[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。   oPp!*$V  
会计报表statement of account <e$5~Spc  
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往来帐目account current ~r{\WZ.  
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现在往来帐||存款额current accout XPGL3[w\V  
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销货帐account sales 3w[<cq.!  
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共同计算帐项joint account HTR "m
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未决帐项outstanding account pil0,r $D  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account 6R$F =MB  
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应付帐||应付未付帐account payable zgEr,nF  
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应收帐||应收未收帐account receivable /Bg6z m  
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新交易||新帐new account 1 ]D/3!  
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未决帐||老帐old account glOqft&>`  
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现金帐cash account -z>Z0viA  
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流水帐running account <Y}"D Y t  
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暂记帐||未定帐suspense account EyKkjEXx_  
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过期帐||延滞帐overdue account||pastdue account 0~@L %~  
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杂项帐户sundry account ~_f |".T  
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详细帐单||明细表detail account [pRVZV   
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呆帐bad account n}ZBU5_  
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会计项目title of account "I}'C^gP  
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会计薄||帐薄account-book y ? {PoNI  
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营业报告书||损益计算表account of budiness||business report  ycAi(K  
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借贷细帐||交验帐account rendered 6%tiB?  
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明细帐account stated nkCRe  
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与…银行开立一户头to open an account with [ ;3EzZL  
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与…银行建立交易to keep account with 7,&]1+n  
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继续记帐to keep account 9>$%F;JP44  
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与…有交易to have an account with )l!&i?h%  
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作成会计帐||有往来帐项to make out an account with ~]_jKe4W  
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清算||清理债务to make up an account \<MTY:  
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清洁帐目||与…停止交易to close ones account with Vo9)KxR  
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结帐to close an account 3Ns:O2|  
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清理未付款to ask an account||to demand an account [#@p{[?r  
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结清差额to balance the account with Z`1o#yZ  
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清算to settle an account||to liquidate an account||to square an account MvjwP?J]  
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审查帐目||监查帐目to audit an account w YxFjXm  
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检查帐目to examine an account 8w@jUGsc  
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转入A的帐户to charge the amount to As account r
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以计帐方式付款to pay on account "lj:bxM2C  
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代理某人||为某人on ones account||on account of one 5TW<1'u  
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为自己计算||独立帐目on ones own account ,T>2zSk  
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由某人收益并负风险on ones account and risk||for ones account and risk HDG"a&$   
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由某人负担for ones account||for account of one n7<-lQRaxZ  
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按某人指示||列入某人帐户by order and for account of one #z5?Y2t7~^  
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列入5月份帐目for May account R1%T>2"~&  
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编入某中帐项下to pass to the account of||to place to the account of 6m<9^NT  
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寄出清算书to send in an account||to send in render an account wY)GX  
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支票薄cheque book G!Q)?N   
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支票陈票人cheque drawer _dY}86{  
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持票人cheque holder 2^j9m}`  
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不记名支票cheque to bearer||bearer cheque 3@A k6Uh  
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记名支票||认人支票cheque to order 8BdeqgU/_  
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到期支票antedated cheque b(,[g>xH  
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未到期支票postdated cheque qdZYaS ~  
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保付支票certified cheque Melc-[  
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未获兑现支票，退票returned cheque |0 V
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横线支票crossed cheque .YlM'E*X  
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普通横线general crossing 'r0gqtB  
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特别横线special crossing NI)nf;C  
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空白支票blank cheque pcG q  
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失效支票，过期支票stale cheque 5kz`_\&  
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普通支票open cheque x$*OglaS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BVDo5^&W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c"r( l~fc  
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支票换现金||兑现to cash a cheque !% Md9Mu!o  
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清理票款to clear a cheque ~?FKww|_*J  
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保证兑现to certify a cheque d>f5Tl\E  
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填写支票数额to fill up a cheque 4U3T..wA  
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支票上划线to cross a cheque xYbF76 B  
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开发支票to make out a cheque H3JWf MlW  
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签发支票，开立支票to draw a cheque||to issue a cheque ry:tL0;;e#  
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透支支票to overdraw a cheque i^yQ; 2-  
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背书支票to endorse a cheque nG2RBeJV  
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请付票款||清付票款to pay a cheque||to honour a cheque 0=~Ji_5mB  
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支票退票to dishonour a cheque ~*&_zPTN  
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拒付支票to refuse a cheque Yk }zN_v  
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拒付支票to stop payment of a cheque >LLFe~9`g  
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提示要求付款to present for payment 'EXp[*  
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见票即付持票人payable to bearer 4!D!.t~r  
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支付指定人payable to order VF;%Z  
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已过期||无效out of date||stale bj bm"~  
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请给出票人R/D||refer to drawer uV{cvq$jy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /:l>yKI+~  
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文字与数字不一致words and figures differ 0D=6-P?^ W  
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支票 1Z|q0-Dw0  
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时间已过account closed .-uH ax0  
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更改处应加盖印章alterations require initials <$R'y6U:  
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时间已过effects not cleared sBt,y_LW  
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停止付款payment stopped Gu-6~^
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支票毁损cheque mutilated \$$DM"+:;H  
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汇款||寄钱to remit||to send money '9.L5*wh]  
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寄票供取款||支票支付to send a cheque for payment i_Ol vuy~  
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寄款人a remitter #%5[8~&  
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收款人a remittee G L
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国外汇票foreign Bill >sGIpER7  
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国内汇票inland Bill 29z$z$l4  
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跟单汇票documentary bill ;XagLy  
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空头汇票accommodation bill "d"6.ND  
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原始汇票original bill y8%QS*  
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改写||换新票据renewed bill $-AG$1  
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即期汇票sight bill||bill on demand L5DeLF+  
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…days after date||…days after date…日后付款 W>y>  
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…months after date||…months after date…月后付款 yByxy-~  
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见票后…日付款…days after sight||…days sight #KUNZW  
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见票后…月付款…months after sight||…months sight d~qZ;uw  
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同组票据set of bills AGhr(\j  
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单张汇票sola of exchange||sole of exchange P" aw--f(  
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远期汇票usance bill||bill at usance + <Y1`kV)  
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长期汇票long bill 6 m%/3>q  
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短期汇票short bill .R^q$U~v3  
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逾期汇票overdue bill )1/J5DI @8  
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宽限日期days of grace awgS5We|  
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电汇telegraphic transfer （T.T） T5eJIc3a"  
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邮汇postal order||postal note （Am.）||post office order||money order 2OwO|n  
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本票promissory note （P/N） 2Uy}#n|)r  
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押汇负责书||押汇保证书letter of hypothecation ,-V7~gM%}  
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副保||抵押品||付属担保物collateral security S[y?>  
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担保书trust receipt||letter of indemnity 9u1Fk'cxG,  
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承兑||认付acceptance .~%,eF;l$  
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单张承兑general acceptance SXRND;-W8  
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有条件承兑qualified acceptance GD<pqm`vVY  
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附条件认付conditional acceptance wb6$R};?  
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部分认付partial acceptance   XaYgl&x'!x