[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。   Dyp'a  
会计报表statement of account FXFQ@q*}v  
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往来帐目account current io:?JnQSA  
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现在往来帐||存款额current accout 8k+Ctk  
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销货帐account sales A0S6 4(  
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共同计算帐项joint account hGF:D#jyT  
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未决帐项outstanding account x&)
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贷方帐项credit account||creditor account 2N(c&Dzkh`  
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借方帐项debit account||debtor account 2NsI3M4$8  
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应付帐||应付未付帐account payable !e.@Xk.P6  
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应收帐||应收未收帐account receivable 4jis\W}%L3  
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新交易||新帐new account x1+8f2[  
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未决帐||老帐old account sP5PYNspA  
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现金帐cash account u;~/B[  
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流水帐running account %S.R@C[3  
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暂记帐||未定帐suspense account .0.Ha}{6b  
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过期帐||延滞帐overdue account||pastdue account j3IxcG}f  
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杂项帐户sundry account *Yl9%x]3c  
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详细帐单||明细表detail account 8WZM}3x$f{  
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呆帐bad account "ln(EvW  
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会计项目title of account HeNg<5v%Y  
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会计薄||帐薄account-book -fT]}T6=  
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营业报告书||损益计算表account of budiness||business report M{3He)&  
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借贷细帐||交验帐account rendered e%U0^! 8  
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明细帐account stated $cSrT)u:  
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与…银行开立一户头to open an account with *y='0)[BD  
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与…银行建立交易to keep account with o;D87E6Z  
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继续记帐to keep account .MXznz  
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与…有交易to have an account with 0gL]^_+7  
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作成会计帐||有往来帐项to make out an account with J3Qv|w[3Y  
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清算||清理债务to make up an account 26G2. /**<  
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清洁帐目||与…停止交易to close ones account with |h\e(_G\  
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结帐to close an account o+4/L)h  
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清理未付款to ask an account||to demand an account ms{:=L2$$  
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结清差额to balance the account with y<W?hE[  
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清算to settle an account||to liquidate an account||to square an account y>Zvose  
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审查帐目||监查帐目to audit an account peCmb)>Sa  
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检查帐目to examine an account *Z>Yv37P  
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转入A的帐户to charge the amount to As account G~1#kg  
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以计帐方式付款to pay on account PVP,2Yq!  
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代理某人||为某人on ones account||on account of one ?VrZ
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为自己计算||独立帐目on ones own account kT@RA}  
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由某人收益并负风险on ones account and risk||for ones account and risk 5!$m3j_,]?  
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由某人负担for ones account||for account of one @[#U_T- I  
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按某人指示||列入某人帐户by order and for account of one iDt^4=`  
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列入5月份帐目for May account E/|]xKG  
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编入某中帐项下to pass to the account of||to place to the account of h>-J
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寄出清算书to send in an account||to send in render an account ^29w
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支票薄cheque book Nr=ud QA{  
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支票陈票人cheque drawer =A={Dpv[>  
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持票人cheque holder tRRPNY  
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不记名支票cheque to bearer||bearer cheque wNL!T6"G  
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记名支票||认人支票cheque to order *cxmQ
 
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到期支票antedated cheque Ou</{l /  
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未到期支票postdated cheque gS4zX>rqe  
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保付支票certified cheque *@o@>  
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未获兑现支票，退票returned cheque H `y.jSNi  
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横线支票crossed cheque x%d+~U;$&  
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普通横线general crossing H .)}|  
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特别横线special crossing w]]`/`  
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空白支票blank cheque O$
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失效支票，过期支票stale cheque m)3?hF)  
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普通支票open cheque DR3M|4[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hPr*< 2mp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I8HUH*|)n  
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支票换现金||兑现to cash a cheque HRIf)n&~f  
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清理票款to clear a cheque qY\zZ  
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保证兑现to certify a cheque 2n
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填写支票数额to fill up a cheque $de_>  
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支票上划线to cross a cheque ]W<E#^  
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开发支票to make out a cheque "F>-W\%  
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签发支票，开立支票to draw a cheque||to issue a cheque gJi11^PK  
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透支支票to overdraw a cheque  ;Fcdjy  
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背书支票to endorse a cheque .Y'kDuUu  
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请付票款||清付票款to pay a cheque||to honour a cheque :d/Z&LXD  
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支票退票to dishonour a cheque Mp7 5L5  
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拒付支票to refuse a cheque Bd UhFN*  
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拒付支票to stop payment of a cheque W~W^$A  
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提示要求付款to present for payment PNT.9 *d  
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见票即付持票人payable to bearer 1}S_CR4XBs  
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支付指定人payable to order BOL_kp"   
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已过期||无效out of date||stale RfN5X}&A  
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请给出票人R/D||refer to drawer V$q%=Sip  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >z^T~@
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文字与数字不一致words and figures differ ]-x#zp;=  
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支票 ::TUSz2/2  
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时间已过account closed u8o7J(aQsR  
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更改处应加盖印章alterations require initials Y%=A>~s*c:  
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时间已过effects not cleared "A/kL@-C  
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停止付款payment stopped VwC,+B  
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支票毁损cheque mutilated ZgXh[UHQy  
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汇款||寄钱to remit||to send money s?`)[K'-  
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寄票供取款||支票支付to send a cheque for payment zP9 HYS  
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寄款人a remitter U{O\  
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收款人a remittee RK'( {1  
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国外汇票foreign Bill F~DG:x~  
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国内汇票inland Bill u!@P,,NY  
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跟单汇票documentary bill {:oZ&y)Ac  
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空头汇票accommodation bill jkdNisq37  
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原始汇票original bill W4#:_R,&,  
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改写||换新票据renewed bill &FZe LIt  
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即期汇票sight bill||bill on demand Xt7'clr  
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…days after date||…days after date…日后付款 f,-|"_5;   
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…months after date||…months after date…月后付款 JZv]tJWq  
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见票后…日付款…days after sight||…days sight Mb9q<4  
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见票后…月付款…months after sight||…months sight ?ykZY0{B  
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同组票据set of bills "''<:K|  
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单张汇票sola of exchange||sole of exchange 0!VLPA:  
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远期汇票usance bill||bill at usance c@^:tB  
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长期汇票long bill xh6x B|Z  
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短期汇票short bill Hb+#*42v  
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逾期汇票overdue bill '=~y'nPG7  
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宽限日期days of grace OT&E
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电汇telegraphic transfer （T.T） JAb?u.,Ns_  
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邮汇postal order||postal note （Am.）||post office order||money order Q kZM(pG  
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本票promissory note （P/N） -n *>zGc  
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押汇负责书||押汇保证书letter of hypothecation Y+ Z9IiS7  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity {?mQqoZ?.  
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承兑||认付acceptance (<3lo ZaX  
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单张承兑general acceptance ~{vdP=/WP  
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有条件承兑qualified acceptance b_jZL'en  
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附条件认付conditional acceptance paNw5] -  
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部分认付partial acceptance   ~y
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