[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。   4S03W
 
会计报表statement of account ab3" ?.3m  
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往来帐目account current y . AN0  
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现在往来帐||存款额current accout C5;"mo-  
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销货帐account sales EeL~`$f  
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共同计算帐项joint account dd98
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未决帐项outstanding account @bD,^3U  
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贷方帐项credit account||creditor account dL[mX .j"  
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借方帐项debit account||debtor account shP,-Vs#  
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应付帐||应付未付帐account payable ?vM{9!M  
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应收帐||应收未收帐account receivable |bB..b  
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新交易||新帐new account MPNBA1s  
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未决帐||老帐old account udW, P  
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现金帐cash account U4^dDj  
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流水帐running account sF(U?)48  
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暂记帐||未定帐suspense account JWH}0+1*  
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过期帐||延滞帐overdue account||pastdue account .6  
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杂项帐户sundry account ka"jv"z  
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详细帐单||明细表detail account S.M<
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呆帐bad account >8jDW "Ua  
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会计项目title of account x"_f$,:!  
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会计薄||帐薄account-book PMkwY{.u  
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营业报告书||损益计算表account of budiness||business report %3"3OOT7  
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借贷细帐||交验帐account rendered ("mW=Ln  
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明细帐account stated IcaIB
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与…银行开立一户头to open an account with 'KyT]OObS  
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与…银行建立交易to keep account with ZFrK'BvbR  
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继续记帐to keep account ^JYR^X>_  
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与…有交易to have an account with T| 9Yo=UK%  
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作成会计帐||有往来帐项to make out an account with )Q7;)iPY#  
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清算||清理债务to make up an account unjo&  
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清洁帐目||与…停止交易to close ones account with !M3Iu
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结帐to close an account XXe7w3x
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清理未付款to ask an account||to demand an account }yB@?  
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结清差额to balance the account with .@=d I  
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清算to settle an account||to liquidate an account||to square an account &TC  
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审查帐目||监查帐目to audit an account }14.
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检查帐目to examine an account 8U\ +b?}  
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转入A的帐户to charge the amount to As account TXrC5AJx  
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以计帐方式付款to pay on account :_^9.`  
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代理某人||为某人on ones account||on account of one %\5y6  
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为自己计算||独立帐目on ones own account Zc%S`zK`7  
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由某人收益并负风险on ones account and risk||for ones account and risk !q7M+j4  
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由某人负担for ones account||for account of one j-A S {w  
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按某人指示||列入某人帐户by order and for account of one EH,uX{`e  
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列入5月份帐目for May account L^ +0K}eD  
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编入某中帐项下to pass to the account of||to place to the account of !gT6So  
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寄出清算书to send in an account||to send in render an account 2\s-4H| q  
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支票薄cheque book ]%mg(&p4  
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支票陈票人cheque drawer H;$w^Tr  
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持票人cheque holder 9_TZ;e  
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不记名支票cheque to bearer||bearer cheque ,xR^8G8  
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记名支票||认人支票cheque to order kB~:HQf  
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到期支票antedated cheque <'gCIIa2  
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未到期支票postdated cheque !\"C
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保付支票certified cheque mFo6f\DHr`  
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未获兑现支票，退票returned cheque ]cA){^.Jz  
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横线支票crossed cheque 3J[ P(G>Q  
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普通横线general crossing  _@d.wfM  
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特别横线special crossing H,\c"  
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空白支票blank cheque a_pkUOu6  
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失效支票，过期支票stale cheque (zTr/  
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普通支票open cheque 5V%K'a(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KsHovv-A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G19FSLrtA  
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支票换现金||兑现to cash a cheque O9g{XhMv>f  
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清理票款to clear a cheque @++ X H}  
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保证兑现to certify a cheque XrBLw}lD`N  
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填写支票数额to fill up a cheque E9 q8tE}  

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支票上划线to cross a cheque LfF<wDvXf  
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开发支票to make out a cheque +mAMCM2N  
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签发支票，开立支票to draw a cheque||to issue a cheque m>UJ ; F  
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透支支票to overdraw a cheque -4X,x  
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背书支票to endorse a cheque "hQV\|!\  
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请付票款||清付票款to pay a cheque||to honour a cheque )[zyvU. J3  
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支票退票to dishonour a cheque Fbk<qQH  
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拒付支票to refuse a cheque Gt- -7S  
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拒付支票to stop payment of a cheque n>iPAD  
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提示要求付款to present for payment 4e*0kItC  
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见票即付持票人payable to bearer FRfMtx
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支付指定人payable to order KAUYE^  
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已过期||无效out of date||stale c&R.  
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请给出票人R/D||refer to drawer 5B98}N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R>Zn$%j\  
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文字与数字不一致words and figures differ kfmIhHlYQ  
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支票 /CZOO)n  
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时间已过account closed %X.Q\T  
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更改处应加盖印章alterations require initials c%B=TAs5c  
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时间已过effects not cleared P-vA.7  
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停止付款payment stopped f0hi70\(X  
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支票毁损cheque mutilated -D V;{8U4  
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汇款||寄钱to remit||to send money p=r{ODw#3  
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寄票供取款||支票支付to send a cheque for payment V];RQWs  
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寄款人a remitter (d!vm\-PH  
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收款人a remittee 9r)5d&,6  
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国外汇票foreign Bill "\V:W%23W{  
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国内汇票inland Bill PB9<jj;  
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跟单汇票documentary bill 6!gGWn5>}  
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空头汇票accommodation bill =|G PSRQ  
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原始汇票original bill a<HM|dcst  
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改写||换新票据renewed bill \ oL+O|  
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即期汇票sight bill||bill on demand J}.p6E~j  
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…days after date||…days after date…日后付款 !AMPA*  
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…months after date||…months after date…月后付款 8EP^M~rv  
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见票后…日付款…days after sight||…days sight c[;I\g  
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见票后…月付款…months after sight||…months sight MW&;{m?2(  
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同组票据set of bills jbg@CA*=C  
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单张汇票sola of exchange||sole of exchange Uh7kB`2  
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远期汇票usance bill||bill at usance \"uR&D  
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长期汇票long bill DG& kY+  
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短期汇票short bill R!-RSkB  
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逾期汇票overdue bill u'
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宽限日期days of grace _E ?(cWC  
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电汇telegraphic transfer （T.T） 4w\')@`[jk  
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邮汇postal order||postal note （Am.）||post office order||money order Qg4qjX](?  
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本票promissory note （P/N） 44cyD _(  
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押汇负责书||押汇保证书letter of hypothecation #LcF;1o%o2  
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副保||抵押品||付属担保物collateral security i8EMjLBUR  
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担保书trust receipt||letter of indemnity ]"F0"UH,  
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承兑||认付acceptance <@JK;qm>S  
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单张承兑general acceptance 5a_1x|Fhi  
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有条件承兑qualified acceptance ,7
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附条件认付conditional acceptance Fvl_5l  
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部分认付partial acceptance   mD=x3d