[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。   hDf|9}/UQd  
会计报表statement of account $)fybnY  
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往来帐目account current .PhH|jrCW^  
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现在往来帐||存款额current accout >(t_  
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销货帐account sales q~K KN /N  
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共同计算帐项joint account 08!pLE  
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未决帐项outstanding account 0{O|o_  
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贷方帐项credit account||creditor account 5$T>noD  
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借方帐项debit account||debtor account Pc*+QtQ  
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应付帐||应付未付帐account payable 2A+I8/zRG  
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应收帐||应收未收帐account receivable _TRO2p0  
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新交易||新帐new account z'G~b[kG4n  
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未决帐||老帐old account } a(x L'F  
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现金帐cash account %EZG2JjO)  
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流水帐running account rsp?N{e  
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暂记帐||未定帐suspense account *j,5TO-j  
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过期帐||延滞帐overdue account||pastdue account T5eXcI0t  
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杂项帐户sundry account f!`,!dZgkd  
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详细帐单||明细表detail account o9!DK  
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呆帐bad account rNL*(PN}lO  
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会计项目title of account 9w -t9X>X  
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会计薄||帐薄account-book ,zy4+GW  
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营业报告书||损益计算表account of budiness||business report */Oq$3QGsV  
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借贷细帐||交验帐account rendered T!uK_  
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明细帐account stated I=VPw5"E  
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与…银行开立一户头to open an account with gqaENU>  
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与…银行建立交易to keep account with [X.sCl|  
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继续记帐to keep account Oslbt8)U6  
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与…有交易to have an account with vLW&/YJ6  
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作成会计帐||有往来帐项to make out an account with _dY6Ip%  
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清算||清理债务to make up an account le?hCPHkp  
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清洁帐目||与…停止交易to close ones account with [ZS}P  
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结帐to close an account H d6g0  
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清理未付款to ask an account||to demand an account k/W$)b:Of`  
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结清差额to balance the account with m98j`t  
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清算to settle an account||to liquidate an account||to square an account }zi:nSpON  
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审查帐目||监查帐目to audit an account LD5n_W  
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检查帐目to examine an account /w{DyHT  
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转入A的帐户to charge the amount to As account E~]8>U?V  
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以计帐方式付款to pay on account #q40 >)]  
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代理某人||为某人on ones account||on account of one  3}}~ (  
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为自己计算||独立帐目on ones own account 6,)!\1k  
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由某人收益并负风险on ones account and risk||for ones account and risk |&WeXVH E  
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由某人负担for ones account||for account of one \k_0wt2x1  
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按某人指示||列入某人帐户by order and for account of one 4A.Z MH  
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列入5月份帐目for May account :ak D
 
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编入某中帐项下to pass to the account of||to place to the account of B5 pMcw  
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寄出清算书to send in an account||to send in render an account a@Tn_y X  
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支票薄cheque book Ps5UX6\ .m  
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支票陈票人cheque drawer Y%:FawR  
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持票人cheque holder @@K@;Jox  
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不记名支票cheque to bearer||bearer cheque @54, I  
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记名支票||认人支票cheque to order NKB,D$!~&  
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到期支票antedated cheque w V&{w7  
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未到期支票postdated cheque D"_~Njf  
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保付支票certified cheque ?n)r1m  
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未获兑现支票，退票returned cheque bUbM}  
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横线支票crossed cheque d (]t}  
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普通横线general crossing <SI&
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特别横线special crossing [
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空白支票blank cheque o<P@:}K  
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失效支票，过期支票stale cheque iK{q_f\"  
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普通支票open cheque |gEA.} pY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F4X/ )$Dk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Im%|9g;P  
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支票换现金||兑现to cash a cheque P;0 tI;  
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清理票款to clear a cheque m! &bK5+*  
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保证兑现to certify a cheque 0?l|A1I%  
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填写支票数额to fill up a cheque d$)'?Sf]h  
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支票上划线to cross a cheque Pa2HFy2  
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开发支票to make out a cheque 65AXUTg  
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签发支票，开立支票to draw a cheque||to issue a cheque Q_/{TE/sO5  
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透支支票to overdraw a cheque o1"U'y-9V  
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背书支票to endorse a cheque >4GhI65  
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请付票款||清付票款to pay a cheque||to honour a cheque },0fPkVsU  
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支票退票to dishonour a cheque U6FM`w<  
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拒付支票to refuse a cheque K]zBPfx  
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拒付支票to stop payment of a cheque ^R1 nOo/  
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提示要求付款to present for payment h3aHCr E  
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见票即付持票人payable to bearer kP%'{  
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支付指定人payable to order
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已过期||无效out of date||stale M]jzbJ3Q  
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请给出票人R/D||refer to drawer RoM'+1nP:#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .,l?z  
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文字与数字不一致words and figures differ nfy"M),et  
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支票 \`{ YqOT  
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时间已过account closed {#=q[jVi%1  
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更改处应加盖印章alterations require initials U;OJ.a9  
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时间已过effects not cleared 0%k`*8  
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停止付款payment stopped ED[PP2[/  
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支票毁损cheque mutilated z^{VqC*o+  
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汇款||寄钱to remit||to send money P et0yH  
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寄票供取款||支票支付to send a cheque for payment V\PGk<VO   
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寄款人a remitter \2: JX?Jw!  
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收款人a remittee 5=.,a5  
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国外汇票foreign Bill ]5YG*sD4  
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国内汇票inland Bill `+\+  
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跟单汇票documentary bill Y2yVl+  
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空头汇票accommodation bill | B;:Ald  
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原始汇票original bill Yr,e7da  
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改写||换新票据renewed bill )<U
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即期汇票sight bill||bill on demand Qg%B<3 <  
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…days after date||…days after date…日后付款 b=wc-nA  
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…months after date||…months after date…月后付款 {Ymn_   
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见票后…日付款…days after sight||…days sight 4@.qM6 \\q  
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见票后…月付款…months after sight||…months sight pyq~_
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同组票据set of bills sPyq.oG  
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单张汇票sola of exchange||sole of exchange ;*BG{rkr  
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远期汇票usance bill||bill at usance rUc2'Ct  
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长期汇票long bill FMc$?mm  
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短期汇票short bill % r`hW\4{  
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逾期汇票overdue bill 2-s ,PQno^  
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宽限日期days of grace bBk_2lg=4)  
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电汇telegraphic transfer （T.T） f~%|Iu1ob  
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邮汇postal order||postal note （Am.）||post office order||money order oJ734v[X  
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本票promissory note （P/N） BCMQ^hP}t  
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押汇负责书||押汇保证书letter of hypothecation q4=Gj`\43  
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副保||抵押品||付属担保物collateral security C$WUg<kcK'  
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担保书trust receipt||letter of indemnity RT`.S uN  
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承兑||认付acceptance NW_i<#  
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单张承兑general acceptance )hG4,0hv&  
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有条件承兑qualified acceptance tVQq,_9C  
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附条件认付conditional acceptance  )OHGg  
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部分认付partial acceptance   0\z Y?UUww