[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。   /?j kVy*"  
会计报表statement of account ?N9Z;_&^.  
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往来帐目account current w`<{   
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现在往来帐||存款额current accout ~-G_
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销货帐account sales 1Ke9H!_P  
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共同计算帐项joint account 0dsL%G~/N  
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未决帐项outstanding account <e S+3,  
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贷方帐项credit account||creditor account SY:ISzB}  
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借方帐项debit account||debtor account m$hkmD|  
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应付帐||应付未付帐account payable $Fi1Bv)  
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应收帐||应收未收帐account receivable ={]POL\ A  
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新交易||新帐new account TI2K_'  
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未决帐||老帐old account '-XO;{,-R  
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现金帐cash account WjSu4  
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流水帐running account 5G`fVsb  
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暂记帐||未定帐suspense account `|v/qk7 ^?  
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过期帐||延滞帐overdue account||pastdue account o=Mm=;H  
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杂项帐户sundry account 5'V-Ly)*%  
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详细帐单||明细表detail account M^hz<<:
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呆帐bad account {.;qz4d`  
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会计项目title of account w-NTw2x,&  
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会计薄||帐薄account-book :>_oOn[_  
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营业报告书||损益计算表account of budiness||business report 4}UJBb?  
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借贷细帐||交验帐account rendered pp7 $Q>6  
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明细帐account stated G$QN_h,}  
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与…银行开立一户头to open an account with Je2&7uR0  
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与…银行建立交易to keep account with gS j0+|  
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继续记帐to keep account 4PkKL/E  
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与…有交易to have an account with [kckE-y  
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作成会计帐||有往来帐项to make out an account with 'iOaj0f  
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清算||清理债务to make up an account #Q-#7|0&  
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清洁帐目||与…停止交易to close ones account with & BY\h:  
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结帐to close an account T}29(xz-(h  
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清理未付款to ask an account||to demand an account w:iMrQeJg  
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结清差额to balance the account with mh`uvqY  
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清算to settle an account||to liquidate an account||to square an account _8F;-7Sz  
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审查帐目||监查帐目to audit an account suW|hh1/Ya  
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检查帐目to examine an account p5w9X+G%  
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转入A的帐户to charge the amount to As account kdx06'4o  
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以计帐方式付款to pay on account 3 |LRb/|  
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代理某人||为某人on ones account||on account of one f#m@eb  
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为自己计算||独立帐目on ones own account ^,vFxN--q  
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由某人收益并负风险on ones account and risk||for ones account and risk T /IX(b'<  
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由某人负担for ones account||for account of one 8g-Z~~0W1  
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按某人指示||列入某人帐户by order and for account of one %[9ty`UE  
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列入5月份帐目for May account ZqpK}I  
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编入某中帐项下to pass to the account of||to place to the account of Z)=S>06X Q  
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寄出清算书to send in an account||to send in render an account 
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支票薄cheque book %hZX XpuO  
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支票陈票人cheque drawer xN}f?  
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持票人cheque holder Ygkf}n  
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不记名支票cheque to bearer||bearer cheque #Yp &yi }  
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记名支票||认人支票cheque to order /-^J0f+l3  
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到期支票antedated cheque }aXSMxCd  
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未到期支票postdated cheque D8PC;@m  
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保付支票certified cheque ^J^FGo|M  
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未获兑现支票，退票returned cheque v''J@F7  
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横线支票crossed cheque f O+lD  
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普通横线general crossing &sBD0R(a  
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特别横线special crossing =-GxJPL  
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空白支票blank cheque c{? SFwgd  
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失效支票，过期支票stale cheque Lpkx$QZ  
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普通支票open cheque / z`tI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K4]ZVMm/*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yuJ>xsM  
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支票换现金||兑现to cash a cheque Lz-|M?(  
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清理票款to clear a cheque ~$j;@4  
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保证兑现to certify a cheque qP#
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填写支票数额to fill up a cheque y^n
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支票上划线to cross a cheque JhTr{8{  
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开发支票to make out a cheque soQ[Zg4}  
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签发支票，开立支票to draw a cheque||to issue a cheque 7l=Tl[n  
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透支支票to overdraw a cheque f
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背书支票to endorse a cheque r@vt.t0#  
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请付票款||清付票款to pay a cheque||to honour a cheque .oT'(6#  
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支票退票to dishonour a cheque V rx,'/IS8  
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拒付支票to refuse a cheque 9Oq(` 4  
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拒付支票to stop payment of a cheque "M /Cl|z  
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提示要求付款to present for payment |mHf7gCX  
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见票即付持票人payable to bearer \f(zMP  
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支付指定人payable to order 2@ 9?~?r  
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已过期||无效out of date||stale GQhy4ji'z  
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请给出票人R/D||refer to drawer FJCORa@?_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NQZ /E )f  
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文字与数字不一致words and figures differ r63l (  
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支票 EsX(<bx  
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时间已过account closed M/9[P* VE  
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更改处应加盖印章alterations require initials #\^=3A|b  
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时间已过effects not cleared oi,KA  
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停止付款payment stopped f"*4R kG  
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支票毁损cheque mutilated t1m
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汇款||寄钱to remit||to send money 2}/r>]9^-  
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寄票供取款||支票支付to send a cheque for payment e],(d7Jo  
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寄款人a remitter =LK`mNA  
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收款人a remittee Gsy>"T{CY  
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国外汇票foreign Bill -UzWLVB^  
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国内汇票inland Bill ^/%Y]d$  
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跟单汇票documentary bill V/"RCqY4  
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空头汇票accommodation bill A=|a!N/  
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原始汇票original bill d$+0;D4E  
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改写||换新票据renewed bill <'sm($.2  
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即期汇票sight bill||bill on demand F 8sOc&L  
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…days after date||…days after date…日后付款 <GQ=PrT|/  
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…months after date||…months after date…月后付款 &K[~Ab_  
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见票后…日付款…days after sight||…days sight lcReRcjm  
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见票后…月付款…months after sight||…months sight ax;<idC}  

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同组票据set of bills Ujvm|ml  
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单张汇票sola of exchange||sole of exchange ZDI ?"dt{  
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远期汇票usance bill||bill at usance C; U4`0=8  
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长期汇票long bill &P35\q   
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短期汇票short bill IFa~`Gf[  
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逾期汇票overdue bill L %ifl:K  
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宽限日期days of grace [Ran/D\.  
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电汇telegraphic transfer （T.T） >X"\+7bw  
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邮汇postal order||postal note （Am.）||post office order||money order V;J3lV<  
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本票promissory note （P/N） S-7C'dc  
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押汇负责书||押汇保证书letter of hypothecation $ZB`4!JxG  
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副保||抵押品||付属担保物collateral security 7xG~4N<)]  
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担保书trust receipt||letter of indemnity ]TcQGW@'  
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承兑||认付acceptance 0XqxW\8_l  
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单张承兑general acceptance ]-SJ";aU  
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有条件承兑qualified acceptance 6mIK[Qnp  
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附条件认付conditional acceptance p:0X3?IG3  
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部分认付partial acceptance   0O*kC43E_