[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。    MK<  
会计报表statement of account 6Q?BwD+>  
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往来帐目account current 0kkRK*fp}x  
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现在往来帐||存款额current accout <y is  
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销货帐account sales ~GAlNIv]  
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共同计算帐项joint account (N)r#"FV  
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未决帐项outstanding account zv8aV2?D  
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贷方帐项credit account||creditor account h
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借方帐项debit account||debtor account ]2hF!{wc  
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应付帐||应付未付帐account payable W}#QKZ)MB  
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应收帐||应收未收帐account receivable q/W{PBb-2k  
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新交易||新帐new account w>H%[\Qs  
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未决帐||老帐old account N"q+UCRC  
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现金帐cash account bc0)'a\  
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流水帐running account H{ Y5YTg]  
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暂记帐||未定帐suspense account S*2L4Uj`|  
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过期帐||延滞帐overdue account||pastdue account e4>L@7  
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杂项帐户sundry account 1?e>x91  
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详细帐单||明细表detail account WIH4Aw  
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呆帐bad account &4[#_(pk  
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会计项目title of account b.%B;qB  
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会计薄||帐薄account-book Z+`{JE#  
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营业报告书||损益计算表account of budiness||business report <De3mZb  
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借贷细帐||交验帐account rendered HhY2`P8  
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明细帐account stated NbdM ec  
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与…银行开立一户头to open an account with dx?njR  
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与…银行建立交易to keep account with [ilv/V<  
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继续记帐to keep account 'j,Li(@}  
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与…有交易to have an account with Cf1wM:K|8  
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作成会计帐||有往来帐项to make out an account with Y4~wNs6  
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清算||清理债务to make up an account &"j).Ogm
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清洁帐目||与…停止交易to close ones account with I;11j  
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结帐to close an account NV:XPw/  
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清理未付款to ask an account||to demand an account M_.,c Vk  
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结清差额to balance the account with feq6!k7  
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清算to settle an account||to liquidate an account||to square an account &F*QYz[  
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审查帐目||监查帐目to audit an account Lv5 ==w}  
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检查帐目to examine an account IOSoc 7+"  
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转入A的帐户to charge the amount to As account k| cI!   
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以计帐方式付款to pay on account [dF=1E>W_J  
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代理某人||为某人on ones account||on account of one ]GRq  
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为自己计算||独立帐目on ones own account Z *
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由某人收益并负风险on ones account and risk||for ones account and risk yz$1qEII`q  
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由某人负担for ones account||for account of one xPJJ !mY  
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按某人指示||列入某人帐户by order and for account of one KdMA58)  
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列入5月份帐目for May account + siNU#!  
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编入某中帐项下to pass to the account of||to place to the account of 9x^ /kAB  
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寄出清算书to send in an account||to send in render an account d4h(F,K7V  
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支票薄cheque book IeI%X\G  
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支票陈票人cheque drawer UZ3Aq12U}a  
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持票人cheque holder Y'*h_K  
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不记名支票cheque to bearer||bearer cheque ` 3P62M<  
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记名支票||认人支票cheque to order *LdH/C.LIf  
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到期支票antedated cheque ?Cfp=85ea!  
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未到期支票postdated cheque 1Klu]J%  
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保付支票certified cheque %-po6Vf  
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未获兑现支票，退票returned cheque 8>;o MM  
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横线支票crossed cheque t1s@Ub5);I  
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普通横线general crossing =H
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特别横线special crossing ED&KJnquWJ  
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空白支票blank cheque baGI(Dk  
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失效支票，过期支票stale cheque ,{t!->K  
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普通支票open cheque -bQvJ`iF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `&JA7UD>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xF0 *q  
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支票换现金||兑现to cash a cheque mt7:`-  
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清理票款to clear a cheque rMloj8O*  
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保证兑现to certify a cheque X/"H+l  
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填写支票数额to fill up a cheque 2Ta F7Jn  
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支票上划线to cross a cheque cMAfW3j: ;  
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开发支票to make out a cheque ['<rfK  
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签发支票，开立支票to draw a cheque||to issue a cheque -B!pg7>'##  
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透支支票to overdraw a cheque cj)~7 WF  
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背书支票to endorse a cheque b
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请付票款||清付票款to pay a cheque||to honour a cheque &gfQ ZxT  
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支票退票to dishonour a cheque ]]4E)j8  
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拒付支票to refuse a cheque `JCC-\9T_  
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拒付支票to stop payment of a cheque 2},}R'aR  
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提示要求付款to present for payment *V/SI E*8  
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见票即付持票人payable to bearer ;L7<mU  
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支付指定人payable to order u/AN| y  
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已过期||无效out of date||stale 0M"E6z)9  
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请给出票人R/D||refer to drawer P~&X$H%e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %$08*bAtB7  
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文字与数字不一致words and figures differ ~I'hiV^-  
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支票 C$_H)I  
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时间已过account closed ~7*HZ:.  
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更改处应加盖印章alterations require initials i9\Pks#l%  
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时间已过effects not cleared OAv/P|n=  
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停止付款payment stopped Yz,*
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支票毁损cheque mutilated $T1c{T6n}  
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汇款||寄钱to remit||to send money w^r*qi"  
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寄票供取款||支票支付to send a cheque for payment )sW1a  
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寄款人a remitter GU=h2LSi]  
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收款人a remittee g|W~0A@D  
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国外汇票foreign Bill }O_6wi  
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国内汇票inland Bill @mW0EJ8bb  
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跟单汇票documentary bill 4H{L>e  
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空头汇票accommodation bill $+$+;1[  
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原始汇票original bill F+9|D  
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改写||换新票据renewed bill VYvHpsI  
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即期汇票sight bill||bill on demand .{~ygHQ`f  
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…days after date||…days after date…日后付款 4_)@Nq  
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…months after date||…months after date…月后付款 =p ^Sn
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见票后…日付款…days after sight||…days sight k(!#^Mlz[  
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见票后…月付款…months after sight||…months sight nTp?  
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同组票据set of bills PudwcP{  
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单张汇票sola of exchange||sole of exchange d%\en&:la  
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远期汇票usance bill||bill at usance 9!}&&]Q`  
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长期汇票long bill s^)wh v`C  
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短期汇票short bill 2a3i]e5Kt  
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逾期汇票overdue bill L?23Av0W  
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宽限日期days of grace ]SA]{id+  
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电汇telegraphic transfer （T.T） oQ{(7.e7)  
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邮汇postal order||postal note （Am.）||post office order||money order KU|dw^Yk  
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本票promissory note （P/N） tF}Vs}  
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押汇负责书||押汇保证书letter of hypothecation QVA)&k'T,  
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副保||抵押品||付属担保物collateral security t2Q40' `  
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担保书trust receipt||letter of indemnity w 4-E@>%  
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承兑||认付acceptance lv\C(^mGq  
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单张承兑general acceptance NZ`Mq  
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有条件承兑qualified acceptance }g6:9%ZMu  
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附条件认付conditional acceptance unn2MP'  
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部分认付partial acceptance   :wtr{,9rZ