[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。   'vZIAnB8  
会计报表statement of account 'j<u0'K@  
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往来帐目account current e\cyiW0  
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现在往来帐||存款额current accout LUId<We  
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销货帐account sales 8K
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共同计算帐项joint account S-88m
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未决帐项outstanding account cI@qt>&  
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贷方帐项credit account||creditor account ]!"w?-h Si  
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借方帐项debit account||debtor account 6h)_{| L)  
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应付帐||应付未付帐account payable eG!ma`v  
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应收帐||应收未收帐account receivable &d2L9k Tk  
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新交易||新帐new account h`\$8oV  
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未决帐||老帐old account tm.60udbo  
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现金帐cash account xw}yl4WT{  
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流水帐running account C{85#`z`  
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暂记帐||未定帐suspense account !'^l}K>  
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过期帐||延滞帐overdue account||pastdue account %AA&n*m  
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杂项帐户sundry account -`X S2  
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详细帐单||明细表detail account 2H.g!( Oza  

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呆帐bad account a)pc+w#  
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会计项目title of account AH&RabH2  
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会计薄||帐薄account-book Ez|N Q:o  
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营业报告书||损益计算表account of budiness||business report uOzoE_i
 
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借贷细帐||交验帐account rendered (J5}1Q<K  
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明细帐account stated a
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与…银行开立一户头to open an account with q{9 \hEeb  
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与…银行建立交易to keep account with ;&CLb`<y  
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继续记帐to keep account i#b/.oa  
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与…有交易to have an account with IXtG 36O  
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作成会计帐||有往来帐项to make out an account with Hh;l
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清算||清理债务to make up an account  cX C[O  
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清洁帐目||与…停止交易to close ones account with kE<CuO  
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结帐to close an account n-8/CBEH(  
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清理未付款to ask an account||to demand an account o%
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结清差额to balance the account with &v .S_Ym  
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清算to settle an account||to liquidate an account||to square an account  :'F,l:  
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审查帐目||监查帐目to audit an account ]'Eg2(wy  
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检查帐目to examine an account kbb!2`F!%  
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转入A的帐户to charge the amount to As account 1 jB0gNe  
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以计帐方式付款to pay on account K!CVS7  
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代理某人||为某人on ones account||on account of one  DlCN  
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为自己计算||独立帐目on ones own account j;}-x1R  
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由某人收益并负风险on ones account and risk||for ones account and risk iWjNK"W  
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由某人负担for ones account||for account of one BTr oe=R  
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按某人指示||列入某人帐户by order and for account of one *3Lo[GE>  
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列入5月份帐目for May account hd'
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编入某中帐项下to pass to the account of||to place to the account of YvG$2F|_)  
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寄出清算书to send in an account||to send in render an account AoGpM,W]5  
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支票薄cheque book ?pJ2"/K   
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支票陈票人cheque drawer xp:I(  
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持票人cheque holder bhRa?wuoY  
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不记名支票cheque to bearer||bearer cheque a {7*um  
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记名支票||认人支票cheque to order gF9GU5T:  
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到期支票antedated cheque P)y2'JKL  
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未到期支票postdated cheque gmTBp}3  
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保付支票certified cheque Q!-"5PX  
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未获兑现支票，退票returned cheque 3:sc%IDP  
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横线支票crossed cheque ?o]
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普通横线general crossing 9-A@2&J1  
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特别横线special crossing mT j  
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空白支票blank cheque /f. ,xs!  
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失效支票，过期支票stale cheque z&
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普通支票open cheque $Ixd;`l*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zcEpywNP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y(R],9h8  
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支票换现金||兑现to cash a cheque PO2]x:  
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清理票款to clear a cheque Gg7ZSB 7  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque K*MI8')  
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支票上划线to cross a cheque O{G $]
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开发支票to make out a cheque DZ
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签发支票，开立支票to draw a cheque||to issue a cheque `JG7Pl/ih  
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透支支票to overdraw a cheque ok9G9|HA  
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背书支票to endorse a cheque N_8L8ds5  
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请付票款||清付票款to pay a cheque||to honour a cheque d`Em)3v  
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支票退票to dishonour a cheque qS+Il g  
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拒付支票to refuse a cheque =Hs~fHa)  
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拒付支票to stop payment of a cheque -x1O|q69  
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提示要求付款to present for payment @$'1  
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见票即付持票人payable to bearer eDSBs
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支付指定人payable to order {*CLWs4  
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已过期||无效out of date||stale cBA 2;5E  
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请给出票人R/D||refer to drawer /_5
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _ ?2xIo  
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文字与数字不一致words and figures differ yx}Z:t  
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支票 qO9_e  
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时间已过account closed /bylA`IM W  
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更改处应加盖印章alterations require initials {ersXQ
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时间已过effects not cleared uj/le0
 
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停止付款payment stopped T+4Musu{V  
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支票毁损cheque mutilated +TAm9eDNV  

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汇款||寄钱to remit||to send money i]$7w! r&  
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寄票供取款||支票支付to send a cheque for payment I@L-%#@R1  
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寄款人a remitter kb7\qH!n  
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收款人a remittee W'0wTZG  
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国外汇票foreign Bill 9wb$_j]F`#  
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国内汇票inland Bill 6|dUz*Pr|\  
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跟单汇票documentary bill d,)F #;^5  
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空头汇票accommodation bill u('OHPqq  
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原始汇票original bill */+s^{W7  
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改写||换新票据renewed bill Sd\@Q% }o\  
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即期汇票sight bill||bill on demand T8(wzs  
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…days after date||…days after date…日后付款 A_fU 7'B  
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…months after date||…months after date…月后付款 te''sydUS  
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见票后…日付款…days after sight||…days sight Y_B 4s-  
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见票后…月付款…months after sight||…months sight vWovR
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同组票据set of bills XOwMT,=Z)  
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单张汇票sola of exchange||sole of exchange NETC{:j  
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远期汇票usance bill||bill at usance EM/+1 _u  
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长期汇票long bill L,pSdeq   
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短期汇票short bill U3K<@r  
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逾期汇票overdue bill 7B!Qq/E?g  
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宽限日期days of grace 2\\3<  
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电汇telegraphic transfer （T.T） %N>NOk)  
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邮汇postal order||postal note （Am.）||post office order||money order +Z<Q^5w@  
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本票promissory note （P/N） ~P #zhHw  
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押汇负责书||押汇保证书letter of hypothecation <uKm%~xi<  
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副保||抵押品||付属担保物collateral security )|x%o(n  
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担保书trust receipt||letter of indemnity %FyygTb;S  
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承兑||认付acceptance K>cz63}S  
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单张承兑general acceptance -[pCP_`)u  
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有条件承兑qualified acceptance D=~B7b:  
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附条件认付conditional acceptance kWs+2j  
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部分认付partial acceptance   Be{/2jU%