[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。   hia_CuY#  
会计报表statement of account "1rZwFI0l  
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往来帐目account current ~y{(&7sM  
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现在往来帐||存款额current accout 2RDos#  
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销货帐account sales |2!/<%Yr`  
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共同计算帐项joint account v7VJVLH,I7  
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未决帐项outstanding account \HFh?3-g  
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贷方帐项credit account||creditor account ?\:ysTVu  
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借方帐项debit account||debtor account HUurDgRi]  
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应付帐||应付未付帐account payable Y;>0)eP  
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应收帐||应收未收帐account receivable -nG3(n&wB  
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新交易||新帐new account +u*WUw!%  
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未决帐||老帐old account =!r9;L,?  
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现金帐cash account \}t(g}7T  
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流水帐running account ;5-Sn(G  
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暂记帐||未定帐suspense account vWI9ocl`W  
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过期帐||延滞帐overdue account||pastdue account "y/GK1C  
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杂项帐户sundry account _QfA'32S  
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详细帐单||明细表detail account erYpeq.  
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呆帐bad account #Zk6   
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会计项目title of account Q&^ti)vB  
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会计薄||帐薄account-book V[Fzh\2n  
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营业报告书||损益计算表account of budiness||business report Hb=4k)-/]  
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借贷细帐||交验帐account rendered QM`A74j0]\  
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明细帐account stated #, W7N_mt  
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与…银行开立一户头to open an account with Wcl@H @  
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与…银行建立交易to keep account with DG}t!  
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继续记帐to keep account p]:5S_$  
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与…有交易to have an account with %f
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作成会计帐||有往来帐项to make out an account with oOUL<ihe?  
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清算||清理债务to make up an account 9^QiFgJ y  
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清洁帐目||与…停止交易to close ones account with 2Kovvh y#  
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结帐to close an account W2P(!q>r]  
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清理未付款to ask an account||to demand an account .(^KA{  
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结清差额to balance the account with 4qXO8T#~J=  
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清算to settle an account||to liquidate an account||to square an account E58fY|9  
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审查帐目||监查帐目to audit an account I},.U&r  
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检查帐目to examine an account L"{qF<@V7&  
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转入A的帐户to charge the amount to As account  B C*62m  
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以计帐方式付款to pay on account {2l35K=  
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代理某人||为某人on ones account||on account of one '0q.zzv|_  
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为自己计算||独立帐目on ones own account 9MP_#M
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由某人收益并负风险on ones account and risk||for ones account and risk c IK  
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由某人负担for ones account||for account of one X<G"GaL  
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按某人指示||列入某人帐户by order and for account of one 3 UUOB.  
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列入5月份帐目for May account lRA=IRQ]  
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编入某中帐项下to pass to the account of||to place to the account of :Kq]b@X  
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寄出清算书to send in an account||to send in render an account ri.}G  
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支票薄cheque book !ZxK+Xqx[  
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支票陈票人cheque drawer U80h0t%  
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持票人cheque holder t;HM  
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不记名支票cheque to bearer||bearer cheque 7l(GBr  
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记名支票||认人支票cheque to order xeNj@\jdC5  
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到期支票antedated cheque S(^HIJK  
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未到期支票postdated cheque a^o'KN{  
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保付支票certified cheque zq(4@S-TU  
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未获兑现支票，退票returned cheque :%-w/QwTR  
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横线支票crossed cheque 5sz
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普通横线general crossing K
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特别横线special crossing P$x9Z3d_  
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空白支票blank cheque ? 9;CC]D  
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失效支票，过期支票stale cheque jF-:e;-  
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普通支票open cheque [D+,I1u2h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -=cm7/X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges boI&q>-6Re  
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支票换现金||兑现to cash a cheque "=w:LRw  
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清理票款to clear a cheque &b`'R
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保证兑现to certify a cheque twu,yC!  
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填写支票数额to fill up a cheque `KtP;nG  
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支票上划线to cross a cheque $/lM %yXe  
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开发支票to make out a cheque tfe]=_U  
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签发支票，开立支票to draw a cheque||to issue a cheque t=X=",)f  
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透支支票to overdraw a cheque I-/>M/66  
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背书支票to endorse a cheque 1a/C(4_k  
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请付票款||清付票款to pay a cheque||to honour a cheque z\oTu W*B  
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支票退票to dishonour a cheque P))B S  
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拒付支票to refuse a cheque S 't9F  
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拒付支票to stop payment of a cheque A"ATtid  
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提示要求付款to present for payment r:$tvT*  
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见票即付持票人payable to bearer lHtywZ@%3  
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支付指定人payable to order 4/|x^Ky>G  

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已过期||无效out of date||stale X+ITW#  
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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 ;.Bz'Q  
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文字与数字不一致words and figures differ u 0Wt"d-=  
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支票
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时间已过account closed 8j;Un]  
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更改处应加盖印章alterations require initials oh< -&3Jn  
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时间已过effects not cleared It[51NMal  
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停止付款payment stopped UsyNn39  
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支票毁损cheque mutilated BQ0?B*yqd  
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汇款||寄钱to remit||to send money QMBT8x/+_'  
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寄票供取款||支票支付to send a cheque for payment M!J7Vj?Ps  
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寄款人a remitter 'h
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收款人a remittee pq{`WgA^  
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国外汇票foreign Bill Vx$;wU Y  
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国内汇票inland Bill aj` &ca8  
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跟单汇票documentary bill lD,2])>  
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空头汇票accommodation bill wD9K\%jIr!  
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原始汇票original bill ({!!b"B2  
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改写||换新票据renewed bill \1< 'XVS  
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即期汇票sight bill||bill on demand ~*iF`T6  
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…days after date||…days after date…日后付款 }:#WjH^  
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…months after date||…months after date…月后付款 x0<;Rm [u=  
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见票后…日付款…days after sight||…days sight u<S`"MR:J  
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见票后…月付款…months after sight||…months sight /whaY4__O\  
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同组票据set of bills =*\.zr  
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单张汇票sola of exchange||sole of exchange 6^b)Q(Edut  
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远期汇票usance bill||bill at usance 6(8F4[D  
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长期汇票long bill =2p?_.|'  
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短期汇票short bill T)zk2\u  
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逾期汇票overdue bill );0  
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宽限日期days of grace doanTF4Da  
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电汇telegraphic transfer （T.T） -N' (2'  
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邮汇postal order||postal note （Am.）||post office order||money order %p}vX9U')  
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本票promissory note （P/N） >j?5?J
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押汇负责书||押汇保证书letter of hypothecation &[d'g0pF  
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副保||抵押品||付属担保物collateral security fJLl-H  
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担保书trust receipt||letter of indemnity q-z1ElrN7u  
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承兑||认付acceptance =Z+^n ?"  
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单张承兑general acceptance ci;2XLAM  
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有条件承兑qualified acceptance (U'n1s/X  
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附条件认付conditional acceptance Szzj9K  
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部分认付partial acceptance   5]
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