[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。   T/P7F\R  
会计报表statement of account VIR.yh  
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往来帐目account current Us~ X9n_F  
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现在往来帐||存款额current accout EC?Efc+O  
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销货帐account sales 0D(cXzQP  
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共同计算帐项joint account ^Dx#7bsDZR  
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未决帐项outstanding account O hR1Jaed  
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贷方帐项credit account||creditor account yD)"
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借方帐项debit account||debtor account ]R_G{%  
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应付帐||应付未付帐account payable s!6=|SS7  
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应收帐||应收未收帐account receivable 27#8dV?  
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新交易||新帐new account ?G/hJ?3  
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未决帐||老帐old account r7)@M%A  
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现金帐cash account  ?B4#f!X  
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流水帐running account 9)yG.9d1  
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暂记帐||未定帐suspense account p~bkf>  
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过期帐||延滞帐overdue account||pastdue account \X@IkL$r  
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杂项帐户sundry account iUNnPJh  
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详细帐单||明细表detail account HP$K.a7H  
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呆帐bad account qWB%),`j>  

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会计项目title of account mG}k 3e-  
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会计薄||帐薄account-book )[DpK=[N^p  
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营业报告书||损益计算表account of budiness||business report ' C6:e?R  
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借贷细帐||交验帐account rendered t;XS;b%  
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明细帐account stated q @*UUj@  
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与…银行开立一户头to open an account with [Z% l.  
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与…银行建立交易to keep account with EUXV/QV{  
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继续记帐to keep account 0c-QIr}m  
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与…有交易to have an account with [5-!d!a|st  
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作成会计帐||有往来帐项to make out an account with &(WE]ziuO  
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清算||清理债务to make up an account ;,FT&|3o  
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清洁帐目||与…停止交易to close ones account with t0+t9w/fTP  
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结帐to close an account Y ]?Kqc  
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清理未付款to ask an account||to demand an account 1k0^6gE|  
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结清差额to balance the account with @_G` Ok4  
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清算to settle an account||to liquidate an account||to square an account `x5ll;"J  
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审查帐目||监查帐目to audit an account sTJJE3TBI  
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检查帐目to examine an account p<<6}3~  
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转入A的帐户to charge the amount to As account 4u7c7K>\Y  
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以计帐方式付款to pay on account k *A4;Bm  
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代理某人||为某人on ones account||on account of one s{b0#[  
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为自己计算||独立帐目on ones own account Ubn
 
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由某人收益并负风险on ones account and risk||for ones account and risk 9aW8wYL~b  
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由某人负担for ones account||for account of one _N[^Hl`\  
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按某人指示||列入某人帐户by order and for account of one 3<V.6'*k  
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列入5月份帐目for May account h8Dtq5t4  
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编入某中帐项下to pass to the account of||to place to the account of s.k`];wo  

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寄出清算书to send in an account||to send in render an account ^MF=,U'8  
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支票薄cheque book
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支票陈票人cheque drawer TLR Lng  
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持票人cheque holder qrORP3D@  
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不记名支票cheque to bearer||bearer cheque noD7G2o  
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记名支票||认人支票cheque to order QvyUd%e'5A  
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到期支票antedated cheque rkER`  
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未到期支票postdated cheque *jqPKK/  
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保付支票certified cheque YH:W]  
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未获兑现支票，退票returned cheque DrYoC7   
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横线支票crossed cheque '@1Q x~*]e  
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普通横线general crossing S@rsQ@PA  
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特别横线special crossing R,k[
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空白支票blank cheque $DMu~wwfG  
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失效支票，过期支票stale cheque 2%, ' }Bus  
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普通支票open cheque X<bj2 w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #esu@kMU`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 70l;**"4  
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支票换现金||兑现to cash a cheque y8 u)Q  
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清理票款to clear a cheque i /U{dzZ  
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保证兑现to certify a cheque |
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填写支票数额to fill up a cheque r}M4()9L  
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支票上划线to cross a cheque n`2"(7Wj  
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开发支票to make out a cheque "f$A0RL  
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签发支票，开立支票to draw a cheque||to issue a cheque v=^)`C6Ma  
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透支支票to overdraw a cheque :fQ*'m,  
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背书支票to endorse a cheque R
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请付票款||清付票款to pay a cheque||to honour a cheque `Wt~6D e  
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支票退票to dishonour a cheque s'w0pZqj  
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拒付支票to refuse a cheque ,6)y4=8 L  
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拒付支票to stop payment of a cheque |"*:ZSj  
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提示要求付款to present for payment D1/$pA+B  
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见票即付持票人payable to bearer 6lFsN2  

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支付指定人payable to order sP8B?Tn1W  
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已过期||无效out of date||stale +?'acn  
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请给出票人R/D||refer to drawer KfS^sT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zD|W3hL2&  
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文字与数字不一致words and figures differ RT9@&5>il  
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支票 0:p#%Nvg  
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时间已过account closed 64@s|m*  
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更改处应加盖印章alterations require initials ]y e&#  
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时间已过effects not cleared C~*m&,@TT^  
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停止付款payment stopped ,5,4Qf7  
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支票毁损cheque mutilated DFMWgBL  
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汇款||寄钱to remit||to send money C'#:}]@E  
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寄票供取款||支票支付to send a cheque for payment fz*6 B NJ  
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寄款人a remitter |rQ;|+.  
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收款人a remittee ;uy/Vc5,Y  
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国外汇票foreign Bill ]3G2mY;`"%  
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国内汇票inland Bill qM)^]2_-  
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跟单汇票documentary bill |8"HTBb\CW  
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空头汇票accommodation bill /dAIg1ra  
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原始汇票original bill y=CemJ[
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改写||换新票据renewed bill <M=K!k  
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即期汇票sight bill||bill on demand \K=Jd#9c  
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…days after date||…days after date…日后付款 x|Dj   
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…months after date||…months after date…月后付款 wXP1tM8T  
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见票后…日付款…days after sight||…days sight yuND0,e  
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见票后…月付款…months after sight||…months sight B|8(}Ciqx  
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同组票据set of bills ]5^
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单张汇票sola of exchange||sole of exchange hHdC/mR  
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远期汇票usance bill||bill at usance GDk/85cv0$  
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长期汇票long bill sx6` g;  
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短期汇票short bill u+hzCCwtR  
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逾期汇票overdue bill 8G9V8hS1#B  
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宽限日期days of grace gX);/;9mm+  
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电汇telegraphic transfer （T.T） m|'TPy  
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邮汇postal order||postal note （Am.）||post office order||money order r3#H]c  
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本票promissory note （P/N） uRJLSt9m  
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押汇负责书||押汇保证书letter of hypothecation ceAK; v o  
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副保||抵押品||付属担保物collateral security "#
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担保书trust receipt||letter of indemnity (eHvp  
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承兑||认付acceptance 0
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单张承兑general acceptance R:zjEhH)  
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有条件承兑qualified acceptance I 91`~0L*  
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附条件认付conditional acceptance ,:j^EDCsaJ  
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部分认付partial acceptance   TAIcp*)ZM