[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。   Q\le3KB
 
会计报表statement of account Q"GZh.m  
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往来帐目account current 7nawnS  

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现在往来帐||存款额current accout Kl :x?"g)  
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销货帐account sales MF5o\-&dN  
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共同计算帐项joint account E$5A 1  
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未决帐项outstanding account wvEdZGO8!  
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贷方帐项credit account||creditor account r)f+j@KF  
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借方帐项debit account||debtor account s>e)\9c   
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应付帐||应付未付帐account payable zCFXQi  
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应收帐||应收未收帐account receivable 7^]KQ2fF 8  
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新交易||新帐new account @A8@j%CK1  
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未决帐||老帐old account L
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现金帐cash account 7E\k97#G  
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流水帐running account o9c?)KQ  
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暂记帐||未定帐suspense account A$W~R  
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过期帐||延滞帐overdue account||pastdue account Ew*SA  
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杂项帐户sundry account 3?bTs =  
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详细帐单||明细表detail account 5O"$'iL  
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呆帐bad account aQglA  
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会计项目title of account 28LYG rB  
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会计薄||帐薄account-book 7(C:ty9  
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营业报告书||损益计算表account of budiness||business report _[$,WuG1  
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借贷细帐||交验帐account rendered !TLJk]7uC  
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明细帐account stated v:]z-zU  
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与…银行开立一户头to open an account with Y]bS=*q  
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与…银行建立交易to keep account with %BF,;(P  
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继续记帐to keep account bL/DjsZ@  
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与…有交易to have an account with 63/a 0Yn  
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作成会计帐||有往来帐项to make out an account with &
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清算||清理债务to make up an account C=qL0  
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清洁帐目||与…停止交易to close ones account with R5&<\RI0  
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结帐to close an account 2}15FXgN  
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清理未付款to ask an account||to demand an account "RgP!  
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结清差额to balance the account with 'I$kDM mwh  
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清算to settle an account||to liquidate an account||to square an account 3)I]bui  
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审查帐目||监查帐目to audit an account -fp/3-  
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检查帐目to examine an account H3 -? cy  
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转入A的帐户to charge the amount to As account ;e.8EL  
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以计帐方式付款to pay on account Uz~B`  
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代理某人||为某人on ones account||on account of one [XttT  
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为自己计算||独立帐目on ones own account $B7c\MR j  
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由某人收益并负风险on ones account and risk||for ones account and risk EV-sEl8ki  
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由某人负担for ones account||for account of one <-fvYer  
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按某人指示||列入某人帐户by order and for account of one Uk*(C(  
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列入5月份帐目for May account [VqiF~o,  
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编入某中帐项下to pass to the account of||to place to the account of x2a ?ugQ  
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寄出清算书to send in an account||to send in render an account &@'%0s9g  
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支票薄cheque book |vm-(HY!  
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支票陈票人cheque drawer [[]yQ "  
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持票人cheque holder @*~yVV!5  
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不记名支票cheque to bearer||bearer cheque xb%Q[V_m  
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记名支票||认人支票cheque to order $GU s\  
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到期支票antedated cheque SP<Sv8Okj  
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未到期支票postdated cheque kjp~:Bg_(  
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保付支票certified cheque h*D -Vo  
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未获兑现支票，退票returned cheque OmZZTeGg1s  
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横线支票crossed cheque o6|- :u5_/  
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普通横线general crossing D4(73  
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特别横线special crossing ^`dMjeF  
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空白支票blank cheque 3hBYx@jTO  
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失效支票，过期支票stale cheque )BI%cD  
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普通支票open cheque * L>usLh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @>~S$nw/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i=>`=. ~  
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支票换现金||兑现to cash a cheque rO#$SW$YW  
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清理票款to clear a cheque #=Xa(<t  
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保证兑现to certify a cheque <b\.d^=B  
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填写支票数额to fill up a cheque ]k1
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支票上划线to cross a cheque 6OPNP0@r  
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开发支票to make out a cheque 4T&Jlu?:  
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签发支票，开立支票to draw a cheque||to issue a cheque GLV`IkU %  
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透支支票to overdraw a cheque ;yZY2)L  
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背书支票to endorse a cheque aM8z_j!!u  
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请付票款||清付票款to pay a cheque||to honour a cheque Xa>c]j  
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支票退票to dishonour a cheque Dp@m"_1`+  
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拒付支票to refuse a cheque ,Qe`(vU*s  
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拒付支票to stop payment of a cheque :J5CmU$  
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提示要求付款to present for payment k}{K7,DM  
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见票即付持票人payable to bearer :Sk<0VVd7  
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支付指定人payable to order yLt?XhRlp  
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已过期||无效out of date||stale UFa00t^5  
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请给出票人R/D||refer to drawer b@[5xv\J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oX1{~lDJl  
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文字与数字不一致words and figures differ W&a<Q)o*I  
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支票 !1?Nc}T0Q&  
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时间已过account closed <H!;/p/S  
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更改处应加盖印章alterations require initials 7Y'.yn  
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时间已过effects not cleared C0Ti9  
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停止付款payment stopped #9Dixsl*Q  
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支票毁损cheque mutilated |"a%S,
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汇款||寄钱to remit||to send money qu/59D  
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寄票供取款||支票支付to send a cheque for payment j^
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寄款人a remitter nPUq+cXy]C  
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收款人a remittee Ye_)~,{,p  
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国外汇票foreign Bill &sQtS  
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国内汇票inland Bill ,Tyh._sa  
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跟单汇票documentary bill Aj4i}pT  
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空头汇票accommodation bill '5eW"HGU]`  
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原始汇票original bill Rj%q)aw'  
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改写||换新票据renewed bill C;;dCsiV5  
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即期汇票sight bill||bill on demand @K]D :MSS  
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…days after date||…days after date…日后付款 aC$hg+U$G  
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…months after date||…months after date…月后付款 +B
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见票后…日付款…days after sight||…days sight >e"CpbZ'  
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见票后…月付款…months after sight||…months sight 0\Qqv7>  
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同组票据set of bills QVI4<Rxg  
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单张汇票sola of exchange||sole of exchange z6b
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远期汇票usance bill||bill at usance z' MOuz~Y  
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长期汇票long bill a&p|>,
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短期汇票short bill pog*}@OS  
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逾期汇票overdue bill uMtq4.  
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宽限日期days of grace U|={LU  
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电汇telegraphic transfer （T.T） DDyeNuK  
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邮汇postal order||postal note （Am.）||post office order||money order [*Nuw_l  
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本票promissory note （P/N） F??})YX  
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押汇负责书||押汇保证书letter of hypothecation 9o"k 7$  
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副保||抵押品||付属担保物collateral security 5fMVjd  
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担保书trust receipt||letter of indemnity \3LP@;Phn  
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承兑||认付acceptance FCnOvF65  
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单张承兑general acceptance 7)tkqfb]  
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有条件承兑qualified acceptance 3oc p4x`[  
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附条件认付conditional acceptance ,RjE?M%  
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部分认付partial acceptance   /
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