[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。   X)yTx8v4  
会计报表statement of account nhIITfJJ  
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往来帐目account current |m=@;B|  
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现在往来帐||存款额current accout pZH bj2~  
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销货帐account sales 46 77uy  
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共同计算帐项joint account 5Zq- |"|  
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未决帐项outstanding account Qc3!FW<26  
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贷方帐项credit account||creditor account /knt5  
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借方帐项debit account||debtor account bT8BJY%+  
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应付帐||应付未付帐account payable &AoWT:Ea  
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应收帐||应收未收帐account receivable wo?C7,-x  
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新交易||新帐new account #Q;#A |EZ  
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未决帐||老帐old account H#1/H@I#  
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现金帐cash account hwexv 9""  
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流水帐running account t[#`%$%'  
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暂记帐||未定帐suspense account ,@<-h* m  
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过期帐||延滞帐overdue account||pastdue account {a>)VZw_#  
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杂项帐户sundry account Z-:$)0f  
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详细帐单||明细表detail account |px4a"  
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呆帐bad account J,IOp-  
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会计项目title of account >.B+xn=  
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会计薄||帐薄account-book |rNm_L2  
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营业报告书||损益计算表account of budiness||business report az`5{hK  
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借贷细帐||交验帐account rendered DNL TJrN  
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明细帐account stated #Xsby  
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与…银行开立一户头to open an account with n NAJ8z}Nt  
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与…银行建立交易to keep account with v^KJU +  
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继续记帐to keep account O:D`6U+0  
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与…有交易to have an account with Ndx='j0  
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作成会计帐||有往来帐项to make out an account with &4DvZq=  
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清算||清理债务to make up an account zYH6+!VBH#  
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清洁帐目||与…停止交易to close ones account with (A"oMnjWd  
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结帐to close an account DfqXw^BKD  
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清理未付款to ask an account||to demand an account ?jb7Oq#[  
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结清差额to balance the account with T*'5-WV|3t  
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清算to settle an account||to liquidate an account||to square an account l*pCG`@J#  
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审查帐目||监查帐目to audit an account T*LbZ"A  
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检查帐目to examine an account ,ad~6.Z_)  
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转入A的帐户to charge the amount to As account XBi@\i=  
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以计帐方式付款to pay on account `[Kh[|  
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代理某人||为某人on ones account||on account of one Vs m06Rj{  
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为自己计算||独立帐目on ones own account Xd
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由某人收益并负风险on ones account and risk||for ones account and risk oM QH-\(}  
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由某人负担for ones account||for account of one %k1*&2"1#  
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按某人指示||列入某人帐户by order and for account of one nM\Wa  
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列入5月份帐目for May account o y}(   
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编入某中帐项下to pass to the account of||to place to the account of ?RrJYj1  
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寄出清算书to send in an account||to send in render an account >aN@)=h}  
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支票薄cheque book rTW1'@E  
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支票陈票人cheque drawer R# mZYg  
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持票人cheque holder -&@[]/  
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不记名支票cheque to bearer||bearer cheque >-EoE;s  
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记名支票||认人支票cheque to order /O/u5P{J  
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到期支票antedated cheque JnV$)EYi  
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未到期支票postdated cheque At+on9&=  
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保付支票certified cheque ^ chlAQz(  
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未获兑现支票，退票returned cheque 3)__b:7J  
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横线支票crossed cheque [C P V5\2  
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普通横线general crossing ;(VJZ_
 
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特别横线special crossing :%!=Ej.J  
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空白支票blank cheque C0KP,JS&  
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失效支票，过期支票stale cheque +%
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普通支票open cheque N@;6/[8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;h0?o*i_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wR>\5z)^  
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支票换现金||兑现to cash a cheque sE-"TNONZ  
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清理票款to clear a cheque *hFT,1WE=+  
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保证兑现to certify a cheque YX@[ z 5*  
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填写支票数额to fill up a cheque E]_sl/`{od  
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支票上划线to cross a cheque L[##w?Xf.  
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开发支票to make out a cheque $I>.w4G}  
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签发支票，开立支票to draw a cheque||to issue a cheque 6S<J'9sE  
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透支支票to overdraw a cheque uK3,V0 yz  
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背书支票to endorse a cheque p>65(&N,  
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请付票款||清付票款to pay a cheque||to honour a cheque G|IO~o0+  
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支票退票to dishonour a cheque D{ @x  
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拒付支票to refuse a cheque iI&J_Y{1a_  

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拒付支票to stop payment of a cheque l;F3kA  
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提示要求付款to present for payment q
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见票即付持票人payable to bearer ;~#rdL  
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支付指定人payable to order |SQ5Sb  
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已过期||无效out of date||stale Y!Wz7 C  
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请给出票人R/D||refer to drawer 2u/~#Rt&*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BC9rsb  
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文字与数字不一致words and figures differ CAX|[  
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支票 G=!Gy.  
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时间已过account closed 9~SfZ,(  
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更改处应加盖印章alterations require initials Ma2sQW\  
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时间已过effects not cleared CC;T[b&  
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停止付款payment stopped ' jf$3  
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支票毁损cheque mutilated se:]F/  
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汇款||寄钱to remit||to send money z Wb
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寄票供取款||支票支付to send a cheque for payment *yN+Xm8o  
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寄款人a remitter (C dx7v2Nh  
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收款人a remittee h:\WW;s[B  
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国外汇票foreign Bill 9+k7x,  
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国内汇票inland Bill !ba /]A
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跟单汇票documentary bill 2+y<&[A8U  
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空头汇票accommodation bill Y3KKskhLx  
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原始汇票original bill _+73Y'  
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改写||换新票据renewed bill \Jq$!foYx  
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即期汇票sight bill||bill on demand fn(< <FA)  
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…days after date||…days after date…日后付款 g$$i WC!S<  
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…months after date||…months after date…月后付款 B'<k*9=Nv8  
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见票后…日付款…days after sight||…days sight J=v" HeVm  
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见票后…月付款…months after sight||…months sight %N``EnF2  
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同组票据set of bills ^I2+$  
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单张汇票sola of exchange||sole of exchange Fb8~2N"3  
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远期汇票usance bill||bill at usance MC=pN(l  
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长期汇票long bill NHI(}Ea|]  
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短期汇票short bill m3Ma2jLWC  
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逾期汇票overdue bill   %4  
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宽限日期days of grace RQg7vv]%  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order g$CWGB*%lm  
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本票promissory note （P/N） YoU|)6Of  
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押汇负责书||押汇保证书letter of hypothecation gjbSB6[  
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副保||抵押品||付属担保物collateral security (-e*xM m  
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担保书trust receipt||letter of indemnity KO!.VxG]_  
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承兑||认付acceptance /RF=8,A  
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单张承兑general acceptance kiP-^Wan  
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有条件承兑qualified acceptance eI@nskq#  
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附条件认付conditional acceptance dm:2:A8^  
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部分认付partial acceptance   9|{t%F=-