[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。   8\+kfK  
会计报表statement of account eR PmN  
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往来帐目account current
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现在往来帐||存款额current accout  =+9.X8SP  
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销货帐account sales ]L#6'|W  
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共同计算帐项joint account vH/z|<  
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未决帐项outstanding account T&Z%=L_Q  
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贷方帐项credit account||creditor account 8}9|hT;  
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借方帐项debit account||debtor account np3$bqm  
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应付帐||应付未付帐account payable par|j]  
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应收帐||应收未收帐account receivable (qd$wv^h  
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新交易||新帐new account @V{s'V   
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未决帐||老帐old account YT7,=k _  
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现金帐cash account L4Ep7=  
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流水帐running account t}m6];  
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暂记帐||未定帐suspense account $nN`K*%  
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过期帐||延滞帐overdue account||pastdue account VB6EM|bphl  
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杂项帐户sundry account q~*3Bk~  
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详细帐单||明细表detail account jU')8m[  
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呆帐bad account w)I!q&`Y  
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会计项目title of account x17cMfCH%  
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会计薄||帐薄account-book O[+![[N2  
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营业报告书||损益计算表account of budiness||business report `q Sfo`  
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借贷细帐||交验帐account rendered 9vc3&r  
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明细帐account stated $q#|B3N%  
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与…银行开立一户头to open an account with r1:S8RT;H5  
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与…银行建立交易to keep account with x9r5 ;5TI  
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继续记帐to keep account eK\ O>  
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与…有交易to have an account with <rc3&qmd  
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作成会计帐||有往来帐项to make out an account with NC::;e  
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清算||清理债务to make up an account Eugt~j3  
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清洁帐目||与…停止交易to close ones account with mJb>)bOl  
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结帐to close an account 6TS+z7S81L  
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清理未付款to ask an account||to demand an account 4A0R07"  
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结清差额to balance the account with R^P~iAO  
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清算to settle an account||to liquidate an account||to square an account LoUi Yf  
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审查帐目||监查帐目to audit an account cX"[#Em#  
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检查帐目to examine an account 6grJoim|  
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转入A的帐户to charge the amount to As account YTxUKE:  
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以计帐方式付款to pay on account K^?yD   
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代理某人||为某人on ones account||on account of one fHYEK~!C04  
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为自己计算||独立帐目on ones own account ~|@aV:k  
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由某人收益并负风险on ones account and risk||for ones account and risk j2deb`GD  
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由某人负担for ones account||for account of one No<2+E!  
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按某人指示||列入某人帐户by order and for account of one "R+ x  
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列入5月份帐目for May account hE-`N,i}  
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编入某中帐项下to pass to the account of||to place to the account of jJ?M
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寄出清算书to send in an account||to send in render an account &D[dDUdHs  
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支票薄cheque book AvRZf-Geg  
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支票陈票人cheque drawer 2V/A%  
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持票人cheque holder %>Z=#1h/a  
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不记名支票cheque to bearer||bearer cheque X}0 NeG^'O  
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记名支票||认人支票cheque to order LPb43  
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到期支票antedated cheque R}llj$?  
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未到期支票postdated cheque i|Lir{vW  
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保付支票certified cheque ]2QZ47  
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未获兑现支票，退票returned cheque ?(*KQ#d  
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横线支票crossed cheque {Mp>+e@xx  
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普通横线general crossing |q^e&M<  
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特别横线special crossing r&A#h;EQX2  
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空白支票blank cheque ZL#4X*zT  
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失效支票，过期支票stale cheque SgAY/#  
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普通支票open cheque Q {3"&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  0 !E* >  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {K*l,U  
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支票换现金||兑现to cash a cheque 9TO  
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清理票款to clear a cheque F04`MY"  
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保证兑现to certify a cheque pHsp]a  
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填写支票数额to fill up a cheque rMTtPuc2  
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支票上划线to cross a cheque @=K> uyB  
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开发支票to make out a cheque JR$Dp&]I  
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签发支票，开立支票to draw a cheque||to issue a cheque 7_E+y$i=  
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透支支票to overdraw a cheque YXg:cXE8e  
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背书支票to endorse a cheque w<J$12 "p+  
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请付票款||清付票款to pay a cheque||to honour a cheque  _"%d9B  
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支票退票to dishonour a cheque uTbI\iq  
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拒付支票to refuse a cheque n6O1\}YB  
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拒付支票to stop payment of a cheque .Ky<9h.K  
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提示要求付款to present for payment MZ=U} &F  
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见票即付持票人payable to bearer mrqC
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支付指定人payable to order q jDWA'  
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已过期||无效out of date||stale z|+L>O-8  
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请给出票人R/D||refer to drawer w][ 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7fI[yCh  
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文字与数字不一致words and figures differ LP@Q8{'  
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支票 o[+1O  
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时间已过account closed *r:8=^C7S  
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更改处应加盖印章alterations require initials n@T4z.*~lA  
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时间已过effects not cleared $o/?R]h  
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停止付款payment stopped K`(STvtM  
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支票毁损cheque mutilated TL]2{rf~  
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汇款||寄钱to remit||to send money qZKU=HM  
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寄票供取款||支票支付to send a cheque for payment bi#o1jR  
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寄款人a remitter !x;T2l  
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收款人a remittee <gf:QX!  
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国外汇票foreign Bill f+fF5Z\  
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国内汇票inland Bill 5T8X2fS:  
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跟单汇票documentary bill LeQ2,/7l:  
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空头汇票accommodation bill |I)xK@7  
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原始汇票original bill 6S"bW)O  
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改写||换新票据renewed bill FE/&<g0,:  
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即期汇票sight bill||bill on demand a^4(7  
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…days after date||…days after date…日后付款 zrnc~I+  
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…months after date||…months after date…月后付款 c7wza/r>  
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见票后…日付款…days after sight||…days sight K# _plpr  
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见票后…月付款…months after sight||…months sight -?LSw  
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同组票据set of bills {oBVb{<  
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单张汇票sola of exchange||sole of exchange 6\~m{@  
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远期汇票usance bill||bill at usance V!]e#QH;  
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长期汇票long bill UT[KwM{y  
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短期汇票short bill ~a/yLI"'g  
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逾期汇票overdue bill }c&Zv#iO6  
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宽限日期days of grace QbOmJQ  
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电汇telegraphic transfer （T.T） |6_<4lmTxF  
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邮汇postal order||postal note （Am.）||post office order||money order #;?z<  
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本票promissory note （P/N） .>CqZN,^  
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押汇负责书||押汇保证书letter of hypothecation OaU$ [Z'8  
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副保||抵押品||付属担保物collateral security mYa0_P%^  
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担保书trust receipt||letter of indemnity 3fM  
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承兑||认付acceptance fa<83<.D  
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单张承兑general acceptance Q&n
  
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有条件承兑qualified acceptance ;[dcbyu@  
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附条件认付conditional acceptance _CI!7%  
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部分认付partial acceptance   xj%
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