[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。   i:dR\|B  
会计报表statement of account '"52uZ{  
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往来帐目account current xPdG*OcX!  
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现在往来帐||存款额current accout ,S\CC{!  
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销货帐account sales v<k?Vu  
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共同计算帐项joint account }YQX~="  
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未决帐项outstanding account 9p85Pv [M=  
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贷方帐项credit account||creditor account gE-tjoJ  
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借方帐项debit account||debtor account ZT*ydln  
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应付帐||应付未付帐account payable \Dm";Ay>  
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应收帐||应收未收帐account receivable m<G,[Yc  
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新交易||新帐new account E#34Wh2z  

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未决帐||老帐old account 'd0~!w  
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现金帐cash account !vi>U|rh  
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流水帐running account AOZP*\k  
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暂记帐||未定帐suspense account gk4;>}  
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过期帐||延滞帐overdue account||pastdue account 2ACCh4(/P  
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杂项帐户sundry account )iX~}7  
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详细帐单||明细表detail account "9uKtQS0o  
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呆帐bad account Rh2+=N<X  
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会计项目title of account R-wp9^  
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会计薄||帐薄account-book f)rq%N &  
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营业报告书||损益计算表account of budiness||business report @IKYh{j4  
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借贷细帐||交验帐account rendered ZoqZap6e  
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明细帐account stated q$UJ$7=f8  
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与…银行开立一户头to open an account with <nf@U>wlw  
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与…银行建立交易to keep account with `hm-.@f,9  
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继续记帐to keep account *Q
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与…有交易to have an account with t3ZOco@~P  
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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 RC"MdcD:]y  
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清洁帐目||与…停止交易to close ones account with hE/cd1iJ$  
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结帐to close an account ;;t yoh~t  
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清理未付款to ask an account||to demand an account |-ALklXr  
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结清差额to balance the account with Dy&i&5E.-l  
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清算to settle an account||to liquidate an account||to square an account JR|ck=tq  
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审查帐目||监查帐目to audit an account _f,C[C[e&  
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检查帐目to examine an account |r/" |`  
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转入A的帐户to charge the amount to As account ]EAO+x9  
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以计帐方式付款to pay on account }.(B}/$u  
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代理某人||为某人on ones account||on account of one 3d]S!=4H"  
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为自己计算||独立帐目on ones own account p l0\2e)  
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由某人收益并负风险on ones account and risk||for ones account and risk 59A}}.@?m  
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由某人负担for ones account||for account of one t*u:hex  
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按某人指示||列入某人帐户by order and for account of one CC
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列入5月份帐目for May account `^&OF uee  
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编入某中帐项下to pass to the account of||to place to the account of ;_(4Q*Yx  
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寄出清算书to send in an account||to send in render an account Xv^
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支票薄cheque book K0>zxqY  
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支票陈票人cheque drawer "to;\9lP  
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持票人cheque holder 4WB
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不记名支票cheque to bearer||bearer cheque ]f_p8?j"  
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记名支票||认人支票cheque to order g_bLl)g<  
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到期支票antedated cheque ,P0) 6>  
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未到期支票postdated cheque gSj,E8-g  
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保付支票certified cheque AbM'3Mkz  
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未获兑现支票，退票returned cheque u3D)M%e  
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横线支票crossed cheque L~3Pm%{@A  
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普通横线general crossing |s_GlJV.  
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特别横线special crossing Zd+bx*rD  
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空白支票blank cheque |W^IlqTH  
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失效支票，过期支票stale cheque \)e'
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普通支票open cheque I1J-)R+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xa&kIq}(g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d-%hjy3N  
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支票换现金||兑现to cash a cheque (k P9hcV  
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清理票款to clear a cheque F"kAkX>3}  
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保证兑现to certify a cheque /_.|E]  
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填写支票数额to fill up a cheque o;*Q}Gr<M  
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支票上划线to cross a cheque 'fW-Y!k%  
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开发支票to make out a cheque bd`P0f?  
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签发支票，开立支票to draw a cheque||to issue a cheque 3XKf!P  
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透支支票to overdraw a cheque 8EY:tzw  
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背书支票to endorse a cheque 1x^GWtRp  
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请付票款||清付票款to pay a cheque||to honour a cheque fy$1YI>!Q  
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支票退票to dishonour a cheque (sj,[  
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拒付支票to refuse a cheque pk~WrqK}  
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拒付支票to stop payment of a cheque 05[SC}MCA  
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提示要求付款to present for payment &{i{XcqH'  
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见票即付持票人payable to bearer 9FX-1,Jx  
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支付指定人payable to order 1&2>LE/P  
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已过期||无效out of date||stale ZB{EmB0W  
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请给出票人R/D||refer to drawer )X!,3Ca{43  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z {R>  
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文字与数字不一致words and figures differ #
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支票 M_8{]uo  
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时间已过account closed 7 3m1  
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更改处应加盖印章alterations require initials ]tD]Wx%  
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时间已过effects not cleared G?ZXWu.  
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停止付款payment stopped q@qsp&0/  
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支票毁损cheque mutilated TO_e^A#  
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汇款||寄钱to remit||to send money ^ "g~-  
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寄票供取款||支票支付to send a cheque for payment Si7*& dw=  
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寄款人a remitter )7d&NE_  
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收款人a remittee XuTD\g3)  
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国外汇票foreign Bill ; KA~Z5x;  
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国内汇票inland Bill )1z@
  
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跟单汇票documentary bill .d*8C,  
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空头汇票accommodation bill >ef6{UR
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原始汇票original bill _GPe<H  
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改写||换新票据renewed bill 7=uj2.J6  
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即期汇票sight bill||bill on demand xo)P?-  
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…days after date||…days after date…日后付款 #Y!a6h+  
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…months after date||…months after date…月后付款 sA~]$A;DM!  
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见票后…日付款…days after sight||…days sight r%_djUd  
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见票后…月付款…months after sight||…months sight t
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同组票据set of bills l} /F*  
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单张汇票sola of exchange||sole of exchange 3]>| i  
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远期汇票usance bill||bill at usance 5R-6ji  
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长期汇票long bill _w{Qtj~s|  
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短期汇票short bill D-c4EV  
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逾期汇票overdue bill S!UaH>Rh  
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宽限日期days of grace QY/w  
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电汇telegraphic transfer （T.T） +R&gqja  
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邮汇postal order||postal note （Am.）||post office order||money order $]d^-{|  
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本票promissory note （P/N） +rd+0 `}C  
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押汇负责书||押汇保证书letter of hypothecation @5FQX  
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副保||抵押品||付属担保物collateral security v+XJ*N[W  
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担保书trust receipt||letter of indemnity G
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承兑||认付acceptance )e{aN+  
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单张承兑general acceptance {FkF  
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有条件承兑qualified acceptance jp,4h4C^)  
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附条件认付conditional acceptance
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部分认付partial acceptance   9;{CIMg&