[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。   q>r9ooN  
会计报表statement of account j)C%zzBu(  
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往来帐目account current ~y_TT5+3  
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现在往来帐||存款额current accout DM!vB+j+,  
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销货帐account sales <N=
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共同计算帐项joint account vC$[Zm  
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未决帐项outstanding account g!V;*[  
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贷方帐项credit account||creditor account 0D/j2cT("k  
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借方帐项debit account||debtor account | 3!a=  
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应付帐||应付未付帐account payable '>`?
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应收帐||应收未收帐account receivable 2 Nr j@q  
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新交易||新帐new account P@lExF*D1:  
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未决帐||老帐old account x{Gb4=?l  
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现金帐cash account Ol~sCr  
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流水帐running account p;"pTGoWi  
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暂记帐||未定帐suspense account  ?2 u_E "  
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过期帐||延滞帐overdue account||pastdue account >E#| H6gx  
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杂项帐户sundry account Nw+0b4{  
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详细帐单||明细表detail account mSY;hJi  
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呆帐bad account ;? '`XB!  
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会计项目title of account 8ysU.5S  
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会计薄||帐薄account-book - A x$Y  
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营业报告书||损益计算表account of budiness||business report 38L8AJqD  
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借贷细帐||交验帐account rendered N0O8to}V  
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明细帐account stated 7 }4T)k(a  
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与…银行开立一户头to open an account with L}h?nWm8  
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与…银行建立交易to keep account with -7fsfcGM$  
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继续记帐to keep account ^o,P>u!9  
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与…有交易to have an account with +XLy Pj  
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作成会计帐||有往来帐项to make out an account with v?,_SVgAi  
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清算||清理债务to make up an account 6%sX<)n%]  
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清洁帐目||与…停止交易to close ones account with z4!TK ps  
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结帐to close an account 0k>bsn/j  
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清理未付款to ask an account||to demand an account *v 1h
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结清差额to balance the account with .t*MGUg  
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清算to settle an account||to liquidate an account||to square an account [~m@'/  
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审查帐目||监查帐目to audit an account S+ gzl#r  
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检查帐目to examine an account fQ33J>  
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转入A的帐户to charge the amount to As account o9&1Ct  
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以计帐方式付款to pay on account  =z`#n}v  
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代理某人||为某人on ones account||on account of one wXI6KN-  
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为自己计算||独立帐目on ones own account }GI8p* ]o=  
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由某人收益并负风险on ones account and risk||for ones account and risk MG6taOO!  
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由某人负担for ones account||for account of one =E$Hq4I  
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按某人指示||列入某人帐户by order and for account of one :+Ti^FF`w  
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列入5月份帐目for May account $}_a`~u  
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编入某中帐项下to pass to the account of||to place to the account of /DLgE7iU%  
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寄出清算书to send in an account||to send in render an account @px4[  
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支票薄cheque book +7%}SV 2)  
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支票陈票人cheque drawer W[ZW=c  
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持票人cheque holder zNg8Oq&  
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不记名支票cheque to bearer||bearer cheque -%I 0Q  
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记名支票||认人支票cheque to order `)Z+]5:  
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到期支票antedated cheque <OR f{   
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未到期支票postdated cheque 
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保付支票certified cheque ;`p!/9il  
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未获兑现支票，退票returned cheque 4=b{k,kzgA  
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横线支票crossed cheque /d/Q uro  
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普通横线general crossing c<T'_93  
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特别横线special crossing 'J0Erk8(  
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空白支票blank cheque Wd 0$t   
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失效支票，过期支票stale cheque *,Mg  
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普通支票open cheque s</llJ$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x:Nd>Fb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N]p|c3D  
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支票换现金||兑现to cash a cheque A{7N #-h_  
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清理票款to clear a cheque fC$~3v  
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保证兑现to certify a cheque ItoSORVV  
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填写支票数额to fill up a cheque <IF\;,.c  
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支票上划线to cross a cheque 0shNwV1zF  
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开发支票to make out a cheque l;e&p${P  
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签发支票，开立支票to draw a cheque||to issue a cheque 6g , U+~  
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透支支票to overdraw a cheque AJ;Y Nb  
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背书支票to endorse a cheque zS:89y<  
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请付票款||清付票款to pay a cheque||to honour a cheque ta+'*@V+G  
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支票退票to dishonour a cheque Av*R(d=`  
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拒付支票to refuse a cheque S.+)">buH  
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拒付支票to stop payment of a cheque DytOS}/^9  
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提示要求付款to present for payment 2#'[\*2|N  
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见票即付持票人payable to bearer OwP9=9};  
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支付指定人payable to order Y#
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已过期||无效out of date||stale J+&AtGq]u  
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请给出票人R/D||refer to drawer >TsJ0E?3x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i^uC4S~  
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文字与数字不一致words and figures differ *|Re,cY  
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支票 Pp GNA  
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时间已过account closed Ii*v(`2b  
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更改处应加盖印章alterations require initials %>i7A?L  
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时间已过effects not cleared ER5Q` H  
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停止付款payment stopped 6FSw_[)  
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支票毁损cheque mutilated N,'JQch},8  
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汇款||寄钱to remit||to send money M=o,Sav5*  
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寄票供取款||支票支付to send a cheque for payment v_c'n pC  
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寄款人a remitter z8D
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收款人a remittee q3NS?t!  
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国外汇票foreign Bill Q(]-\L
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国内汇票inland Bill 6-KC[J^Xo  
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跟单汇票documentary bill ~d5"<`<^o  
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空头汇票accommodation bill CdaB.xk  
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原始汇票original bill cC}s
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改写||换新票据renewed bill "BFW&<1  
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即期汇票sight bill||bill on demand ^_+ks/  
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…days after date||…days after date…日后付款 vQ_B2#U:  
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…months after date||…months after date…月后付款 ycE<7W  
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见票后…日付款…days after sight||…days sight 6op\g].P  
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见票后…月付款…months after sight||…months sight F_r eBPx  
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同组票据set of bills H~~(v52wD  
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单张汇票sola of exchange||sole of exchange dY|jV}%T  
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远期汇票usance bill||bill at usance s24H.>Z  
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长期汇票long bill '9[_w$~(  
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短期汇票short bill .cabw+&7  
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逾期汇票overdue bill zSH#j RDV  
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宽限日期days of grace avz 4&  
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电汇telegraphic transfer （T.T） ' #mC4\<W8  
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邮汇postal order||postal note （Am.）||post office order||money order 19vD(KC<  
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本票promissory note （P/N） [~o3S$C&7  
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押汇负责书||押汇保证书letter of hypothecation G~]BC#nB_  
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副保||抵押品||付属担保物collateral security :+=*  
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担保书trust receipt||letter of indemnity N#:"X;  
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承兑||认付acceptance dB5DJ:$W$  
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单张承兑general acceptance S`G\Cd;5  
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有条件承兑qualified acceptance ;GAYcVB   
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附条件认付conditional acceptance p1nA7;B-m  
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部分认付partial acceptance   f+
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