[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。   Q p>b  
会计报表statement of account |^1U<'oM#  
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往来帐目account current ZiJF.(JS  
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现在往来帐||存款额current accout +Ua|0>?  
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销货帐account sales 0!|d .jZI  
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共同计算帐项joint account +{I_%SsG  
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未决帐项outstanding account K?^;|m-  
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贷方帐项credit account||creditor account l'+3 6  
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借方帐项debit account||debtor account hC:'L9Y  
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应付帐||应付未付帐account payable IK2da@V  

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应收帐||应收未收帐account receivable `>:5[Y  
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新交易||新帐new account ZLkl:'E_  
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未决帐||老帐old account P>7Xbm,VP  
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现金帐cash account \H] |5fp*  
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流水帐running account t%=7v)IOE  
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暂记帐||未定帐suspense account !m@cTB7i   
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过期帐||延滞帐overdue account||pastdue account X{-4w([  
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杂项帐户sundry account P3zUaN\c  
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详细帐单||明细表detail account @ st>#]i4  
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呆帐bad account _jQ:9,; A  
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会计项目title of account d<m;Q}/l&h  
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会计薄||帐薄account-book A2'i~_e  
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营业报告书||损益计算表account of budiness||business report *6s_7{
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借贷细帐||交验帐account rendered ]iV]7g8:  
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明细帐account stated odP<S.  
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与…银行开立一户头to open an account with 1$*8F  
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与…银行建立交易to keep account with }QE.|.fA1  
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继续记帐to keep account }e7Rpgu  
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与…有交易to have an account with 8lk/*/} =<  
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作成会计帐||有往来帐项to make out an account with 6#=Iv X4  
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清算||清理债务to make up an account XpAJP++  
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清洁帐目||与…停止交易to close ones account with D0J{pAJ  
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结帐to close an account b:(+d"S  
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清理未付款to ask an account||to demand an account zC*FeqFL<  
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结清差额to balance the account with *zRig|k!H  
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清算to settle an account||to liquidate an account||to square an account L|[i<s;  
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审查帐目||监查帐目to audit an account CH7a4qL`  
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检查帐目to examine an account s(_z1  
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转入A的帐户to charge the amount to As account %LnLB  
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以计帐方式付款to pay on account Lginps[la  
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代理某人||为某人on ones account||on account of one oDS7do  
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为自己计算||独立帐目on ones own account /yU#UZ4;  
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由某人收益并负风险on ones account and risk||for ones account and risk m 70r'b]  
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由某人负担for ones account||for account of one }^I3
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按某人指示||列入某人帐户by order and for account of one 0%xb):Ctw  
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列入5月份帐目for May account Jd ` Qa+  
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编入某中帐项下to pass to the account of||to place to the account of &y0GdzfQd  
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寄出清算书to send in an account||to send in render an account .{eMN[ n@  
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支票薄cheque book !Th5x2  
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支票陈票人cheque drawer NPv.7,  
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持票人cheque holder ,XscO7  
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不记名支票cheque to bearer||bearer cheque ?!m\|'s-  
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记名支票||认人支票cheque to order RU#}!Kq  
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到期支票antedated cheque 3ouy-SQ  
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未到期支票postdated cheque %Unwh1VG  
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保付支票certified cheque UM0Ws|qx&  
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未获兑现支票，退票returned cheque izcjI.3e,  
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横线支票crossed cheque C(h<s e?  
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普通横线general crossing ]7TOA$Q  
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特别横线special crossing ]Hl{(v\HO  
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空白支票blank cheque ?Hdu=+ZV  
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失效支票，过期支票stale cheque bbjEQby  
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普通支票open cheque p<\!{5:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tc"J(GWG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PRUl-v  
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支票换现金||兑现to cash a cheque 21Dc.t{  
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清理票款to clear a cheque g yV>k=B  
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保证兑现to certify a cheque JF~9efWe>  
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填写支票数额to fill up a cheque iFI+W<QR  
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支票上划线to cross a cheque k{vbi-^6rf  
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开发支票to make out a cheque o9sPyY$aQ  
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签发支票，开立支票to draw a cheque||to issue a cheque p[xGL } +\  
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透支支票to overdraw a cheque AIn/v`JeX  
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背书支票to endorse a cheque ZQf
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请付票款||清付票款to pay a cheque||to honour a cheque =$)M-;6  
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支票退票to dishonour a cheque *5k40?w  
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拒付支票to refuse a cheque %>=6v}f,+  
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拒付支票to stop payment of a cheque *n E kbI/  
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提示要求付款to present for payment m rnPZf i  
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见票即付持票人payable to bearer U7D!w$4  
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支付指定人payable to order
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已过期||无效out of date||stale A|+QUPD  
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请给出票人R/D||refer to drawer <OGG(dI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R'tK J_VI  
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文字与数字不一致words and figures differ ^r&)@R$V  
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支票 XhM!pSl\  
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时间已过account closed ^HJ?k:u  
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更改处应加盖印章alterations require initials DHWz,M  
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时间已过effects not cleared h0rPMd(K
 
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停止付款payment stopped R2Fjv@Egk  
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支票毁损cheque mutilated AzOs/q8O  
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汇款||寄钱to remit||to send money Ku75YFO,5  
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寄票供取款||支票支付to send a cheque for payment 2jFuF71  
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寄款人a remitter DW. w=L|5R  
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收款人a remittee eThaH0  
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国外汇票foreign Bill ITn%  
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国内汇票inland Bill vk92j?  
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跟单汇票documentary bill l6/VJ~(}'  
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空头汇票accommodation bill s@F&N9o h  
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原始汇票original bill Y[{:?i~9,  
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改写||换新票据renewed bill W[ l  
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即期汇票sight bill||bill on demand V`Cyx^P  
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…days after date||…days after date…日后付款 'Gy`e-yB  
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…months after date||…months after date…月后付款 x-BU$bx5  
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见票后…日付款…days after sight||…days sight PG&t~4QM`  
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见票后…月付款…months after sight||…months sight UA>=# $  
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同组票据set of bills a-{|/ n%  
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单张汇票sola of exchange||sole of exchange 7he 73  
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远期汇票usance bill||bill at usance mY"7/dw<v  
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长期汇票long bill nu0pzq\6  
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短期汇票short bill }Fe6L;^;  
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逾期汇票overdue bill CMj =4e  
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宽限日期days of grace K*~{M+lU7  
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电汇telegraphic transfer （T.T） x[0T$  
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邮汇postal order||postal note （Am.）||post office order||money order UG2+Y']  
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本票promissory note （P/N） .n8R%|C5  
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押汇负责书||押汇保证书letter of hypothecation zMSwU]4I!  
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副保||抵押品||付属担保物collateral security |Z:yd}d  
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担保书trust receipt||letter of indemnity vk7IqlEQ  
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承兑||认付acceptance ufXWK3~\  
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单张承兑general acceptance 9z(SOzZn  
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有条件承兑qualified acceptance <B6md i'R  
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附条件认付conditional acceptance dz^HN`AlzC  
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部分认付partial acceptance   j4X Vk@'OX