[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。   4mjlat(d   
会计报表statement of account \&_pI2X  
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往来帐目account current _?>x{![  
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现在往来帐||存款额current accout 6(=B`Z}a  
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销货帐account sales 3n,jrX75u  
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共同计算帐项joint account nll=Vd [  
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未决帐项outstanding account vHZq z<  
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贷方帐项credit account||creditor account jG~
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借方帐项debit account||debtor account $PG
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应付帐||应付未付帐account payable denxcDFu/~  
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应收帐||应收未收帐account receivable SwsJ<Dq^z  
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新交易||新帐new account &
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未决帐||老帐old account )RN3Oz@H  
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现金帐cash account O=t~.]))  
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流水帐running account X~UL$S;  
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暂记帐||未定帐suspense account b}fC' h  
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过期帐||延滞帐overdue account||pastdue account ?%`Ph ?BZl  
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杂项帐户sundry account qH0JZdk  
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详细帐单||明细表detail account T9}~]zW7P  
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呆帐bad account )sW!s3>S>  
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会计项目title of account I{0cnq/  
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会计薄||帐薄account-book +L"F]_?  
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营业报告书||损益计算表account of budiness||business report &OZx!G^Z  
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借贷细帐||交验帐account rendered BriL ^]  
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明细帐account stated {ZSAPq4)L  
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与…银行开立一户头to open an account with m' S{P:TK  
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与…银行建立交易to keep account with :CezkD&  
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继续记帐to keep account GFE 3p  
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与…有交易to have an account with 88<d<)7t  
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作成会计帐||有往来帐项to make out an account with (=WbLNBS  
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清算||清理债务to make up an account KztQT9kY  
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清洁帐目||与…停止交易to close ones account with Cq7 u
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结帐to close an account *2N0r2t&  
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清理未付款to ask an account||to demand an account cZ !$XXA`  
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结清差额to balance the account with op2Zf?Bx{+  
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清算to settle an account||to liquidate an account||to square an account Het >G{  
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审查帐目||监查帐目to audit an account >dgq2ok!u  
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检查帐目to examine an account |;(P+Q4lB  
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转入A的帐户to charge the amount to As account q9VBK(,X  
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以计帐方式付款to pay on account [~cz|C#  
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代理某人||为某人on ones account||on account of one Eb6cL`#N  
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为自己计算||独立帐目on ones own account \kY:|T  
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由某人收益并负风险on ones account and risk||for ones account and risk [AIqKyIr  
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由某人负担for ones account||for account of one xe(7q1   
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按某人指示||列入某人帐户by order and for account of one S=`$w  
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列入5月份帐目for May account (d,OLng  
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编入某中帐项下to pass to the account of||to place to the account of ?UIW&*h}  
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寄出清算书to send in an account||to send in render an account .!lLj1?p  
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支票薄cheque book VG$;ri>  
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支票陈票人cheque drawer zLg$|@E&  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque GNB'.tJ:0Y  
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记名支票||认人支票cheque to order @8a
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到期支票antedated cheque {x..> 4  
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未到期支票postdated cheque MYz!zI  
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保付支票certified cheque k 7@:e$7  
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未获兑现支票，退票returned cheque 0Ny +NE:6M  
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横线支票crossed cheque k$#1T +(G  
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普通横线general crossing I1dOMu9  
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特别横线special crossing 0HbCT3g.  
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空白支票blank cheque n<b}6L}  
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失效支票，过期支票stale cheque G@T_o4t  
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普通支票open cheque <1x u&Z7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9j-;-`$S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dd, &a  
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支票换现金||兑现to cash a cheque Klu0m~X@  
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清理票款to clear a cheque wsAb8 U C_  
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保证兑现to certify a cheque K4{[s z  
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填写支票数额to fill up a cheque +OSSgY$  
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支票上划线to cross a cheque q!h'rX=_-  
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开发支票to make out a cheque D&],.N  
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签发支票，开立支票to draw a cheque||to issue a cheque ^0(D2:E  
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透支支票to overdraw a cheque V-63   
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背书支票to endorse a cheque ,,S 2>X*L  
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请付票款||清付票款to pay a cheque||to honour a cheque I-Hg6WtB  
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支票退票to dishonour a cheque >Wd_?NaI  
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拒付支票to refuse a cheque B_3N:K Y 9  
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拒付支票to stop payment of a cheque l
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提示要求付款to present for payment |#(y?! A^  
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见票即付持票人payable to bearer Juk'eH2^s  
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支付指定人payable to order JEeXoGKd  
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已过期||无效out of date||stale +'[/eW  
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请给出票人R/D||refer to drawer (L W2S;-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r( bA>L*mk  
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文字与数字不一致words and figures differ J(9{P/  
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支票 }>b@=5O  
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时间已过account closed ;B{oGy.  
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更改处应加盖印章alterations require initials *rYPjk6g[  
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时间已过effects not cleared ({cWb:+r  
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停止付款payment stopped 4rpry@1  
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支票毁损cheque mutilated ^E".`~R  
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汇款||寄钱to remit||to send money `r0lu_.$]4  
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寄票供取款||支票支付to send a cheque for payment lcVG<*gf-  
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寄款人a remitter |+qsO;  
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收款人a remittee wn\R|'Rdz  
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国外汇票foreign Bill >4os%T  
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国内汇票inland Bill s|X_:3\x  
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跟单汇票documentary bill K>n@8<7  
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空头汇票accommodation bill b*4aUpW  
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原始汇票original bill d<E2=WVB6  
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改写||换新票据renewed bill B9H.8+~(  
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即期汇票sight bill||bill on demand ]Rxrt~ ZB  
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…days after date||…days after date…日后付款 E )2/Vn2  
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…months after date||…months after date…月后付款 %o fq  
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见票后…日付款…days after sight||…days sight LxiN9  
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见票后…月付款…months after sight||…months sight =\\rk,F  
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同组票据set of bills h]IoH0/  
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单张汇票sola of exchange||sole of exchange A5[kYD,_  
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远期汇票usance bill||bill at usance % 3fpIzm  
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长期汇票long bill >4HB~ 9dKU  
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短期汇票short bill -x?|[ +%  
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逾期汇票overdue bill %f(4 jQ0I  
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宽限日期days of grace h645;sb0  
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电汇telegraphic transfer （T.T） 5cl^: Ua  
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邮汇postal order||postal note （Am.）||post office order||money order !u`f?=s;  
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本票promissory note （P/N） :MH=6  
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押汇负责书||押汇保证书letter of hypothecation q@4Cw&AI +  
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副保||抵押品||付属担保物collateral security TdoH((nY  
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担保书trust receipt||letter of indemnity F<)f&<5E-  
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承兑||认付acceptance $% W.=a'5  
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单张承兑general acceptance HaOSFltf#  
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有条件承兑qualified acceptance ;47=x1ji  
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附条件认付conditional acceptance @_h=,g#@  
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部分认付partial acceptance   N/E=-&E8