[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。   FW.$5*f='  
会计报表statement of account m %PC8bf`S  
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往来帐目account current %K]euEqs  
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现在往来帐||存款额current accout %4W$Lq}  
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销货帐account sales aC<KN:TN6  
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共同计算帐项joint account nQGQWg`  
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未决帐项outstanding account @2*]"/)*0  
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贷方帐项credit account||creditor account BW,mwq  
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借方帐项debit account||debtor account q%5eVG  
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应付帐||应付未付帐account payable }(<%`G6N  
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应收帐||应收未收帐account receivable uw},`4`  
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新交易||新帐new account )(7&X45,k  
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未决帐||老帐old account 2!Bd2  
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现金帐cash account -n0C4kZ2o  
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流水帐running account F]mgmYD%  
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暂记帐||未定帐suspense account W>b(Om_%  
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过期帐||延滞帐overdue account||pastdue account )NR Q2  
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杂项帐户sundry account CDi<<,  
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详细帐单||明细表detail account \Ofw8=N-2  
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呆帐bad account |;A/|F0-e  
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会计项目title of account !Oi~:Pp  
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会计薄||帐薄account-book C[WCg9Av  
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营业报告书||损益计算表account of budiness||business report  Yav2q3  
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借贷细帐||交验帐account rendered 6bBdIq Gb}  
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明细帐account stated XR0O;JN  
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与…银行开立一户头to open an account with @DC)]C2  
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与…银行建立交易to keep account with n-QJ;37\  
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继续记帐to keep account &Np9kIMCB  
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与…有交易to have an account with S'B6jJK2x  
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作成会计帐||有往来帐项to make out an account with }%n 5nLU`  
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清算||清理债务to make up an account ^%y
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清洁帐目||与…停止交易to close ones account with =neL}Fav56  
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结帐to close an account o/^ ;@5\  
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清理未付款to ask an account||to demand an account u~Tg&0V30  
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结清差额to balance the account with U/qE4u1J6M  
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清算to settle an account||to liquidate an account||to square an account 'PdmI<eXQ  
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审查帐目||监查帐目to audit an account o4=Yu7L  
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检查帐目to examine an account `{FwTZ=6{  
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转入A的帐户to charge the amount to As account >HkhAJhW  
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以计帐方式付款to pay on account 'zgvQMu  
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代理某人||为某人on ones account||on account of one 9]_GNk-D  
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为自己计算||独立帐目on ones own account WO%h"'iJ  
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由某人收益并负风险on ones account and risk||for ones account and risk VfSGCe  
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由某人负担for ones account||for account of one oP$kRfXS!<  
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按某人指示||列入某人帐户by order and for account of one A1JzW)B  
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列入5月份帐目for May account LC
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编入某中帐项下to pass to the account of||to place to the account of *PB/iVH%6  
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寄出清算书to send in an account||to send in render an account cgNt_8qC  
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支票薄cheque book Hcl"T1N*  
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支票陈票人cheque drawer vw rRZ"2  
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持票人cheque holder S:s 3EM  
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不记名支票cheque to bearer||bearer cheque U?6yk e  
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记名支票||认人支票cheque to order IgA.%}II}  
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到期支票antedated cheque 83?1<v0%  
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未到期支票postdated cheque =L16hDk o  
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保付支票certified cheque 3jg'1^c  


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未获兑现支票，退票returned cheque =jG?v'X  
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横线支票crossed cheque o#d
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普通横线general crossing -Qg,99M  
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特别横线special crossing FRS
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空白支票blank cheque pzAoq)gg:  
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失效支票，过期支票stale cheque *78)2)=~  
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普通支票open cheque kI<WvgoL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a 0{[P$$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ia'x]
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支票换现金||兑现to cash a cheque Y>G*'[U  
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清理票款to clear a cheque .<HC[ls  
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保证兑现to certify a cheque YWSz84d  
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填写支票数额to fill up a cheque |>Z&S=\I)  
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支票上划线to cross a cheque 3I GCl w(  
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开发支票to make out a cheque E(% XVr0W  
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签发支票，开立支票to draw a cheque||to issue a cheque V@$GC$;  
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透支支票to overdraw a cheque m5)EQE}gPp  
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背书支票to endorse a cheque TH<fbd  
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请付票款||清付票款to pay a cheque||to honour a cheque w~4 z@/^"p  
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支票退票to dishonour a cheque aF,jJ}On  
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拒付支票to refuse a cheque ~l(G6/R  
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拒付支票to stop payment of a cheque = vY]G5y  
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提示要求付款to present for payment )!N2'Ld  
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见票即付持票人payable to bearer g4zT(,ZY  
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支付指定人payable to order ARmu{cL  
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已过期||无效out of date||stale lO551Y^  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }UyzMy,  
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文字与数字不一致words and figures differ UeMnc 5y  
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支票 {;]uL`abi?  
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时间已过account closed L@C >-F|p  
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更改处应加盖印章alterations require initials ph Wc8[Q  
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时间已过effects not cleared ~*66 3pA  
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停止付款payment stopped 0!3!?E <  
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支票毁损cheque mutilated 2jI4V;H8g  
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汇款||寄钱to remit||to send money m _t(rn~f6  
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寄票供取款||支票支付to send a cheque for payment  y)N.LS  
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寄款人a remitter ZaEBdBv  
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收款人a remittee ,iA2si  
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国外汇票foreign Bill rsIt~w  
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国内汇票inland Bill ;-<<1Jz/2  
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跟单汇票documentary bill PBPJ/puW  
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空头汇票accommodation bill ~'PS|  
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原始汇票original bill ]R2Z
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改写||换新票据renewed bill Qh1Kl_a?Lv  
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即期汇票sight bill||bill on demand *YEIG#`  
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…days after date||…days after date…日后付款 j:vD9sdQ  
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…months after date||…months after date…月后付款 PauFuzPP  
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见票后…日付款…days after sight||…days sight :ayO+fr#  
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见票后…月付款…months after sight||…months sight A~~|X  
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同组票据set of bills zqE8PbU0M;  
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单张汇票sola of exchange||sole of exchange Lu$:,^ C  
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远期汇票usance bill||bill at usance x:D<Mu #  
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长期汇票long bill HpgN$$\@  
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短期汇票short bill EPUJa~4  
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逾期汇票overdue bill tGy%n[ \  
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宽限日期days of grace ]8j5Ou6#y  
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电汇telegraphic transfer （T.T） $F'~^2  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） Y&:\s8C  
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押汇负责书||押汇保证书letter of hypothecation j1C0LP8  
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副保||抵押品||付属担保物collateral security ?Pf ,5=*B  
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担保书trust receipt||letter of indemnity 63\>MQcLy  
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承兑||认付acceptance 3uiitjA]  
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单张承兑general acceptance pc(9(. |  
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有条件承兑qualified acceptance .Sth  
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附条件认付conditional acceptance 2+rao2  
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部分认付partial acceptance   h!3Z%M