[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:`o;Uma  
会计报表statement of account N7lg6$s Aj  
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往来帐目account current W[Q<# Ju  
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现在往来帐||存款额current accout DmuQE~DV  
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销货帐account sales @br)m](@  
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共同计算帐项joint account |s/N?/qi  
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未决帐项outstanding account 'J} ?'{.  
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贷方帐项credit account||creditor account zo@vuB.  
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借方帐项debit account||debtor account f4.jWBF  
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应付帐||应付未付帐account payable #n+u>x.O  
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应收帐||应收未收帐account receivable s) s9Z,HY  
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新交易||新帐new account dh6kj-^;Cf  
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未决帐||老帐old account 5SUO`4L  
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现金帐cash account 6BA$v-VVU  
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流水帐running account 8vq
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暂记帐||未定帐suspense account N}nE9z5  
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过期帐||延滞帐overdue account||pastdue account ^#e|^]] L  
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杂项帐户sundry account EZiLXQd_  
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详细帐单||明细表detail account 0sw;h.VY  
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呆帐bad account "
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会计项目title of account `"ks0@^U  
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会计薄||帐薄account-book Pw]+6  
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营业报告书||损益计算表account of budiness||business report  I*f@^(  
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借贷细帐||交验帐account rendered d5LBL'/o  
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明细帐account stated JP"#9f  
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与…银行开立一户头to open an account with d,i4WKp  
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与…银行建立交易to keep account with z"z$.c  
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继续记帐to keep account ,H?e23G  
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与…有交易to have an account with #%$@[4"V  
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作成会计帐||有往来帐项to make out an account with @JdeOL;  
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清算||清理债务to make up an account 6&~Z3|<e  
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清洁帐目||与…停止交易to close ones account with hqHk,#  
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结帐to close an account &l`_D?{<#  
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清理未付款to ask an account||to demand an account iV@\v0k  
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结清差额to balance the account with &Nr+-$  
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清算to settle an account||to liquidate an account||to square an account 71<4q{n  
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审查帐目||监查帐目to audit an account MdkL_YP}.  
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检查帐目to examine an account NN:zQ_RT  
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转入A的帐户to charge the amount to As account r_rdd}=b'  
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以计帐方式付款to pay on account IY}GU 2#  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account }V
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由某人收益并负风险on ones account and risk||for ones account and risk iP^[xB~v  
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由某人负担for ones account||for account of one #7J3
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按某人指示||列入某人帐户by order and for account of one S~g"  
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列入5月份帐目for May account 94rx4"AN8;  
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编入某中帐项下to pass to the account of||to place to the account of D/2;b;-  
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寄出清算书to send in an account||to send in render an account LXc;`]  
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支票薄cheque book 0+rBGk  
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支票陈票人cheque drawer WD7T&i  
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持票人cheque holder d\ Xijy  
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不记名支票cheque to bearer||bearer cheque <+`} : A  
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记名支票||认人支票cheque to order ?)/H
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到期支票antedated cheque GYri\<[  
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未到期支票postdated cheque f87lm*wZ  
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保付支票certified cheque
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未获兑现支票，退票returned cheque n{.SNipU  
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横线支票crossed cheque 9j t+PII  
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普通横线general crossing m[?gN&%nc  
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特别横线special crossing %3$EV}dp  
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空白支票blank cheque =xsTVT;sj  
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失效支票，过期支票stale cheque U_C1GT-|  
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普通支票open cheque 3n=ftkI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q96^rjY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f8836 <c  
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支票换现金||兑现to cash a cheque l^E)XWd  
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清理票款to clear a cheque  a EmLf  
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保证兑现to certify a cheque 3Ja1|;
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填写支票数额to fill up a cheque s+OXT4>+  
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支票上划线to cross a cheque TQg~I/  
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开发支票to make out a cheque  c 1o8  
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签发支票，开立支票to draw a cheque||to issue a cheque c}r"O8M  
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透支支票to overdraw a cheque ]XhX aoqL  
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背书支票to endorse a cheque FEwPLViso  
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请付票款||清付票款to pay a cheque||to honour a cheque SM8Wg>  
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支票退票to dishonour a cheque KO3X)D<3  
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拒付支票to refuse a cheque N83c+vs%c  
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拒付支票to stop payment of a cheque H=v=)cUe[  
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提示要求付款to present for payment &.1qixXIr  
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见票即付持票人payable to bearer <`'T#e$  
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支付指定人payable to order {j[a'Gb  
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已过期||无效out of date||stale r%\%tz'`j  
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请给出票人R/D||refer to drawer %fMFcL#h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $|m'~AmI  
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文字与数字不一致words and figures differ \c4D|
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支票 L(o#)I>j  
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时间已过account closed J_7#UjGA,  
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更改处应加盖印章alterations require initials %>-?oor  
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时间已过effects not cleared L$6W,D  
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停止付款payment stopped ),J6:O
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支票毁损cheque mutilated _ B0C]u3D  
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汇款||寄钱to remit||to send money >i"WKd=  
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寄票供取款||支票支付to send a cheque for payment lvx[C7?  
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寄款人a remitter Va[t'%~&zR  
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收款人a remittee ~r_2V$sC2  
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国外汇票foreign Bill 5Q\ hd*+g  
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国内汇票inland Bill $]rC-K:Z  
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跟单汇票documentary bill :D4'x{#H  
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空头汇票accommodation bill Ym.{ {^=  
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原始汇票original bill I^HwXp([  
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改写||换新票据renewed bill Sp2DpGs~  
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即期汇票sight bill||bill on demand ra2{8 x  
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…days after date||…days after date…日后付款 8/T,{J\  
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…months after date||…months after date…月后付款 pXvys]@  
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见票后…日付款…days after sight||…days sight UB +7]S  
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见票后…月付款…months after sight||…months sight +prUa u*  
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同组票据set of bills {3.n!7+  
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单张汇票sola of exchange||sole of exchange }+Q4s]  
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远期汇票usance bill||bill at usance z>\l%_w  
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长期汇票long bill 5423Ky<
 
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短期汇票short bill u{h67N  
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逾期汇票overdue bill V.*y_=i8t  
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宽限日期days of grace FRajo~H  
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电汇telegraphic transfer （T.T） SDV#p];u  
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邮汇postal order||postal note （Am.）||post office order||money order [7d(PEQL`  
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本票promissory note （P/N） cm_ 5,wB(w  
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押汇负责书||押汇保证书letter of hypothecation E:dN)  
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副保||抵押品||付属担保物collateral security 2G$px  
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担保书trust receipt||letter of indemnity yYYP;N?g4k  
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承兑||认付acceptance 8/(}Wet  
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单张承兑general acceptance 1.k=ji$D0  
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有条件承兑qualified acceptance  YTZ :D/  
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附条件认付conditional acceptance UkpTK8>&  
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部分认付partial acceptance   BJb,