[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。   5H,(\Xd  
会计报表statement of account /B|"<`-H  
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往来帐目account current ,c 0]r;u!  
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现在往来帐||存款额current accout 1^ iLs  
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销货帐account sales bR$5G  
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共同计算帐项joint account #B q|^:nj  
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未决帐项outstanding account {
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贷方帐项credit account||creditor account :XTxrYt28  
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借方帐项debit account||debtor account (cI@#x  
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应付帐||应付未付帐account payable L(
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应收帐||应收未收帐account receivable nA%8 bZ+  
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新交易||新帐new account 3$BO=hI/-  
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未决帐||老帐old account %o`Cp64`Q  
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现金帐cash account U
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流水帐running account IxY!.d_s|~  
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暂记帐||未定帐suspense account U.<ad  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 7]hRAhJ8I  
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详细帐单||明细表detail account "tj]mij2)G  
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呆帐bad account t3!~=U  
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会计项目title of account "<"s&ws;k  
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会计薄||帐薄account-book P+0-h  
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营业报告书||损益计算表account of budiness||business report 2}5@:cwR+  
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借贷细帐||交验帐account rendered |lVi* 4za%  
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明细帐account stated 6O'Y@9#  
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与…银行开立一户头to open an account with Pa ^_s  
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与…银行建立交易to keep account with ?nf4K/IjZ!  
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继续记帐to keep account `V?NS,@$  
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与…有交易to have an account with DWU(ld:_  
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作成会计帐||有往来帐项to make out an account with No]#RvEd3  
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清算||清理债务to make up an account bWMb@zm  
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清洁帐目||与…停止交易to close ones account with Y,X0x-   
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结帐to close an account qkq^oHI  
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清理未付款to ask an account||to demand an account M =GF@C;b  
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结清差额to balance the account with -M`+hVs?  
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清算to settle an account||to liquidate an account||to square an account {uiL91j.  
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审查帐目||监查帐目to audit an account \p J<@  
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检查帐目to examine an account IPlkv{^  
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转入A的帐户to charge the amount to As account vi0nJ -Xg  
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以计帐方式付款to pay on account !ziO1U  
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代理某人||为某人on ones account||on account of one o1u?H4z  
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为自己计算||独立帐目on ones own account i  M!=/  
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由某人收益并负风险on ones account and risk||for ones account and risk (hIy31Pf  
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由某人负担for ones account||for account of one .
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按某人指示||列入某人帐户by order and for account of one xtRHb''FX  
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列入5月份帐目for May account Vw b6QIs  
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编入某中帐项下to pass to the account of||to place to the account of 4$jb
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寄出清算书to send in an account||to send in render an account w;KNS'  
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支票薄cheque book JO"-"&>  
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支票陈票人cheque drawer ;]xJC j  
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持票人cheque holder Uk|(VR9  
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不记名支票cheque to bearer||bearer cheque "OO"Ab{t  
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记名支票||认人支票cheque to order U4ELlxGe  
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到期支票antedated cheque j=~c( B  
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未到期支票postdated cheque WN%KATA  
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保付支票certified cheque bhWH  
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未获兑现支票，退票returned cheque 4#^?-6  
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横线支票crossed cheque io{uN/!X_J  
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普通横线general crossing EgT2 a  
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特别横线special crossing /X
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空白支票blank cheque u'BuZF  
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失效支票，过期支票stale cheque ,@1.&!F4it  
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普通支票open cheque }Ra'`;D$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6:v$g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YGj3W.eH  
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支票换现金||兑现to cash a cheque U?}>A5H  
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清理票款to clear a cheque ;gC.fpu  
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保证兑现to certify a cheque tCJ+OU5/  
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填写支票数额to fill up a cheque Nl3@i`;  
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支票上划线to cross a cheque u7oHqo`  
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开发支票to make out a cheque S+d@RMdes  
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签发支票，开立支票to draw a cheque||to issue a cheque .KA){_jBp  
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透支支票to overdraw a cheque  Fo=hL  
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背书支票to endorse a cheque (QPfrR=J4  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque zHI_U\"8D  
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拒付支票to refuse a cheque O>Vb7`z0<  
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拒付支票to stop payment of a cheque 03WLVP@  
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提示要求付款to present for payment ~nQv yM!$  
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见票即付持票人payable to bearer @a08*"lbp  
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支付指定人payable to order Zc_%hQf2A  
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已过期||无效out of date||stale P}] xz Vy  
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请给出票人R/D||refer to drawer 5pF4{Jd1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K,uTO7Mk[  
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文字与数字不一致words and figures differ ,G";ny[$  
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支票 AS 5\X.%L*  
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时间已过account closed {fwA=J9%KS  
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更改处应加盖印章alterations require initials /%El0X  
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时间已过effects not cleared ~]+-<O^U~  
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停止付款payment stopped ds@w=~  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money Irk@#,{<  
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寄票供取款||支票支付to send a cheque for payment a&>Tk%  
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寄款人a remitter #[.vfG  
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收款人a remittee w28!Yj1Q  
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国外汇票foreign Bill %bM^/7  
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国内汇票inland Bill (TufvHC  
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跟单汇票documentary bill IR*g>q  
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空头汇票accommodation bill /*5t@_0fe  
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原始汇票original bill =NyN.^bwT  
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改写||换新票据renewed bill L2s)B  
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即期汇票sight bill||bill on demand ;p~&G"-C`  
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…days after date||…days after date…日后付款 >|<8QomD  
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…months after date||…months after date…月后付款 GO@pwq<  
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见票后…日付款…days after sight||…days sight 3L24|-GxH  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills L@*0wx`fU  
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单张汇票sola of exchange||sole of exchange }8E//$J  
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远期汇票usance bill||bill at usance `r"euO r\  
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长期汇票long bill ;I'pC?!y  
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短期汇票short bill /ZAS%_as  
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逾期汇票overdue bill ^6v ob  
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宽限日期days of grace $rf4h]&<  
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电汇telegraphic transfer （T.T） %-@`|  
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邮汇postal order||postal note （Am.）||post office order||money order )f4D2c&VE  
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本票promissory note （P/N） -A}*Aa'\  
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押汇负责书||押汇保证书letter of hypothecation yTw0\yiO  
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副保||抵押品||付属担保物collateral security #ej^K |Qx  
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担保书trust receipt||letter of indemnity iZ+\vO?|  
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承兑||认付acceptance #=R)s0j"  
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单张承兑general acceptance Iw~3y{\  
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有条件承兑qualified acceptance }AG$E}~/  
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附条件认付conditional acceptance H n+1I   
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部分认付partial acceptance   >L/Rf8j&