[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。   7bk77`qWr  
会计报表statement of account [:{ FR2*x  
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往来帐目account current |J,zU6t  
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现在往来帐||存款额current accout *0xL(  
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销货帐account sales ?VNtT/  
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共同计算帐项joint account >Xk42zvqn  
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未决帐项outstanding account 0TmEa59P  
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贷方帐项credit account||creditor account ?{qUn8f2  
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借方帐项debit account||debtor account a2B71RT~  
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应付帐||应付未付帐account payable YSeH;<'  
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应收帐||应收未收帐account receivable @4*:qj?  
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新交易||新帐new account ~{I.qv)>M~  
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未决帐||老帐old account :')[pO_FW*  
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现金帐cash account Qb^G1#r@C  
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流水帐running account Z6zV 9hn  
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暂记帐||未定帐suspense account /xk7Z q  
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过期帐||延滞帐overdue account||pastdue account KQPu9f9  
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杂项帐户sundry account x]c8?H9,&  
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详细帐单||明细表detail account UGPDwgq\v  
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呆帐bad account /]`@.mZ9:  
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会计项目title of account <T_3s\  
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会计薄||帐薄account-book kZw"a*6  
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营业报告书||损益计算表account of budiness||business report 6|jZv~rS$  
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借贷细帐||交验帐account rendered 6iU&9Z<%  
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明细帐account stated Ce}`z L  
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与…银行开立一户头to open an account with r{R-X3s
 
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与…银行建立交易to keep account with M/<ypJ  
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继续记帐to keep account &BPYlfB1  
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与…有交易to have an account with |}G"^r  
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作成会计帐||有往来帐项to make out an account with `yfZ{<  
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清算||清理债务to make up an account _
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清洁帐目||与…停止交易to close ones account with %L.S~dN6  
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结帐to close an account Cv,WG]E7(  
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清理未付款to ask an account||to demand an account zVE" 6  
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结清差额to balance the account with 1`8s
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清算to settle an account||to liquidate an account||to square an account iWt%B oyi  
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审查帐目||监查帐目to audit an account RE t &QP  
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检查帐目to examine an account Q6(~VvC-  
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转入A的帐户to charge the amount to As account MXSD8]
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以计帐方式付款to pay on account I"x'  
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代理某人||为某人on ones account||on account of one L\4rvZa  
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为自己计算||独立帐目on ones own account I[%IW4jJ  
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由某人收益并负风险on ones account and risk||for ones account and risk dg|+?M^9`  
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由某人负担for ones account||for account of one vJ0v6\  
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按某人指示||列入某人帐户by order and for account of one qBk[Afjgz  
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列入5月份帐目for May account 7}xQ4M\u$  
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编入某中帐项下to pass to the account of||to place to the account of ?Z|y-4 &>  
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寄出清算书to send in an account||to send in render an account (B` NnL$  
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支票陈票人cheque drawer _ (b4|hJ'  
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持票人cheque holder ~/4j&IG  
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不记名支票cheque to bearer||bearer cheque ^Ip\`2^u  
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记名支票||认人支票cheque to order <> =(BAw  
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到期支票antedated cheque L^^f.w#m  
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未到期支票postdated cheque Q]/g=Nn ^~  
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保付支票certified cheque /pe.?Zd  
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未获兑现支票，退票returned cheque Q-_;.xy#4  
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横线支票crossed cheque e,vgD kI;  
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普通横线general crossing w#(E+s~}  
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特别横线special crossing i+-Y"vRi  
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空白支票blank cheque ^YPw'cZZ&  
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失效支票，过期支票stale cheque ^oHK.x#{  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qa16x<Xlm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iV%tn{fc  
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支票换现金||兑现to cash a cheque !P:~oo=  
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清理票款to clear a cheque hzk]kM/OC  
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保证兑现to certify a cheque v/Ei0}e6~  
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填写支票数额to fill up a cheque Oz,/y3_  
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支票上划线to cross a cheque D(S^g+rd  
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开发支票to make out a cheque ^RS`q+g  
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签发支票，开立支票to draw a cheque||to issue a cheque =: =uV0jX\  
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透支支票to overdraw a cheque <[GkhPfZ  
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背书支票to endorse a cheque )b Ac U  
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请付票款||清付票款to pay a cheque||to honour a cheque F.JvMy3  
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支票退票to dishonour a cheque Hi<5jl  
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拒付支票to refuse a cheque !8O*)=RA  
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拒付支票to stop payment of a cheque @
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提示要求付款to present for payment FHS6
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见票即付持票人payable to bearer ]?`t spm<t  
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支付指定人payable to order xCMcS~ 3/  
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已过期||无效out of date||stale q(J3fjY)  
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请给出票人R/D||refer to drawer io$!z=W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;_GS<[A3  
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文字与数字不一致words and figures differ @O/-~,E68  
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支票 gh3XC.&  
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时间已过account closed hGx)X64Mw  
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更改处应加盖印章alterations require initials S$Tc\/{  
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时间已过effects not cleared 18
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停止付款payment stopped -9)<[>:  
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支票毁损cheque mutilated C3^QNhv  
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汇款||寄钱to remit||to send money 4hep1Kz%  
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寄票供取款||支票支付to send a cheque for payment s_A<bW566F  
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寄款人a remitter e$M \HPc  
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收款人a remittee 8jW"8~Y#0  
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国外汇票foreign Bill 8y5iT?.~vy  
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国内汇票inland Bill j_\nsM7  
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跟单汇票documentary bill rcUXYJCh-  
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空头汇票accommodation bill T2
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原始汇票original bill ,2\?kPoc8  

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改写||换新票据renewed bill $ Fx:w  
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即期汇票sight bill||bill on demand [jb3lO$Xa  
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…days after date||…days after date…日后付款 'r;C(Gh6  
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…months after date||…months after date…月后付款 W`HO Q  
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见票后…日付款…days after sight||…days sight EugQr<sM#  
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见票后…月付款…months after sight||…months sight zrD];DP  
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同组票据set of bills rO8Q||@>A  
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单张汇票sola of exchange||sole of exchange 6")co9  
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远期汇票usance bill||bill at usance f( (p\&y  
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长期汇票long bill 0@;kD]Z  
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短期汇票short bill  xi5/Wc6  
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逾期汇票overdue bill hVQ TW[  
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宽限日期days of grace 9 d ZE#l!Q  
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电汇telegraphic transfer （T.T） eM)E3~K:2  
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邮汇postal order||postal note （Am.）||post office order||money order o S'M  
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本票promissory note （P/N） MZ_+do
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押汇负责书||押汇保证书letter of hypothecation ~i)O^CKq  
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副保||抵押品||付属担保物collateral security !6:q#B*  
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担保书trust receipt||letter of indemnity #A|~s;s>N  
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承兑||认付acceptance D7Y5q*F  
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单张承兑general acceptance z~d\d!u1  
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有条件承兑qualified acceptance 4_,l[BhsQG  
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附条件认付conditional acceptance g%w@v$  
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部分认付partial acceptance   5 Vm  |/