[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。   ]i,
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会计报表statement of account j&[3Be'pQ  
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往来帐目account current ~0[G/A$]  
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现在往来帐||存款额current accout lQ<#jxp  
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销货帐account sales 9B#)h)h(=  
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共同计算帐项joint account *<.WL"Qhl  
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未决帐项outstanding account ,O g[[0g  
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贷方帐项credit account||creditor account }/7.+yD  
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借方帐项debit account||debtor account nv_m!JG7  
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应付帐||应付未付帐account payable 9 N*S-Po=  
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应收帐||应收未收帐account receivable B~V<n&<  
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新交易||新帐new account >Bh)7>`3c  
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未决帐||老帐old account ^(dGO)/  
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现金帐cash account >YJ8u{Z{o  
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流水帐running account B&4f Ypn  
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暂记帐||未定帐suspense account &jXca|wAR  
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过期帐||延滞帐overdue account||pastdue account >G-8FL  
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杂项帐户sundry account ot|N;=ZKo  
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详细帐单||明细表detail account F:[7^GQZ{  
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呆帐bad account 9]]!8_0=r  
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会计项目title of account 8BYIxHHz  
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会计薄||帐薄account-book JDC=J(B  
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营业报告书||损益计算表account of budiness||business report d u.HSXK  
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借贷细帐||交验帐account rendered /[\6oa  
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明细帐account stated =]=B}L`  
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与…银行开立一户头to open an account with kVV\*"9y  
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与…银行建立交易to keep account with [:AB$l*  
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继续记帐to keep account %)zk..K{l  
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与…有交易to have an account with C}n'>],p  
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作成会计帐||有往来帐项to make out an account with RxlszyE  
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清算||清理债务to make up an account "4'kb  
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清洁帐目||与…停止交易to close ones account with \eEds:Hg  
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结帐to close an account 7;^((.]ln  
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清理未付款to ask an account||to demand an account )V=0IZi  
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结清差额to balance the account with tJff+n>  
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清算to settle an account||to liquidate an account||to square an account yb69Q#V2  
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审查帐目||监查帐目to audit an account g8KY`MBnC&  
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检查帐目to examine an account 8Bj4_!g  
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转入A的帐户to charge the amount to As account mU>&ql?e  
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以计帐方式付款to pay on account Og=[4?Kpk  
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代理某人||为某人on ones account||on account of one f?Z|>3.2  
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为自己计算||独立帐目on ones own account Cl
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由某人收益并负风险on ones account and risk||for ones account and risk $Y6 3!*  
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由某人负担for ones account||for account of one ^xt9pa$f  
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按某人指示||列入某人帐户by order and for account of one 3|zgDA  
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列入5月份帐目for May account qJ 9 5  
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编入某中帐项下to pass to the account of||to place to the account of 9s(i`RTM  
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寄出清算书to send in an account||to send in render an account p0Gk j-  
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支票薄cheque book t7bqk!6hM\  
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支票陈票人cheque drawer )&,K94  
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持票人cheque holder GD&htob(  
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不记名支票cheque to bearer||bearer cheque 4sIXO   
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记名支票||认人支票cheque to order Pw{"_g  
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到期支票antedated cheque 0% +'  
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未到期支票postdated cheque W#{la`#Bu  
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保付支票certified cheque mxp Y&Y  
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未获兑现支票，退票returned cheque 7W|Zq6pi  
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横线支票crossed cheque uPLErO9Es[  
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普通横线general crossing 7ZsA5%s=,  
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特别横线special crossing %4,?kh``D  
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空白支票blank cheque qyyq&  
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失效支票，过期支票stale cheque 8\# ^k#X  
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普通支票open cheque %Q~CB7ILK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &&7r+.Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fdv`7u+}a  
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支票换现金||兑现to cash a cheque aE/D*.0NI  
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清理票款to clear a cheque G
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保证兑现to certify a cheque P8I*dvu _  
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填写支票数额to fill up a cheque '{[),*nCn  
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支票上划线to cross a cheque lA;a  
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开发支票to make out a cheque n&Yk<  
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签发支票，开立支票to draw a cheque||to issue a cheque t"AzI8O  
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透支支票to overdraw a cheque g,kzQ}_  
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背书支票to endorse a cheque p{Sh F.  
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请付票款||清付票款to pay a cheque||to honour a cheque l]_=:)" ]  
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支票退票to dishonour a cheque pa<qZZ  
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拒付支票to refuse a cheque L;6.
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拒付支票to stop payment of a cheque ktH8as^54!  
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提示要求付款to present for payment pW?&J>\6  
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见票即付持票人payable to bearer \5><3*\  
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支付指定人payable to order uB.- t^@  
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已过期||无效out of date||stale !K0JV|-?t  
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请给出票人R/D||refer to drawer W{"XJt_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hfM;/  
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文字与数字不一致words and figures differ B|{I:[  
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支票 =tdSq"jh  
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时间已过account closed rAq
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更改处应加盖印章alterations require initials /!xF?OmVd  
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时间已过effects not cleared X]*QUV]i  
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停止付款payment stopped v90T{1+M|4  
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支票毁损cheque mutilated Z@rN_WXx  
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汇款||寄钱to remit||to send money |QZ58)>  
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寄票供取款||支票支付to send a cheque for payment r64u31.)  
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寄款人a remitter C*6S@4k  
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收款人a remittee b!>\2DlyJ  
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国外汇票foreign Bill b3 qc_  
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国内汇票inland Bill v Y| !  
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跟单汇票documentary bill } /^C|iS7  
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空头汇票accommodation bill /'DwfX  
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原始汇票original bill Zf*r2t1&P  
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改写||换新票据renewed bill 8%{q%+  
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即期汇票sight bill||bill on demand ZDLMMXx>  
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…days after date||…days after date…日后付款 B\`Aojw"E?  
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…months after date||…months after date…月后付款 ]hw-Bu\{  
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见票后…日付款…days after sight||…days sight YrI|gz)  
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见票后…月付款…months after sight||…months sight CX/(o]  
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同组票据set of bills XH4d<?qu  
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单张汇票sola of exchange||sole of exchange aC=['a>)  
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远期汇票usance bill||bill at usance .#6MQJ]OH  
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长期汇票long bill +",S2Qmo  
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短期汇票short bill s'I)A^i+  
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逾期汇票overdue bill Nud,\mXrY[  
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宽限日期days of grace C0)Z6  
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电汇telegraphic transfer （T.T） )najO*n  
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邮汇postal order||postal note （Am.）||post office order||money order db
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本票promissory note （P/N） x1[?5n6  
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押汇负责书||押汇保证书letter of hypothecation -$k>F#  
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副保||抵押品||付属担保物collateral security m2bDHQ+  
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担保书trust receipt||letter of indemnity 7nE"F!d+0  
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承兑||认付acceptance d,#.E@Po  
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单张承兑general acceptance )m#']c:rg  
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有条件承兑qualified acceptance LsTffIP  
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附条件认付conditional acceptance 7>.OVh<  
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部分认付partial acceptance   ^X
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