[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。   6XI$ o,{  
会计报表statement of account kmM->v  
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往来帐目account current 1{?5/F \ +  
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现在往来帐||存款额current accout Yl"l|2 :  
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销货帐account sales *V?p&/>MT  
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共同计算帐项joint account ehyCAp0oI  
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未决帐项outstanding account _qsg2e}n  
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贷方帐项credit account||creditor account 0tEe $9eK@  
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借方帐项debit account||debtor account ?VR:e7|tU  
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应付帐||应付未付帐account payable 1[40\sM  
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应收帐||应收未收帐account receivable KLCd`vr.xf  
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新交易||新帐new account 4Bk9d \z  
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未决帐||老帐old account i^hEL2S/A  
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现金帐cash account }N0v_Nas;v  
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流水帐running account T1i}D"H %  
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暂记帐||未定帐suspense account &sg~owz  
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过期帐||延滞帐overdue account||pastdue account !pxOhO
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杂项帐户sundry account s5J?,xu  
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详细帐单||明细表detail account 0[.T`tpN'  
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呆帐bad account uUJH^pW  
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会计项目title of account C9^C4   
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会计薄||帐薄account-book GD0Q`gWNe  
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营业报告书||损益计算表account of budiness||business report WB5M![  
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借贷细帐||交验帐account rendered E7 P'}  
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明细帐account stated rw.DKM'  
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与…银行开立一户头to open an account with i-,_:z=J  
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与…银行建立交易to keep account with `\yQn7 Oq  
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继续记帐to keep account e\.  
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与…有交易to have an account with \G2PK&)F  
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作成会计帐||有往来帐项to make out an account with 5%"sv+iO  
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清算||清理债务to make up an account 6*:U1{Gl)  
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清洁帐目||与…停止交易to close ones account with "EnxVV  
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结帐to close an account =g$%jM>35  
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清理未付款to ask an account||to demand an account f1q0*
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结清差额to balance the account with  {?Cm  
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清算to settle an account||to liquidate an account||to square an account Z GrDa  
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审查帐目||监查帐目to audit an account JG@Zb}b  
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检查帐目to examine an account k0,]2R  
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转入A的帐户to charge the amount to As account Gm=e;X;r  
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以计帐方式付款to pay on account A}i>ys  
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代理某人||为某人on ones account||on account of one ,
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为自己计算||独立帐目on ones own account '`j MNKn\  
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由某人收益并负风险on ones account and risk||for ones account and risk `o21f{1]X&  
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由某人负担for ones account||for account of one L$ZsNs+  
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按某人指示||列入某人帐户by order and for account of one ?=b#H6vs  
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列入5月份帐目for May account I>lblI$ 7  
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编入某中帐项下to pass to the account of||to place to the account of e^v\K [  
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寄出清算书to send in an account||to send in render an account 8:K_S a%  
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支票薄cheque book |}@teN^J*U  
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支票陈票人cheque drawer r9p ((ir  
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持票人cheque holder  p4P"U  
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不记名支票cheque to bearer||bearer cheque 0> QqsQ  
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记名支票||认人支票cheque to order i]& >+R<6  
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到期支票antedated cheque Ym2Ac>I4  
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未到期支票postdated cheque %
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保付支票certified cheque $)6x3&]P  
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未获兑现支票，退票returned cheque .]N`]3$=  
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横线支票crossed cheque 
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普通横线general crossing {D8yqO A}  
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特别横线special crossing BC#O.93`  
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空白支票blank cheque vSo1WS  
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失效支票，过期支票stale cheque hfg ^z5  
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普通支票open cheque U#{(*)q r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KGmAnN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [kMWsiZ  
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支票换现金||兑现to cash a cheque iu2O/l#r  
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清理票款to clear a cheque iDdR-T|  
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保证兑现to certify a cheque V;gC[7H  
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填写支票数额to fill up a cheque .pH 4[~  
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支票上划线to cross a cheque 4\j1+&W   
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开发支票to make out a cheque i8%Z(@_`  
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签发支票，开立支票to draw a cheque||to issue a cheque {c7@`AV]  
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透支支票to overdraw a cheque ,V''?@  
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背书支票to endorse a cheque bNHsjx
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请付票款||清付票款to pay a cheque||to honour a cheque &SPIu,  
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支票退票to dishonour a cheque |w-s{L3@+  
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拒付支票to refuse a cheque \*pS4vy5x  
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拒付支票to stop payment of a cheque wkp$/IZKMj  

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提示要求付款to present for payment k8cR`5@PK  
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见票即付持票人payable to bearer %v^qQWy=*  
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支付指定人payable to order 6K >(n  
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已过期||无效out of date||stale 7e{w,.ny!  
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请给出票人R/D||refer to drawer f%REN3=5K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QdIoK7J 9  
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文字与数字不一致words and figures differ P[e#j  
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支票 DyQvk  
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时间已过account closed By<~ h/uJ  
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更改处应加盖印章alterations require initials &<C&(g{Z  
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时间已过effects not cleared $U%N$_k?  
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停止付款payment stopped lpefOnO[  
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支票毁损cheque mutilated n\YWWW[wf  
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汇款||寄钱to remit||to send money j<i:rk|  
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寄票供取款||支票支付to send a cheque for payment 3a,7lTUuB  
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寄款人a remitter s,GGO3^  
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收款人a remittee FDRpK5cw  
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国外汇票foreign Bill ` _]tN  
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国内汇票inland Bill *A N2&>Y  

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跟单汇票documentary bill .;9I:YB$  
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空头汇票accommodation bill ||k^pzj%  
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原始汇票original bill K3^N_^H  
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改写||换新票据renewed bill kVe_2oQ_>  
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即期汇票sight bill||bill on demand /8w _jjW  
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…days after date||…days after date…日后付款 YWPAc>uw,  
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…months after date||…months after date…月后付款 v-@xO&<  
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见票后…日付款…days after sight||…days sight JY tM1d  
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见票后…月付款…months after sight||…months sight \^+ =vO;A  
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同组票据set of bills 3g] Sp/  
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单张汇票sola of exchange||sole of exchange Svo gvn  
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远期汇票usance bill||bill at usance =%YU~  
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长期汇票long bill PXk+Vi,%k  
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短期汇票short bill i!30f^9D-S  
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逾期汇票overdue bill x62b=k}  
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宽限日期days of grace vb-L "S?kC  
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电汇telegraphic transfer （T.T） ;Bo{.91
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邮汇postal order||postal note （Am.）||post office order||money order 3r?Bnf:  
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本票promissory note （P/N） h:3`e`J<h  
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押汇负责书||押汇保证书letter of hypothecation SxYX`NQ  
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副保||抵押品||付属担保物collateral security @ba5iIt  
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担保书trust receipt||letter of indemnity ur
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承兑||认付acceptance P.P3/,  
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单张承兑general acceptance lcij}-z:%e  
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有条件承兑qualified acceptance gEtDqq~y@  
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附条件认付conditional acceptance ZGa>^k[:  
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部分认付partial acceptance   |]~tX zY