[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。   0M"n  
会计报表statement of account 1,%`vlYv  
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往来帐目account current vII{i  
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现在往来帐||存款额current accout 1oej<67PdJ  
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销货帐account sales v*?8:>:}  
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共同计算帐项joint account Ku l<Q<  
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未决帐项outstanding account "-$}GUK?Z  
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贷方帐项credit account||creditor account {&,p<5o  
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借方帐项debit account||debtor account `!vqT 3p,  
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应付帐||应付未付帐account payable reN\|?0{  
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应收帐||应收未收帐account receivable &))d],t
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新交易||新帐new account o~~;I  
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未决帐||老帐old account [7I bT:ph  
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现金帐cash account Ic2?1<IZA  
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流水帐running account :hZM$4  
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暂记帐||未定帐suspense account @:}c (j  
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过期帐||延滞帐overdue account||pastdue account xJCxzJ  
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杂项帐户sundry account OT 0c5x
 
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详细帐单||明细表detail account ^X96yj'?  
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呆帐bad account 9lb?%UFe  
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会计项目title of account zKd@Ab  
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会计薄||帐薄account-book [ [$CtqLg  
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营业报告书||损益计算表account of budiness||business report TF8#I28AD  
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借贷细帐||交验帐account rendered (.4lsKN<  
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明细帐account stated QF>T)1&J[7  
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与…银行开立一户头to open an account with M6g8+sio  
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与…银行建立交易to keep account with ok\-IU?  
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继续记帐to keep account {:1j>4m2  
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与…有交易to have an account with ?Lg(,-:  
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作成会计帐||有往来帐项to make out an account with 3x[Cpg ,  
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清算||清理债务to make up an account p\&O;48=   
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清洁帐目||与…停止交易to close ones account with ,:t,$A  
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结帐to close an account RcYUO*  
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清理未付款to ask an account||to demand an account @ VWED  
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结清差额to balance the account with S`kOtZ_N n  
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清算to settle an account||to liquidate an account||to square an account NH/A`Wm  
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审查帐目||监查帐目to audit an account Q a (Sb  
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检查帐目to examine an account t.( `$  
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转入A的帐户to charge the amount to As account F'K >@y  
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以计帐方式付款to pay on account j.&dH
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代理某人||为某人on ones account||on account of one $'V^_|EL7  
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为自己计算||独立帐目on ones own account uY5|Nmiu  
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由某人收益并负风险on ones account and risk||for ones account and risk 3RtVFDIZA"  
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由某人负担for ones account||for account of one T
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按某人指示||列入某人帐户by order and for account of one DSLX/uo1  
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列入5月份帐目for May account q9
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编入某中帐项下to pass to the account of||to place to the account of +^BThrB  
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寄出清算书to send in an account||to send in render an account y[i}iT/~  
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支票薄cheque book "pDU v^ie  
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支票陈票人cheque drawer I">">  
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持票人cheque holder h{)m}"n<R  
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不记名支票cheque to bearer||bearer cheque j& 7>ph  
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记名支票||认人支票cheque to order 9fX0?POG  
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到期支票antedated cheque Qb^{
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未到期支票postdated cheque uYebRCdR  
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保付支票certified cheque h>V6}(~;.  
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未获兑现支票，退票returned cheque \8#[AD*@s2  
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横线支票crossed cheque uVgA <*0  
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普通横线general crossing iU+SXsXLR4  
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特别横线special crossing n_{&dVE  
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空白支票blank cheque Y1lUO[F j  
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失效支票，过期支票stale cheque fKEDe
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普通支票open cheque nGGw(
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YQ+8lANC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &5jc &CS  
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支票换现金||兑现to cash a cheque g&RhPrtl  
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清理票款to clear a cheque $o9^b Z  
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保证兑现to certify a cheque  l  
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填写支票数额to fill up a cheque gRs@T<k2  
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支票上划线to cross a cheque ;t
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开发支票to make out a cheque `-s]dq  
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签发支票，开立支票to draw a cheque||to issue a cheque &B8x0 yi  
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透支支票to overdraw a cheque c~M'O26bW  
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背书支票to endorse a cheque 5!i\
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请付票款||清付票款to pay a cheque||to honour a cheque QeQwmI  
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支票退票to dishonour a cheque ;[C_h
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拒付支票to refuse a cheque x;JC{d#  
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拒付支票to stop payment of a cheque mg3YKHNG  
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提示要求付款to present for payment T~l Hm  
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见票即付持票人payable to bearer  #
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支付指定人payable to order gE&83i"  
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已过期||无效out of date||stale !J}Q%i  
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请给出票人R/D||refer to drawer z}$!B.)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eeUEqM$7EX  
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文字与数字不一致words and figures differ #"J
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支票 KupQtT<  
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时间已过account closed mm`yu$9gbP  
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更改处应加盖印章alterations require initials u85Uy yN  
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时间已过effects not cleared {r[g.@  
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停止付款payment stopped R|t.JoP9  
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支票毁损cheque mutilated /HM0p  
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汇款||寄钱to remit||to send money k9oLJ<.k  
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寄票供取款||支票支付to send a cheque for payment `Ct fe
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寄款人a remitter -@G,Ry-\t  
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收款人a remittee ~&T%u.u7  
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国外汇票foreign Bill f-l(H="e  
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国内汇票inland Bill ? LA`v_  
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跟单汇票documentary bill dG*2-v^G  
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空头汇票accommodation bill ^Jdji:  
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原始汇票original bill +{pS2I}d  
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改写||换新票据renewed bill q[MZSg  
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即期汇票sight bill||bill on demand Yl0_?.1 z  
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…days after date||…days after date…日后付款 U *']7-  
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…months after date||…months after date…月后付款 ;<)<4N"  
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见票后…日付款…days after sight||…days sight >,)tRQS  
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见票后…月付款…months after sight||…months sight X|Z2"*;b`  
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同组票据set of bills <9jN4hV  
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单张汇票sola of exchange||sole of exchange c6_i~0W56  
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远期汇票usance bill||bill at usance }{(J*T  
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长期汇票long bill /Dk`vn2eN  
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短期汇票short bill r; pS_PV  
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逾期汇票overdue bill ipdGAG  
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宽限日期days of grace "Q
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电汇telegraphic transfer （T.T） ;N;['xcx;  
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邮汇postal order||postal note （Am.）||post office order||money order  "yA=Tw  
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本票promissory note （P/N） |h(05Kbk  
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押汇负责书||押汇保证书letter of hypothecation c|KN@)A  
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副保||抵押品||付属担保物collateral security hF;TX.Y6  
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担保书trust receipt||letter of indemnity  A4  
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承兑||认付acceptance odaCKhdk  
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单张承兑general acceptance k=M_2T'  
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有条件承兑qualified acceptance 8o%g2 P9.  
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附条件认付conditional acceptance vzH"O=  
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部分认付partial acceptance   (N[R`LN