[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。   _\4r~=`HQ  
会计报表statement of account XzV>q~I3|E  
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往来帐目account current %pg)*>P h  
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现在往来帐||存款额current accout <*iFVjSI(  
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销货帐account sales %zc.b  
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共同计算帐项joint account n)cc\JPQ  
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未决帐项outstanding account )`k+Oyvi<  
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贷方帐项credit account||creditor account 7g8\q@',  
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借方帐项debit account||debtor account 6;Izw$X  
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应付帐||应付未付帐account payable !b
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应收帐||应收未收帐account receivable 9%k4Ic%P  
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新交易||新帐new account zxv y&  
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未决帐||老帐old account Q\~#cLJ/  
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现金帐cash account 5 U_ar   
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流水帐running account 5=poe@1g  
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暂记帐||未定帐suspense account [eF|2:  
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过期帐||延滞帐overdue account||pastdue account sGM
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杂项帐户sundry account .}tpEvAw}  
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详细帐单||明细表detail account K!88 Nox(  
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呆帐bad account |R Qa.^.  
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会计项目title of account ^\PNjj*C i  
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会计薄||帐薄account-book Yceex}X*5  
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营业报告书||损益计算表account of budiness||business report HtI>rj/\ x  
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借贷细帐||交验帐account rendered 8g 2'[ci$q  
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明细帐account stated \o!B:Vb<
  
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与…银行开立一户头to open an account with yCye3z.  
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与…银行建立交易to keep account with \M-$|04Qt  
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继续记帐to keep account Q\v^3u2;m`  
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与…有交易to have an account with `wLa.Gzj  
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作成会计帐||有往来帐项to make out an account with bG9$&,  
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清算||清理债务to make up an account 0_-NE4SM/  
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清洁帐目||与…停止交易to close ones account with @8GW?R  
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结帐to close an account 'gwh:8Xc  
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清理未付款to ask an account||to demand an account vy330SQPo  
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结清差额to balance the account with '
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清算to settle an account||to liquidate an account||to square an account DR6 OR B7  
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审查帐目||监查帐目to audit an account }PDNW  
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检查帐目to examine an account 6+[7UH~pm^  
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转入A的帐户to charge the amount to As account jFBnP,WQ  
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以计帐方式付款to pay on account [!E8C9Q#!  
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代理某人||为某人on ones account||on account of one sy|{}NkA!  
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为自己计算||独立帐目on ones own account ~\z\f}w  
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由某人收益并负风险on ones account and risk||for ones account and risk [=Yfdh M8S  
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由某人负担for ones account||for account of one FFNv'\)  
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按某人指示||列入某人帐户by order and for account of one ;?9u#FRtw  
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列入5月份帐目for May account `~"l a>}  
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编入某中帐项下to pass to the account of||to place to the account of *HwTq[y  
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寄出清算书to send in an account||to send in render an account g=;c*{  
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支票薄cheque book ESZ
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支票陈票人cheque drawer j`\}xDg  
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持票人cheque holder :_tsS)Q2m  
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不记名支票cheque to bearer||bearer cheque ztG_::QtG]  
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记名支票||认人支票cheque to order YXH9Q@Gn  
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到期支票antedated cheque J%3%l5/  
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未到期支票postdated cheque g[j"]~  
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保付支票certified cheque &gkloP@  
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未获兑现支票，退票returned cheque 5>7ECe*  
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横线支票crossed cheque bzmT.!  
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普通横线general crossing
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特别横线special crossing rU5gQq
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空白支票blank cheque by&#g  
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失效支票，过期支票stale cheque :=^JHE{  
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普通支票open cheque xe|o(!(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d> `9! )  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >tqLwC."'  
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支票换现金||兑现to cash a cheque h2!We #  
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清理票款to clear a cheque 6YQ&+4  
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保证兑现to certify a cheque sbrU;X_S  
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填写支票数额to fill up a cheque $VhUZGuG>  
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支票上划线to cross a cheque d90B15]gv  
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开发支票to make out a cheque pV(b>
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签发支票，开立支票to draw a cheque||to issue a cheque >0=`3X|Y7  
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透支支票to overdraw a cheque AiykIER/  
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背书支票to endorse a cheque p}hOkx4R\  
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请付票款||清付票款to pay a cheque||to honour a cheque b!J21cg<L  
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支票退票to dishonour a cheque p )N=  
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拒付支票to refuse a cheque iE, I\TY[  
 
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拒付支票to stop payment of a cheque z/)HJo2#  
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提示要求付款to present for payment w7$*J:{  
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见票即付持票人payable to bearer o"->R C  
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支付指定人payable to order {1;j1|CI  
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已过期||无效out of date||stale dFFJw[$8w  
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请给出票人R/D||refer to drawer bYGK}:T8U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CvKXVhf0$J  
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文字与数字不一致words and figures differ >!MOgLO3  
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支票 wWv")dk3i  
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时间已过account closed ~CgKU8  
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更改处应加盖印章alterations require initials r!N)pt<g  
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时间已过effects not cleared +e?mKLw14  
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停止付款payment stopped ^-?5=\`5  
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支票毁损cheque mutilated c Q:.V  

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汇款||寄钱to remit||to send money .|[ZEXq  
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寄票供取款||支票支付to send a cheque for payment "~jSG7h  
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寄款人a remitter l*_%K}%?V  
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收款人a remittee "S#4  
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国外汇票foreign Bill Ylbh_ d~BU  
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国内汇票inland Bill 8:^`rw4a0  
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跟单汇票documentary bill <YX)am'\y  
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空头汇票accommodation bill *lHI\5  
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原始汇票original bill <cu? g  
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改写||换新票据renewed bill Hik8u!#P  
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即期汇票sight bill||bill on demand wq&|V  
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…days after date||…days after date…日后付款 <hlH@[7!  
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…months after date||…months after date…月后付款 ,4dES|)sP  
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见票后…日付款…days after sight||…days sight :NB|r  
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见票后…月付款…months after sight||…months sight K07SbL7g!p  
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同组票据set of bills 6GVj13Nr  
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单张汇票sola of exchange||sole of exchange 0{|ib !  
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远期汇票usance bill||bill at usance 0gY
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长期汇票long bill S0.  
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短期汇票short bill sW%U3,j  
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逾期汇票overdue bill arf`%9M  
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宽限日期days of grace =x "N0p  
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电汇telegraphic transfer （T.T） >W2Z]V  
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邮汇postal order||postal note （Am.）||post office order||money order ':yE5j  
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本票promissory note （P/N） /$zYSP)YT  
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押汇负责书||押汇保证书letter of hypothecation -05zcIVo  
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副保||抵押品||付属担保物collateral security #p~tkQ:'1  
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担保书trust receipt||letter of indemnity Q1V4bmM  
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承兑||认付acceptance 7SYU^GD  
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单张承兑general acceptance cT^,[3i:c  
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有条件承兑qualified acceptance `.nkC_d  
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附条件认付conditional acceptance Fc>W]1  
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部分认付partial acceptance   W|~Lmdzj