[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}Bq6;p  
会计报表statement of account QN8+Uj/zx  
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往来帐目account current 1V,@uY)s  
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现在往来帐||存款额current accout :s_o'8z7L  
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销货帐account sales 3?E7\\/R  
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共同计算帐项joint account kO)Y|zQ  
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未决帐项outstanding account K2*rqg  
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贷方帐项credit account||creditor account gI7*zR4D  
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借方帐项debit account||debtor account E$lbm>jsb$  
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应付帐||应付未付帐account payable ]6(%tU  
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应收帐||应收未收帐account receivable r]6+&K
  
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新交易||新帐new account
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未决帐||老帐old account kmW/{I9,ua  
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现金帐cash account 2aTq?ZR|8A  
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流水帐running account CH `Kpt  
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暂记帐||未定帐suspense account n
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过期帐||延滞帐overdue account||pastdue account +PBl3  
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杂项帐户sundry account cY+fZ=  
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详细帐单||明细表detail account /\qzTo  
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呆帐bad account 8 # BR\  
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会计项目title of account 6Ik v}q_j  
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会计薄||帐薄account-book !yi*Zt~  
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营业报告书||损益计算表account of budiness||business report b7+(g[O  
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借贷细帐||交验帐account rendered nm_ta
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明细帐account stated H>D?  
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与…银行开立一户头to open an account with 9Y:.v@:}0  
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与…银行建立交易to keep account with yW*,Llb5  
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继续记帐to keep account YIIc@)  
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与…有交易to have an account with fGA#0/_`  
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作成会计帐||有往来帐项to make out an account with BhjDyB  
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清算||清理债务to make up an account 6wbH{}\ll  
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清洁帐目||与…停止交易to close ones account with A@Zqh<,Ud  
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结帐to close an account p/l">d]+  
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清理未付款to ask an account||to demand an account j B1ZF#  
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结清差额to balance the account with @KHY8y7  
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清算to settle an account||to liquidate an account||to square an account +!:=Mm  
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审查帐目||监查帐目to audit an account |TQ4:P1T  
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检查帐目to examine an account J,=ZUh@M  
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转入A的帐户to charge the amount to As account 8<ev5a f  
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以计帐方式付款to pay on account l,3,$  
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代理某人||为某人on ones account||on account of one q\gbjci   
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为自己计算||独立帐目on ones own account -II03 S1  
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由某人收益并负风险on ones account and risk||for ones account and risk IGlyx'\_  
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由某人负担for ones account||for account of one 6V@_?a-K  
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按某人指示||列入某人帐户by order and for account of one %q9"2] cR  
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列入5月份帐目for May account k\dPF@~Hvl  
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编入某中帐项下to pass to the account of||to place to the account of ~Je4
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寄出清算书to send in an account||to send in render an account bGy|T*@  
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支票薄cheque book \1n (Jr.<  
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支票陈票人cheque drawer BSJS4+,E  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque i3d2+N`  
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记名支票||认人支票cheque to order -Lb7=98  
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到期支票antedated cheque EA9 .?F  
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未到期支票postdated cheque Ht/#d6c
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保付支票certified cheque 1;i|GXY:h  
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未获兑现支票，退票returned cheque XzqB=iX  
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横线支票crossed cheque yH lQKI  
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普通横线general crossing .O(9\3q\  
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特别横线special crossing 1[#sHj$Na`  
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空白支票blank cheque U>bIQk"4  
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失效支票，过期支票stale cheque :A:7^jrhi  
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普通支票open cheque %zRuIDmv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T5e#Ll/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O;McPw<&\:  
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支票换现金||兑现to cash a cheque Qt_KUtD  
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清理票款to clear a cheque |8[!`T*s  
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保证兑现to certify a cheque V>Xg\9B_  
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填写支票数额to fill up a cheque +/kOUz/]  
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支票上划线to cross a cheque YRf$?xa  
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque -'d`(G"  
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透支支票to overdraw a cheque tX1`/}``  
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背书支票to endorse a cheque |wQ3+WN|  
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请付票款||清付票款to pay a cheque||to honour a cheque "iX\U'`  
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支票退票to dishonour a cheque KD+&5=Y  
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拒付支票to refuse a cheque 1uG)U)y/Q  
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拒付支票to stop payment of a cheque 8'TIDu  
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提示要求付款to present for payment /?XI,#j3kM  
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见票即付持票人payable to bearer 4@<wN \'  
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支付指定人payable to order y\-iGKz{0  
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已过期||无效out of date||stale /%
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请给出票人R/D||refer to drawer `Eu,SvkFw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /Lm~GmPt  
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文字与数字不一致words and figures differ 9h)8Mq+M  
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支票 .;ofRx<  
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时间已过account closed I} +up,B]o  
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更改处应加盖印章alterations require initials /7p(%vr  
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时间已过effects not cleared *vIP\NL?H  
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停止付款payment stopped wqV"fZA\]  
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支票毁损cheque mutilated Iu`S0#+  
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汇款||寄钱to remit||to send money x{K"z4xbI  
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寄票供取款||支票支付to send a cheque for payment 6J}Yr5oD  

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寄款人a remitter YX)Rs Vf  
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收款人a remittee PUZcb+%]h  
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国外汇票foreign Bill J` gG`?   
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国内汇票inland Bill f_xvXf:  
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跟单汇票documentary bill U] G D6q  
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空头汇票accommodation bill ~OR^  
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原始汇票original bill yFb"
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改写||换新票据renewed bill qhcx\eD:?  
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即期汇票sight bill||bill on demand j3`Ya
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…days after date||…days after date…日后付款 3c,4 wyn  
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…months after date||…months after date…月后付款 ~|O;Sdo=  
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见票后…日付款…days after sight||…days sight r63l (  
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见票后…月付款…months after sight||…months sight RN[x\",  
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同组票据set of bills N wNxO  
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单张汇票sola of exchange||sole of exchange '/6f2[%Y"  
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远期汇票usance bill||bill at usance oA~0"}eS  
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长期汇票long bill +}?%w|8||s  
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短期汇票short bill hFr+K1  
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逾期汇票overdue bill *WJK&  
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宽限日期days of grace  +@f  
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电汇telegraphic transfer （T.T） XP}5i!}}7=  
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邮汇postal order||postal note （Am.）||post office order||money order 2W_[|.;'  
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本票promissory note （P/N） $yj*
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押汇负责书||押汇保证书letter of hypothecation U"Bge\6x=  
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副保||抵押品||付属担保物collateral security r1RM7y  
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担保书trust receipt||letter of indemnity \v c&V8  
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承兑||认付acceptance 0k?]~f  
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单张承兑general acceptance =X[?
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有条件承兑qualified acceptance !qlk-0&`  
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附条件认付conditional acceptance Xf7] +  
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部分认付partial acceptance   4%_c9nat