[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。   .U(6])%;@  
会计报表statement of account ]yKwH 9sl  
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往来帐目account current 0iSNom}m  

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现在往来帐||存款额current accout 3wN4kltt  
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销货帐account sales +PYR  
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共同计算帐项joint account JK)|a@BtOT  
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未决帐项outstanding account rREev  
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贷方帐项credit account||creditor account [9?
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借方帐项debit account||debtor account w}}+8mk[  
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应付帐||应付未付帐account payable hW,GsJ,  
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应收帐||应收未收帐account receivable 0wBr_b!  
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新交易||新帐new account -NG9?sI\U  
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未决帐||老帐old account W6B o\UK  
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现金帐cash account 0A~f ^  
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流水帐running account AMgvk`<f  
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暂记帐||未定帐suspense account _ )^n[_E  
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过期帐||延滞帐overdue account||pastdue account r52,f%nlm  
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杂项帐户sundry account tX*L_  
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详细帐单||明细表detail account >BQF<  
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呆帐bad account eEe8T=mD  
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会计项目title of account qXW2a'~  
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会计薄||帐薄account-book g9"_BG  
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营业报告书||损益计算表account of budiness||business report 9'8oOBqm3%  
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借贷细帐||交验帐account rendered $v oyXi`*  
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明细帐account stated +[}]a3)  
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与…银行开立一户头to open an account with x?<5=,  
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与…银行建立交易to keep account with ];2eIe   
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继续记帐to keep account xNqQbkF  
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与…有交易to have an account with |uZ=S]V@  
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作成会计帐||有往来帐项to make out an account with imhq*f#A[  
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清算||清理债务to make up an account XP^6*}H.*  
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清洁帐目||与…停止交易to close ones account with ` U3  
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结帐to close an account B D0-v`  
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清理未付款to ask an account||to demand an account -d3y!|\>a  
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结清差额to balance the account with *vO'Z &  
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清算to settle an account||to liquidate an account||to square an account ibc/x v2  
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审查帐目||监查帐目to audit an account KTEis!w  
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检查帐目to examine an account %S#"pKE6R  
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转入A的帐户to charge the amount to As account n_Y]iAoc`  
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以计帐方式付款to pay on account ~m?~eJK#a  
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代理某人||为某人on ones account||on account of one WCu%@hh=h  
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为自己计算||独立帐目on ones own account !S-U8KI|  
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由某人收益并负风险on ones account and risk||for ones account and risk 9Ol_z\5  
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由某人负担for ones account||for account of one r&sOM_BUF  
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按某人指示||列入某人帐户by order and for account of one 7~nCK  
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列入5月份帐目for May account /*^|5>-`i1  
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编入某中帐项下to pass to the account of||to place to the account of oD@jtd>b%  
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寄出清算书to send in an account||to send in render an account _lv:"/3R  
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支票薄cheque book zn1Rou]6  
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支票陈票人cheque drawer 2\B9o `Y  
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持票人cheque holder R 0HVLQI  
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不记名支票cheque to bearer||bearer cheque yPh2P5}H>  
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记名支票||认人支票cheque to order xf"5<PTW</  
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到期支票antedated cheque I#E(r>KW*  
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未到期支票postdated cheque J2< QAX  
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保付支票certified cheque R 4$ Q3vcH  
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未获兑现支票，退票returned cheque yC 7Vb P  
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横线支票crossed cheque w-H%B`/  
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普通横线general crossing k/_8!^:'  
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特别横线special crossing { #1j"  
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空白支票blank cheque En,)}yI  
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失效支票，过期支票stale cheque UGmuX:@y76  
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普通支票open cheque wAu[pWD'6;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I>H;o{X#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V/3 {^Fcr  
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支票换现金||兑现to cash a cheque lk[G;=K:.  
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清理票款to clear a cheque #ox 9&  
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保证兑现to certify a cheque Q(IJD4  
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填写支票数额to fill up a cheque TsaW5ho<p  
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支票上划线to cross a cheque N
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开发支票to make out a cheque Y
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签发支票，开立支票to draw a cheque||to issue a cheque cT-K@dg  
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透支支票to overdraw a cheque Qm.z@DwFM{  
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背书支票to endorse a cheque / <JY:1|  
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请付票款||清付票款to pay a cheque||to honour a cheque $d'CBsu|<  
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支票退票to dishonour a cheque DVObrL)znL  
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拒付支票to refuse a cheque QT Va  
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拒付支票to stop payment of a cheque ?E%+}P  
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提示要求付款to present for payment F(deu^s%{  
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见票即付持票人payable to bearer SijtTY#r  
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支付指定人payable to order a;%I\w;2  
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已过期||无效out of date||stale ]*0(-@  
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请给出票人R/D||refer to drawer T htMRB)9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L${m/@9  
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文字与数字不一致words and figures differ w^3|(
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支票 vHS2q >  
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时间已过account closed P/G>/MD/l  
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更改处应加盖印章alterations require initials ul$,q05nb  
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时间已过effects not cleared #ra*f~G  
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停止付款payment stopped "kU
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支票毁损cheque mutilated <[ZI.+_Wt  
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汇款||寄钱to remit||to send money A@2Bs5F  
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寄票供取款||支票支付to send a cheque for payment &<Zdyf?[Ou  
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寄款人a remitter g5Hr7Km  
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收款人a remittee H O*YBL  
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国外汇票foreign Bill |@wyC0k!  
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国内汇票inland Bill <*wM=aq  
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跟单汇票documentary bill  to>  
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空头汇票accommodation bill e<"/'Ql!k  
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原始汇票original bill Ur3m[07H  
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改写||换新票据renewed bill jDX>izg;V  
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即期汇票sight bill||bill on demand 9]7u_  
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…days after date||…days after date…日后付款 HI D([Wk  
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…months after date||…months after date…月后付款 Ll}yJ#3,  
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见票后…日付款…days after sight||…days sight (MLhaux-  
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见票后…月付款…months after sight||…months sight ^sClz*%?  
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同组票据set of bills #/70!+J_UF  
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单张汇票sola of exchange||sole of exchange Ed-M7
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远期汇票usance bill||bill at usance 7wVH8^|  
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长期汇票long bill 6v732;^  
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短期汇票short bill f.xA_Y>  
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逾期汇票overdue bill o\=n4;S  
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宽限日期days of grace $x
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电汇telegraphic transfer （T.T） I'!/[\_  
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邮汇postal order||postal note （Am.）||post office order||money order `V!>J1x  
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本票promissory note （P/N） lB;FUck9  
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押汇负责书||押汇保证书letter of hypothecation 9pSUIl9|j  
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副保||抵押品||付属担保物collateral security Y%aWK~O  
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担保书trust receipt||letter of indemnity 19U]2D/z  
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承兑||认付acceptance 6,b"  
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单张承兑general acceptance ^QXbJJ  
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有条件承兑qualified acceptance mTDVlw0dh  
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附条件认付conditional acceptance bn9;7`>.  
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部分认付partial acceptance   X` YwP/D