[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。   JQ;.+5 N<K  
会计报表statement of account 6yBd9=3K  
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往来帐目account current 6O/c%1VHA3  
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现在往来帐||存款额current accout kxN O9w  
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销货帐account sales :h |]j[2p  
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共同计算帐项joint account wx[m-\  
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未决帐项outstanding account
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贷方帐项credit account||creditor account DRR)mQBb  
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借方帐项debit account||debtor account  BdiV  
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应付帐||应付未付帐account payable v-SXPL]_^  
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应收帐||应收未收帐account receivable qrp@   
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新交易||新帐new account oGB|k]6]|  
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未决帐||老帐old account |dbKK\ X9  
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现金帐cash account AoOA.t6RVo  
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流水帐running account :{ZwzJ  
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暂记帐||未定帐suspense account c?EvrtND  
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过期帐||延滞帐overdue account||pastdue account s[y.gR.(  
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杂项帐户sundry account UWqD)6  
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详细帐单||明细表detail account Wh| T3&  
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呆帐bad account o h\$u5  
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会计项目title of account ^}p##7t[  
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会计薄||帐薄account-book <>9!oOa  
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营业报告书||损益计算表account of budiness||business report ^M6lF5  
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借贷细帐||交验帐account rendered $7DW-TA  
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明细帐account stated S\N1qux{  
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与…银行开立一户头to open an account with 0LH6G[  
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与…银行建立交易to keep account with 4 O8ct,Y  
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继续记帐to keep account 6d6cZGS[:  
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与…有交易to have an account with bc'Io
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作成会计帐||有往来帐项to make out an account with 196a~xNV  
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清算||清理债务to make up an account ylZQwICk  
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清洁帐目||与…停止交易to close ones account with "Bf8mEmp  
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结帐to close an account Cj8&wz}ez  
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清理未付款to ask an account||to demand an account k9rws  
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结清差额to balance the account with e`qrafa  
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清算to settle an account||to liquidate an account||to square an account uxU-N  
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审查帐目||监查帐目to audit an account hI86WP9*  
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检查帐目to examine an account kzRvLs4xM  
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转入A的帐户to charge the amount to As account L K#A  
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以计帐方式付款to pay on account `}),wBq  
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代理某人||为某人on ones account||on account of one ta)gOc)r R  
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为自己计算||独立帐目on ones own account J -z.  
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由某人收益并负风险on ones account and risk||for ones account and risk Qf=^CQ=lV  
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由某人负担for ones account||for account of one Cb
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按某人指示||列入某人帐户by order and for account of one b /UXO$_~-  
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列入5月份帐目for May account 1!1JT;gG^9  
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编入某中帐项下to pass to the account of||to place to the account of j_rO_m<8  
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寄出清算书to send in an account||to send in render an account g&g:HH:  
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支票薄cheque book y05!-G:Y\  
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支票陈票人cheque drawer hFA |(l6  
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持票人cheque holder }` 3-  
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不记名支票cheque to bearer||bearer cheque _]*[TGap  
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记名支票||认人支票cheque to order zKP[]S-  
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到期支票antedated cheque i}LQ}35@  
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未到期支票postdated cheque ?3N/
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保付支票certified cheque D?E VzG  
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未获兑现支票，退票returned cheque @GAj%MK$  
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横线支票crossed cheque ZOqA8#\  
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普通横线general crossing P
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特别横线special crossing suQ`a_zJ  
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空白支票blank cheque :D}?H@(69  
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失效支票，过期支票stale cheque + ,]&&  
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普通支票open cheque c5
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QN;NuDHN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *>iJ=H  
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支票换现金||兑现to cash a cheque .}R'(gN\6  
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清理票款to clear a cheque '
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保证兑现to certify a cheque ,iiI5FR  
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填写支票数额to fill up a cheque *}r6V"pH~  
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支票上划线to cross a cheque Odt<WG  
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开发支票to make out a cheque 00W_XhJ  
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签发支票，开立支票to draw a cheque||to issue a cheque &6Wim<*  
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透支支票to overdraw a cheque /{ 8.Jcx$  
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背书支票to endorse a cheque b!;WF  
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请付票款||清付票款to pay a cheque||to honour a cheque KC\W6|NtGj  
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支票退票to dishonour a cheque SMm
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拒付支票to refuse a cheque wlX K2D  
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拒付支票to stop payment of a cheque }Tk*?tYt  
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提示要求付款to present for payment ^W ,x  
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见票即付持票人payable to bearer =$%_asQJ  
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支付指定人payable to order )Rw O2H  
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已过期||无效out of date||stale af2yng  
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请给出票人R/D||refer to drawer Fm.IRu<\`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @$d_JwI  
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文字与数字不一致words and figures differ 0Z~G:$O/i  
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支票 `BZX\LPHm  

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时间已过account closed
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更改处应加盖印章alterations require initials ( &Z`P  
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时间已过effects not cleared 0E#3XhU  

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停止付款payment stopped r6eApKZ>f6  
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支票毁损cheque mutilated CK+_T}+-  
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汇款||寄钱to remit||to send money @z)_m!yV1  
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寄票供取款||支票支付to send a cheque for payment %@d~)f  
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寄款人a remitter WSW,}tFp"  
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收款人a remittee p$cSES>r:  
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国外汇票foreign Bill D 4\T`j:  
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国内汇票inland Bill _ADK8a6%)  
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跟单汇票documentary bill S?5z  
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空头汇票accommodation bill H+>l][  
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原始汇票original bill :h&*<!O2B`  
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改写||换新票据renewed bill WBA0! g98  
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即期汇票sight bill||bill on demand zA![c l>$  
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…days after date||…days after date…日后付款 ^L;`F  
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…months after date||…months after date…月后付款 r)dT,X[}F  
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见票后…日付款…days after sight||…days sight ~mtL\!vaM  
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见票后…月付款…months after sight||…months sight Zjt3U;Y
 
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同组票据set of bills J*8fGR%  
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单张汇票sola of exchange||sole of exchange w*ig[{ I  
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远期汇票usance bill||bill at usance gJ>?<F;  
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长期汇票long bill Rtn.cSd  
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短期汇票short bill ]OH
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逾期汇票overdue bill "!gd)^<e  
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宽限日期days of grace jj#K[@u  
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电汇telegraphic transfer （T.T） S 1|[}nYP  
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邮汇postal order||postal note （Am.）||post office order||money order }}Eko7'^  
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本票promissory note （P/N） W z3y+I/&  
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押汇负责书||押汇保证书letter of hypothecation IyYC).wU}  
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副保||抵押品||付属担保物collateral security @Wy>4B^  
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担保书trust receipt||letter of indemnity ld4Q hZia  
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承兑||认付acceptance k#ED#']N  
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单张承兑general acceptance -d6|D?}S  
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有条件承兑qualified acceptance WtFv"$V  
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附条件认付conditional acceptance `pE~M05  
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部分认付partial acceptance   jhUab],