[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。   Dwq}O  
会计报表statement of account z#8d\X/  
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往来帐目account current ab1qcQ<  
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现在往来帐||存款额current accout 8\BCC1K  
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销货帐account sales l@8UL</W  
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共同计算帐项joint account 0ivlKe%  
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未决帐项outstanding account +X4O.6Mn  
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贷方帐项credit account||creditor account Jl^Rz;bQ-  
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借方帐项debit account||debtor account ,O@xv
 
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应付帐||应付未付帐account payable 9]AiaV9  
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应收帐||应收未收帐account receivable <_HK@E<_HO  
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新交易||新帐new account yub|  
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未决帐||老帐old account ~c~$2Xo  
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现金帐cash account @V/Lqia  
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流水帐running account \atztC{-L>  
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暂记帐||未定帐suspense account L-}>;M$Y)  
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过期帐||延滞帐overdue account||pastdue account ,Vz 1l_7  
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杂项帐户sundry account k}-@N;zq  
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详细帐单||明细表detail account k r0PL)$  
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呆帐bad account O$}p}%%y7  
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会计项目title of account OR[6pr@  
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会计薄||帐薄account-book lv_|ws  
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营业报告书||损益计算表account of budiness||business report Ekx3GM_]  
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借贷细帐||交验帐account rendered FLI\SF<  
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明细帐account stated 3F'{JP  
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与…银行开立一户头to open an account with Jx;"@  
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与…银行建立交易to keep account with 5mB%Xh;bg  
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继续记帐to keep account {UpHHH:X#  
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与…有交易to have an account with O$jj&  
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作成会计帐||有往来帐项to make out an account with dkTj KV  
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清算||清理债务to make up an account u"IYAyzL  
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清洁帐目||与…停止交易to close ones account with ,bT|:T@ny  
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结帐to close an account =}N&c4I[j  
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清理未付款to ask an account||to demand an account ~l$u~:4Ob  
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结清差额to balance the account with <p"[jC2zF;  
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清算to settle an account||to liquidate an account||to square an account tins.D  
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审查帐目||监查帐目to audit an account uq<kT
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检查帐目to examine an account ZH8O%>!  
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转入A的帐户to charge the amount to As account $hexJzX  
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以计帐方式付款to pay on account EBjSK
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代理某人||为某人on ones account||on account of one t']d_Vcza  
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为自己计算||独立帐目on ones own account 9>gxJ7pY  
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由某人收益并负风险on ones account and risk||for ones account and risk 5,/rh,?  
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由某人负担for ones account||for account of one >b2j j+8  
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按某人指示||列入某人帐户by order and for account of one uTsxSkHb/  
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列入5月份帐目for May account wOW#A}m'vj  
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编入某中帐项下to pass to the account of||to place to the account of 9a\H+Y~  
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寄出清算书to send in an account||to send in render an account s3nt12  
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支票薄cheque book 'i-6JG%  
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支票陈票人cheque drawer b02V#m;Z  
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持票人cheque holder  :P,g,  
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不记名支票cheque to bearer||bearer cheque w&c6iFMd0  
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记名支票||认人支票cheque to order ;Dh\2! sr  
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到期支票antedated cheque Lzr&Q(mL  
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未到期支票postdated cheque Za[
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保付支票certified cheque (-}:'5|Yj  
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未获兑现支票，退票returned cheque jF$bCbAUce  

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横线支票crossed cheque 8+f{ /  
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普通横线general crossing `p!&>,lrk  
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特别横线special crossing *&v
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空白支票blank cheque opXxtYC@  
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失效支票，过期支票stale cheque *5QN:  
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普通支票open cheque \?D~&d,a=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >]L
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n#l~B
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支票换现金||兑现to cash a cheque *V`E)maU  
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清理票款to clear a cheque eP|_  
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保证兑现to certify a cheque uv&4 A,h  
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填写支票数额to fill up a cheque !C;$5(k  
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支票上划线to cross a cheque o? g9Grk  
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开发支票to make out a cheque |})v, oB  

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签发支票，开立支票to draw a cheque||to issue a cheque m@y<wk(  
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透支支票to overdraw a cheque 7.*Mmx~]=  
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背书支票to endorse a cheque z[qi~&7:v  
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请付票款||清付票款to pay a cheque||to honour a cheque 4$y P_3  
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支票退票to dishonour a cheque ,FwJ0V  
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拒付支票to refuse a cheque *mz-g7  
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拒付支票to stop payment of a cheque }LY)FT4n  
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提示要求付款to present for payment >uxAti\  
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见票即付持票人payable to bearer j XYr&F  
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支付指定人payable to order xKkXr-yb`f  
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已过期||无效out of date||stale _K B%g_{  
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请给出票人R/D||refer to drawer J(SGaHm@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @SI,V8i  
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文字与数字不一致words and figures differ R7A:K]iJ5  
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时间已过account closed >uYU_/y$2  
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更改处应加盖印章alterations require initials 7nsovWp  
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时间已过effects not cleared {gxP_>  
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停止付款payment stopped Ko)f:=Qo  
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支票毁损cheque mutilated Gzs$0Ki=  
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汇款||寄钱to remit||to send money D G|v'#  
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寄票供取款||支票支付to send a cheque for payment z`p9vlS[  
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寄款人a remitter T^{=c x9x9  
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收款人a remittee ~Orz<%k.  
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国外汇票foreign Bill drvrj~o:  
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国内汇票inland Bill >UV}^OO  
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跟单汇票documentary bill 18p4]:L  
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空头汇票accommodation bill ;.b^&h  
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原始汇票original bill 4Xww(5?3
  
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改写||换新票据renewed bill <@lj\,  
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即期汇票sight bill||bill on demand h0HK~S#xBv  
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…days after date||…days after date…日后付款 $RunGaX!=N  
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…months after date||…months after date…月后付款 |n^rI\p%  
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见票后…日付款…days after sight||…days sight ] W$
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见票后…月付款…months after sight||…months sight c-!3wvt)  
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同组票据set of bills S
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单张汇票sola of exchange||sole of exchange |[>yJXxEL@  
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远期汇票usance bill||bill at usance @K}h4Yok  
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长期汇票long bill Qw }1mRv  
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短期汇票short bill Li$2 Gpc/  
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逾期汇票overdue bill 9s d}Z,l  
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宽限日期days of grace 8.7q -<Q  
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电汇telegraphic transfer （T.T） vy2"B ch  
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邮汇postal order||postal note （Am.）||post office order||money order r4fg!]J;  
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本票promissory note （P/N） 0vBQzM Q  
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押汇负责书||押汇保证书letter of hypothecation inZ0iU9dy  
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副保||抵押品||付属担保物collateral security fwMYEj  
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担保书trust receipt||letter of indemnity ^N 4Y*NtV7  
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承兑||认付acceptance ; C(5lD&\5  

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单张承兑general acceptance VGu(HB8n#  
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有条件承兑qualified acceptance oIIi_yc  
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附条件认付conditional acceptance _bg Zl  
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部分认付partial acceptance   I,,SR"