[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。   !Pb39[f  
会计报表statement of account @g'SH:}  
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往来帐目account current Fh$Xcz~i  
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现在往来帐||存款额current accout R?[KK<sWWe  
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销货帐account sales ssC5YtF7X  
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共同计算帐项joint account UZ+FV;<  
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未决帐项outstanding account \ >(;t#>  
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贷方帐项credit account||creditor account  !(<Yc5  
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借方帐项debit account||debtor account 7)Rx-  
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应付帐||应付未付帐account payable xFY;aK  
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应收帐||应收未收帐account receivable 6"W~%FSJX  
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新交易||新帐new account qe:,%a-9  
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未决帐||老帐old account A8R}W=  
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现金帐cash account 5Qik{cWxBq  
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流水帐running account <"@~  
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暂记帐||未定帐suspense account !z;a>[T'  
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过期帐||延滞帐overdue account||pastdue account d\dt}&S 5  
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杂项帐户sundry account u><gmp&  
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详细帐单||明细表detail account z$E+x Z  
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呆帐bad account 0!rU,74I=  
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会计项目title of account SQ)$>3>C  
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会计薄||帐薄account-book %,GY&hTw  
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营业报告书||损益计算表account of budiness||business report hq/\'Z&!+P  
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借贷细帐||交验帐account rendered uYS?# g  
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明细帐account stated G.O0*E2V  
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与…银行开立一户头to open an account with C8y 3T/G  
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与…银行建立交易to keep account with 'bkecC  
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继续记帐to keep account ` &|
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与…有交易to have an account with Nc[>CgX"@  
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作成会计帐||有往来帐项to make out an account with \*!?\Ko`W  
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清算||清理债务to make up an account 1#Dpj.cO#  
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清洁帐目||与…停止交易to close ones account with c}Y(Myd  
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结帐to close an account G[r_|-^S  
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清理未付款to ask an account||to demand an account 0X `Qt[  
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结清差额to balance the account with -fz |  
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清算to settle an account||to liquidate an account||to square an account 4t|g G`QW7  
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审查帐目||监查帐目to audit an account ,!|/|4vh  
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检查帐目to examine an account $
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转入A的帐户to charge the amount to As account @xmO\  
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以计帐方式付款to pay on account (i1FMd}G  
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代理某人||为某人on ones account||on account of one )~T)$TS  
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为自己计算||独立帐目on ones own account IwKhun  
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由某人收益并负风险on ones account and risk||for ones account and risk 7UejK r  
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由某人负担for ones account||for account of one #gMMhB=  
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按某人指示||列入某人帐户by order and for account of one EQSOEf[
 
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列入5月份帐目for May account 4vT!xn  
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编入某中帐项下to pass to the account of||to place to the account of #M$[C d I$  
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寄出清算书to send in an account||to send in render an account =dHM)O XD"  
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支票薄cheque book +wXrQV  
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支票陈票人cheque drawer 4A&e+kz&:R  
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持票人cheque holder c,qCZ-.Sg  
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不记名支票cheque to bearer||bearer cheque KCFwO'  
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记名支票||认人支票cheque to order $P-m6  
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到期支票antedated cheque :2My|3H\  
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未到期支票postdated cheque EVL;"   
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保付支票certified cheque i6CY
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未获兑现支票，退票returned cheque |BkY"F7m9  
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横线支票crossed cheque ,m?D\Pru  
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普通横线general crossing -9I%  
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特别横线special crossing P` F'Nf2U  
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空白支票blank cheque h3EDN:FQ  
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失效支票，过期支票stale cheque !O6Is'%B  
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普通支票open cheque 5{0>7c|.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ww&- `.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T;r];Y(b*  
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支票换现金||兑现to cash a cheque rY ?F6'}  
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清理票款to clear a cheque ;u};&sm  
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保证兑现to certify a cheque d3G{0PX  
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填写支票数额to fill up a cheque 9>&tMq  
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支票上划线to cross a cheque rKQASRF5*  
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开发支票to make out a cheque k\c &2T]
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签发支票，开立支票to draw a cheque||to issue a cheque m
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透支支票to overdraw a cheque blfE9Oy  
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背书支票to endorse a cheque #A/]Vs$  
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请付票款||清付票款to pay a cheque||to honour a cheque mfngbFa1  
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支票退票to dishonour a cheque H6k
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拒付支票to refuse a cheque ;c X^8;F0  
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拒付支票to stop payment of a cheque i.&Kpw9;m  
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提示要求付款to present for payment @L[PW@:SZ  
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见票即付持票人payable to bearer KUp  
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支付指定人payable to order AaVI%$  
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已过期||无效out of date||stale X,WQ'|rC  
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请给出票人R/D||refer to drawer Lp:Nw4_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,7^d9v3t  
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文字与数字不一致words and figures differ 2^)D .&  
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支票 qri}=du &F  
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时间已过account closed !,cQ'*<W8-  
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更改处应加盖印章alterations require initials )XLj[6j0  
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时间已过effects not cleared oL
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停止付款payment stopped ;_mgiKHg  
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支票毁损cheque mutilated )l`1)Ea~  
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汇款||寄钱to remit||to send money =nJ{$%L\x,  
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寄票供取款||支票支付to send a cheque for payment GwcI0~5  
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寄款人a remitter CPVzX%=  
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收款人a remittee "gFxfWIA  
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国外汇票foreign Bill j7K5SS_]  
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国内汇票inland Bill Z;#%t.  
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跟单汇票documentary bill WrNLGkt  
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空头汇票accommodation bill 1j11|~  
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原始汇票original bill +#4]o }6G  
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改写||换新票据renewed bill yf!,4SUkU  
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即期汇票sight bill||bill on demand ndw7v  
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…days after date||…days after date…日后付款 +]c/&Xo!  
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…months after date||…months after date…月后付款 y
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见票后…日付款…days after sight||…days sight |m)kN2w  
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见票后…月付款…months after sight||…months sight =Q-k'=6\  
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同组票据set of bills qNxB{0(D  
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单张汇票sola of exchange||sole of exchange FbAW_Am(  
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远期汇票usance bill||bill at usance "k:=Y7Dx  
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长期汇票long bill (Sv>NQp  
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短期汇票short bill [}-3Pp F  
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逾期汇票overdue bill l+zb~  
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宽限日期days of grace )&,{?$.  
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电汇telegraphic transfer （T.T） fPqr6OYz  
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邮汇postal order||postal note （Am.）||post office order||money order lr~0p
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本票promissory note （P/N） IRW^ok.'b!  
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押汇负责书||押汇保证书letter of hypothecation HC*?DJ,  
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副保||抵押品||付属担保物collateral security Kct@87z  
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担保书trust receipt||letter of indemnity {ci.V*:"  
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承兑||认付acceptance F<|t\KOW  
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单张承兑general acceptance -ijC_`>  
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有条件承兑qualified acceptance xHA0gZf  
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附条件认付conditional acceptance vB\]u.  
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部分认付partial acceptance   i)a%!1Ar