[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。   <!pvqNApg  
会计报表statement of account _Y[jyD1>  
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往来帐目account current wWp(yvz  
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现在往来帐||存款额current accout <fs2fTUeqF  
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销货帐account sales |#*'H*W  
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共同计算帐项joint account z1
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未决帐项outstanding account 5P'p2x#U  
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贷方帐项credit account||creditor account ykFJ%sw3X  
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借方帐项debit account||debtor account ,do58i K  
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应付帐||应付未付帐account payable MG?0>^F  
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应收帐||应收未收帐account receivable ymNnkFv  
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新交易||新帐new account jU5}\o
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未决帐||老帐old account x+G0J8cW  
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现金帐cash account NxLXm,  
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流水帐running account ehA;i.n  
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暂记帐||未定帐suspense account dCFlM&(i  
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过期帐||延滞帐overdue account||pastdue account l)-Mq@V  
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杂项帐户sundry account h},oF!,  
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详细帐单||明细表detail account LA[g(i 7  
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呆帐bad account ph2$oO 6,  
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会计项目title of account tW;:-  
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会计薄||帐薄account-book :L 3&FA  
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营业报告书||损益计算表account of budiness||business report 5TUNX^AW  
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借贷细帐||交验帐account rendered C;~*pMAYe  
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明细帐account stated j!z-)p8hy  
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与…银行开立一户头to open an account with ]8;n{ }X  
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与…银行建立交易to keep account with CCDDK L]N:  
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继续记帐to keep account k8]O65t|  
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与…有交易to have an account with q|)Q9+6$+  
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作成会计帐||有往来帐项to make out an account with gBk5wk_j|  
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清算||清理债务to make up an account [t0rfl{.  
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清洁帐目||与…停止交易to close ones account with y 0ckm6^  
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结帐to close an account uM(UO,X  
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清理未付款to ask an account||to demand an account y:}sD_m0W  
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结清差额to balance the account with BC\S/5~k  
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清算to settle an account||to liquidate an account||to square an account ,7d|O}B  
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审查帐目||监查帐目to audit an account 19d6]pJ5  
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检查帐目to examine an account yqSY9EX7  
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转入A的帐户to charge the amount to As account s\0Ko1  
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以计帐方式付款to pay on account 5JFV%odo  
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代理某人||为某人on ones account||on account of one w+f=RHX"{  
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为自己计算||独立帐目on ones own account F,v7ifo#f  
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由某人收益并负风险on ones account and risk||for ones account and risk j Selop>N  
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由某人负担for ones account||for account of one W(&6  
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按某人指示||列入某人帐户by order and for account of one &(O06QL  
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列入5月份帐目for May account If.n(t[M9  
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编入某中帐项下to pass to the account of||to place to the account of f9'] jJ+  
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寄出清算书to send in an account||to send in render an account "=A|K~b  
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支票薄cheque book /J;]u3e|  
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支票陈票人cheque drawer pbd
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持票人cheque holder sV'v* 1|  
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不记名支票cheque to bearer||bearer cheque 'bm:u  
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记名支票||认人支票cheque to order %Qd3BZ  
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到期支票antedated cheque x3;jWg~'  
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未到期支票postdated cheque j]HE>  
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保付支票certified cheque 1t%<5O;R  
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未获兑现支票，退票returned cheque c85O_J  
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横线支票crossed cheque neIy~H_#!  
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普通横线general crossing tgfM:kzw  
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特别横线special crossing *XOS.$zGz  
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空白支票blank cheque ?.~]mvOR  
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失效支票，过期支票stale cheque Jtpa@!M  
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普通支票open cheque I=K[SY,]9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U* 4{"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .r(^h/IF  
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支票换现金||兑现to cash a cheque l~CZW*/  
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清理票款to clear a cheque Euqj xz  
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保证兑现to certify a cheque |x*{fXdMhr  
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填写支票数额to fill up a cheque r+SEw ;  
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支票上划线to cross a cheque ,9F*96  
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开发支票to make out a cheque ,I/2.Q})[  
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签发支票，开立支票to draw a cheque||to issue a cheque _E3U.mV  
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透支支票to overdraw a cheque "[#@;{@Gt  
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背书支票to endorse a cheque /A%om|+Gq  
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请付票款||清付票款to pay a cheque||to honour a cheque v<{wA`'R+  
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支票退票to dishonour a cheque }Q47_]5  
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拒付支票to refuse a cheque |\i:LG1  
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拒付支票to stop payment of a cheque XRClBTKF  
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提示要求付款to present for payment %'RI3gy  
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见票即付持票人payable to bearer 73&]En  
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支付指定人payable to order k7:GS
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已过期||无效out of date||stale uAW*5 `[  
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请给出票人R/D||refer to drawer 1<XiD3H;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m1^dT_7Z  
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文字与数字不一致words and figures differ 1?/5A|?V4+  
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支票 "i!2=A8k  
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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 ^yn[QWFO  
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时间已过effects not cleared ;a!h.8UJPI  
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停止付款payment stopped '_TJ"lOZ  
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支票毁损cheque mutilated |1_
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汇款||寄钱to remit||to send money gTmUK{y'  
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寄票供取款||支票支付to send a cheque for payment !T#8N7J
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寄款人a remitter a0V8 L+v(  
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收款人a remittee /VhE<}OtH  
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国外汇票foreign Bill )"pxry4v7J  
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国内汇票inland Bill W[1f]w3  
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跟单汇票documentary bill G+ $)W u  
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空头汇票accommodation bill xnhDW7m  
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原始汇票original bill @T,H.#bL  
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改写||换新票据renewed bill A&}nRP9  
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即期汇票sight bill||bill on demand z!1/_]WJ,  
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…days after date||…days after date…日后付款 +SuUI-.  
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…months after date||…months after date…月后付款 tXG4A$(2&  
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见票后…日付款…days after sight||…days sight c &Su d, &  
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见票后…月付款…months after sight||…months sight b Kt3x+x(  
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同组票据set of bills 6ImV5^l  
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单张汇票sola of exchange||sole of exchange VQ,\O  
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远期汇票usance bill||bill at usance t1RwB23  
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长期汇票long bill l~6SR  
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短期汇票short bill ^%*{:0'
 
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逾期汇票overdue bill LWb}) #E  
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宽限日期days of grace ,tR'0&=  
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电汇telegraphic transfer （T.T） 8s5ru)  
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邮汇postal order||postal note （Am.）||post office order||money order @ H`QLm  
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本票promissory note （P/N） kFa?q}47  
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押汇负责书||押汇保证书letter of hypothecation mlw BA Ti  
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副保||抵押品||付属担保物collateral security 6exlb:  
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担保书trust receipt||letter of indemnity 2Ku#j ('  
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承兑||认付acceptance nT.2jk+  
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单张承兑general acceptance 4aGpKv W  
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有条件承兑qualified acceptance :@8.t,|  
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附条件认付conditional acceptance 0|Ft0y`+  
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部分认付partial acceptance   nMoF;AdKm