[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。   YbZ<=ZzO4  
会计报表statement of account 4eb<SNi  
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往来帐目account current !fdni}f)  
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现在往来帐||存款额current accout  I0ycLx  
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销货帐account sales sQW$P9s c  
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共同计算帐项joint account }8WpX2U  
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未决帐项outstanding account uE:#m.Q  
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贷方帐项credit account||creditor account 8 g'9( )&  
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借方帐项debit account||debtor account E*Vx^k$  
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应付帐||应付未付帐account payable MnFem $ @  
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应收帐||应收未收帐account receivable "Gcr1$xG8!  
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新交易||新帐new account S w#Ez-X  
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未决帐||老帐old account O60jC;{F  
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现金帐cash account ?t)y/@eG  
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流水帐running account ni@D7:h  
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暂记帐||未定帐suspense account fFXs:(  
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过期帐||延滞帐overdue account||pastdue account HAo8]?J
  
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杂项帐户sundry account =i%2/kdi0b  
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详细帐单||明细表detail account l[ G,sq"  
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呆帐bad account >jl"Yr#  
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会计项目title of account +\Q6Onqr  
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会计薄||帐薄account-book tY# F8a&  
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营业报告书||损益计算表account of budiness||business report DA@ { d-A  
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借贷细帐||交验帐account rendered K&|zWpb  
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明细帐account stated kIWQ`)'  
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与…银行开立一户头to open an account with H50nR$$<*Y  
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与…银行建立交易to keep account with _l8oB)  
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继续记帐to keep account $(CHwG-  
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与…有交易to have an account with `HJwwKd  
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作成会计帐||有往来帐项to make out an account with ihYfWG|  
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清算||清理债务to make up an account V&}Z# 9Dx  
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清洁帐目||与…停止交易to close ones account with ;zJ_apZ:{  
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结帐to close an account d*AV(g#B  
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清理未付款to ask an account||to demand an account #tfJ ?w`  
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结清差额to balance the account with @v'<~9vG  
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清算to settle an account||to liquidate an account||to square an account 50Jr(OeU<  
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审查帐目||监查帐目to audit an account .5z|g@ 6  
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检查帐目to examine an account YS~x-5OE\  
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转入A的帐户to charge the amount to As account 0jS/U|0  
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以计帐方式付款to pay on account 0t&H1xsxX  
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代理某人||为某人on ones account||on account of one t5qAH++axN  
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为自己计算||独立帐目on ones own account &Y>u2OZ  
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由某人收益并负风险on ones account and risk||for ones account and risk buFtLPe  
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由某人负担for ones account||for account of one }M9al@"  
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按某人指示||列入某人帐户by order and for account of one Z^l!y5s/H  
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列入5月份帐目for May account v\eBL&WK  
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编入某中帐项下to pass to the account of||to place to the account of ;cr6Xop#?  
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寄出清算书to send in an account||to send in render an account u^9c`  
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支票薄cheque book Anv8)J!9u  
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支票陈票人cheque drawer *F*X_O  
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持票人cheque holder g-FZel   
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不记名支票cheque to bearer||bearer cheque 0Q>|s_  
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记名支票||认人支票cheque to order 17)M.(qmuP  
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到期支票antedated cheque "}p?pF<'0  
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未到期支票postdated cheque I%919  
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保付支票certified cheque ~^~RltY  
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未获兑现支票，退票returned cheque ]wpYxos  
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横线支票crossed cheque I%>]!X  
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普通横线general crossing vC<kpf!  
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特别横线special crossing Qfu*F}  
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空白支票blank cheque Rn(F#tI  
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失效支票，过期支票stale cheque |ezO@  
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普通支票open cheque QqK{~I|l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IcA\3j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LOUKUReE  
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支票换现金||兑现to cash a cheque h:Mn$VR,  
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清理票款to clear a cheque {S
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保证兑现to certify a cheque {9|$%4kRl  
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填写支票数额to fill up a cheque GE8D3V;*V  
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支票上划线to cross a cheque k1Mxsd  
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开发支票to make out a cheque zTBi{KrZ  
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签发支票，开立支票to draw a cheque||to issue a cheque A]O5+"mc  
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透支支票to overdraw a cheque >gZk 581/  
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背书支票to endorse a cheque o )nT   
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请付票款||清付票款to pay a cheque||to honour a cheque Rqb{) L X*  
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支票退票to dishonour a cheque hNq8 uyKx  
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拒付支票to refuse a cheque & L.PU@  
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拒付支票to stop payment of a cheque !.2CAL  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer hV>4D&<  
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支付指定人payable to order 7S dV%"  
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已过期||无效out of date||stale hk5E=t~&  
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请给出票人R/D||refer to drawer V$-~%7@>;9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {#w A!>.  
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文字与数字不一致words and figures differ :!+}XT7)/  
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支票 H4}%;m%  
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时间已过account closed EI=Naq  
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更改处应加盖印章alterations require initials ?u_gXz;A  
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时间已过effects not cleared Q)LXL.0h  
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停止付款payment stopped L25kh}Q#7  
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支票毁损cheque mutilated .N~PHyXZR  
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汇款||寄钱to remit||to send money >63)z I  
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寄票供取款||支票支付to send a cheque for payment C5O5S:|'  
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寄款人a remitter S~@r  
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收款人a remittee NFk}3w
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国外汇票foreign Bill [8>z#*B  
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国内汇票inland Bill $4Z+F#mx  
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跟单汇票documentary bill |u@+`4o  
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空头汇票accommodation bill >\V6+$cNp  
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原始汇票original bill +'%@!  
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改写||换新票据renewed bill g>so R&*  
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即期汇票sight bill||bill on demand cv}aS_`f  
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…days after date||…days after date…日后付款 ebqg"tPN{  
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…months after date||…months after date…月后付款 ]*qU+&  
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见票后…日付款…days after sight||…days sight $B\ H  
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见票后…月付款…months after sight||…months sight Z7fg 25  
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同组票据set of bills v5_7r%Hiw  
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单张汇票sola of exchange||sole of exchange Zb(E:~h\  
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远期汇票usance bill||bill at usance >{C\H.N  
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长期汇票long bill &SH1q_&BQ  
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短期汇票short bill b7HffO O  
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逾期汇票overdue bill 1svi8wh  
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宽限日期days of grace -Fxm
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电汇telegraphic transfer （T.T） <P_ea/5:|  
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邮汇postal order||postal note （Am.）||post office order||money order @*>Sw>oet  
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本票promissory note （P/N） u,1}h L  
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押汇负责书||押汇保证书letter of hypothecation ]ikomCg   
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副保||抵押品||付属担保物collateral security Nc)J18  
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担保书trust receipt||letter of indemnity c~=B0K-  
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承兑||认付acceptance VZy4_v=  
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单张承兑general acceptance e:w&(is  
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有条件承兑qualified acceptance !#2=\LUC  
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附条件认付conditional acceptance ziE*'p  
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部分认付partial acceptance   px;/8c-