[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。   ,&LGAa  
会计报表statement of account nEgYypwr  
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往来帐目account current :+Tvq,/"  
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现在往来帐||存款额current accout s >7(S%#N  
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销货帐account sales uF\ ;m.  
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共同计算帐项joint account -Q" N;&'[&  
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未决帐项outstanding account y\mK?eR  
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贷方帐项credit account||creditor account }TG=ZVi  
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借方帐项debit account||debtor account aK]H(F2#  
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应付帐||应付未付帐account payable 7i88i
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应收帐||应收未收帐account receivable u%Ay
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新交易||新帐new account Mb'Tx  
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未决帐||老帐old account HBcL1wfS  
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现金帐cash account C]NL9Gq`  
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流水帐running account -}9>#<v  
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暂记帐||未定帐suspense account +K7oyZg  
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过期帐||延滞帐overdue account||pastdue account d< b,].  
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杂项帐户sundry account B-W8Zq# 4>  
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详细帐单||明细表detail account ,O`~ D~$  
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呆帐bad account v&Oc,W  
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会计项目title of account UHFI4{Wz  
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会计薄||帐薄account-book V~fPp"F  
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营业报告书||损益计算表account of budiness||business report f8S!FGiNc  
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借贷细帐||交验帐account rendered @ ('/NjTZ  
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明细帐account stated ~zhP[qA})  
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与…银行开立一户头to open an account with T.pc3+B8N  
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与…银行建立交易to keep account with si#1sdR  
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继续记帐to keep account nd,2EX<bE  
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与…有交易to have an account with GS+Z(,J>=  
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作成会计帐||有往来帐项to make out an account with >>%E?'9A  
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清算||清理债务to make up an account `rb}"V+  
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清洁帐目||与…停止交易to close ones account with /wU4^8Hz  
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结帐to close an account r<5i  
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清理未付款to ask an account||to demand an account LG;U?:\  
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结清差额to balance the account with L~E|c/  
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清算to settle an account||to liquidate an account||to square an account .4[M 7)  
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审查帐目||监查帐目to audit an account rA /T>ZM  
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检查帐目to examine an account 7)*q@  
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转入A的帐户to charge the amount to As account M8${&&[;  
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以计帐方式付款to pay on account kL"Y>@H  
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代理某人||为某人on ones account||on account of one 'u3,+guz  
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为自己计算||独立帐目on ones own account ~cSE 9ul  
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由某人收益并负风险on ones account and risk||for ones account and risk 9
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由某人负担for ones account||for account of one B
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按某人指示||列入某人帐户by order and for account of one e17]{6y  
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列入5月份帐目for May account J7wIA3.O  
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编入某中帐项下to pass to the account of||to place to the account of *d:$vaL  
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寄出清算书to send in an account||to send in render an account x5b .^75p$  
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支票薄cheque book xn anca  
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支票陈票人cheque drawer pzb`M'Z?C  
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持票人cheque holder z\>ZgRi~n  
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不记名支票cheque to bearer||bearer cheque tc {Qd&"(  
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记名支票||认人支票cheque to order g#o9[su  
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到期支票antedated cheque }j{Z &(K  
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未到期支票postdated cheque goc; .~?  
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保付支票certified cheque o0TB>DX$`  
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未获兑现支票，退票returned cheque K;]Dh?  
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横线支票crossed cheque -`5L;cxwk4  
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普通横线general crossing zb.sh  
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特别横线special crossing Z<'iT%6+r  
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空白支票blank cheque umt(e:3f5  
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失效支票，过期支票stale cheque ,nJCqX~/G  
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普通支票open cheque !8tqYY?>@\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k=X)axt1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rb0{W]opt+  
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支票换现金||兑现to cash a cheque sTvw@o *  
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清理票款to clear a cheque TRr%]qd{Hr  
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保证兑现to certify a cheque \)W Z D  
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填写支票数额to fill up a cheque r+tHVh  
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支票上划线to cross a cheque 0Kg?X  
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开发支票to make out a cheque "om[S :ai  
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签发支票，开立支票to draw a cheque||to issue a cheque k{bC3)'$#R  
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透支支票to overdraw a cheque (UZ].+)s  
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背书支票to endorse a cheque 9}+X#ma.Nc  
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请付票款||清付票款to pay a cheque||to honour a cheque T&j:gg  
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支票退票to dishonour a cheque HE0m#  
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拒付支票to refuse a cheque yTf /]H]d  
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拒付支票to stop payment of a cheque T=CJUla  
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提示要求付款to present for payment \uZ1Sl  
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见票即付持票人payable to bearer x+v&3YF
 
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支付指定人payable to order #k,.xMJ~  
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已过期||无效out of date||stale mZ.gS1Dq  
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请给出票人R/D||refer to drawer <4CqG4}Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8t
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文字与数字不一致words and figures differ qCq?`0&#  
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支票 h?vny->uJ  
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时间已过account closed tH:?aP*2  
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更改处应加盖印章alterations require initials %.8(R &  
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时间已过effects not cleared %&J`mq  
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停止付款payment stopped lB7/oa1]>  
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支票毁损cheque mutilated Q+'fTmT[,  
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汇款||寄钱to remit||to send money 5f75r  
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寄票供取款||支票支付to send a cheque for payment g@]1H41  
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寄款人a remitter |BO5 <`&I  
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收款人a remittee V'9OGn2v  
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国外汇票foreign Bill mn(MgJKQ\  
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国内汇票inland Bill I,V'J|=j  
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跟单汇票documentary bill }}wSns  
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空头汇票accommodation bill u%Z4 8wr  
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原始汇票original bill =4Jg6JKYg  
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改写||换新票据renewed bill zeH=py[ n  
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即期汇票sight bill||bill on demand 5'xZ9K  
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…days after date||…days after date…日后付款 vY,]f^F"  
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…months after date||…months after date…月后付款 h5))D!  
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见票后…日付款…days after sight||…days sight ^Ux*"\/Es  
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见票后…月付款…months after sight||…months sight O[^zQA  
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同组票据set of bills 1:"ZS ]i  
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单张汇票sola of exchange||sole of exchange 2V*<J:;wb  
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远期汇票usance bill||bill at usance ~|e H8@o  
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长期汇票long bill vu)V:y  
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短期汇票short bill hC2Ra "te)  
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逾期汇票overdue bill +'?axv 6e  
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宽限日期days of grace $e![^I]`  
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电汇telegraphic transfer （T.T） n15lX,FI  
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邮汇postal order||postal note （Am.）||post office order||money order jQ Of+ZE  
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本票promissory note （P/N） .;9I:YB$  
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押汇负责书||押汇保证书letter of hypothecation _p=O*$b.  
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副保||抵押品||付属担保物collateral security }c*6|B@f  
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担保书trust receipt||letter of indemnity Y>[u(q&09O  
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承兑||认付acceptance <CUe"WbE)  
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单张承兑general acceptance Nbnu
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有条件承兑qualified acceptance E6d0YgfD  
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附条件认付conditional acceptance /Hl]$sJY  
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部分认付partial acceptance   SD^6ib/]b