[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。   s0h)~z  
会计报表statement of account S,v`rmI  
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往来帐目account current Nf~< xK  
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现在往来帐||存款额current accout 83n: h08  
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销货帐account sales 'ZDclz9}  
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共同计算帐项joint account :s5g6TR  
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未决帐项outstanding account M Q6Y^,B  
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贷方帐项credit account||creditor account 8%4`Yj=  
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借方帐项debit account||debtor account EDo (  
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应付帐||应付未付帐account payable r)t^qhn  
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应收帐||应收未收帐account receivable (Ka#6   
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新交易||新帐new account Trrh`@R  
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未决帐||老帐old account AV
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现金帐cash account k@L~h{`Mc\  
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流水帐running account V%ch'  
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暂记帐||未定帐suspense account *3$,f>W^  
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过期帐||延滞帐overdue account||pastdue account h6*`V  
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杂项帐户sundry account +&
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详细帐单||明细表detail account N^+ww]f?  
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呆帐bad account yf)`jPM1<  
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会计项目title of account  3Mx@  
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会计薄||帐薄account-book iwQ-(GjM[A  
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营业报告书||损益计算表account of budiness||business report f_ztnRw  
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借贷细帐||交验帐account rendered 8/"|VE DOr  
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明细帐account stated toqzS!&.v  
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与…银行开立一户头to open an account with 4q13xX  
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与…银行建立交易to keep account with [z%?MIT  
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继续记帐to keep account ~r^5-\[hZ  
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与…有交易to have an account with Q"|kW[Sg  
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作成会计帐||有往来帐项to make out an account with 3`k[!!   
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清算||清理债务to make up an account 9G#8%[W  
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清洁帐目||与…停止交易to close ones account with ^+.t-3|U  
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结帐to close an account IAP/G5'Q  
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with "[*S?QO(L  
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清算to settle an account||to liquidate an account||to square an account \[hn]@@  
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审查帐目||监查帐目to audit an account jq57C}X}2  
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检查帐目to examine an account -uA3Y  
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转入A的帐户to charge the amount to As account M=5d95*-}  
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以计帐方式付款to pay on account N[qA2+e$Z  
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代理某人||为某人on ones account||on account of one .E+OmJwD  
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为自己计算||独立帐目on ones own account AL>c:K)qO  
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由某人收益并负风险on ones account and risk||for ones account and risk TC qkm^xv  
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由某人负担for ones account||for account of one `6&`wKz  
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按某人指示||列入某人帐户by order and for account of one Y[W6Sc  
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列入5月份帐目for May account r"R(}`
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编入某中帐项下to pass to the account of||to place to the account of U+-F *$PO+  
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寄出清算书to send in an account||to send in render an account Hi^ 35  
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支票薄cheque book ;;:">@5
 
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支票陈票人cheque drawer W3)\co  
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持票人cheque holder ]DO&x+Rb  
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不记名支票cheque to bearer||bearer cheque J,??x0GDx,  
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记名支票||认人支票cheque to order E, GN|l  
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到期支票antedated cheque Zae.MO^C!  
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未到期支票postdated cheque w8p8 ;@  
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保付支票certified cheque YScvyh?E  
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未获兑现支票，退票returned cheque )n>+m|IqY(  
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横线支票crossed cheque 6kN:*  
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普通横线general crossing ?F_)-  
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特别横线special crossing /`3#4=5-  
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空白支票blank cheque 2
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失效支票，过期支票stale cheque x6W`hpL  
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普通支票open cheque LHk Q'O0  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [%pRfjM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ _Nv0Ru  
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支票换现金||兑现to cash a cheque ^x m$EY*Y,  
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清理票款to clear a cheque cB XWfv4  
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保证兑现to certify a cheque 4a''Mi`u  
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填写支票数额to fill up a cheque .iHn5SGA  
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支票上划线to cross a cheque eE@&ze>X  
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开发支票to make out a cheque E
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签发支票，开立支票to draw a cheque||to issue a cheque om h{0jA0  
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透支支票to overdraw a cheque T0zn,ej  
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背书支票to endorse a cheque 2L?!tBw?1  
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请付票款||清付票款to pay a cheque||to honour a cheque s?R2B) a  
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支票退票to dishonour a cheque wV\gj~U;P  
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拒付支票to refuse a cheque 4(Iplo*Ys@  
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拒付支票to stop payment of a cheque 4;`oUt '.  
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提示要求付款to present for payment UhA"nt0  
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见票即付持票人payable to bearer B33$
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支付指定人payable to order <Rh 6r}f  
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已过期||无效out of date||stale 5%sE]Y#  
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请给出票人R/D||refer to drawer >h0-;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b&1`NO  
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文字与数字不一致words and figures differ p-.n3AL  
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支票 Sb~MQ_  
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时间已过account closed =s<( P1|"  

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更改处应加盖印章alterations require initials {%_L=2n6  
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时间已过effects not cleared \L"kV!>  
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停止付款payment stopped fkac_X$7  
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支票毁损cheque mutilated rS;Dmm  
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汇款||寄钱to remit||to send money >p"c>V& 8  
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寄票供取款||支票支付to send a cheque for payment 9g<7i  
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寄款人a remitter O&Y*pOg  
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收款人a remittee !_Wi!Vr_  
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国外汇票foreign Bill ]iUxp+  
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国内汇票inland Bill "/wyZ  
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跟单汇票documentary bill R21b! Pd\  
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空头汇票accommodation bill !*7vFl  
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原始汇票original bill c"B{/;A  
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改写||换新票据renewed bill Y!nJg1  
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即期汇票sight bill||bill on demand e4>_v('  
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…days after date||…days after date…日后付款 ,F,X ,  
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…months after date||…months after date…月后付款 cj$[E]B3V*  
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见票后…日付款…days after sight||…days sight b4[bL2J$h1  
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见票后…月付款…months after sight||…months sight ~?dNd  
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同组票据set of bills 8%A#`)fb  
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单张汇票sola of exchange||sole of exchange =8AO:  
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远期汇票usance bill||bill at usance 3@dL /x4A  
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长期汇票long bill ,,%i;  
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短期汇票short bill I>]oS(GNT  
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逾期汇票overdue bill #U! _U+K  
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宽限日期days of grace TC!Yb_H}gN  

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电汇telegraphic transfer （T.T） v K|E>nL  
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邮汇postal order||postal note （Am.）||post office order||money order _}lZ,L(w  
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本票promissory note （P/N） C7lH]`W|/  
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押汇负责书||押汇保证书letter of hypothecation Jj!v
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副保||抵押品||付属担保物collateral security CtyoHvw+M  
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担保书trust receipt||letter of indemnity K0-ypU*P  
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承兑||认付acceptance Aydm2!l1  
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单张承兑general acceptance 7mI:|G  
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有条件承兑qualified acceptance X iS1\*  
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附条件认付conditional acceptance |SoCRjuCPM  
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部分认付partial acceptance   .z]Wyx&/U