[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。   Z@&%"nO  
会计报表statement of account M."/"hV`-  
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往来帐目account current `NgQ>KV!  
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现在往来帐||存款额current accout rM A%By^L-  
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销货帐account sales Ti_G  
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共同计算帐项joint account X5 or5v  
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未决帐项outstanding account n~|?)EL  
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贷方帐项credit account||creditor account 5= &2=
 
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借方帐项debit account||debtor account +<F3}]]  
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应付帐||应付未付帐account payable Q}lCQK/g  
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应收帐||应收未收帐account receivable $G"\@YC<  
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新交易||新帐new account N'EZJoH  
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未决帐||老帐old account mL`8COA  
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现金帐cash account ,Owk;MV@  
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流水帐running account qX-5/;n  
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暂记帐||未定帐suspense account Y"8@\73(R  
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过期帐||延滞帐overdue account||pastdue account ZXYyG`3+  
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杂项帐户sundry account ,ESli/6  
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详细帐单||明细表detail account xtv%C  
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呆帐bad account BI)C\D3[  
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会计项目title of account pIK:$eN!/  
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会计薄||帐薄account-book A8mc+ Bf(  
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营业报告书||损益计算表account of budiness||business report ZJ2 MbV.6  
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借贷细帐||交验帐account rendered |-S!)iG1V  
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明细帐account stated ^rq\kf*]  
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与…银行开立一户头to open an account with ~3gaz Te9  
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与…银行建立交易to keep account with V^Z5i]zT  
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继续记帐to keep account T$u
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与…有交易to have an account with J7
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作成会计帐||有往来帐项to make out an account with 00i MU  
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清算||清理债务to make up an account HM)D/CO,?  
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清洁帐目||与…停止交易to close ones account with )_C>hWvo_  
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结帐to close an account y[l{ UBue:  
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清理未付款to ask an account||to demand an account 0!YVRit\N  
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结清差额to balance the account with c"kB@P  
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清算to settle an account||to liquidate an account||to square an account 3YLfh
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审查帐目||监查帐目to audit an account Lv S5N)[  
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检查帐目to examine an account wxK71OH  
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转入A的帐户to charge the amount to As account ^kcuRJ0*$  
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以计帐方式付款to pay on account j} Svb1A  
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代理某人||为某人on ones account||on account of one um$U3'0e  
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为自己计算||独立帐目on ones own account x1wD`r  
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由某人收益并负风险on ones account and risk||for ones account and risk d!<>Fh^6,  
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由某人负担for ones account||for account of one Ag:/iB]  
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按某人指示||列入某人帐户by order and for account of one ts[8;<YD  
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列入5月份帐目for May account In%FOPO  
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编入某中帐项下to pass to the account of||to place to the account of 2<0".5+I  
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寄出清算书to send in an account||to send in render an account _]'kw [  
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支票薄cheque book @fo(#i&  
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支票陈票人cheque drawer :SN?t  
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持票人cheque holder B
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不记名支票cheque to bearer||bearer cheque w"M!**bP  
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记名支票||认人支票cheque to order d\A7}_r*x  
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到期支票antedated cheque c2GTN"  
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未到期支票postdated cheque A#pH$s  
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保付支票certified cheque rf^IJY[  
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未获兑现支票，退票returned cheque Ttb?x<)+8  
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横线支票crossed cheque N-p||u  
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普通横线general crossing 9j;!4AJ1t  
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特别横线special crossing U; #v-'Z  
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空白支票blank cheque L[+4/a!HQ  
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失效支票，过期支票stale cheque O+DYh=m*p  
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普通支票open cheque >T14 J'\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N40DL_-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Wjd_|Kui  
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支票换现金||兑现to cash a cheque M"OCwBT U  
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清理票款to clear a cheque oH e thk  
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保证兑现to certify a cheque N/B-u
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填写支票数额to fill up a cheque 5q}7#{A  
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支票上划线to cross a cheque (;nh?"5  
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开发支票to make out a cheque [jKhC<t}  
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签发支票，开立支票to draw a cheque||to issue a cheque D;oX*`  
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透支支票to overdraw a cheque Cl!qd
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背书支票to endorse a cheque f;a55%3c  
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请付票款||清付票款to pay a cheque||to honour a cheque EpH\;25u  
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支票退票to dishonour a cheque 6F3F
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拒付支票to refuse a cheque zXv2plw(  
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拒付支票to stop payment of a cheque @@#h-k%k-  
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提示要求付款to present for payment ' "]U+aIg  
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见票即付持票人payable to bearer  t'e5!Ma  
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支付指定人payable to order vW`[CEm^X  
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已过期||无效out of date||stale CjUYwAy$k  
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请给出票人R/D||refer to drawer 9qX)FB@'i;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *w[0uQL5Z  
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文字与数字不一致words and figures differ w7QYWf'  
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支票 5b;~& N4
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时间已过account closed b r\_  
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更改处应加盖印章alterations require initials q:u,)6  
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时间已过effects not cleared EjP9/VG@=  
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停止付款payment stopped ayQ2#9
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支票毁损cheque mutilated nfksi``Vq  
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汇款||寄钱to remit||to send money LpN3cy>U  
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寄票供取款||支票支付to send a cheque for payment fw)Q1"|  
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寄款人a remitter 5:(/k\9+yv  
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收款人a remittee U<<XeSp  
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国外汇票foreign Bill }VeE4-p B  
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国内汇票inland Bill Q hdG(`PY~  
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跟单汇票documentary bill Vllxv6/_  
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空头汇票accommodation bill !6,rN_a@Y  
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原始汇票original bill Q" r y@ (I  
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改写||换新票据renewed bill w|abaMam  
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即期汇票sight bill||bill on demand Q]e]\J  
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…days after date||…days after date…日后付款 LW k
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…months after date||…months after date…月后付款 sf/m@425  
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见票后…日付款…days after sight||…days sight L/In~'*-  
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见票后…月付款…months after sight||…months sight q"EW*k+ )  
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同组票据set of bills TO.STK`  
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单张汇票sola of exchange||sole of exchange c91^7@Xv  
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远期汇票usance bill||bill at usance \Z h&[D!2  
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长期汇票long bill W?"l6s  
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短期汇票short bill ` wZ  
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逾期汇票overdue bill !#~KSO}zW2  
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宽限日期days of grace 'CS jj@3X  
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电汇telegraphic transfer （T.T） b8Z_oN5!  
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邮汇postal order||postal note （Am.）||post office order||money order K F_Uu  
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本票promissory note （P/N） (X-( WMsqQ  
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押汇负责书||押汇保证书letter of hypothecation lZ)6d
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副保||抵押品||付属担保物collateral security ,9}JPv4Z  
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担保书trust receipt||letter of indemnity (9ZW^flY  
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承兑||认付acceptance 8(l0\R,%+z  
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单张承兑general acceptance H^5,];  
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有条件承兑qualified acceptance f*rub. y  
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附条件认付conditional acceptance p>\[[Md  
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部分认付partial acceptance   u/wX7s