,uC2:N  
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宽限日期days of grace `Bnp/9q5  
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电汇telegraphic transfer （T.T） BULX*eOt  
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邮汇postal order||postal note （Am.）||post office order||money order zMKW@  
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本票promissory note （P/N） z![RC59S  
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押汇负责书||押汇保证书letter of hypothecation xRJv_=dT  
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副保||抵押品||付属担保物collateral security )wo'i]#2:  
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担保书trust receipt||letter of indemnity %?y
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承兑||认付acceptance %7Z_Hw  
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单张承兑general acceptance "CB*  
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有条件承兑qualified acceptance Z+=WgEu1  
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附条件认付conditional acceptance _+S`[:;a  
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部分认付partial acceptance   3lqR(Hh3