[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。   %F~ dmA#:  
会计报表statement of account twn@~$  
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往来帐目account current qha<.Ro  
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现在往来帐||存款额current accout N9Ml&*%oX{  
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销货帐account sales 4Q>F4v`  
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共同计算帐项joint account $W]bw#NH  
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未决帐项outstanding account [xPE?OD  
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贷方帐项credit account||creditor account *"ShE=\p  
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借方帐项debit account||debtor account {@A2jk\  
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应付帐||应付未付帐account payable i`qh|w/b_  
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应收帐||应收未收帐account receivable ^=G+]$8  
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新交易||新帐new account `vw.~OBl  
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未决帐||老帐old account "+&<Qd2  
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现金帐cash account S<~nk-xr*h  
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流水帐running account Z&,}Fgl!F  
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暂记帐||未定帐suspense account '9@R=#nd  
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过期帐||延滞帐overdue account||pastdue account GwBQ pNjy  
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杂项帐户sundry account <
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详细帐单||明细表detail account ,~(}lvqVH  
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呆帐bad account VhgEG(Ud  
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会计项目title of account :g[x;Q[@  
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会计薄||帐薄account-book y#;VGf6lj  
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营业报告书||损益计算表account of budiness||business report !!%[JR)cS  
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借贷细帐||交验帐account rendered :iB%JY Ad  
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明细帐account stated 1Z8Oh_DC  
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与…银行开立一户头to open an account with 5'Jh2r
 
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与…银行建立交易to keep account with OKP_3Ns  
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继续记帐to keep account xWz;5=7a]  
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与…有交易to have an account with V,"iMo  
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作成会计帐||有往来帐项to make out an account with ?En| _E_C  
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清算||清理债务to make up an account s/vOxGc  
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清洁帐目||与…停止交易to close ones account with U"y'Kd  
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结帐to close an account GHC?Tp  
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清理未付款to ask an account||to demand an account u4,X.3V]A  
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结清差额to balance the account with +>:_kE]?nX  
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清算to settle an account||to liquidate an account||to square an account r;on0wm&B  
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审查帐目||监查帐目to audit an account O})u'  
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检查帐目to examine an account MpIw^a3(r  
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转入A的帐户to charge the amount to As account Z"n'/S:q  
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以计帐方式付款to pay on account 9 yW~79n  
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代理某人||为某人on ones account||on account of one KI Plb3oh  
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为自己计算||独立帐目on ones own account jV4hxuc$  
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由某人收益并负风险on ones account and risk||for ones account and risk ,a9D~i 9R  
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由某人负担for ones account||for account of one e+F}9HR 7  
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按某人指示||列入某人帐户by order and for account of one |.Nr.4Yp  
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列入5月份帐目for May account 'NT#
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编入某中帐项下to pass to the account of||to place to the account of !cN?SGafZI  
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寄出清算书to send in an account||to send in render an account FE8+E\ U?  
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支票薄cheque book I;kf #nvao  
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支票陈票人cheque drawer rPiiC/T.`  
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持票人cheque holder <CNE>@-f
 
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不记名支票cheque to bearer||bearer cheque [<D+pqh  
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记名支票||认人支票cheque to order tXf}jU}  
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到期支票antedated cheque }': EJ~H  
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未到期支票postdated cheque <KHv|)ak  
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保付支票certified cheque 5"1!p3`\D{  
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未获兑现支票，退票returned cheque 5c<
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横线支票crossed cheque rU; g0'4e  
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普通横线general crossing D8k*0ei&  
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特别横线special crossing ~@%(RMJm&  
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空白支票blank cheque p:Iw%eZ:  
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失效支票，过期支票stale cheque {VBR/M(q  
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普通支票open cheque :[L{KFQU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \^yXc*C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *f{ 7  
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支票换现金||兑现to cash a cheque 1d`cTaQ-  
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清理票款to clear a cheque ,cLH
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保证兑现to certify a cheque |4=ihB9+  
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填写支票数额to fill up a cheque Ih; aBS  
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支票上划线to cross a cheque I<sfN'FpT  
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开发支票to make out a cheque x9h?e`  
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签发支票，开立支票to draw a cheque||to issue a cheque w:v=se"U  
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透支支票to overdraw a cheque DjY8nePyE  
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背书支票to endorse a cheque  *-6?  
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请付票款||清付票款to pay a cheque||to honour a cheque r5[4h'f  
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支票退票to dishonour a cheque R B IOdz  
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拒付支票to refuse a cheque EsTB(9c?  
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拒付支票to stop payment of a cheque iKhH^ V%j  
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提示要求付款to present for payment ?,>5[Ha^?  
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见票即付持票人payable to bearer \ADLMj`F|  
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支付指定人payable to order F5U|9<  
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已过期||无效out of date||stale e}e6r3faz  
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请给出票人R/D||refer to drawer o<r
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BPewc9RxV  
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文字与数字不一致words and figures differ /tZ0 |B(  
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支票 mf9hFy*<4  
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时间已过account closed 7 >bMzdH  
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更改处应加盖印章alterations require initials kC`Rd:5  
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时间已过effects not cleared T,OS0;7O  
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停止付款payment stopped l'uOORI  
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支票毁损cheque mutilated "V}qf3qU  
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汇款||寄钱to remit||to send money jQ$BPEG&X  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter ~gddcTp  
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收款人a remittee T|bZ9_?+2  
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国外汇票foreign Bill 1JeJxzv >C  
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国内汇票inland Bill [@2s&
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跟单汇票documentary bill ?D=8{!R3  
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空头汇票accommodation bill x)R0F\_  
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原始汇票original bill 'vlrc[|/  
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改写||换新票据renewed bill X9~p4ys9{  
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即期汇票sight bill||bill on demand a))*F!}c  
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…days after date||…days after date…日后付款 voh^|(:(TH  
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…months after date||…months after date…月后付款 EfKntrom[  
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见票后…日付款…days after sight||…days sight ]!aUT&  
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见票后…月付款…months after sight||…months sight +WLD  
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同组票据set of bills veO?k.u(  
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单张汇票sola of exchange||sole of exchange !NA`g7'  
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远期汇票usance bill||bill at usance 3+zzi  
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长期汇票long bill 3):?ZCw7y  
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短期汇票short bill 8_X.c  
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逾期汇票overdue bill |0]YA  
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宽限日期days of grace C*Xik9n  
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电汇telegraphic transfer （T.T） kyu2)L2u  
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邮汇postal order||postal note （Am.）||post office order||money order `GS cRhbh  
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本票promissory note （P/N） F {/>u(@3  
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押汇负责书||押汇保证书letter of hypothecation bw020@O*  
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副保||抵押品||付属担保物collateral security LS{bg.
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担保书trust receipt||letter of indemnity M6&~LI.We=  
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承兑||认付acceptance R qnWtE  
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单张承兑general acceptance ,!r@9 T  
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有条件承兑qualified acceptance %pH)paR AP  
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附条件认付conditional acceptance ?P%|P  
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部分认付partial acceptance   LNaeB(z"