[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。   }J*&()`  
会计报表statement of account GWhZ Mj  
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往来帐目account current wv7jh~x(4  
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现在往来帐||存款额current accout T/K.'92S  
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销货帐account sales d5%*
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共同计算帐项joint account 0 mQ3P.9  
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未决帐项outstanding account V588Leb?  
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贷方帐项credit account||creditor account jysV%q 3  
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借方帐项debit account||debtor account z]YhQIU4n8  
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应付帐||应付未付帐account payable 6'Zn
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应收帐||应收未收帐account receivable kn"x[{d  
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新交易||新帐new account O)|4>J*B  
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未决帐||老帐old account D.o|($S0  
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现金帐cash account =.oWguzu  
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流水帐running account FBAC9}V"  
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暂记帐||未定帐suspense account &U*J{OP
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过期帐||延滞帐overdue account||pastdue account Oc9>F\]_m  
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杂项帐户sundry account /7@2Qc2  
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详细帐单||明细表detail account k3[h'.ps  
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呆帐bad account DIp:S&q2  
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会计项目title of account Fg\| e%  
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会计薄||帐薄account-book Y0yO`W4  
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营业报告书||损益计算表account of budiness||business report ^= Ct Aa2  
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借贷细帐||交验帐account rendered "]s|D@^4#b  
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明细帐account stated hY= s9\  
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与…银行开立一户头to open an account with nN`Z0?  
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与…银行建立交易to keep account with @>Ghfh>~D  
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继续记帐to keep account HA9Nr.NqC@  
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与…有交易to have an account with  Wz-3?EQ  
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作成会计帐||有往来帐项to make out an account with .:Bwa  
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清算||清理债务to make up an account 6L8tz8  
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清洁帐目||与…停止交易to close ones account with " y~muE:.
 
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结帐to close an account M9Nk=s! 3  
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清理未付款to ask an account||to demand an account KUp  
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结清差额to balance the account with `;5VH]V  
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清算to settle an account||to liquidate an account||to square an account GUu\dl9WA'  
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审查帐目||监查帐目to audit an account 5u;Rr 1D  
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检查帐目to examine an account j-lSFTo  
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转入A的帐户to charge the amount to As account dGbU{#"3s  
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以计帐方式付款to pay on account 7
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代理某人||为某人on ones account||on account of one zmrQf/y{R  
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为自己计算||独立帐目on ones own account LP^p~5Az  
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由某人收益并负风险on ones account and risk||for ones account and risk ==%`e/~Y  
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由某人负担for ones account||for account of one !oZQ2z~  
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按某人指示||列入某人帐户by order and for account of one )l`1)Ea~  
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列入5月份帐目for May account =nJ{$%L\x,  
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编入某中帐项下to pass to the account of||to place to the account of Oo FgQEr@  
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寄出清算书to send in an account||to send in render an account CPVzX%=  
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支票薄cheque book 3^{8_^I  
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支票陈票人cheque drawer &|)hCJu  
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持票人cheque holder +wipfL~&S  
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不记名支票cheque to bearer||bearer cheque X4a^mw\"  
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记名支票||认人支票cheque to order ^ 7.XGWQ)-  
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到期支票antedated cheque ;(7-WnU8N  
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未到期支票postdated cheque u#1%P5r&X  
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保付支票certified cheque /#f ^n]v  
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未获兑现支票，退票returned cheque F+m[&MKL  
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横线支票crossed cheque B@ {&<  
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普通横线general crossing +c--&tBo  
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特别横线special crossing ;\qXbL7  
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空白支票blank cheque dy2rkV.z  
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失效支票，过期支票stale cheque 9#qeFBI  
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普通支票open cheque T/l1qcf`wT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zT[6eZ8m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oh~:,  
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支票换现金||兑现to cash a cheque };b1ahaG  
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清理票款to clear a cheque mrM4RoO  
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保证兑现to certify a cheque lr~0p
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填写支票数额to fill up a cheque B{MaMf)  
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支票上划线to cross a cheque tg\|?  
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开发支票to make out a cheque 4w93}t.z  
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签发支票，开立支票to draw a cheque||to issue a cheque n p9 dM  
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透支支票to overdraw a cheque =&nW~<- v  
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背书支票to endorse a cheque 5B4Ssrs5W~  
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请付票款||清付票款to pay a cheque||to honour a cheque r! %;R?c  
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支票退票to dishonour a cheque lLhL`C!  
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拒付支票to refuse a cheque 88s/Q0l  
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拒付支票to stop payment of a cheque *ISZlR\#  
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提示要求付款to present for payment ]:M0Kj&h  
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见票即付持票人payable to bearer @gC=$A#  
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支付指定人payable to order 8Me:Yp_Xt  
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已过期||无效out of date||stale H,fZ!8(A_)  
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请给出票人R/D||refer to drawer C?v[Z]t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B~]5$-  
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文字与数字不一致words and figures differ *4+3ObA  
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支票 eAv4FA4g  
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时间已过account closed @SZM82qU2z  
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更改处应加盖印章alterations require initials HEA#b d\  
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时间已过effects not cleared |f~@8|MQP+  
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停止付款payment stopped ?\C"YG69T  
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支票毁损cheque mutilated @u==x*{|  
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汇款||寄钱to remit||to send money ]-ZEWt6lsc  
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寄票供取款||支票支付to send a cheque for payment sB;@>NY  
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寄款人a remitter ?LvCR_D:  
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收款人a remittee 31/Edd"]  
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国外汇票foreign Bill V}\~ugN)y  
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国内汇票inland Bill H^YSJ6  
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跟单汇票documentary bill jQ:OKh<Y  
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空头汇票accommodation bill K_dOq68_  
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原始汇票original bill 3YVi" k?2  
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改写||换新票据renewed bill St e=&^  
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即期汇票sight bill||bill on demand u9N 1pZ~  
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…days after date||…days after date…日后付款 b[`Yi1^]%g  
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…months after date||…months after date…月后付款 ONe# r KJ_  
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见票后…日付款…days after sight||…days sight &}A[x1x06)  
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见票后…月付款…months after sight||…months sight vvm0t"|\  
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同组票据set of bills U-|N
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单张汇票sola of exchange||sole of exchange )'~6HO8Z  
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远期汇票usance bill||bill at usance ?#45wC  
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长期汇票long bill Iu <?&9t  
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短期汇票short bill f`;j:O  
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逾期汇票overdue bill ihfiK|a  
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宽限日期days of grace vMm1Z5S/  
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电汇telegraphic transfer （T.T） OEkN(wF  
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邮汇postal order||postal note （Am.）||post office order||money order c\Q7"!e  
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本票promissory note （P/N） f>N!wgo[  
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押汇负责书||押汇保证书letter of hypothecation ; ShJ i  
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副保||抵押品||付属担保物collateral security FgB&b  
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担保书trust receipt||letter of indemnity bp~g;h*E2  
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承兑||认付acceptance `|ASx8_!  
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单张承兑general acceptance z{o' G3  
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有条件承兑qualified acceptance "-vW ,7y  
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附条件认付conditional acceptance :{q<{^c  
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部分认付partial acceptance   yrC7F`.