[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。   V-x/lo]Co  
会计报表statement of account V=)' CCi{  
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往来帐目account current zj2l&)N  
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现在往来帐||存款额current accout Vr hd\  
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销货帐account sales oa6&?4K?F  
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共同计算帐项joint account l
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未决帐项outstanding account qv3% v3\4  
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贷方帐项credit account||creditor account PLRMW2  
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借方帐项debit account||debtor account F TWjIa/[  
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应付帐||应付未付帐account payable h_15"rd  
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应收帐||应收未收帐account receivable w+iIay  
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新交易||新帐new account 5IfC8drAs  
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未决帐||老帐old account @4=Az1W*  
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现金帐cash account ^Vg-fO]V  
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流水帐running account ! =*k+gpF  
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暂记帐||未定帐suspense account P4fnBH4OQ  
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过期帐||延滞帐overdue account||pastdue account +!)_[ zo  
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杂项帐户sundry account fWyXy%Qq  
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详细帐单||明细表detail account  vURgR  
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呆帐bad account LI n2&r:U  
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会计项目title of account O]KQ]zN  
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会计薄||帐薄account-book o{3>n"\w3  
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营业报告书||损益计算表account of budiness||business report >4J(\'}m|  
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借贷细帐||交验帐account rendered KbMan~Pb6  
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明细帐account stated g}pD%  
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与…银行开立一户头to open an account with \\;y W~  
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与…银行建立交易to keep account with qG +PqK;  
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继续记帐to keep account }G<~C x5[  
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与…有交易to have an account with u<4bOJn({  
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作成会计帐||有往来帐项to make out an account with kK/XYC 0D  
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清算||清理债务to make up an account ,T$ GOj t  
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清洁帐目||与…停止交易to close ones account with }F"98s W  
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结帐to close an account Pm, .[5uc  
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清理未付款to ask an account||to demand an account a&UzIFdB  
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结清差额to balance the account with yDWBrN._  
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清算to settle an account||to liquidate an account||to square an account a=`] L`|N  
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审查帐目||监查帐目to audit an account "eqzn KT%u  
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检查帐目to examine an account w`=O '0d  
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转入A的帐户to charge the amount to As account . FC+  
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以计帐方式付款to pay on account ;8dffsyq  
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代理某人||为某人on ones account||on account of one R PoBF~>  
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为自己计算||独立帐目on ones own account u&^KrOM@#  
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由某人收益并负风险on ones account and risk||for ones account and risk K&Bbjb_|  
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由某人负担for ones account||for account of one &$ "J\vm  
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按某人指示||列入某人帐户by order and for account of one q6w)zTpJGJ  
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列入5月份帐目for May account 3Ovx)qKxd  
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编入某中帐项下to pass to the account of||to place to the account of /e|Lw4$@S  
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寄出清算书to send in an account||to send in render an account ..X_nF  
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支票薄cheque book !'p <Kh[i  
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支票陈票人cheque drawer @#OL{yMy  
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持票人cheque holder D 5n \h5  
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不记名支票cheque to bearer||bearer cheque G}g;<,g~  
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记名支票||认人支票cheque to order S.~L[iLc  
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到期支票antedated cheque o>C,Db~L/  
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未到期支票postdated cheque k>mXh{(  
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保付支票certified cheque \-pwA j?  
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未获兑现支票，退票returned cheque .1RQ}Ro,<  
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横线支票crossed cheque &uRT/+18W3  
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普通横线general crossing b4cTn 6  
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特别横线special crossing ocWl]h].  
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空白支票blank cheque 5@%Gq)z5  
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失效支票，过期支票stale cheque [-VH%OM  
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普通支票open cheque aC2Vz9e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,+`r2}N \/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i /[{xRXiR  
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支票换现金||兑现to cash a cheque WLXt@dK*u  
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清理票款to clear a cheque I\6C0x  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque :2c(.-[`  
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支票上划线to cross a cheque ]lfufjj  
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开发支票to make out a cheque |+Rx)  
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签发支票，开立支票to draw a cheque||to issue a cheque Zc_F"KJL  
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透支支票to overdraw a cheque #pAN   
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背书支票to endorse a cheque x'}zNEXI  
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请付票款||清付票款to pay a cheque||to honour a cheque THOYx :Nr;  
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支票退票to dishonour a cheque bvB7d`wx  
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拒付支票to refuse a cheque <Sd
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拒付支票to stop payment of a cheque !sI^Lh,Y  
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提示要求付款to present for payment ZGh6- /  
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见票即付持票人payable to bearer EVqqOp1$v4  
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支付指定人payable to order Xajt][  
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已过期||无效out of date||stale -8"
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请给出票人R/D||refer to drawer TT;ls<(Lg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H^o_B1  
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文字与数字不一致words and figures differ a|]deJU^  
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支票 @R;k@b   
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时间已过account closed NyC&j`d  
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更改处应加盖印章alterations require initials >ZgV8X:  
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时间已过effects not cleared =%I;
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停止付款payment stopped 1x##b[LC  
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支票毁损cheque mutilated &N/dxKZcc  
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汇款||寄钱to remit||to send money FH%:NO  
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寄票供取款||支票支付to send a cheque for payment Fwvc+ a  
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寄款人a remitter \fvm6$ rZ^  
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收款人a remittee ESFJN}Q%0.  
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国外汇票foreign Bill r1=j$G  
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国内汇票inland Bill hc9ON&L\>  
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跟单汇票documentary bill )3f\H  
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空头汇票accommodation bill {+Wknm%  
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原始汇票original bill b53s@7/mq  
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改写||换新票据renewed bill tef>Py  
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即期汇票sight bill||bill on demand  #3RElI  
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…days after date||…days after date…日后付款 6rCUq  
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…months after date||…months after date…月后付款 {utnbtmu  
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见票后…日付款…days after sight||…days sight O@dK^o  

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见票后…月付款…months after sight||…months sight &5B/>ag1!  
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同组票据set of bills m*i,|{UZ  
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单张汇票sola of exchange||sole of exchange 5'w&M{{9  
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远期汇票usance bill||bill at usance j>.1RG  
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长期汇票long bill :DuEv:;v  
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短期汇票short bill IEkbVIA(  
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逾期汇票overdue bill ['iEw!  
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宽限日期days of grace 2jkma :$'  
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电汇telegraphic transfer （T.T） ]ZI@?H? O  
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邮汇postal order||postal note （Am.）||post office order||money order K &" X7fQ  
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本票promissory note （P/N） L(1}
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押汇负责书||押汇保证书letter of hypothecation Wu8zK=Ve(  
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副保||抵押品||付属担保物collateral security 5HY0 *\  
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担保书trust receipt||letter of indemnity VT#`l0I}  
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承兑||认付acceptance =&FaMR2  
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单张承兑general acceptance n(SeJk%>9  
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有条件承兑qualified acceptance wuSotbc/  
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附条件认付conditional acceptance >8$Lqj^i  
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部分认付partial acceptance   QDb8W*&<