[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{*`}
 
会计报表statement of account ^?A>)?Sq  
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往来帐目account current 3#\C!T0y  
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现在往来帐||存款额current accout hVJ}
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销货帐account sales tdp>vI!  
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共同计算帐项joint account {"r L3Lk  
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未决帐项outstanding account bcAk$tA2  
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贷方帐项credit account||creditor account `?d` #)Ck  
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借方帐项debit account||debtor account OhM_{]*  
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应付帐||应付未付帐account payable WP^wNi ~>  
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应收帐||应收未收帐account receivable EK\xc'6M  
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新交易||新帐new account QQ %W3D@  
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未决帐||老帐old account L9!\\U  
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现金帐cash account U@53VmrOy  
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流水帐running account ghTue*A  
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暂记帐||未定帐suspense account `:O
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过期帐||延滞帐overdue account||pastdue account tCv}+7)  
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杂项帐户sundry account ~{pd s  
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详细帐单||明细表detail account ju1B._48  
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呆帐bad account MHA_b^7?  
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会计项目title of account dk0} q6~
 
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会计薄||帐薄account-book D2RvFlAXu  
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营业报告书||损益计算表account of budiness||business report m> *~tP  
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借贷细帐||交验帐account rendered 5=8t<v1Bn  
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明细帐account stated Z*=$n_ G  
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与…银行开立一户头to open an account with D0>Pc9
 
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与…银行建立交易to keep account with +k[w)7Q  
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继续记帐to keep account }Kn l  
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与…有交易to have an account with mu5r
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作成会计帐||有往来帐项to make out an account with }6=? zs}  
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清算||清理债务to make up an account {R_ <m$  
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清洁帐目||与…停止交易to close ones account with /)`]p1c1%w  
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结帐to close an account b=U3&CV9  
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清理未付款to ask an account||to demand an account v`]y:Ku|wR  
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结清差额to balance the account with Z
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清算to settle an account||to liquidate an account||to square an account @|bJMi  
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审查帐目||监查帐目to audit an account 5G$ ,2i(  
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检查帐目to examine an account .U44p*I  
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转入A的帐户to charge the amount to As account WglpWp)  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one K=nDC.  
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为自己计算||独立帐目on ones own account VJFFH\!`  
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由某人收益并负风险on ones account and risk||for ones account and risk 5Pxx)F9]  
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由某人负担for ones account||for account of one 0fn*;f8{XJ  
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按某人指示||列入某人帐户by order and for account of one ?6hd(^  
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列入5月份帐目for May account 5]upfC6  
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编入某中帐项下to pass to the account of||to place to the account of Y:L[Iz95 o  
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寄出清算书to send in an account||to send in render an account BRskxyL&,  
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支票薄cheque book ZfH>UHft  
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支票陈票人cheque drawer 5pe) CjE:  
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持票人cheque holder iLNUydiS  
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不记名支票cheque to bearer||bearer cheque -m=A1~|7  
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记名支票||认人支票cheque to order .5o~^  
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到期支票antedated cheque +Ln^<!P  
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未到期支票postdated cheque n8=Dzv0  
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保付支票certified cheque `P
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未获兑现支票，退票returned cheque O65`KOPn  
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横线支票crossed cheque jS[=Zx`  
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普通横线general crossing b~:)d>s8wY  
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特别横线special crossing EJTM >Rpor  
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空白支票blank cheque iJ^}{-  
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失效支票，过期支票stale cheque E]/2u3p  
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普通支票open cheque CZu=/8?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O{~Xp!QQt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tB~#;:g  
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支票换现金||兑现to cash a cheque \}=T4w-e  
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清理票款to clear a cheque QCZ88\jX[  
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保证兑现to certify a cheque g_c@Kyf  
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填写支票数额to fill up a cheque E!1\9wzM{  
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支票上划线to cross a cheque uGC5XX^  
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开发支票to make out a cheque %M1l[\N  
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签发支票，开立支票to draw a cheque||to issue a cheque `dV2\ ^*A  
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透支支票to overdraw a cheque T~/>U&k}J  
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背书支票to endorse a cheque p P@q `  
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请付票款||清付票款to pay a cheque||to honour a cheque eEVB   
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支票退票to dishonour a cheque %<DdX*Qp  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque RRS)7fFm  
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提示要求付款to present for payment ),`jMd1`  
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见票即付持票人payable to bearer q>'#;QA  
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支付指定人payable to order ~
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已过期||无效out of date||stale ~ i+XVo  
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请给出票人R/D||refer to drawer HN`qMGW^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t|oIzjKE/  
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文字与数字不一致words and figures differ S+.>{0!S"  
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支票 ,S dj"C  
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时间已过account closed L;*7p9  
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更改处应加盖印章alterations require initials 'vtJl  
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时间已过effects not cleared 5!'1;GLs  
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停止付款payment stopped Xg
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支票毁损cheque mutilated TT(R<hL  
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汇款||寄钱to remit||to send money *iru>F8r:  
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寄票供取款||支票支付to send a cheque for payment iu<Tv,{8  
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寄款人a remitter oVP,ar0G  
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收款人a remittee xv147"w'v  
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国外汇票foreign Bill &.2
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国内汇票inland Bill "* FjEA6=  
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跟单汇票documentary bill EGv]K|   
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空头汇票accommodation bill # ^,8JRA  
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原始汇票original bill Zd-QZ<c";t  
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改写||换新票据renewed bill 1bw$$QXC_  
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即期汇票sight bill||bill on demand V$
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…days after date||…days after date…日后付款 '>bn9 4$  
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…months after date||…months after date…月后付款 XH !n{Of  
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见票后…日付款…days after sight||…days sight J1M9),  
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见票后…月付款…months after sight||…months sight ~S :8M<aB  
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同组票据set of bills "K|':3 n|  
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单张汇票sola of exchange||sole of exchange "Rf|o6!d  
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远期汇票usance bill||bill at usance `i~J0#P  
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长期汇票long bill fo9V&NE  
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短期汇票short bill  o/RGzPR  
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逾期汇票overdue bill O15~\8#'  
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宽限日期days of grace 4;IZ}9|G  
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电汇telegraphic transfer （T.T） --`W1!jI@  
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邮汇postal order||postal note （Am.）||post office order||money order <V8=*n"mR  
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本票promissory note （P/N） A o9|t;i  
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押汇负责书||押汇保证书letter of hypothecation fAT M?  
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副保||抵押品||付属担保物collateral security vb\R~%@T,  
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担保书trust receipt||letter of indemnity 1lv.@-  
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承兑||认付acceptance ?,! C0ts  
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单张承兑general acceptance ZV:0:k.x  
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有条件承兑qualified acceptance g6q67m<h  
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附条件认付conditional acceptance TSP#.QY  
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部分认付partial acceptance   H?'
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