[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。   RU ,N_GV
 
会计报表statement of account m^s2kB4A[  
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往来帐目account current Pc-8L]2oaF  
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现在往来帐||存款额current accout d/99!+r  
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销货帐account sales :?XHZ
  
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共同计算帐项joint account F vk:c-  
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未决帐项outstanding account }K nq9cf  
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贷方帐项credit account||creditor account w`!foPE  
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借方帐项debit account||debtor account FG36,6N%2j  
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应付帐||应付未付帐account payable $u.T1v  
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应收帐||应收未收帐account receivable PC7.+;1  
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新交易||新帐new account OQ*. ho  
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未决帐||老帐old account TUn@b1
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现金帐cash account EUS]Se2  
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流水帐running account M#2U'jy  
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暂记帐||未定帐suspense account #_|^C(]!  
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过期帐||延滞帐overdue account||pastdue account s'=]a-l~  
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杂项帐户sundry account >2a#|_-T  
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详细帐单||明细表detail account XArLL5_L  
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呆帐bad account =#fvdj  
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会计项目title of account 0zNS;wvv&  
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会计薄||帐薄account-book Q:|E  
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营业报告书||损益计算表account of budiness||business report 5toNEDN  
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借贷细帐||交验帐account rendered {,srj['RS  
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明细帐account stated pDfF'jt9  
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与…银行开立一户头to open an account with ?-i&6i6Y  
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与…银行建立交易to keep account with #2iA -5  
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继续记帐to keep account Pr'py  
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与…有交易to have an account with I115Rp0  
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作成会计帐||有往来帐项to make out an account with 5@\<:Zmi  
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清算||清理债务to make up an account n"vI>_|G  
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清洁帐目||与…停止交易to close ones account with A,@"(3  
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结帐to close an account 2t%)d9r32  
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清理未付款to ask an account||to demand an account B _ >|Mo/  
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结清差额to balance the account with ,;g:qe3D$  
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清算to settle an account||to liquidate an account||to square an account ?0F#\0  
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审查帐目||监查帐目to audit an account YN^8s  
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检查帐目to examine an account #& ^+hx|  
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转入A的帐户to charge the amount to As account K4~dEZ   
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以计帐方式付款to pay on account BdSTB"  
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代理某人||为某人on ones account||on account of one gS!M7xy  
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为自己计算||独立帐目on ones own account ;:cM^LJ  
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由某人收益并负风险on ones account and risk||for ones account and risk m1TPy-|1  
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由某人负担for ones account||for account of one BJ vVZl2h  
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按某人指示||列入某人帐户by order and for account of one HwOw.K<  
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列入5月份帐目for May account hPl;2r  
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编入某中帐项下to pass to the account of||to place to the account of G|o-C:~  
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寄出清算书to send in an account||to send in render an account A!NT 2YdHZ  
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支票薄cheque book u*"tZ+|m  
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支票陈票人cheque drawer :yv!
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持票人cheque holder ]T GJ|X  
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不记名支票cheque to bearer||bearer cheque WS;3a}u  
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记名支票||认人支票cheque to order /+'@}u |  
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到期支票antedated cheque ~]N% {;F}  
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未到期支票postdated cheque fE7 Kv_N-%  
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保付支票certified cheque /bg8oB4  
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未获兑现支票，退票returned cheque ucTkWqG  
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横线支票crossed cheque /K'Kx  
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普通横线general crossing |IZG`
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特别横线special crossing 5JQq?e)n  
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空白支票blank cheque Bojm lVg  
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失效支票，过期支票stale cheque erqg|TsFj  
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普通支票open cheque >[ywrB ?T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +HUI1@ql  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _/7[=e}y  
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支票换现金||兑现to cash a cheque .b5B7x}  
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清理票款to clear a cheque v ='7.A  
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保证兑现to certify a cheque 0p:n'P  
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填写支票数额to fill up a cheque liPUK#  
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支票上划线to cross a cheque *m2J$9q  
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开发支票to make out a cheque )=ZWn,ZB  
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签发支票，开立支票to draw a cheque||to issue a cheque #W'jNX,h  
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透支支票to overdraw a cheque jcv3ES^  
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背书支票to endorse a cheque -i7W|X"  
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请付票款||清付票款to pay a cheque||to honour a cheque GYyP+7K4l[  
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支票退票to dishonour a cheque @tRq(*(/:  
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拒付支票to refuse a cheque 7[ *,t  
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拒付支票to stop payment of a cheque /DJyNf*  
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提示要求付款to present for payment ;HgV(d#X  
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见票即付持票人payable to bearer (KK9/k  
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支付指定人payable to order xW#r)aN]p  
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已过期||无效out of date||stale 9Psy
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请给出票人R/D||refer to drawer 9=&LMjTQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k]] (I<2  
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文字与数字不一致words and figures differ ;SEH|_/  
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支票 Z1wN+Y.CA  
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时间已过account closed <9@I50;  
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更改处应加盖印章alterations require initials [kDjht|$>  
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时间已过effects not cleared XnHc U=~q  
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停止付款payment stopped ;3 s_#L  
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支票毁损cheque mutilated l4 I
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汇款||寄钱to remit||to send money 6] <~0{  
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寄票供取款||支票支付to send a cheque for payment g>_lU vSE  
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寄款人a remitter }#ZQ\[  
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收款人a remittee _Pjo9z 9  
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国外汇票foreign Bill {}H5%W  
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国内汇票inland Bill .?UK`O2Q  
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跟单汇票documentary bill uvz}qH@j/Q  
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空头汇票accommodation bill 4J Bm|Pf(  
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原始汇票original bill !Sx}~XB<  
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改写||换新票据renewed bill ( >zXapb2  
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即期汇票sight bill||bill on demand s7e)Mt  
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…days after date||…days after date…日后付款 6"U&i9  
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…months after date||…months after date…月后付款 hG .>>  
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见票后…日付款…days after sight||…days sight teH $hd-q  
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见票后…月付款…months after sight||…months sight yb*P&si5bY  
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同组票据set of bills 5 fY\0  
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单张汇票sola of exchange||sole of exchange 5RCQ<1  
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远期汇票usance bill||bill at usance :fz&)e9  
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长期汇票long bill T;K,.a8bU  
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短期汇票short bill (]7&][  
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逾期汇票overdue bill l6Wa~ E  
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宽限日期days of grace Lh.?G#EM  
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电汇telegraphic transfer （T.T） cr
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邮汇postal order||postal note （Am.）||post office order||money order ~ ?i;~S  
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本票promissory note （P/N） zvv<w@rX  
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押汇负责书||押汇保证书letter of hypothecation (n:d {bKV  
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副保||抵押品||付属担保物collateral security iIWz\FM  
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担保书trust receipt||letter of indemnity w@w(AFV9/  
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承兑||认付acceptance _~V
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单张承兑general acceptance )yvI {   
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有条件承兑qualified acceptance w#]> Nf  
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附条件认付conditional acceptance IvuKpX>*  
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部分认付partial acceptance   7)&}riQ