[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。   .d8~]@U!<  
会计报表statement of account |UlScUI,  
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往来帐目account current ] xH `  
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现在往来帐||存款额current accout Pd@?(WQ  
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销货帐account sales )?_c7 R  
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共同计算帐项joint account BGA.8qWR4  
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未决帐项outstanding account RQh4RUm  
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贷方帐项credit account||creditor account 43(+3$VM7  
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借方帐项debit account||debtor account >Vg<J~[
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应付帐||应付未付帐account payable WO '33Q(  
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应收帐||应收未收帐account receivable 7[8PSoo  
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新交易||新帐new account & }}o9  
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未决帐||老帐old account tTP"*Bb  
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现金帐cash account d7l0;yR&+  
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流水帐running account :,:r
  
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暂记帐||未定帐suspense account &{"aD&  
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过期帐||延滞帐overdue account||pastdue account h*&-[nSo  
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杂项帐户sundry account #=+d;RdlW  
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详细帐单||明细表detail account \u2p]K>  
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呆帐bad account hesL$Z [  
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会计项目title of account T/uj5pMG  
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会计薄||帐薄account-book #(T  
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营业报告书||损益计算表account of budiness||business report hH|3s-o  
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借贷细帐||交验帐account rendered 8?h-H#h  
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明细帐account stated h /@G[5E  
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与…银行开立一户头to open an account with , 0MDkXb  
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与…银行建立交易to keep account with SBgBZm}%  
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继续记帐to keep account d b'Jl^  
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与…有交易to have an account with "FwbhD0Gb  
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作成会计帐||有往来帐项to make out an account with 3Gubq4r  
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清算||清理债务to make up an account yO;r]`j0  
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清洁帐目||与…停止交易to close ones account with hOx'uO`x(  
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结帐to close an account <Wn={1Ts"  
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清理未付款to ask an account||to demand an account meA=lg?  
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结清差额to balance the account with *7u~`  
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清算to settle an account||to liquidate an account||to square an account ze@NqCF  
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审查帐目||监查帐目to audit an account Cp` [0v~0  
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检查帐目to examine an account Y_tLSOD#/  
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转入A的帐户to charge the amount to As account >{?~cNO&  
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以计帐方式付款to pay on account Fr_esx  
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代理某人||为某人on ones account||on account of one 3C'`K,
  
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为自己计算||独立帐目on ones own account XJ,P8nx  
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由某人收益并负风险on ones account and risk||for ones account and risk  O_^O1  
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由某人负担for ones account||for account of one GG%X1c8K  
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按某人指示||列入某人帐户by order and for account of one jR-DH]@y  
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列入5月份帐目for May account 5y-8_)y8o  
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编入某中帐项下to pass to the account of||to place to the account of ]+A>*0
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寄出清算书to send in an account||to send in render an account Y8!T4dkn  
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支票薄cheque book \;AW/&Ea  
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支票陈票人cheque drawer 18JhC*in  
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持票人cheque holder nTrfbK@  
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不记名支票cheque to bearer||bearer cheque bSHlR#!6  
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记名支票||认人支票cheque to order XP'Mv_!Z  
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到期支票antedated cheque }G n2%  
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未到期支票postdated cheque pAg;Rib  
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保付支票certified cheque 1lRqjnzve&  
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未获兑现支票，退票returned cheque %8iA0t+  
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横线支票crossed cheque }%k,PYe/  
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普通横线general crossing Re?sopg0r  
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特别横线special crossing <x@\3{{U  
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空白支票blank cheque 6 .DJRY  
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失效支票，过期支票stale cheque X?$Eb  
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普通支票open cheque #V-qS/ q"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pfg"6P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pPCxa#OV  
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支票换现金||兑现to cash a cheque ,: w~-   
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清理票款to clear a cheque H_; Dq*  
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保证兑现to certify a cheque En6fmEn&;o  
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填写支票数额to fill up a cheque i#lvt#2J0  
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支票上划线to cross a cheque 2 T{PIJg3  
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开发支票to make out a cheque !dhZs?/UI  
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签发支票，开立支票to draw a cheque||to issue a cheque 9ciL<'H\  
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透支支票to overdraw a cheque b,T=0W  

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背书支票to endorse a cheque EUuMSDp  
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请付票款||清付票款to pay a cheque||to honour a cheque qx0o,oZN!  

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支票退票to dishonour a cheque NBMY1Xgj  
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拒付支票to refuse a cheque _%zU^aE  
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拒付支票to stop payment of a cheque ;;nmF#  
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提示要求付款to present for payment >^InNJd  
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见票即付持票人payable to bearer |=%$7b\C  
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支付指定人payable to order fs)O7x-B(  
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已过期||无效out of date||stale ,JZ@qmQ,  
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请给出票人R/D||refer to drawer (U.&[B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,*lK4?v  
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文字与数字不一致words and figures differ }Ql;%7  
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支票 r}5GJ|p0  
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时间已过account closed ix/uV)]k`  
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更改处应加盖印章alterations require initials q;AQ6k(  
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时间已过effects not cleared ~ g,QwaA[  
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停止付款payment stopped ~G$OY9UC  
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支票毁损cheque mutilated 6x7=0}'  
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汇款||寄钱to remit||to send money }9kq?  
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寄票供取款||支票支付to send a cheque for payment KWYG\#S0]  
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寄款人a remitter ditzl(L   
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收款人a remittee  (M
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国外汇票foreign Bill -I*A `M  
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国内汇票inland Bill z~_\onC  
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跟单汇票documentary bill ig,|3(  
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空头汇票accommodation bill 525>=h  
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原始汇票original bill ZL>V9 UWN  
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改写||换新票据renewed bill E~P0}'  
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即期汇票sight bill||bill on demand 6Ts`5$e  
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…days after date||…days after date…日后付款 B`aAvD`7  
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…months after date||…months after date…月后付款 :ct+.#  
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见票后…日付款…days after sight||…days sight 3c3Z"JV  
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见票后…月付款…months after sight||…months sight }D+8K  
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同组票据set of bills &*aU2{,s,;  
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单张汇票sola of exchange||sole of exchange DZRxp ,  
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远期汇票usance bill||bill at usance >EtP^Lu~f_  
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长期汇票long bill ]ECZU  
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短期汇票short bill ; ZV^e  
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逾期汇票overdue bill K)&XQ`&  
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宽限日期days of grace hX%v`8  
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电汇telegraphic transfer （T.T） Z4o
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邮汇postal order||postal note （Am.）||post office order||money order h
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本票promissory note （P/N） vC<kpf!  
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押汇负责书||押汇保证书letter of hypothecation W?J*9XQ`  
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副保||抵押品||付属担保物collateral security ,tF" 4|
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担保书trust receipt||letter of indemnity O\F^@;]F6  
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承兑||认付acceptance QqK{~I|l  
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单张承兑general acceptance `(Q_ 65y  
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有条件承兑qualified acceptance xiOrk  
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附条件认付conditional acceptance 'j<:FUDJ  
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部分认付partial acceptance   u3i|}`