[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。   d~[UXQC  
会计报表statement of account 0MpS4tW0=  
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往来帐目account current y-cw~kNPP3  
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现在往来帐||存款额current accout KF{a$d  
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销货帐account sales B/Ba
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共同计算帐项joint account xzK>Xi?  
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未决帐项outstanding account d8.ajeN]o  
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贷方帐项credit account||creditor account B,0+HoP  
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借方帐项debit account||debtor account $SF3odpt  
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应付帐||应付未付帐account payable *eoq=,O  
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应收帐||应收未收帐account receivable vz,LF=s2  
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新交易||新帐new account YlB["@\[B  
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未决帐||老帐old account j@V$Mbv  
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现金帐cash account j%GbgJ  
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流水帐running account aZC*7AK   
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暂记帐||未定帐suspense account Z c<]^QR  
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过期帐||延滞帐overdue account||pastdue account ;_wMWl0F  
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杂项帐户sundry account mf#fA2[  
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详细帐单||明细表detail account |M]sk?"^  
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呆帐bad account dkf}),Z F  
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会计项目title of account jf2y0W>6s  
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会计薄||帐薄account-book MyK^i2eD  
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营业报告书||损益计算表account of budiness||business report 6_pDe  
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借贷细帐||交验帐account rendered `9]P/J^  
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明细帐account stated #^"hqNwA  
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与…银行开立一户头to open an account with Y#GT*V  
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与…银行建立交易to keep account with 9Kq<\"7Bmz  
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继续记帐to keep account ;:-}z.7Y  
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与…有交易to have an account with kO /~i  
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作成会计帐||有往来帐项to make out an account with o}5'v^"6,  
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清算||清理债务to make up an account =MQ2sb  
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清洁帐目||与…停止交易to close ones account with yQ72v'  
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结帐to close an account T\<M?`Y  
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清理未付款to ask an account||to demand an account W$x K^}  
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结清差额to balance the account with ee__3>H"/  
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清算to settle an account||to liquidate an account||to square an account <"j"h=tm}  
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审查帐目||监查帐目to audit an account uWM4O@Qn)d  
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检查帐目to examine an account dNS9<8JX  
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转入A的帐户to charge the amount to As account 'PxL^  
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以计帐方式付款to pay on account kG~ivB}x  
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代理某人||为某人on ones account||on account of one *1;L,*J"|  
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为自己计算||独立帐目on ones own account _3g %F  
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由某人收益并负风险on ones account and risk||for ones account and risk _
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由某人负担for ones account||for account of one Vo58Nz:%  
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按某人指示||列入某人帐户by order and for account of one xDAA`G  
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列入5月份帐目for May account kK_>*iCMo  
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编入某中帐项下to pass to the account of||to place to the account of {Rh+]=7  
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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 aWi]
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支票陈票人cheque drawer aABE= 9Y  
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持票人cheque holder GA*Khqdid  
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不记名支票cheque to bearer||bearer cheque ?.'oxW   
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记名支票||认人支票cheque to order ^i,0
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到期支票antedated cheque |"(3]f\  
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未到期支票postdated cheque t~=@r9`S  
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保付支票certified cheque (~yJce  
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未获兑现支票，退票returned cheque rnrx%
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横线支票crossed cheque 544I#!
  
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普通横线general crossing 9>Z#o<*_/  
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特别横线special crossing wAwH8xLU  
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空白支票blank cheque 2PW3S{Dt  
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失效支票，过期支票stale cheque U.9nHo{  
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普通支票open cheque ~}l,H:jk@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s8O+&^(U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r>eXw5Pr7  
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支票换现金||兑现to cash a cheque .Cd$=v6  
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清理票款to clear a cheque $h f\ #'J  
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保证兑现to certify a cheque FkkB#Jk4  
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填写支票数额to fill up a cheque K6Ua~N^  
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支票上划线to cross a cheque ,5WDYk-  
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开发支票to make out a cheque 2F]MzeW  
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签发支票，开立支票to draw a cheque||to issue a cheque ;c}];ZU3G  
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透支支票to overdraw a cheque [Xg"B|FD0  
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背书支票to endorse a cheque d_hcv|%  
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请付票款||清付票款to pay a cheque||to honour a cheque "f+2_8%s+  
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支票退票to dishonour a cheque FT=>haN  
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拒付支票to refuse a cheque ^DOcw@Z6HC  
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拒付支票to stop payment of a cheque ){~.jP=-#  
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提示要求付款to present for payment -D(!B56_  
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见票即付持票人payable to bearer b :
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支付指定人payable to order *yx:nwmo  
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已过期||无效out of date||stale @U5o;X!qU  
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请给出票人R/D||refer to drawer c-F&4V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (0r6_8e6xv  
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文字与数字不一致words and figures differ ;A_QI>>  
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支票 lq~n*uwO}t  
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时间已过account closed G(>a LF  
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更改处应加盖印章alterations require initials w[iQndu  
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时间已过effects not cleared oKU
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停止付款payment stopped hikun2  
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支票毁损cheque mutilated @S{,g;8  
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汇款||寄钱to remit||to send money $ _zdjzT  
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寄票供取款||支票支付to send a cheque for payment [30< 0  
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寄款人a remitter _\[Zr.y  
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收款人a remittee D,2,4h!ka  
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国外汇票foreign Bill (+_Amw!W  
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国内汇票inland Bill :Z<-J`  
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跟单汇票documentary bill !=a8^CV  
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空头汇票accommodation bill s3q65%D  
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原始汇票original bill mFT[[Z#  
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改写||换新票据renewed bill =!7yX;|  
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即期汇票sight bill||bill on demand ,#<"VU2bC  
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…days after date||…days after date…日后付款 &DgIykqN  
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…months after date||…months after date…月后付款 A\WgtM  
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见票后…日付款…days after sight||…days sight TzVNZDQ`Jl  
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见票后…月付款…months after sight||…months sight aVd{XVE  
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同组票据set of bills 8eL[,uw  
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单张汇票sola of exchange||sole of exchange 7|\[ipVX:3  
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远期汇票usance bill||bill at usance j&ddpS(s  
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长期汇票long bill 5WY..60K,  
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短期汇票short bill @r'8<6hVO  
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逾期汇票overdue bill  !1;DRF  
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宽限日期days of grace F(:+[$)  
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电汇telegraphic transfer （T.T） uG~%/7Qt{  
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邮汇postal order||postal note （Am.）||post office order||money order $D1Pk  
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本票promissory note （P/N） %#Fd0L  
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押汇负责书||押汇保证书letter of hypothecation P%(pbG-X.  
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副保||抵押品||付属担保物collateral security iE0A-;:5  
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担保书trust receipt||letter of indemnity -aXV}ZY"  
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承兑||认付acceptance v_En9~e^n  
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单张承兑general acceptance )W(?wv!,  
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有条件承兑qualified acceptance R4%!W~K  
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附条件认付conditional acceptance .TSj8,  
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部分认付partial acceptance   l%oie1g l