[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。   j:g /[_0s  
会计报表statement of account 3/iGSG`  
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往来帐目account current m6s32??m  
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现在往来帐||存款额current accout I<DS
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销货帐account sales s{!F@^a  
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共同计算帐项joint account e(cctC|l  
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未决帐项outstanding account ?_IRO|  
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贷方帐项credit account||creditor account |+%K89W  
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借方帐项debit account||debtor account ,JX/`7 y  
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应付帐||应付未付帐account payable Z':}ZXy]  
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应收帐||应收未收帐account receivable S 7RB`I5  
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新交易||新帐new account H1]G<N3  
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未决帐||老帐old account zQ&`|kS  
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现金帐cash account >8\EdN59{  
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流水帐running account |5^tp  
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暂记帐||未定帐suspense account e@|/, W  
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过期帐||延滞帐overdue account||pastdue account =8#$'1K,v  

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杂项帐户sundry account gJz~~g'  
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详细帐单||明细表detail account SFP%UfM<  
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呆帐bad account apFY//(yu  
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会计项目title of account e!BablG[  
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会计薄||帐薄account-book />FgDIO  
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营业报告书||损益计算表account of budiness||business report X=_`$ 0  
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借贷细帐||交验帐account rendered [3&Y* W  
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明细帐account stated Dj0`#~  
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与…银行开立一户头to open an account with D H}gvV  
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与…银行建立交易to keep account with TttD}`\.  
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继续记帐to keep account *cNqgw#\qL  
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与…有交易to have an account with ~KtA0BtC  
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作成会计帐||有往来帐项to make out an account with ^4D7sS;~3  
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清算||清理债务to make up an account .Vy*p")"  
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清洁帐目||与…停止交易to close ones account with @ P[o  
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结帐to close an account |sa{!tKJ  
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清理未付款to ask an account||to demand an account l?_h(Cq<  
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结清差额to balance the account with A
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清算to settle an account||to liquidate an account||to square an account f?-=&||f78  
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审查帐目||监查帐目to audit an account $jLJ&R=?]  
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检查帐目to examine an account 6
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转入A的帐户to charge the amount to As account bzz{ p1e  
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以计帐方式付款to pay on account >DHpD?Pm!  
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代理某人||为某人on ones account||on account of one (kECV8)2  
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为自己计算||独立帐目on ones own account ZI<p%IQ  
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由某人收益并负风险on ones account and risk||for ones account and risk O2W EA  
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由某人负担for ones account||for account of one -
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按某人指示||列入某人帐户by order and for account of one &"V%
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列入5月份帐目for May account C*e)UPK`  
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编入某中帐项下to pass to the account of||to place to the account of _IAvFJI  
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寄出清算书to send in an account||to send in render an account nwd 02tu  
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支票薄cheque book #;F1+s<|QJ  
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支票陈票人cheque drawer jW6~^>S  
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持票人cheque holder *Z7W'-  
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不记名支票cheque to bearer||bearer cheque DUg  
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记名支票||认人支票cheque to order A7.$soI\  
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到期支票antedated cheque i(q%E
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未到期支票postdated cheque .bbl-a/ 3  
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保付支票certified cheque bet?5Dk  
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未获兑现支票，退票returned cheque X:\r )  
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横线支票crossed cheque n~\"W  
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普通横线general crossing <!^wGN$f  
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特别横线special crossing XA}!  
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空白支票blank cheque zzi%r=%r&  
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失效支票，过期支票stale cheque 9mkt.>$  
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普通支票open cheque 6sBS ;+C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QbqEe/*$_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }| MG YS)  
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支票换现金||兑现to cash a cheque W4
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清理票款to clear a cheque -m)N~>{qS  
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保证兑现to certify a cheque wMNtN3  
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填写支票数额to fill up a cheque 0TK+R43_  
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支票上划线to cross a cheque X(kyu ,w  
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开发支票to make out a cheque F-g(Hk|v  
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签发支票，开立支票to draw a cheque||to issue a cheque B]~#+rMK  
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透支支票to overdraw a cheque ycB >gd  
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背书支票to endorse a cheque Es<id}`  
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请付票款||清付票款to pay a cheque||to honour a cheque G m40u/  
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支票退票to dishonour a cheque E&r*[;$  
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拒付支票to refuse a cheque 6N[XWyS  
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拒付支票to stop payment of a cheque q5J6d+  
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提示要求付款to present for payment \NwL#bQ~  
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见票即付持票人payable to bearer c!"&E
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支付指定人payable to order bAv>?Xqa  
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已过期||无效out of date||stale FRpTYLA2  
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请给出票人R/D||refer to drawer diN5*CF'~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J8w#J  
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文字与数字不一致words and figures differ qXmkeidb&W  
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支票 7Z;bUMYtx  
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时间已过account closed 8*y
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更改处应加盖印章alterations require initials T^YdAQeE  
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时间已过effects not cleared Stqlp<xy  
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停止付款payment stopped NU>={9!  
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支票毁损cheque mutilated "@IrBi6  
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汇款||寄钱to remit||to send money Ul#||B .c{  
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寄票供取款||支票支付to send a cheque for payment y7J2:/@[x  
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寄款人a remitter 4E[ 9)n+YV  
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收款人a remittee =ZdP0l+V=k  
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国外汇票foreign Bill }T([gc7~  
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国内汇票inland Bill BK
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跟单汇票documentary bill -P"9KnsO  
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空头汇票accommodation bill Imi;EHW  
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原始汇票original bill r334E  
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改写||换新票据renewed bill fB.xjp?  
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即期汇票sight bill||bill on demand 5LJUD>f9Z  
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…days after date||…days after date…日后付款 t^N 92$|  
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…months after date||…months after date…月后付款 3awh>1N2W  
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见票后…日付款…days after sight||…days sight mc{gcZIm  
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见票后…月付款…months after sight||…months sight /{|<3CEe  
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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 dy>iIc>  
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远期汇票usance bill||bill at usance sY @S  
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长期汇票long bill > G4EiJS  
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短期汇票short bill /qf2LO'+  
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逾期汇票overdue bill >.P/fnvJ  
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宽限日期days of grace (X!?#)fyn  
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电汇telegraphic transfer （T.T） v%mAU3M  
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邮汇postal order||postal note （Am.）||post office order||money order {J`]6ba  
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本票promissory note （P/N） -ahSFBZlg  
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押汇负责书||押汇保证书letter of hypothecation Q
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副保||抵押品||付属担保物collateral security PEKU  
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担保书trust receipt||letter of indemnity ?CaMn b8  
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承兑||认付acceptance zz4TJ('  
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单张承兑general acceptance d&!;uzOx  
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有条件承兑qualified acceptance i,[
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附条件认付conditional acceptance /S}4J"  
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部分认付partial acceptance   ?3f-"K_r