[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。   ;H#'9p,2  
会计报表statement of account P)fv:a  
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往来帐目account current KKm0@Y  
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现在往来帐||存款额current accout $9znRTFEj  
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销货帐account sales _(J7^rN  
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共同计算帐项joint account .p%p _  
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未决帐项outstanding account &Z682b$  
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贷方帐项credit account||creditor account EAQg4N:D7L  
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借方帐项debit account||debtor account ScrEtN  
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应付帐||应付未付帐account payable "|CzQ&e  
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应收帐||应收未收帐account receivable ~U&,hFSPY  
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新交易||新帐new account :.['e
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未决帐||老帐old account @NGK2J  
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现金帐cash account T Hirh6  
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流水帐running account U0'>(FP~2  
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暂记帐||未定帐suspense account ~<Z;)e  
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过期帐||延滞帐overdue account||pastdue account a'w~7y!}  
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杂项帐户sundry account +MPM^m  
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详细帐单||明细表detail account ([zt}uf  
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呆帐bad account `HvU_ja;  
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会计项目title of account IlsXj`!e  
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会计薄||帐薄account-book -frmvNJ F  
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营业报告书||损益计算表account of budiness||business report {~>?%]tf  
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借贷细帐||交验帐account rendered OiNzN.}d  
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明细帐account stated =8$//$  
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与…银行开立一户头to open an account with KJ<7aZ
  
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与…银行建立交易to keep account with
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继续记帐to keep account tGnBx)J|  
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与…有交易to have an account with "OF4#a17  
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作成会计帐||有往来帐项to make out an account with P:h
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清算||清理债务to make up an account "a))TV%N  
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清洁帐目||与…停止交易to close ones account with B.CUk.   
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结帐to close an account tJ[yx_mf  
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清理未付款to ask an account||to demand an account |N_tVE  
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结清差额to balance the account with _+PiaJ&'  
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清算to settle an account||to liquidate an account||to square an account NRu_6~^^  
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审查帐目||监查帐目to audit an account Qt`hUyL  
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检查帐目to examine an account Py*( %  
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转入A的帐户to charge the amount to As account e??tp]PLn  
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以计帐方式付款to pay on account D.d(D:  
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代理某人||为某人on ones account||on account of one rR`'l=,t  
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为自己计算||独立帐目on ones own account q#LB 2M  
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由某人收益并负风险on ones account and risk||for ones account and risk s18o,Zs'  
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由某人负担for ones account||for account of one +m?;,JGt  
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按某人指示||列入某人帐户by order and for account of one #,dNhUV#  
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列入5月份帐目for May account 9%fd\o@X  
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编入某中帐项下to pass to the account of||to place to the account of U@t"o3E  
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寄出清算书to send in an account||to send in render an account _#[~?g`  
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支票薄cheque book fZQL!j4  
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支票陈票人cheque drawer :r4]8X-
 
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持票人cheque holder |gXtP-  
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不记名支票cheque to bearer||bearer cheque ~\vGwy  
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记名支票||认人支票cheque to order C\-Abqc  
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到期支票antedated cheque +f5|qbX/\  
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未到期支票postdated cheque iJ8 5okv'  
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保付支票certified cheque L&D+0p^lI  
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未获兑现支票，退票returned cheque JA=9EnTU  
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横线支票crossed cheque /6?A#%hc  
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普通横线general crossing D)kh"cK*1  
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特别横线special crossing oK-T@ &-  
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空白支票blank cheque Mx -? &  
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失效支票，过期支票stale cheque $0-}|u]5U  
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普通支票open cheque v?BVUH>#
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /mi9q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eT(/D/jan  
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支票换现金||兑现to cash a cheque ; )6LX-  
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清理票款to clear a cheque g6s&nH`Z2  
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保证兑现to certify a cheque  (0wQ [(  
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填写支票数额to fill up a cheque 6w?l I  
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支票上划线to cross a cheque vU4Gw4  
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开发支票to make out a cheque 0xN1Xm0d  
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签发支票，开立支票to draw a cheque||to issue a cheque ~x(1g;!^  
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透支支票to overdraw a cheque T#o? @;  
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背书支票to endorse a cheque 2\b 2W_  
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请付票款||清付票款to pay a cheque||to honour a cheque  Y  ,  
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支票退票to dishonour a cheque lI)RaiMr=  
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拒付支票to refuse a cheque 3iKy>  
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拒付支票to stop payment of a cheque !5wuBJ0  
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提示要求付款to present for payment z_ 01*O  
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见票即付持票人payable to bearer b3vPGR  
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支付指定人payable to order W ZAkp|R  
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已过期||无效out of date||stale KJs/4oR;  
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请给出票人R/D||refer to drawer }~akVh`3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8NUVHcB6  
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文字与数字不一致words and figures differ g,YJh(|#{  
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支票 ~CRd0T[^  
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时间已过account closed \I[f@D-J  
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更改处应加盖印章alterations require initials xl]1{$1M  
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时间已过effects not cleared /E32^o|,>  
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停止付款payment stopped Ob~7r*q  
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支票毁损cheque mutilated |ler\"Eu  
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汇款||寄钱to remit||to send money ~ 7^#.  
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寄票供取款||支票支付to send a cheque for payment tF&g3)D:NV  
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寄款人a remitter m,X8Cy|vQ  
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收款人a remittee Fo:60)
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国外汇票foreign Bill TilCP"(6D  
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国内汇票inland Bill {n'+P3\T:  
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跟单汇票documentary bill gbvMS*KQz  
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空头汇票accommodation bill I8%Uy ap{  
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原始汇票original bill Py^fWQ5I~%  
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改写||换新票据renewed bill &WV&_z  
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即期汇票sight bill||bill on demand =6Q\78b  
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…days after date||…days after date…日后付款 , #nYHD  
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…months after date||…months after date…月后付款 {Q~HMe`,  
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见票后…日付款…days after sight||…days sight uN*Ynf(:-  
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见票后…月付款…months after sight||…months sight );!IGcgF  
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同组票据set of bills `P *wz<
 
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单张汇票sola of exchange||sole of exchange Q`)iy/1M  
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远期汇票usance bill||bill at usance {g7~e{2  
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长期汇票long bill H#:Aby-d}  
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短期汇票short bill QruclNW{Bv  
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逾期汇票overdue bill M{4U%lk  
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宽限日期days of grace k@|G o)~  
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电汇telegraphic transfer （T.T） Pr hGp _5  
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邮汇postal order||postal note （Am.）||post office order||money order uN
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本票promissory note （P/N） YB]{gm2  
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押汇负责书||押汇保证书letter of hypothecation UIC~%?oIA  
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副保||抵押品||付属担保物collateral security M \UB r4  
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担保书trust receipt||letter of indemnity Slv91c&md,  
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承兑||认付acceptance ^@f.~4P*I  
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单张承兑general acceptance C."\ a_p  
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有条件承兑qualified acceptance <72q^w  
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附条件认付conditional acceptance U+,RP$r@  
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部分认付partial acceptance   " V`5 $ur