[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。   C3|(XChqC  
会计报表statement of account ;m/%g{oV  
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往来帐目account current ?+Sjt  
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现在往来帐||存款额current accout P$E#C:=  
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销货帐account sales <dxc"A  
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共同计算帐项joint account VUF^ r7e  
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未决帐项outstanding account 8
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贷方帐项credit account||creditor account uveby:dh  
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借方帐项debit account||debtor account m,i
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable < d".v  
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新交易||新帐new account "
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未决帐||老帐old account $)w9EG
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现金帐cash account i7hWBd4wK  
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流水帐running account )erI3?k  
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暂记帐||未定帐suspense account 9F[k;U w  
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过期帐||延滞帐overdue account||pastdue account T0=8 U; =  
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杂项帐户sundry account fO6i  
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详细帐单||明细表detail account /_yJ;l/K  
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呆帐bad account ces|HPBa&6  
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会计项目title of account ^*!Tq&Dst|  
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会计薄||帐薄account-book i@Vi.oc4[  
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营业报告书||损益计算表account of budiness||business report B!>hHQ2  
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借贷细帐||交验帐account rendered .(D,CGtYb  
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明细帐account stated 6S`J7[  
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与…银行开立一户头to open an account with ZA1u  
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与…银行建立交易to keep account with )I/K-zj  
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继续记帐to keep account 5;:P^[cH9  
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与…有交易to have an account with "2J$~2{N  
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作成会计帐||有往来帐项to make out an account with ;";#{B:  
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清算||清理债务to make up an account PPj_
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清洁帐目||与…停止交易to close ones account with 948lL&  
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结帐to close an account cz{5-;$9Z  
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清理未付款to ask an account||to demand an account 2%i3[N*  
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结清差额to balance the account with \H6[6*JuB  
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清算to settle an account||to liquidate an account||to square an account e [}m@
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审查帐目||监查帐目to audit an account mh5ozv$  
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检查帐目to examine an account +^@;J?O  
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转入A的帐户to charge the amount to As account Q+r8
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以计帐方式付款to pay on account 8B|qNf `Yi  
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代理某人||为某人on ones account||on account of one `H#G/zOr  
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为自己计算||独立帐目on ones own account 8'nxc#&  
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由某人收益并负风险on ones account and risk||for ones account and risk q|r/%[[!o  
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由某人负担for ones account||for account of one p2\mPFxEP  
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按某人指示||列入某人帐户by order and for account of one 8}A+{xVp8  
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列入5月份帐目for May account AlH\IP  
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编入某中帐项下to pass to the account of||to place to the account of $ M8ZF(W  
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寄出清算书to send in an account||to send in render an account !-OPzfHrI  
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支票薄cheque book 2X@|H  
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支票陈票人cheque drawer Y#A0ud,  
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持票人cheque holder {~lVe GBp  
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不记名支票cheque to bearer||bearer cheque kg@Okz N%  
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记名支票||认人支票cheque to order O6gl[aZN  
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到期支票antedated cheque w}`TJijl  
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未到期支票postdated cheque \*(A1Vk  
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保付支票certified cheque (H/2{##  
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未获兑现支票，退票returned cheque zlw+=NX  
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横线支票crossed cheque ^)|!nd  
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普通横线general crossing [nx OGa2  
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特别横线special crossing [#}0)  
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空白支票blank cheque ,?OWwm&J  
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失效支票，过期支票stale cheque K]  
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普通支票open cheque ^~iFG+g5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OrZ=-9"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CXe2G5  
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支票换现金||兑现to cash a cheque 2NNAsr}L  
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清理票款to clear a cheque fW'@+<b  
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保证兑现to certify a cheque >\/H 2j  
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填写支票数额to fill up a cheque D^[}:O{  
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支票上划线to cross a cheque ^"U-\cx  
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开发支票to make out a cheque Q?Y\WD  
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签发支票，开立支票to draw a cheque||to issue a cheque `YK2hr  

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透支支票to overdraw a cheque 
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背书支票to endorse a cheque D.Q9f a&P  
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请付票款||清付票款to pay a cheque||to honour a cheque <~%e{F:[#  
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支票退票to dishonour a cheque k2"DFXsv  
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拒付支票to refuse a cheque e%Sw (=a  
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拒付支票to stop payment of a cheque ^B>
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提示要求付款to present for payment 5i<E AKL  
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见票即付持票人payable to bearer L.E6~Rv  
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支付指定人payable to order ]12ypcf  
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已过期||无效out of date||stale *hk8[  
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请给出票人R/D||refer to drawer l{2Y[&%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AjW5H*  
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文字与数字不一致words and figures differ bXx2]E227  
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支票 ++m^z` D  
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时间已过account closed 0sQt+_Dl%L  
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更改处应加盖印章alterations require initials .8v[ss6:  
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时间已过effects not cleared Rg3cqe#O/  
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停止付款payment stopped k>'c4ay290  
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支票毁损cheque mutilated pSPVY2qKX  
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汇款||寄钱to remit||to send money {'^!S"9x  
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寄票供取款||支票支付to send a cheque for payment Pdk
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寄款人a remitter pAm L  
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收款人a remittee "A>/m"c]*  
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国外汇票foreign Bill rDEdMT  
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国内汇票inland Bill (TF;+FRW  
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跟单汇票documentary bill iDdmr32E  
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空头汇票accommodation bill KsG>,# Q  
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原始汇票original bill h88IP:bo  
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改写||换新票据renewed bill l`' lqnhv  
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即期汇票sight bill||bill on demand 'C")X  
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…days after date||…days after date…日后付款 "KhVS  
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…months after date||…months after date…月后付款 F # a)"$j;  
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见票后…日付款…days after sight||…days sight 5"cYZvGkJ  
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见票后…月付款…months after sight||…months sight *]u
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同组票据set of bills UZqQ|3  
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单张汇票sola of exchange||sole of exchange lDd8dT-Q.  
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远期汇票usance bill||bill at usance Z?o?"|o  
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长期汇票long bill RE?j)$y?`  
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短期汇票short bill s/=.a2\  
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逾期汇票overdue bill i(l'f#  
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宽限日期days of grace lbg^ 2|o~~  
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电汇telegraphic transfer （T.T） KW[Jft  
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邮汇postal order||postal note （Am.）||post office order||money order a!!>}e>Cj*  
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本票promissory note （P/N） 1hT!~'  
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押汇负责书||押汇保证书letter of hypothecation )&$Zt(  
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副保||抵押品||付属担保物collateral security TP5?%SlJ  
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担保书trust receipt||letter of indemnity f4k\hUA  
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承兑||认付acceptance [9
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单张承兑general acceptance eZr}xo@9  
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有条件承兑qualified acceptance #{t?[JUn  
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附条件认付conditional acceptance g7|$JevR0  
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部分认付partial acceptance   0F\e*{gc