[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。   ?Xo*1Z =  
会计报表statement of account %tt%`0  
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往来帐目account current W Qzj[  
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现在往来帐||存款额current accout Koln9'tB  
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销货帐account sales !b-bP,q  
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共同计算帐项joint account Hv<'dt $|  
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未决帐项outstanding account }5O>EXE0R  
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贷方帐项credit account||creditor account &?p
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借方帐项debit account||debtor account |__=d+M'  
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应付帐||应付未付帐account payable FkupO I  
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应收帐||应收未收帐account receivable o8FXqTUcs4  
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新交易||新帐new account :PnSQjV:  
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未决帐||老帐old account ^!;=6}YR  
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现金帐cash account SLk2X;c]o  
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流水帐running account C@HD(..
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暂记帐||未定帐suspense account KLt%[$CTi  
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过期帐||延滞帐overdue account||pastdue account l@ d gJ  
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杂项帐户sundry account 0B0G2t&hr  
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详细帐单||明细表detail account `f'C[a"  
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呆帐bad account <
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会计项目title of account Yn[x #DS  
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会计薄||帐薄account-book iA
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营业报告书||损益计算表account of budiness||business report P6O
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借贷细帐||交验帐account rendered _XN~@5elrC  
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明细帐account stated t61'LCEis  
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与…银行开立一户头to open an account with .xv^G?GG  
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与…银行建立交易to keep account with  ,(hY%M&\  
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继续记帐to keep account 2TCRS#z  
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与…有交易to have an account with uk{J@&F
 
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作成会计帐||有往来帐项to make out an account with InX{V|CW?  
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清算||清理债务to make up an account ^*zW"s  
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清洁帐目||与…停止交易to close ones account with =tP$re";o  
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结帐to close an account [EcV\.  
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清理未付款to ask an account||to demand an account YmA) @1@U  
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结清差额to balance the account with /T4VJ{D  
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清算to settle an account||to liquidate an account||to square an account zZw@c?  
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审查帐目||监查帐目to audit an account ]s}aC9 I  
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检查帐目to examine an account =`ywd]\7  
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转入A的帐户to charge the amount to As account nN!vgn j  
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以计帐方式付款to pay on account RbyF#[}  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account oT$(<$&<  
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由某人收益并负风险on ones account and risk||for ones account and risk $a)JCErN  
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由某人负担for ones account||for account of one /[p?_EX@  
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按某人指示||列入某人帐户by order and for account of one %D`^  
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列入5月份帐目for May account ptnMCF  
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编入某中帐项下to pass to the account of||to place to the account of tRpL0 =y  
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寄出清算书to send in an account||to send in render an account .Bm^3A  
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支票薄cheque book )Gu0i7iN  
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支票陈票人cheque drawer N{0+C?{_  
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持票人cheque holder 8iII)+  
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不记名支票cheque to bearer||bearer cheque 9!Q $GE?vl  
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记名支票||认人支票cheque to order UeK,q>i  
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到期支票antedated cheque )f:!#v(K  
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未到期支票postdated cheque 3f7t%  
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保付支票certified cheque 0qotC6l~_w  
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未获兑现支票，退票returned cheque y<Z#my$`|n  

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横线支票crossed cheque hD9'`SQ  
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普通横线general crossing Ej{eq^n  
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特别横线special crossing V~g UMu4ot  
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空白支票blank cheque U K]{]-  
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失效支票，过期支票stale cheque 6jy n,GU  
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普通支票open cheque ] l qFht  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ePcI^}{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]&tr\-3  
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支票换现金||兑现to cash a cheque i!+3uHWu`)  
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清理票款to clear a cheque @ 6VH%  
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保证兑现to certify a cheque hZ/  
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填写支票数额to fill up a cheque nJ0eZBgB]  
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支票上划线to cross a cheque ~9'4w-Sy  
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开发支票to make out a cheque 8&[<pbN)  
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签发支票，开立支票to draw a cheque||to issue a cheque [^BUhm3a  
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透支支票to overdraw a cheque NF.6(PG|  
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背书支票to endorse a cheque 8!`.%)- 4  
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请付票款||清付票款to pay a cheque||to honour a cheque 8PVs!?Nne  
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支票退票to dishonour a cheque YhK/pt43C  
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拒付支票to refuse a cheque d3J_IW+8R$  
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拒付支票to stop payment of a cheque 4zDAfi#0  
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提示要求付款to present for payment XFAt\g  
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见票即付持票人payable to bearer <a}|G1 h  
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支付指定人payable to order 7%}}m&A7h  
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已过期||无效out of date||stale J%B?YO,  
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请给出票人R/D||refer to drawer 1OeDWEcB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7B :aJfxM  
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文字与数字不一致words and figures differ FeRuZww._J  
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支票 m,q<R1  
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时间已过account closed ?OdA`!wE  
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更改处应加盖印章alterations require initials N^at{I6C  
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时间已过effects not cleared |sAg@kM  
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停止付款payment stopped %V/]V,w:*R  
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支票毁损cheque mutilated ;
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汇款||寄钱to remit||to send money LOzKpvGl  
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寄票供取款||支票支付to send a cheque for payment voEc'JET  
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寄款人a remitter _aYQ(FO  
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收款人a remittee LLiX%XOh  
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国外汇票foreign Bill &baY[[N  
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国内汇票inland Bill ;p8xL)mUP  
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跟单汇票documentary bill 3@*8\  
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空头汇票accommodation bill X
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原始汇票original bill -L@=j  
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改写||换新票据renewed bill %0QYkHdFR`  
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即期汇票sight bill||bill on demand lCXo+|$?s  
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…days after date||…days after date…日后付款 BZ.H6r'Q  
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…months after date||…months after date…月后付款 <#sK~G  
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见票后…日付款…days after sight||…days sight }/=_  
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见票后…月付款…months after sight||…months sight %5b2vrg~*  
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同组票据set of bills pV_2JXM~@  
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单张汇票sola of exchange||sole of exchange +u7mw<A 8  
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远期汇票usance bill||bill at usance se&:Y&vrc~  
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长期汇票long bill ` 6PdMvF  
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短期汇票short bill WK-WA$7\  
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逾期汇票overdue bill b1-JnEc  
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宽限日期days of grace \\
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电汇telegraphic transfer （T.T） N/(&&\3  
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邮汇postal order||postal note （Am.）||post office order||money order w _n)*he)z  
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本票promissory note （P/N） m3,i{  
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押汇负责书||押汇保证书letter of hypothecation +h"RXwlBM  
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副保||抵押品||付属担保物collateral security al1Uf]xh  
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担保书trust receipt||letter of indemnity A~u-Iv(U  
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承兑||认付acceptance 1-4W4"#  
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单张承兑general acceptance UT%^!@u  
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有条件承兑qualified acceptance 1d,;e:=j  
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附条件认付conditional acceptance })%WL;~  
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部分认付partial acceptance   LNPw b1)