[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。   uPZ<hG#K  
会计报表statement of account GJLe733o  
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往来帐目account current P/9iB/  
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现在往来帐||存款额current accout s01W_P.@R  
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销货帐account sales (j*1sk  
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共同计算帐项joint account aM2[<m}  
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未决帐项outstanding account 6e%|.}U  
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贷方帐项credit account||creditor account moe5H  
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借方帐项debit account||debtor account ga#Yd}G^~3  
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应付帐||应付未付帐account payable zSU06Y  
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应收帐||应收未收帐account receivable T@. $Zpz  
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新交易||新帐new account Xy;!Q`h(  
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未决帐||老帐old account  GNv5yWQ@  
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现金帐cash account OP-%t\sj>  
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流水帐running account 2k^dxk~$V;  
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暂记帐||未定帐suspense account [xVE0l*\  
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过期帐||延滞帐overdue account||pastdue account ]:Q7Gys  
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杂项帐户sundry account ItoSORVV  
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详细帐单||明细表detail account (5"BKu1t  
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呆帐bad account t?-7Z6  
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会计项目title of account + njE  
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会计薄||帐薄account-book q5$z:'zE  
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营业报告书||损益计算表account of budiness||business report ))n7.pB9/  
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借贷细帐||交验帐account rendered HY]vaA`  
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明细帐account stated ksxacRA7\  
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与…银行开立一户头to open an account with yG0Wr=/<?  
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与…银行建立交易to keep account with *JG?^G"l  
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继续记帐to keep account j$*]'s&_hZ  
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与…有交易to have an account with *@Z/L26s;=  
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作成会计帐||有往来帐项to make out an account with Ep}KIBBO  
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清算||清理债务to make up an account qEE3x>&T]  
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清洁帐目||与…停止交易to close ones account with =JyYU*G4  
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结帐to close an account =~Jv*c  
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清理未付款to ask an account||to demand an account ?9i7+Y"  
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结清差额to balance the account with _]tR1T5e  
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清算to settle an account||to liquidate an account||to square an account 6mEW*qp2F  
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审查帐目||监查帐目to audit an account ,I=ClmR  
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检查帐目to examine an account mo#4jtCE  
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转入A的帐户to charge the amount to As account Rv q_Zsm  
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以计帐方式付款to pay on account HcHfwLin0  
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代理某人||为某人on ones account||on account of one WGG|d)'@  
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为自己计算||独立帐目on ones own account 2t
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由某人收益并负风险on ones account and risk||for ones account and risk yc]ni.Hz  
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由某人负担for ones account||for account of one <?qmB}Y  
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按某人指示||列入某人帐户by order and for account of one >w j7Y`  
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列入5月份帐目for May account nZ\,
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编入某中帐项下to pass to the account of||to place to the account of ;xB"D0~,1  
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寄出清算书to send in an account||to send in render an account a _  
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支票薄cheque book y\0^c5}  
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支票陈票人cheque drawer )&dhE^ O  
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持票人cheque holder hLm9"N'Pf  
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不记名支票cheque to bearer||bearer cheque IB!Wrnj?  
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记名支票||认人支票cheque to order zi-+@ 9T  
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到期支票antedated cheque @tj0Ir v  
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未到期支票postdated cheque rk. UW  
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保付支票certified cheque H~G=0_S  
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未获兑现支票，退票returned cheque S}< <jI-z  
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横线支票crossed cheque nb|MHtPX  
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普通横线general crossing 8n:D#`K  
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特别横线special crossing % (.PRRI  
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空白支票blank cheque qB:`tHy  
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失效支票，过期支票stale cheque .o8Gi*PEY  
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普通支票open cheque 0x &^{P~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `^}9= Q'r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BY d3rI  
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支票换现金||兑现to cash a cheque `2oi~^.  
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清理票款to clear a cheque {8MF !CG]  
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保证兑现to certify a cheque 8B+uNN~%]  
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填写支票数额to fill up a cheque a~|ge9? (  
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支票上划线to cross a cheque >']H)c'2  
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开发支票to make out a cheque ;gyE5n-{  
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签发支票，开立支票to draw a cheque||to issue a cheque uz#9w\="  
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透支支票to overdraw a cheque (G VGoh&  
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背书支票to endorse a cheque 2YyZiOMSc  
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请付票款||清付票款to pay a cheque||to honour a cheque X3[!xMij  
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支票退票to dishonour a cheque W<Lrfo&=Y]  
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拒付支票to refuse a cheque sfa'\6=O  
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拒付支票to stop payment of a cheque F 4/Uu"J:  
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提示要求付款to present for payment *-_Npu6  
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见票即付持票人payable to bearer PS6`o  
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支付指定人payable to order TeJ `sJ  
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已过期||无效out of date||stale B! V{.p  
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请给出票人R/D||refer to drawer (, "E9.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SWpUVZyd  
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文字与数字不一致words and figures differ C`wI6!  
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支票 P*`xiTA  
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时间已过account closed I!gj;a?R  
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更改处应加盖印章alterations require initials tr8Cx~<  
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时间已过effects not cleared Aq%^>YAp  
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停止付款payment stopped h;qy5KS  
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支票毁损cheque mutilated m\M+p
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汇款||寄钱to remit||to send money f~nt!$  
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寄票供取款||支票支付to send a cheque for payment ,G|aLBn  
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寄款人a remitter ]/Yy-T#@  
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收款人a remittee 7[v@*/W@  
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国外汇票foreign Bill 4bev*[k  
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国内汇票inland Bill hr4ye`c j  
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跟单汇票documentary bill q7f;ZK=f  
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空头汇票accommodation bill (s$u_aq77  
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原始汇票original bill M?xpwq u\  
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改写||换新票据renewed bill 3<Z'F}lg  
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即期汇票sight bill||bill on demand t'Eb#Nup3  
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…days after date||…days after date…日后付款 xd|~+4  
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…months after date||…months after date…月后付款 Seq]NkgY  
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见票后…日付款…days after sight||…days sight f `y" a@  
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见票后…月付款…months after sight||…months sight 4e+BqCriC*  
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同组票据set of bills X
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单张汇票sola of exchange||sole of exchange z1f^p7$M?  
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远期汇票usance bill||bill at usance =a)iVXSB]  
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长期汇票long bill )W8L91-  
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短期汇票short bill ]{!!7Zz  
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逾期汇票overdue bill w
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宽限日期days of grace ,`<^F:xl  
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电汇telegraphic transfer （T.T） ?R;nL{  
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邮汇postal order||postal note （Am.）||post office order||money order 5<89Af&&K8  
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本票promissory note （P/N） `n 3FT=  
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押汇负责书||押汇保证书letter of hypothecation Dd| "iA  
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副保||抵押品||付属担保物collateral security 9nn>O?  
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担保书trust receipt||letter of indemnity 2;:lK
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承兑||认付acceptance kg<P t >  
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单张承兑general acceptance 9C_*3?6  
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有条件承兑qualified acceptance re;Lg C  
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附条件认付conditional acceptance *B1x`=  
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部分认付partial acceptance  
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