[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。   |Y|{9Osus  
会计报表statement of account p>h B&h  
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往来帐目account current qCOv4b`  
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现在往来帐||存款额current accout J/8aDr(+  
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销货帐account sales ==`K$rM  
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共同计算帐项joint account q0{KYWOvk  
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未决帐项outstanding account 3]WIN_h  
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贷方帐项credit account||creditor account #P= rP=  
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借方帐项debit account||debtor account &0SX*KyI  
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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 f1(V~{N,+  
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新交易||新帐new account f@l$52f3D  
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未决帐||老帐old account ]3wg-p+  
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现金帐cash account 35B G&;C  
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流水帐running account *gfx'$  
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暂记帐||未定帐suspense account =k6zUw;5 U  
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过期帐||延滞帐overdue account||pastdue account LHU^%;L  
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杂项帐户sundry account a c"Pn? q  
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详细帐单||明细表detail account SO%x=W  
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呆帐bad account *c4uCI:0t  
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会计项目title of account __r]@hY   
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会计薄||帐薄account-book vKN"o* q  
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营业报告书||损益计算表account of budiness||business report qawb9Iud0  
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借贷细帐||交验帐account rendered uqwB`<>KJ  
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明细帐account stated Fq/?0B8  
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与…银行开立一户头to open an account with 6}^0/76^,  
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与…银行建立交易to keep account with Qb}7lm{r  
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继续记帐to keep account Jcf'Zw"\  
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与…有交易to have an account with nB" r<?n<  
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作成会计帐||有往来帐项to make out an account with TP'   
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清算||清理债务to make up an account PmOm>  
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清洁帐目||与…停止交易to close ones account with hR,VE'A  
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结帐to close an account WccTR aq  
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清理未付款to ask an account||to demand an account 'Lu7cb^  
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结清差额to balance the account with v}p'vh^8B  
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清算to settle an account||to liquidate an account||to square an account JU+Uzp   
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审查帐目||监查帐目to audit an account am.}2QZU  
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检查帐目to examine an account MmH[ 7R  
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转入A的帐户to charge the amount to As account OB"Ur-hJ0  
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以计帐方式付款to pay on account gyi<ot;  
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代理某人||为某人on ones account||on account of one cU <T;1VQ  
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为自己计算||独立帐目on ones own account r.1/*i  
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由某人收益并负风险on ones account and risk||for ones account and risk p6~\U
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由某人负担for ones account||for account of one )IUeWR  
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按某人指示||列入某人帐户by order and for account of one }^r=(  
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列入5月份帐目for May account Vk%[N>  
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编入某中帐项下to pass to the account of||to place to the account of /)I:Cz/f  
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寄出清算书to send in an account||to send in render an account W vh3Y,|3  
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支票薄cheque book JMp>)*YS  
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支票陈票人cheque drawer y&8' V\  
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持票人cheque holder 1rs`|iX5  
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不记名支票cheque to bearer||bearer cheque fq^D
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记名支票||认人支票cheque to order 34Q;& z\e  
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到期支票antedated cheque 4-P'e%S  
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未到期支票postdated cheque ex_Zw+n  
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保付支票certified cheque \@yx;}bdI  
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未获兑现支票，退票returned cheque /mMRV:pd  
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横线支票crossed cheque )vH 6N_  
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普通横线general crossing j=U [V&T  
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特别横线special crossing :1Jg;G  
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空白支票blank cheque fbF *C V  
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失效支票，过期支票stale cheque xf1@mi[a  
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普通支票open cheque *b+ef  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]^HlI4 z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h-B&m:gD_U  
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支票换现金||兑现to cash a cheque O][R"5d  
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清理票款to clear a cheque JGH;&UYP  
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保证兑现to certify a cheque Y*
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填写支票数额to fill up a cheque }:UNL^
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支票上划线to cross a cheque >3R)&N  
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开发支票to make out a cheque p<#WueR[  
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签发支票，开立支票to draw a cheque||to issue a cheque  b,]QfC  
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透支支票to overdraw a cheque m22FOjk\  
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背书支票to endorse a cheque 37Z@a!#  
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请付票款||清付票款to pay a cheque||to honour a cheque pSM\(kVKa  
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支票退票to dishonour a cheque 6CoDn(+z  
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拒付支票to refuse a cheque ?7Kl)p3  
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拒付支票to stop payment of a cheque 0Z.b d=H  
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提示要求付款to present for payment g\;&Z  
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见票即付持票人payable to bearer HV_5 +  
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支付指定人payable to order 0$8iWL  
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已过期||无效out of date||stale (-'Jf#&X^  
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请给出票人R/D||refer to drawer {<f |h)r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fa~4+jx>S  
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文字与数字不一致words and figures differ 'Ipp1a Z_M  
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支票 ?H7YmN  
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时间已过account closed s48 { R4  
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更改处应加盖印章alterations require initials )21yD1"6  
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时间已过effects not cleared 2m! T.$  
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停止付款payment stopped }{3
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支票毁损cheque mutilated 2|n)ZP2cp  
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汇款||寄钱to remit||to send money  ,m"0Bu2  
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寄票供取款||支票支付to send a cheque for payment G]NnGL<xk  
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寄款人a remitter [*{G,=tF`Y  
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收款人a remittee y,YK Mc  
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国外汇票foreign Bill s]lIDp}  
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国内汇票inland Bill CcDi65s  
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跟单汇票documentary bill H.H$5(?O  
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空头汇票accommodation bill `8D)j>Yh~  
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原始汇票original bill 8Ev,9  
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改写||换新票据renewed bill 5VLJ:I?0O  
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即期汇票sight bill||bill on demand %XUV[L}  
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…days after date||…days after date…日后付款 #&oL iz=hZ  
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…months after date||…months after date…月后付款 s/"l ?d  
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见票后…日付款…days after sight||…days sight kv)IG$S0  
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见票后…月付款…months after sight||…months sight :VB{@ED  
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同组票据set of bills hG8!aJo  
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单张汇票sola of exchange||sole of exchange Pv>W`/*_,s  
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远期汇票usance bill||bill at usance VD).UdUn  
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长期汇票long bill ]'%Z&1 w  
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短期汇票short bill th 9I]g^=t  
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逾期汇票overdue bill |;[%ZE"  

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宽限日期days of grace o(w xu)  
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电汇telegraphic transfer （T.T） 82z\^a  
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邮汇postal order||postal note （Am.）||post office order||money order 7v8V0Gp  
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本票promissory note （P/N） eMDO;q  
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押汇负责书||押汇保证书letter of hypothecation YH 5jvvOI  
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副保||抵押品||付属担保物collateral security ."u -5r<O  
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担保书trust receipt||letter of indemnity 9MI~yIt`L  
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承兑||认付acceptance WlJ$p$I`  
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单张承兑general acceptance . o._`"V  
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有条件承兑qualified acceptance nNN~ Z'bG  
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附条件认付conditional acceptance u@"nVHgMJ  
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部分认付partial acceptance   qir/Sa'[