[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。   DdJ>1504  
会计报表statement of account BBnW0vAZ*  
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往来帐目account current /3`#ldb%}  
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现在往来帐||存款额current accout gw [\7  
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销货帐account sales W3K&C[f  
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共同计算帐项joint account (3PkTQlE  
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未决帐项outstanding account Q(Q.(  
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贷方帐项credit account||creditor account ` O;+N"v  
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借方帐项debit account||debtor account W[B%,Km%]  
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应付帐||应付未付帐account payable (Ic{C5'  
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应收帐||应收未收帐account receivable /B>p.%M[&  
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新交易||新帐new account nT UKA  

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未决帐||老帐old account b(
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现金帐cash account QEd>T"@g  
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流水帐running account 8)I,WWj  
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暂记帐||未定帐suspense account `dB!Ia|  
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过期帐||延滞帐overdue account||pastdue account HEZgHL  
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杂项帐户sundry account 3&*_5<t\X  
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详细帐单||明细表detail account h@nNm30i  
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呆帐bad account FmU>q)  
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会计项目title of account 6.]x@=Wm  
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会计薄||帐薄account-book AEj
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营业报告书||损益计算表account of budiness||business report FScE3~R  
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借贷细帐||交验帐account rendered t?[|oz
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明细帐account stated ;d"F'd  
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与…银行开立一户头to open an account with G]q1_q4P1?  
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与…银行建立交易to keep account with K]mR9$/  
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继续记帐to keep account #&+0hS  
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与…有交易to have an account with zo*YPDEm"  
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作成会计帐||有往来帐项to make out an account with &V;^xMO!  
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清算||清理债务to make up an account cU\Er{ k  
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清洁帐目||与…停止交易to close ones account with 57/9i> @  
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结帐to close an account as\6XW$;Q  
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清理未付款to ask an account||to demand an account neW_mu;~Z  

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结清差额to balance the account with oY@4G)5  
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清算to settle an account||to liquidate an account||to square an account $x&@!/&|pv  
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审查帐目||监查帐目to audit an account 2.)@u~^Q  
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检查帐目to examine an account @vWC "W  

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转入A的帐户to charge the amount to As account 5p6Kq=jhb  
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以计帐方式付款to pay on account '0g1v7Gx  
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代理某人||为某人on ones account||on account of one ZN!OM)@:!  
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为自己计算||独立帐目on ones own account TQm x$  
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由某人收益并负风险on ones account and risk||for ones account and risk zI/)#^SQ  
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由某人负担for ones account||for account of one Gv[W)+3f  
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按某人指示||列入某人帐户by order and for account of one Ju$=Tn  
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列入5月份帐目for May account F/9]{H  
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编入某中帐项下to pass to the account of||to place to the account of "pq#A*  
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寄出清算书to send in an account||to send in render an account rP.qCl+J  
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支票薄cheque book DZ~w8v7V  
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支票陈票人cheque drawer X0 &1ICZ  
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持票人cheque holder h4H~;Wl0  
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不记名支票cheque to bearer||bearer cheque # 'G/&&<  
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记名支票||认人支票cheque to order qdh;zAMx  
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到期支票antedated cheque bW<_K9"  

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未到期支票postdated cheque /%}+FMj  
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保付支票certified cheque DbJ:KQ!*  
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未获兑现支票，退票returned cheque ??12 J#  
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横线支票crossed cheque 4>>{}c!nf  
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普通横线general crossing ]B=B@UO@.  
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特别横线special crossing 5+rYk|*D+k  
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空白支票blank cheque LP_d}ve  
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失效支票，过期支票stale cheque #9O *@  
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普通支票open cheque >Mj :'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (*7edc"F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }cgEC-  
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支票换现金||兑现to cash a cheque f<9H#S:  
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清理票款to clear a cheque # <0%_Ca  
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保证兑现to certify a cheque |@]J*Kh  
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填写支票数额to fill up a cheque hEsCOcEG  
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支票上划线to cross a cheque n%I%Kbw  
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开发支票to make out a cheque b=:AF
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签发支票，开立支票to draw a cheque||to issue a cheque ( Z\OqG  
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透支支票to overdraw a cheque Z*.fSmT8)  
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背书支票to endorse a cheque LH"MJ WOJ  
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请付票款||清付票款to pay a cheque||to honour a cheque Gbw cb
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支票退票to dishonour a cheque Pr{?A]dQ  
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拒付支票to refuse a cheque O}MY:6Pe  
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拒付支票to stop payment of a cheque F}DdE rd!f  
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提示要求付款to present for payment Oq(_I b)9  
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见票即付持票人payable to bearer v/c8P\  
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支付指定人payable to order H;k
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已过期||无效out of date||stale MxuwEV|^  
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请给出票人R/D||refer to drawer ZO2u[HSO>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c ^G\w+_  
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文字与数字不一致words and figures differ D
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支票 J#L-Slav%  
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时间已过account closed o{4ya jt  
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更改处应加盖印章alterations require initials 'X_iiR8n@p  
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时间已过effects not cleared NZe3 m  
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停止付款payment stopped ~q?IG5s*Z  
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支票毁损cheque mutilated 7,!Mmu  
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汇款||寄钱to remit||to send money /1h`O@VA  
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寄票供取款||支票支付to send a cheque for payment f/Grem  
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寄款人a remitter 4adCMfP7.  
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收款人a remittee [p$b@og/>  
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国外汇票foreign Bill o2W pi  
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国内汇票inland Bill (u]ft]z,-B  
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跟单汇票documentary bill >RHK6c  
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空头汇票accommodation bill G 8uX[-L1  
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原始汇票original bill K^J;iu4  
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改写||换新票据renewed bill ,ZD!Qb  
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即期汇票sight bill||bill on demand *Sz`=U7n  
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…days after date||…days after date…日后付款 3Nr8H.u&q  
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…months after date||…months after date…月后付款 \z:p"eua z  
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见票后…日付款…days after sight||…days sight tOnaD]J  
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见票后…月付款…months after sight||…months sight d;D^<-[i  
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同组票据set of bills %- %/3  
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单张汇票sola of exchange||sole of exchange {4}Sl^kn*  
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远期汇票usance bill||bill at usance - CM;sXq  
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长期汇票long bill ?B@hCd)  
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短期汇票short bill Y)BKRS~  
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逾期汇票overdue bill [0/?(i|  
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宽限日期days of grace q69a-5q  
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电汇telegraphic transfer （T.T） iW*0V3  
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邮汇postal order||postal note （Am.）||post office order||money order =%2 E|/  
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本票promissory note （P/N） B-@f.NO/s  

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押汇负责书||押汇保证书letter of hypothecation P-+^YN,  
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副保||抵押品||付属担保物collateral security X 8[T*L.  
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担保书trust receipt||letter of indemnity 9]AKNQq m  
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承兑||认付acceptance ry7(V:ic  
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单张承兑general acceptance R^PQ`$W 'R  
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有条件承兑qualified acceptance J~c]9t  
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附条件认付conditional acceptance 8,B9y
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部分认付partial acceptance   8|J%IE