[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。   \#G`$JD  
会计报表statement of account  2Np9*[C  
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往来帐目account current ^=.|\ YM  
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现在往来帐||存款额current accout B~LB^ n(>@  
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销货帐account sales ?HZ+fS,-  
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共同计算帐项joint account Lr40rLx;u  
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未决帐项outstanding account w}oH]jVKL6  
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贷方帐项credit account||creditor account pz.<5  
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借方帐项debit account||debtor account y4P mL  
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应付帐||应付未付帐account payable |]\qI  
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应收帐||应收未收帐account receivable CO5?UgA  
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新交易||新帐new account ]UFf-  
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未决帐||老帐old account khW3z*e#  
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现金帐cash account "m /0>U
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流水帐running account OC"W=[Myl  
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暂记帐||未定帐suspense account U,aV{qz  
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过期帐||延滞帐overdue account||pastdue account b[$l{RQ[?  
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杂项帐户sundry account [ V/*{Z  
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详细帐单||明细表detail account Dgp"RUP  
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呆帐bad account 0.t;i4  
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会计项目title of account h-Ffs  
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会计薄||帐薄account-book GC#3{71  
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营业报告书||损益计算表account of budiness||business report 4~DFtWbf  
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借贷细帐||交验帐account rendered {b=]JPE  
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明细帐account stated :W-"UW,  
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与…银行开立一户头to open an account with 50Pz+:  
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与…银行建立交易to keep account with 28>gAz.#  
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继续记帐to keep account 7M=`Z{=9  
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与…有交易to have an account with Qpe&_.&RE  
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作成会计帐||有往来帐项to make out an account with tTX2>8Gmr  
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清算||清理债务to make up an account q6%jCt2'  
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清洁帐目||与…停止交易to close ones account with )apqL{u:=  
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结帐to close an account 7D@O:yO  
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清理未付款to ask an account||to demand an account 5<0&y3  
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结清差额to balance the account with XkDjA#nx`  
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清算to settle an account||to liquidate an account||to square an account !iN=py  
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审查帐目||监查帐目to audit an account h# c.HtVE  
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检查帐目to examine an account R^.E";/h  
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转入A的帐户to charge the amount to As account sgW*0o  
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以计帐方式付款to pay on account oKLL~X>!U  
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代理某人||为某人on ones account||on account of one )kfj+/  
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为自己计算||独立帐目on ones own account q+<X*yC  
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由某人收益并负风险on ones account and risk||for ones account and risk t}n:!v"|+O  
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由某人负担for ones account||for account of one 'id]<<F  
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按某人指示||列入某人帐户by order and for account of one JR>#PJ,N-  
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列入5月份帐目for May account Gw%P5 r}Y  
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编入某中帐项下to pass to the account of||to place to the account of ]Y@Db5S$T  
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寄出清算书to send in an account||to send in render an account 30cZz  
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支票薄cheque book 0$Rl78>(  
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支票陈票人cheque drawer Vm\ly;v'R  
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持票人cheque holder I2"
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不记名支票cheque to bearer||bearer cheque D2<(V,h9  
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记名支票||认人支票cheque to order N1dv}!/*.+  
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到期支票antedated cheque J4Yu|E<&  
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未到期支票postdated cheque p@`]9tLP(K  
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保付支票certified cheque $"#2hVO  
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未获兑现支票，退票returned cheque X1LwIa>  
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横线支票crossed cheque ^)wTCkH&y  

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普通横线general crossing ! J7ExfEA  
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特别横线special crossing o'#ow(X  
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空白支票blank cheque w6cW7}ZD,  
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失效支票，过期支票stale cheque JJE3\  
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普通支票open cheque h!yI(cY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8? U!PW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \jHHj\LLr.  
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支票换现金||兑现to cash a cheque Zb? u'Vm=u  
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清理票款to clear a cheque B)v|A  
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保证兑现to certify a cheque |qAU\m"Pc  
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填写支票数额to fill up a cheque R?Ou= p .  
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支票上划线to cross a cheque +9fQ YJBA  
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开发支票to make out a cheque x o{y9VS  
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签发支票，开立支票to draw a cheque||to issue a cheque E=&":I6O  
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透支支票to overdraw a cheque ny'wS  
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背书支票to endorse a cheque K2@],E?e%|  
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请付票款||清付票款to pay a cheque||to honour a cheque >V$ S\"  
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支票退票to dishonour a cheque k"pN  
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拒付支票to refuse a cheque 6Z>G%yK  
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拒付支票to stop payment of a cheque zk^uS#  
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提示要求付款to present for payment +]$c+!khj  
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见票即付持票人payable to bearer 557%^)v  
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支付指定人payable to order Y0;66bfh}  
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已过期||无效out of date||stale qL2Sv(A Z!  
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请给出票人R/D||refer to drawer $l/w.z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c-`izn]  
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文字与数字不一致words and figures differ K[R.B!;N  
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支票 8<_dNt'91  
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时间已过account closed kB]?9
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更改处应加盖印章alterations require initials D22jWm2  
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时间已过effects not cleared (AswV7aGe  
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停止付款payment stopped +1>\o|RF  
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支票毁损cheque mutilated <I.{meDg  
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汇款||寄钱to remit||to send money Wf>=^ ~ `  
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寄票供取款||支票支付to send a cheque for payment }ZkGH}K_}  
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寄款人a remitter '=1@,Skj-  
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收款人a remittee +{[E Ow  
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国外汇票foreign Bill eJ_$Etc  
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国内汇票inland Bill GpGq' 8|(  
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跟单汇票documentary bill .7r$jmuFs  
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空头汇票accommodation bill \5R>+[n!  
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原始汇票original bill aT}?-CU xx  
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改写||换新票据renewed bill -< }#ImTN  
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即期汇票sight bill||bill on demand HRW}Yl  
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…days after date||…days after date…日后付款 _{48s8V  
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…months after date||…months after date…月后付款 ^9 {r2d&c  
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见票后…日付款…days after sight||…days sight #u$Z/,  
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见票后…月付款…months after sight||…months sight =qFDrDt  
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同组票据set of bills | sZu1K  
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单张汇票sola of exchange||sole of exchange VO+3@d:  
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远期汇票usance bill||bill at usance p="K4E8~H  
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长期汇票long bill Y~uqKb;A  
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短期汇票short bill 0q:g Dc6z  
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逾期汇票overdue bill v}-jls  
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宽限日期days of grace Ax"I$6n>  
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电汇telegraphic transfer （T.T） 6N]V.;0_5  
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邮汇postal order||postal note （Am.）||post office order||money order b=j]tb,  
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本票promissory note （P/N） bLpGrGJs  
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押汇负责书||押汇保证书letter of hypothecation FWzf8*^  
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副保||抵押品||付属担保物collateral security mQ]wLPP{1  
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担保书trust receipt||letter of indemnity 8{Id+Q>Vo,  
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承兑||认付acceptance ]kd )j  
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单张承兑general acceptance =w&<LJPJ  
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有条件承兑qualified acceptance Ghgo"-,#  
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附条件认付conditional acceptance De*Z UN|<  
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部分认付partial acceptance   a+CHrnU\;