[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。   ` Ig5*X4|  
会计报表statement of account VF?H0}YSHb  
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往来帐目account current P $` 1}  
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现在往来帐||存款额current accout rq%]CsRY5  
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销货帐account sales !*#9b  
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共同计算帐项joint account VX)8pV$  
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未决帐项outstanding account b<W\#3~G  
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贷方帐项credit account||creditor account ^Om}9rXw1  
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借方帐项debit account||debtor account (5$Ge$  
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应付帐||应付未付帐account payable iK}p#"si  
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应收帐||应收未收帐account receivable SdH=1zBc  
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新交易||新帐new account 8qe[x\,"8  
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未决帐||老帐old account }
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现金帐cash account {K|?i9K  
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流水帐running account KM&P5}  
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暂记帐||未定帐suspense account D`XXR}8V  
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过期帐||延滞帐overdue account||pastdue account )G48,.
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杂项帐户sundry account *~8F.c
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详细帐单||明细表detail account ~~yng-3)1  
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呆帐bad account RLf-Rdx/  
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会计项目title of account NVzo)C8kb  
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会计薄||帐薄account-book APl]EV"l  
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营业报告书||损益计算表account of budiness||business report 45biy(qa  
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借贷细帐||交验帐account rendered |k~AGc  
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明细帐account stated r2:{r`ocM  
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与…银行开立一户头to open an account with La6 9or   
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与…银行建立交易to keep account with sd4eG  
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继续记帐to keep account 9o,Eqx4J  
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与…有交易to have an account with lAnOO5@8  
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作成会计帐||有往来帐项to make out an account with i).Vu}W
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清算||清理债务to make up an account ;):;H?WS|A  
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清洁帐目||与…停止交易to close ones account with _'!qOt7D  
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结帐to close an account ~5Fx[q  
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清理未付款to ask an account||to demand an account %V;*E]  
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结清差额to balance the account with !hJ!ck]M  
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清算to settle an account||to liquidate an account||to square an account ?Xpk"N7  
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审查帐目||监查帐目to audit an account gs+nJ+b  
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检查帐目to examine an account fP 3eR>e  
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转入A的帐户to charge the amount to As account @r<2]RXlc  
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以计帐方式付款to pay on account 'h;q I&  
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代理某人||为某人on ones account||on account of one ;TC]<N.YJT  
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为自己计算||独立帐目on ones own account 1
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由某人收益并负风险on ones account and risk||for ones account and risk *
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由某人负担for ones account||for account of one A:4&XRYZY  
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按某人指示||列入某人帐户by order and for account of one `c^">L  
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列入5月份帐目for May account `tuGy}S2  
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编入某中帐项下to pass to the account of||to place to the account of !K2QD[x  
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寄出清算书to send in an account||to send in render an account ,*\s  
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支票薄cheque book RkTYvAk|kY  
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支票陈票人cheque drawer "1 >w\21  
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持票人cheque holder 6wbH{}\ll  
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不记名支票cheque to bearer||bearer cheque <Vo ct  
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记名支票||认人支票cheque to order _KT'W!7  
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到期支票antedated cheque .!+7|us8l\  
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未到期支票postdated cheque zTPNQ0=|  
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保付支票certified cheque SjF(;0kC  
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未获兑现支票，退票returned cheque 5G`fVsb  
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横线支票crossed cheque FJKlqM
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普通横线general crossing Lm<WT *@  
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特别横线special crossing "(dI/}  
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空白支票blank cheque CvEIcm=t  
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失效支票，过期支票stale cheque >Y+m54EE  
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普通支票open cheque JBZ1DZAWC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [7LdTY"Tl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fU$_5v4  
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支票换现金||兑现to cash a cheque c^puz2  
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清理票款to clear a cheque /EegP@[  
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保证兑现to certify a cheque d+ZXi'  
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填写支票数额to fill up a cheque 4PkKL/E  
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支票上划线to cross a cheque f4F%\ "  
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开发支票to make out a cheque N^PkSf[)h5  
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签发支票，开立支票to draw a cheque||to issue a cheque \ Y8 sIs  
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透支支票to overdraw a cheque 1w7XM0SHcn  
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背书支票to endorse a cheque jAv3qMQA  
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请付票款||清付票款to pay a cheque||to honour a cheque B9KBq$e  
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支票退票to dishonour a cheque u2` j\ Vu  
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拒付支票to refuse a cheque v0=v1G*rvJ  
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拒付支票to stop payment of a cheque Q-#<{' (  
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提示要求付款to present for payment RP[`\  
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见票即付持票人payable to bearer .J&89I]U  
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支付指定人payable to order }$ qrNbLJ  
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已过期||无效out of date||stale !b4AeiL>w  
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请给出票人R/D||refer to drawer Ruq>+ }4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }R5EuR m\  
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文字与数字不一致words and figures differ v@8SMOe%  
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支票 tq@)J_7|  
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时间已过account closed j)@{_tv6;  
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更改处应加盖印章alterations require initials s'l|Ii  
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时间已过effects not cleared +/kOUz/]  
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停止付款payment stopped YRf$?xa  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money -'d`(G"  
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寄票供取款||支票支付to send a cheque for payment qp#Euq6  
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寄款人a remitter G?\eO&QG{"  
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收款人a remittee !Icznou\
  
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国外汇票foreign Bill cq gCcO,  
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国内汇票inland Bill G973n  
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跟单汇票documentary bill B~qo^ppVU  
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空头汇票accommodation bill `
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原始汇票original bill opN4@a7l  
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改写||换新票据renewed bill ~Jsu"kr  
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即期汇票sight bill||bill on demand `Je1$)%  
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…days after date||…days after date…日后付款 <6,,:=#  
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…months after date||…months after date…月后付款 /Lm~GmPt  
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见票后…日付款…days after sight||…days sight 9h)8Mq+M  
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见票后…月付款…months after sight||…months sight .;ofRx<  
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同组票据set of bills -Q?c'e  
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单张汇票sola of exchange||sole of exchange l`:u5\ rM  
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远期汇票usance bill||bill at usance p$jAq~C  
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长期汇票long bill Pi9?l>  
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短期汇票short bill ;~d$OM  
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逾期汇票overdue bill cjO%X  
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宽限日期days of grace N3MPW  
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电汇telegraphic transfer （T.T） U/cj_}uX  
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邮汇postal order||postal note （Am.）||post office order||money order tu* uQ:Ipk  
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本票promissory note （P/N） p8@
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押汇负责书||押汇保证书letter of hypothecation /EP zT7  
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副保||抵押品||付属担保物collateral security 5~jz| T}s  
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担保书trust receipt||letter of indemnity 5G(dvM-n  
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承兑||认付acceptance +WMXd.iN,  
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单张承兑general acceptance \O;/wf0Hg  
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有条件承兑qualified acceptance b)e;Q5Z(.  
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附条件认付conditional acceptance /^k%sG@?  
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部分认付partial acceptance   Y`eF9Im,