[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。   $(A LxC  
会计报表statement of account QH]G>+LI5  
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往来帐目account current 9s9_a4t5  
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现在往来帐||存款额current accout jph"94  
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销货帐account sales N |nZf5{  
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共同计算帐项joint account 1nAAs;`'  
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未决帐项outstanding account Rk(2|I  
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贷方帐项credit account||creditor account k}tTl 2  
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借方帐项debit account||debtor account Hs>|-iDs(  
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应付帐||应付未付帐account payable VHlo}Ek<#  
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应收帐||应收未收帐account receivable `^#V1kRmH  
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新交易||新帐new account L,PD4H"8  
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未决帐||老帐old account ^Ox|q_E w}  
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现金帐cash account HAOl&\)7"_  
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流水帐running account N 
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暂记帐||未定帐suspense account ImZ!8#  
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过期帐||延滞帐overdue account||pastdue account IJz=SV  
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杂项帐户sundry account H1^m>4ll9  
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详细帐单||明细表detail account $V?h68[c  
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呆帐bad account Q`* v|Lp  
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会计项目title of account Z#nPn>,q  
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会计薄||帐薄account-book 0%f
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营业报告书||损益计算表account of budiness||business report P9/Bc^5'  
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借贷细帐||交验帐account rendered YA,vT[kX  
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明细帐account stated % bpVK~z  
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与…银行开立一户头to open an account with p A|Z%aL  
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与…银行建立交易to keep account with %;0l1X  
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继续记帐to keep account J#OiY  
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与…有交易to have an account with l{u2W$8  
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作成会计帐||有往来帐项to make out an account with nS`DI92I  
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清算||清理债务to make up an account XX])B%*  
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清洁帐目||与…停止交易to close ones account with &N^^[ uG  
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结帐to close an account %M/rpEE"b%  
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清理未付款to ask an account||to demand an account &-s/F`  
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结清差额to balance the account with e,0y+~  
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清算to settle an account||to liquidate an account||to square an account 5*#!w1X  
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审查帐目||监查帐目to audit an account Gx.iZOOH/  
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检查帐目to examine an account U<|h4'(@L  
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转入A的帐户to charge the amount to As account qit D{;  
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以计帐方式付款to pay on account b<N962 q$q  
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代理某人||为某人on ones account||on account of one aeP 6JHj  
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为自己计算||独立帐目on ones own account 5,pKv  
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由某人收益并负风险on ones account and risk||for ones account and risk n<. T6  
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由某人负担for ones account||for account of one )Apg  
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按某人指示||列入某人帐户by order and for account of one s /?&H-  
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列入5月份帐目for May account Mk*&CNo3  
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编入某中帐项下to pass to the account of||to place to the account of k]vrqjn Q  
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寄出清算书to send in an account||to send in render an account q=M\#MlL0'  
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支票薄cheque book d" "GG/  
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支票陈票人cheque drawer jf&LSK
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持票人cheque holder x,sMa*vd  
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不记名支票cheque to bearer||bearer cheque f PoC yl  
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记名支票||认人支票cheque to order )C @W_cfMN  
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到期支票antedated cheque FkdG@7Xf  
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未到期支票postdated cheque $B6"fYiDk  
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保付支票certified cheque HevS}L  
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未获兑现支票，退票returned cheque })V9d  
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横线支票crossed cheque ?_e2)+q8YG  
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普通横线general crossing |Ire#0Nwx  
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特别横线special crossing Epm\=s  
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空白支票blank cheque x+zz:^yHYf  
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失效支票，过期支票stale cheque tBgB>-h(  
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普通支票open cheque 4P@Ak7iL(V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eK\1cs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'rJkxU{  
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支票换现金||兑现to cash a cheque ~6`HJ  
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清理票款to clear a cheque Bk&ry)`gD  
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保证兑现to certify a cheque Zr,:i MPZ  
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填写支票数额to fill up a cheque RiC1lCE  
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支票上划线to cross a cheque !6hUTjhW7z  
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开发支票to make out a cheque )%lPa|7s  
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签发支票，开立支票to draw a cheque||to issue a cheque s(W] >Ib  
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透支支票to overdraw a cheque !L4Vz7C  
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背书支票to endorse a cheque _]btsv\)f  
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请付票款||清付票款to pay a cheque||to honour a cheque c3,YA,skb!  
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支票退票to dishonour a cheque `R@1Sc<*|  
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拒付支票to refuse a cheque NuZiLtC  
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拒付支票to stop payment of a cheque D4nYyj1O3  
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提示要求付款to present for payment .d{@`^dh1]  
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见票即付持票人payable to bearer 6v(
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支付指定人payable to order /BEE.`6yI5  
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已过期||无效out of date||stale -\=s+n_ZP?  
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请给出票人R/D||refer to drawer Egy#_ RT{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YU>NGC]}d  
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文字与数字不一致words and figures differ G,o5JL"t  
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支票 Q`= ,&;T>  
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时间已过account closed l-/fFy)T  
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更改处应加盖印章alterations require initials y}aKL(AaU  
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时间已过effects not cleared :X+!W_xR  
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停止付款payment stopped $0[t<4K`yn  
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支票毁损cheque mutilated A!GQ4 .~%  
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汇款||寄钱to remit||to send money I9VU,8~  
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寄票供取款||支票支付to send a cheque for payment Y'&rSHI"  
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寄款人a remitter U*Sjb% Qb  
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收款人a remittee tX.fbL@T  
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国外汇票foreign Bill  I?R?rW
 
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国内汇票inland Bill wg}rMJoG|  
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跟单汇票documentary bill !kQJ6U  
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空头汇票accommodation bill /w/um>>K.  
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原始汇票original bill @AfC$T  
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改写||换新票据renewed bill U UY
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即期汇票sight bill||bill on demand `gE_u  
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…days after date||…days after date…日后付款 dw YGhhm  
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…months after date||…months after date…月后付款 I4Rd2G_  
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见票后…日付款…days after sight||…days sight b FB.hkTP  
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见票后…月付款…months after sight||…months sight $Ma *qEB  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange 6QX2&[qWS  
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远期汇票usance bill||bill at usance ,T0q.!d  
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长期汇票long bill m~RMe9Qi  
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短期汇票short bill WVdF/H  
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逾期汇票overdue bill v{O(}@  
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宽限日期days of grace qMmhVUx  
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电汇telegraphic transfer （T.T） {33B%5n"  
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邮汇postal order||postal note （Am.）||post office order||money order OYj~"-3y)
 
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本票promissory note （P/N） 3)_(t.$D  
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押汇负责书||押汇保证书letter of hypothecation a=AP*adx8  
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副保||抵押品||付属担保物collateral security v 0D@`C  
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担保书trust receipt||letter of indemnity VPUm4%?p$  
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承兑||认付acceptance (x1 #_~  
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单张承兑general acceptance '=cAdja  
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有条件承兑qualified acceptance mM\jU5P:^  
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附条件认付conditional acceptance y/OPN<=*  
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部分认付partial acceptance   )|IMhB+4