[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。   xVuGeanCv  
会计报表statement of account j,/
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往来帐目account current ZL#4X*zT  
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现在往来帐||存款额current accout  v#IW;Rj8  
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销货帐account sales K*'(;1AiW  
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共同计算帐项joint account q!7z4Cn  
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未决帐项outstanding account >sm< < gVb  
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贷方帐项credit account||creditor account -869$  
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借方帐项debit account||debtor account 4sSQ
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应付帐||应付未付帐account payable 1MRt_*N4  
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应收帐||应收未收帐account receivable |5V#&e\ES  
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新交易||新帐new account A*n'"+_  
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未决帐||老帐old account CmJI"   
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现金帐cash account m589C+7  
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流水帐running account R{8nR00|1  
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暂记帐||未定帐suspense account 2OAh7'8<  
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过期帐||延滞帐overdue account||pastdue account "2'nLQ""q  
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杂项帐户sundry account kzLj1Ix2  
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详细帐单||明细表detail account UB
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呆帐bad account O(~`fN?n  
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会计项目title of account L;,Nh  
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会计薄||帐薄account-book ?lR)Hi  
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营业报告书||损益计算表account of budiness||business report KP_=#KD  
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借贷细帐||交验帐account rendered udp&U+L  
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明细帐account stated bk2HAG  
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与…银行开立一户头to open an account with [53@ '@26  
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与…银行建立交易to keep account with 7R7g $  
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继续记帐to keep account BB--UM{7  
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与…有交易to have an account with M(b'4  
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作成会计帐||有往来帐项to make out an account with 87~. |nu  
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清算||清理债务to make up an account kL*Q})  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account 1kb?y4xeJ  
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清理未付款to ask an account||to demand an account <G2;nvRr  
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结清差额to balance the account with ^q FFF3<8  
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清算to settle an account||to liquidate an account||to square an account aODOc J N  
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审查帐目||监查帐目to audit an account kSB)}q6a  
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检查帐目to examine an account =;dupz\7  
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转入A的帐户to charge the amount to As account "LP4)hr_`  
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以计帐方式付款to pay on account y ? 4|jN  
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代理某人||为某人on ones account||on account of one <wj2:Z0  
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为自己计算||独立帐目on ones own account dE/Vl/:  
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由某人收益并负风险on ones account and risk||for ones account and risk #mx;t3ja7  
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由某人负担for ones account||for account of one EJdq"6S  
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按某人指示||列入某人帐户by order and for account of one pfZn<n5p  
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列入5月份帐目for May account gqZ7Pro.  
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编入某中帐项下to pass to the account of||to place to the account of CEqfsKrsxE  
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寄出清算书to send in an account||to send in render an account (Clf]\_II  
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支票薄cheque book N|1J@"H  
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支票陈票人cheque drawer OK3B6T5w=  
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持票人cheque holder % fA0XRM  
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不记名支票cheque to bearer||bearer cheque Y*wbFL6`  
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记名支票||认人支票cheque to order ~aA+L-s|  
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到期支票antedated cheque A{&Etu(K  
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未到期支票postdated cheque ->8n
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保付支票certified cheque JhB{aW>  
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未获兑现支票，退票returned cheque ':. d,x)  
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横线支票crossed cheque "uZ'oN  
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普通横线general crossing ukG1<j7.  
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特别横线special crossing ^0X86  
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空白支票blank cheque tb0s+rb  
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失效支票，过期支票stale cheque f$(w>B7..  
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普通支票open cheque ^IQC:21  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X)~JX}-L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?bN8h)>QQ8  
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支票换现金||兑现to cash a cheque QD"V=}'?  
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清理票款to clear a cheque &a48DCZ
 
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保证兑现to certify a cheque |? r,W~9`  
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填写支票数额to fill up a cheque #a} fI  
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支票上划线to cross a cheque 7CwG(c/5  
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开发支票to make out a cheque JrCm >0g  
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签发支票，开立支票to draw a cheque||to issue a cheque _W?}%;  
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透支支票to overdraw a cheque w l5!f|  
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背书支票to endorse a cheque atW;S99#  
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请付票款||清付票款to pay a cheque||to honour a cheque '+'
  
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支票退票to dishonour a cheque =_Qt&B)  
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拒付支票to refuse a cheque \JN<"/  
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拒付支票to stop payment of a cheque 3-LO  
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提示要求付款to present for payment M,cI0i  
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见票即付持票人payable to bearer oPre$YT}h  
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支付指定人payable to order %2/WyD$U  
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已过期||无效out of date||stale N}.h_~6  
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请给出票人R/D||refer to drawer Wq"
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $,'r} %  
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文字与数字不一致words and figures differ d{9jd{ _#G  
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时间已过account closed RZDZ3W(;h  
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更改处应加盖印章alterations require initials ?t? !)#X  
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停止付款payment stopped $Fr$9 jq&  
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支票毁损cheque mutilated :c<C;.  
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汇款||寄钱to remit||to send money //|9J(B]  
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寄票供取款||支票支付to send a cheque for payment <R_3;5J%  
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寄款人a remitter BA L!6  
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收款人a remittee H^'EY:|  
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国外汇票foreign Bill !"p,9  
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国内汇票inland Bill Q/0;r{@Tq}  
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跟单汇票documentary bill 5.5dB2w  
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空头汇票accommodation bill pOw4H67  
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原始汇票original bill AE^&hH0^  
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改写||换新票据renewed bill }2DeqY  
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即期汇票sight bill||bill on demand L F{qI?LG  
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…days after date||…days after date…日后付款 /rJvw  
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…months after date||…months after date…月后付款 dv@6wp:  
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见票后…日付款…days after sight||…days sight r|0C G^:C  
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见票后…月付款…months after sight||…months sight QR79^A@5  
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同组票据set of bills |%6B#uy  
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单张汇票sola of exchange||sole of exchange BAqu@F\):  
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远期汇票usance bill||bill at usance )?Jj#HtW  
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长期汇票long bill VAq(
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短期汇票short bill MV=.
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逾期汇票overdue bill 0r+-}5aSl5  
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宽限日期days of grace \k;raQR4t*  
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电汇telegraphic transfer （T.T） %y8w9aGt  
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邮汇postal order||postal note （Am.）||post office order||money order |k?,4 Pk  
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本票promissory note （P/N） [vV-0Lx"  
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押汇负责书||押汇保证书letter of hypothecation 9';0vrFeM  
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副保||抵押品||付属担保物collateral security 1l1
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担保书trust receipt||letter of indemnity mP:mzmUw  
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承兑||认付acceptance +cj NA2@  
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单张承兑general acceptance '| Ag,x[  
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有条件承兑qualified acceptance b[BSUdCB  
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附条件认付conditional acceptance r-[z!S  
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部分认付partial acceptance   }Pw5*du
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