[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。   @:hWahMy  
会计报表statement of account AS0(NlV  
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往来帐目account current Vx0Hq`_1
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现在往来帐||存款额current accout \iEJ9V  
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销货帐account sales 2 (ux  
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共同计算帐项joint account <9=RLENmY"  
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未决帐项outstanding account AsZyPybq  
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贷方帐项credit account||creditor account OZObx  
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借方帐项debit account||debtor account ~;I{d7z,;  
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应付帐||应付未付帐account payable E\}Q9,Z$  
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应收帐||应收未收帐account receivable hU2N{Ac  
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新交易||新帐new account QPF[D7\  
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未决帐||老帐old account DNM~/Oo  
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现金帐cash account KQqQ@D&n  
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流水帐running account s*}d`"YvH  
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暂记帐||未定帐suspense account 8c$IsvJg  
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过期帐||延滞帐overdue account||pastdue account EA>$t\z  
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杂项帐户sundry account E3KPJ`=!*"  
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详细帐单||明细表detail account ~E`A,  
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呆帐bad account T@HozZ  
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会计项目title of account 1Q;`<=  
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会计薄||帐薄account-book SI(8.$1  
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营业报告书||损益计算表account of budiness||business report 9VY_gi=vL  
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借贷细帐||交验帐account rendered u1kbWbHu(  
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明细帐account stated 6%xl}z]o  
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与…银行开立一户头to open an account with V)Xcn'h  
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与…银行建立交易to keep account with \d;Ow8%d/  
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继续记帐to keep account G j:|  
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与…有交易to have an account with 8|/YxF<  
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作成会计帐||有往来帐项to make out an account with /L 4WWQ5  
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清算||清理债务to make up an account lb('r"*.  
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清洁帐目||与…停止交易to close ones account with 1&<@(S<  
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结帐to close an account Sm,$~~iq}  
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清理未付款to ask an account||to demand an account 9.B7Owgr89  
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结清差额to balance the account with @:@rks&  
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清算to settle an account||to liquidate an account||to square an account ik*_,51Zj  
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审查帐目||监查帐目to audit an account Ymu=G3-  
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检查帐目to examine an account v2'JL(=  
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转入A的帐户to charge the amount to As account hz%I xI9  
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以计帐方式付款to pay on account \t@ `]QzG:  
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代理某人||为某人on ones account||on account of one fn
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为自己计算||独立帐目on ones own account MVdx5 ,t  
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由某人收益并负风险on ones account and risk||for ones account and risk )[*O^bPowI  
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由某人负担for ones account||for account of one *lAdS]I  
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按某人指示||列入某人帐户by order and for account of one . $YF|v[=  
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列入5月份帐目for May account ^E 17_9?  
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编入某中帐项下to pass to the account of||to place to the account of ':]a.yA\1  
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寄出清算书to send in an account||to send in render an account Ai18]QD-  
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支票薄cheque book CJ   
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支票陈票人cheque drawer FSs$ ] d;  
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持票人cheque holder L$Ar]O)  
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不记名支票cheque to bearer||bearer cheque :-" jKw  
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记名支票||认人支票cheque to order ^!_7L4&y  
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到期支票antedated cheque *[:CbFE0y  
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未到期支票postdated cheque ULmdt   
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保付支票certified cheque +gCy@_2;  
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未获兑现支票，退票returned cheque X]U"ru{1q  
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横线支票crossed cheque TxxB0  
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普通横线general crossing f<4q]HCa  
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特别横线special crossing ^ R^N`V   
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空白支票blank cheque fZ~kw*0*  
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失效支票，过期支票stale cheque 3et2\wOX1x  
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普通支票open cheque DEp%\sj?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2|H91Y2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,{ L;B  
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支票换现金||兑现to cash a cheque .Uh
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清理票款to clear a cheque w]Ko/;;^2  
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保证兑现to certify a cheque Fx[A8G  
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填写支票数额to fill up a cheque Y0u'@l_[F  
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支票上划线to cross a cheque {Sr=
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开发支票to make out a cheque q~Q)'*m  
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签发支票，开立支票to draw a cheque||to issue a cheque _D2bGZN  
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透支支票to overdraw a cheque lA.;ZD!  
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背书支票to endorse a cheque >: W-C{%  
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请付票款||清付票款to pay a cheque||to honour a cheque 2%{YYT   
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支票退票to dishonour a cheque KYkS6|A  
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拒付支票to refuse a cheque [j=,g-EOA  
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拒付支票to stop payment of a cheque Wiq{wx
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提示要求付款to present for payment 7ZV~ op2Q  
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见票即付持票人payable to bearer wUK7um  
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支付指定人payable to order d`9W  
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已过期||无效out of date||stale R HwaJ;:)#  
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请给出票人R/D||refer to drawer :H!(?(Pie  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x7P([^i  
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文字与数字不一致words and figures differ <#+oQ>5s  
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支票 a -xW8  
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时间已过account closed I#|ocz  
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更改处应加盖印章alterations require initials |Z`M*. d+
 
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时间已过effects not cleared Yv)Bj  
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停止付款payment stopped hc-lzYS  
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支票毁损cheque mutilated rkxW UDl   
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汇款||寄钱to remit||to send money Tr}R`6d$  
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寄票供取款||支票支付to send a cheque for payment x!'7
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寄款人a remitter y^2#9\}K  
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收款人a remittee G49Ng|qn  
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国外汇票foreign Bill m"n.Dz/S  
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国内汇票inland Bill #nKRTb+{  
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跟单汇票documentary bill SU/G)&Mi  
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空头汇票accommodation bill gWkjUz)  
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原始汇票original bill 
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改写||换新票据renewed bill #zxd;;p3  
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即期汇票sight bill||bill on demand ~P/]: =  
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…days after date||…days after date…日后付款 *%X.ym'  
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…months after date||…months after date…月后付款 6J\q`q(W(  
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见票后…日付款…days after sight||…days sight WHP ;Neb6  
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见票后…月付款…months after sight||…months sight 4f!dYo4L  
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同组票据set of bills N`HSE=u>  
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单张汇票sola of exchange||sole of exchange ;1@C_5C  
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远期汇票usance bill||bill at usance OF8WDo`  
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长期汇票long bill 9:-T@u  
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短期汇票short bill #EG?9T  
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逾期汇票overdue bill c;wA  
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宽限日期days of grace 1"O&40l  
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电汇telegraphic transfer （T.T） {2:d`f qD  
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邮汇postal order||postal note （Am.）||post office order||money order 2ce'fMV  
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本票promissory note （P/N） BI.V0@qZ  
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押汇负责书||押汇保证书letter of hypothecation u!Bk,}CE`  
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副保||抵押品||付属担保物collateral security 9"ugz^uKt  
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担保书trust receipt||letter of indemnity 7`fY*O6  
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承兑||认付acceptance XWtiwf'K  
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单张承兑general acceptance iBoEZEHjw  
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有条件承兑qualified acceptance aZK
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附条件认付conditional acceptance {mSJUK?TKl  
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部分认付partial acceptance   M#a&\cqC