[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。   |P(8T'  
会计报表statement of account )F65sV{  
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往来帐目account current <z R CT  
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现在往来帐||存款额current accout 8 GW0w
 
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销货帐account sales ">x"BP  
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共同计算帐项joint account I,@ 6w  
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未决帐项outstanding account %{ +>\0x
  
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贷方帐项credit account||creditor account C1po]Ott*  
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借方帐项debit account||debtor account 'QQa :3<x  
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应付帐||应付未付帐account payable Y?xc#'  
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应收帐||应收未收帐account receivable ]!v\whZ>  
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新交易||新帐new account *Z2#U?_  
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未决帐||老帐old account g ![?P"i^t  
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现金帐cash account w<Ot0&&  
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流水帐running account j71RlS73  
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暂记帐||未定帐suspense account _l=X?/
 
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过期帐||延滞帐overdue account||pastdue account -~ H?R  
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杂项帐户sundry account 1-} M5]Y  
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详细帐单||明细表detail account y;=/S?L
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呆帐bad account {\55\e/C,  
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会计项目title of account Vw+RR i(  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report ~'0W(~Q8  
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借贷细帐||交验帐account rendered zj2l&)N  
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明细帐account stated Vr hd\  
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与…银行开立一户头to open an account with f}cCnJK  
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与…银行建立交易to keep account with l
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继续记帐to keep account *{dMo,.eI  
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与…有交易to have an account with >\[|c  
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作成会计帐||有往来帐项to make out an account with 23/;W|   
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清算||清理债务to make up an account F"0=r  
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清洁帐目||与…停止交易to close ones account with f"t+r /d  
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结帐to close an account >1hhz  
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清理未付款to ask an account||to demand an account l<:\w.Gl  
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结清差额to balance the account with Fb6d1I^wR  
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清算to settle an account||to liquidate an account||to square an account +P<#6<gR  
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审查帐目||监查帐目to audit an account F8|m i`f-  
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检查帐目to examine an account ]A:8x`z#F  
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转入A的帐户to charge the amount to As account f/t`B^}@  
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以计帐方式付款to pay on account K9ek  
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代理某人||为某人on ones account||on account of one 8khIy-9-'  
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为自己计算||独立帐目on ones own account 5,?^SK|'x  
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由某人收益并负风险on ones account and risk||for ones account and risk T\"-q4+=C  
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由某人负担for ones account||for account of one %DM0Z8P$B-  
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按某人指示||列入某人帐户by order and for account of one A_crK`3  
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列入5月份帐目for May account od n3*{c{x  
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编入某中帐项下to pass to the account of||to place to the account of *,28@_EwY  
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寄出清算书to send in an account||to send in render an account ;vy<!@Y;8  
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支票薄cheque book )y{:Uc\4!  
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支票陈票人cheque drawer [&kz4_  
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持票人cheque holder mF4y0r0  
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不记名支票cheque to bearer||bearer cheque zO@>)@~  
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记名支票||认人支票cheque to order _!_1=|[  
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到期支票antedated cheque { h PB%  
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未到期支票postdated cheque Ubgn^+AI  
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保付支票certified cheque G4&?O_\;  
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未获兑现支票，退票returned cheque [A~ Hl  
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横线支票crossed cheque jsx&h Y%(  
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普通横线general crossing j=Izwt>   
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特别横线special crossing -*i_8`  
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空白支票blank cheque '#h ORQB  
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失效支票，过期支票stale cheque =,h'}(z_  
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普通支票open cheque ,.} %\GhY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ar6+n^pi0]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =J)<Nx.gA  
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支票换现金||兑现to cash a cheque 74MxU  
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清理票款to clear a cheque 8Znr1=1   
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保证兑现to certify a cheque q?dd5JzZy,  
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填写支票数额to fill up a cheque u[Kz^ga<  
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支票上划线to cross a cheque X%j`rQk`  
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开发支票to make out a cheque ]& ckq  
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签发支票，开立支票to draw a cheque||to issue a cheque &1yJrj9y  
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透支支票to overdraw a cheque J8p;1-C"  
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背书支票to endorse a cheque 3qf#NJN}  
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请付票款||清付票款to pay a cheque||to honour a cheque 6qFzo1LO  
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支票退票to dishonour a cheque zKGZg>q  
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拒付支票to refuse a cheque G=|?aK{p  
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拒付支票to stop payment of a cheque PL{lYexJ  
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提示要求付款to present for payment iL);bv W  
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见票即付持票人payable to bearer j0}wv
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支付指定人payable to order X^N6s"2  
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已过期||无效out of date||stale 7;q0'_G  
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请给出票人R/D||refer to drawer S1Y,5,}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yZ,pH1  
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文字与数字不一致words and figures differ Yc]k<tQ  
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时间已过account closed ?wG  
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更改处应加盖印章alterations require initials i4D]>  
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时间已过effects not cleared )yb~ k
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停止付款payment stopped ];Noe 9o  
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支票毁损cheque mutilated 4h!yh2c..  
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汇款||寄钱to remit||to send money xI?'Nh  
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寄票供取款||支票支付to send a cheque for payment !%t@wQ]\hG  
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寄款人a remitter Kn$E{F\  
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收款人a remittee &&<l}E  

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国外汇票foreign Bill vqT)=ZC1  
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国内汇票inland Bill {f4jE#a
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跟单汇票documentary bill ECL{`m(#n  
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空头汇票accommodation bill mm#UaEp  
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原始汇票original bill w8q 2f-K-  
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改写||换新票据renewed bill %?V~7tHm>  
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即期汇票sight bill||bill on demand 6X'0 T}  
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…days after date||…days after date…日后付款 fA1{-JzV<4  
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…months after date||…months after date…月后付款 @`B_Q v@  
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见票后…日付款…days after sight||…days sight *@@dO_%6  
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见票后…月付款…months after sight||…months sight @[\zO'|  
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同组票据set of bills SCn)j:gH;  
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单张汇票sola of exchange||sole of exchange NyC&j`d  
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远期汇票usance bill||bill at usance o)b-fAd@$  
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长期汇票long bill M.qv'zV`xG  
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短期汇票short bill "Il)_Ui  
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逾期汇票overdue bill vaVV1  
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宽限日期days of grace 6h&t%T  
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电汇telegraphic transfer （T.T） ZcHIk{|  
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邮汇postal order||postal note （Am.）||post office order||money order k%sxA  
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本票promissory note （P/N） oxnI
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押汇负责书||押汇保证书letter of hypothecation Cd6t
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副保||抵押品||付属担保物collateral security NCo!n$O1~  
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担保书trust receipt||letter of indemnity S|6i] /  
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承兑||认付acceptance ?h|DeD!s  
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单张承兑general acceptance +T,A^(&t  
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有条件承兑qualified acceptance U(OkTJxv+  
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附条件认付conditional acceptance ]!jfrj  
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部分认付partial acceptance   \;Q!}_ K