[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。   KG 4zjQf  
会计报表statement of account Rt7l`|g a+  
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往来帐目account current 0Y'ow=8M  
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现在往来帐||存款额current accout  7|yEf  
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销货帐account sales "[rz*[o8I  
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共同计算帐项joint account Q3Z?Z;2aR  
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未决帐项outstanding account +*Fe   
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贷方帐项credit account||creditor account cq5^7.  
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借方帐项debit account||debtor account acar-11_o/  
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应付帐||应付未付帐account payable HO_(it \  
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应收帐||应收未收帐account receivable H|7XfM  
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新交易||新帐new account j6};K ~N`  
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未决帐||老帐old account v,8Q9<=O  
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现金帐cash account @ULWVS#t2  
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流水帐running account fYzP4  
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暂记帐||未定帐suspense account -rjQ^ze  
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过期帐||延滞帐overdue account||pastdue account kj.9\  
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杂项帐户sundry account BjsTHS&  
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详细帐单||明细表detail account c53:E' g  
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呆帐bad account .Pte}pM"v  
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会计项目title of account B"\9slX  
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会计薄||帐薄account-book Q$ Dx :  
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营业报告书||损益计算表account of budiness||business report R".$x{{  
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借贷细帐||交验帐account rendered ~K;hXf  
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明细帐account stated ?*yB&(a:8  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with 9E8&~y  
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继续记帐to keep account ($ /l_F  
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与…有交易to have an account with : 8@eon}  
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作成会计帐||有往来帐项to make out an account with $w <R".4  
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清算||清理债务to make up an account 4b;*:C4?  
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清洁帐目||与…停止交易to close ones account with Bos} `S![  
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结帐to close an account oYA"8ei=  
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清理未付款to ask an account||to demand an account WAR!#E#J7  
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结清差额to balance the account with ~n) |  
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清算to settle an account||to liquidate an account||to square an account vO&X<5?Qc  
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审查帐目||监查帐目to audit an account bma.RCyY<  
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检查帐目to examine an account EA1&D^nT  
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转入A的帐户to charge the amount to As account lxgfi@@+h  
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以计帐方式付款to pay on account oQV3  
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代理某人||为某人on ones account||on account of one >R6mI  
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为自己计算||独立帐目on ones own account =-/'$7R,  
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由某人收益并负风险on ones account and risk||for ones account and risk .bP8 Z=  
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由某人负担for ones account||for account of one $|&<cenMT  
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按某人指示||列入某人帐户by order and for account of one 8jL^q;R_(  
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列入5月份帐目for May account g@s`PBF7`  
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编入某中帐项下to pass to the account of||to place to the account of dyf>T}Iy  
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寄出清算书to send in an account||to send in render an account |@1(^GX  
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支票薄cheque book 2-ksr}
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支票陈票人cheque drawer =?+w5oI0  
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持票人cheque holder n{~&^Nby*I  
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不记名支票cheque to bearer||bearer cheque 4G;KT~Cgb  
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记名支票||认人支票cheque to order (6mw@gzr  
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到期支票antedated cheque 9 ;uw3vI%  
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未到期支票postdated cheque CKFr9bT{  
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保付支票certified cheque s?1Aj<  
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未获兑现支票，退票returned cheque U Rq9:{  
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横线支票crossed cheque "7Kw]8mRR  
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普通横线general crossing 5S&Qj7kr  
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特别横线special crossing ]w]BKpU=  
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空白支票blank cheque :nqDX  

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失效支票，过期支票stale cheque YbWz!.WPe  
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普通支票open cheque Zg4wd/y?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F>
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :(3'"^_NA  
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支票换现金||兑现to cash a cheque 9T`YHA'g  
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清理票款to clear a cheque g}9heR  
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保证兑现to certify a cheque z?`7g%Z?{  
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填写支票数额to fill up a cheque +Bt%W%_X  
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支票上划线to cross a cheque D`B* +  
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开发支票to make out a cheque MfFmJ7>Bg  
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签发支票，开立支票to draw a cheque||to issue a cheque B&*`A&^y  
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透支支票to overdraw a cheque G(hn
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背书支票to endorse a cheque |*]<*qnZt  
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请付票款||清付票款to pay a cheque||to honour a cheque "88<{xL  
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支票退票to dishonour a cheque {qSYe!`  
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拒付支票to refuse a cheque c+1<3)Q<  
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拒付支票to stop payment of a cheque jH9.N4L  
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提示要求付款to present for payment IU]@%jA_:A  
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见票即付持票人payable to bearer {r?Ly15  
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支付指定人payable to order 9NC'iFQ#  
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已过期||无效out of date||stale TaTw,K|/  
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请给出票人R/D||refer to drawer 6 &MATMR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H3BMN}K~  
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文字与数字不一致words and figures differ 9,AHC2kn%  
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支票 C;eM:v0A[  
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时间已过account closed Z E},xU%  
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更改处应加盖印章alterations require initials 2c8e:Xgv  
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时间已过effects not cleared !>QD42  
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停止付款payment stopped ^CQVqa${]  
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支票毁损cheque mutilated )
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汇款||寄钱to remit||to send money #~@Cl9[)D  
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寄票供取款||支票支付to send a cheque for payment `F TA{ ba  
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寄款人a remitter \>GHc}  
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收款人a remittee !W
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国外汇票foreign Bill lQnqPQY  
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国内汇票inland Bill C@Fk  
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跟单汇票documentary bill F8%.-.l)  
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空头汇票accommodation bill NU?05sF  
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原始汇票original bill y7)$~R):-  
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改写||换新票据renewed bill S>s{ t=AY~  
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即期汇票sight bill||bill on demand g1TMyIUt[  
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…days after date||…days after date…日后付款 r#C
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…months after date||…months after date…月后付款 9e*v&A2Y'  
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见票后…日付款…days after sight||…days sight R8U?s/*  
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见票后…月付款…months after sight||…months sight qfQg?Mr  
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同组票据set of bills %3r`EIB6  
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单张汇票sola of exchange||sole of exchange Fuuy_+p@G  
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远期汇票usance bill||bill at usance 2#y!(D8  
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长期汇票long bill !\ckUMZ\  
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短期汇票short bill 0A}'@N@G)  
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逾期汇票overdue bill >8*J ;(:W  
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宽限日期days of grace Gidh 7x  
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电汇telegraphic transfer （T.T） ?%RN? O(  
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邮汇postal order||postal note （Am.）||post office order||money order Z?7XuELKV  
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本票promissory note （P/N） &ZmHR^Flz  
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押汇负责书||押汇保证书letter of hypothecation xzqgem`[\  
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副保||抵押品||付属担保物collateral security PW[NW-S `c  
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担保书trust receipt||letter of indemnity km)5?  
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承兑||认付acceptance A1mxM5N  
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单张承兑general acceptance w4S0aR:yL  
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有条件承兑qualified acceptance ugZ-*e7  
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附条件认付conditional acceptance > O{[w'sWa  
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部分认付partial acceptance   u9t@%H)lZ