[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。   4?Qc&e{5  
会计报表statement of account 5!qLJmd=  
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往来帐目account current So]O`RJv  
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现在往来帐||存款额current accout 4IXa[xAm  
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销货帐account sales ~QU\kZ7Z  
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共同计算帐项joint account [cT7Iqip  
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未决帐项outstanding account iJzW3%E  
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贷方帐项credit account||creditor account a]=j  
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借方帐项debit account||debtor account K!;>/3Y2-  
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应付帐||应付未付帐account payable q@}tv=}  
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应收帐||应收未收帐account receivable *"sDsXo- I  
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新交易||新帐new account }+BbwBm&  
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未决帐||老帐old account )U:W 9%  
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现金帐cash account BYXMbx  
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流水帐running account NEcE-7aT  
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暂记帐||未定帐suspense account xJF}6yPm@  
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过期帐||延滞帐overdue account||pastdue account Bey|f/ <  
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杂项帐户sundry account ^.( i!BG'  
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详细帐单||明细表detail account bs\7 juHt  
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呆帐bad account i")ucrf  
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会计项目title of account J?84WS  
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会计薄||帐薄account-book e$=0.GWT  
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营业报告书||损益计算表account of budiness||business report x
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借贷细帐||交验帐account rendered 2JS&
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明细帐account stated ieG%D HN  
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与…银行开立一户头to open an account with pG(%yIiAi  
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与…银行建立交易to keep account with Y> f 6  
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继续记帐to keep account Kitx%P`i  
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与…有交易to have an account with +-+%6O<C  
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作成会计帐||有往来帐项to make out an account with P<{N)H 2r  
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清算||清理债务to make up an account 'k?*?XxG  
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清洁帐目||与…停止交易to close ones account with ae`6hW2  
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结帐to close an account XlGDv*d:#d  
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清理未付款to ask an account||to demand an account !HPye@Ua  
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结清差额to balance the account with m0zbG1OE  
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清算to settle an account||to liquidate an account||to square an account xpjv@P  
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审查帐目||监查帐目to audit an account wz{]CQ7"  
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检查帐目to examine an account mM6X0aM  
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转入A的帐户to charge the amount to As account #2qDn^s  
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以计帐方式付款to pay on account 0V_dg |.  
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代理某人||为某人on ones account||on account of one y(w&6:  
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为自己计算||独立帐目on ones own account f;7I{Z\<  
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由某人收益并负风险on ones account and risk||for ones account and risk 7j22KQ|EX^  
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由某人负担for ones account||for account of one 44p?x8(z*  
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按某人指示||列入某人帐户by order and for account of one +8#hi5e  
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列入5月份帐目for May account zD z"Dn 9  
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编入某中帐项下to pass to the account of||to place to the account of nQ5N\RAZ  
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寄出清算书to send in an account||to send in render an account ![l`@NH[U  
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支票薄cheque book KW 78J~u+  
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支票陈票人cheque drawer f(Uo?_as  
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持票人cheque holder %%h0 H[5*  
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不记名支票cheque to bearer||bearer cheque W0qn$H  
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记名支票||认人支票cheque to order id:6O+\  
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到期支票antedated cheque z\zqmW6  
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未到期支票postdated cheque YU6D;  
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保付支票certified cheque &(/QJ`*8  
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未获兑现支票，退票returned cheque R^+,D  
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横线支票crossed cheque @?CEi#-  
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特别横线special crossing P&.-c _
 
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空白支票blank cheque Q8?:L<
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失效支票，过期支票stale cheque HBiUp$(mB  
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普通支票open cheque /j$`Cq3I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 07 #e{   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1T/ 72+R0  
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支票换现金||兑现to cash a cheque z 8 y.@<6  
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清理票款to clear a cheque =.\PG[  
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保证兑现to certify a cheque [I2vg<my  
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填写支票数额to fill up a cheque m ^'!  
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支票上划线to cross a cheque #iVr @|,  
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开发支票to make out a cheque Bh5z4  
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签发支票，开立支票to draw a cheque||to issue a cheque  RI&V:1  
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透支支票to overdraw a cheque ?5<x$YI  
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背书支票to endorse a cheque f?W"^6Df  
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请付票款||清付票款to pay a cheque||to honour a cheque @BoZZ  
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支票退票to dishonour a cheque dLtmG:II  
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拒付支票to refuse a cheque e {805^X}  
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拒付支票to stop payment of a cheque Xz\X 8I  
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提示要求付款to present for payment 8c5=Px2\  
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见票即付持票人payable to bearer o(eh.   
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支付指定人payable to order Iwe  
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已过期||无效out of date||stale VYnB&3%DF  
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请给出票人R/D||refer to drawer o,[Em<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cf%aOHYI*  
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文字与数字不一致words and figures differ (g0U v.*  
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时间已过account closed 2Ws'3Jz  
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更改处应加盖印章alterations require initials uLr-!T  
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时间已过effects not cleared EOXuc9> G  
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停止付款payment stopped 8=u88?Bh  
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支票毁损cheque mutilated aB{OXU}#  
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汇款||寄钱to remit||to send money  K0Lc~n/  
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寄票供取款||支票支付to send a cheque for payment _ygdv\^Tet  
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寄款人a remitter h 9QQ8}g  
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收款人a remittee k#G+<7c<  
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国外汇票foreign Bill l"%WXi"X  
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国内汇票inland Bill +/rh8?  
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跟单汇票documentary bill :Yn{:%p  
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空头汇票accommodation bill v1$}JX  
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原始汇票original bill J7k=5Fqej;  
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改写||换新票据renewed bill #Q%0y^s  
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即期汇票sight bill||bill on demand J=ot&%  
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…days after date||…days after date…日后付款 /P*ph0S-  
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…months after date||…months after date…月后付款 F=yE>[! LB  
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见票后…日付款…days after sight||…days sight ;T WYO  
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见票后…月付款…months after sight||…months sight iD2>-yf  
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同组票据set of bills ="]y^&(L(  
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单张汇票sola of exchange||sole of exchange )F: UkS  
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远期汇票usance bill||bill at usance 3<HPZWc  
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长期汇票long bill +#ANc;2g  
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短期汇票short bill r$-]NYPi  
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逾期汇票overdue bill S31+ j
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宽限日期days of grace O.+X,CQG*  
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电汇telegraphic transfer （T.T） {siIRl2&  
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邮汇postal order||postal note （Am.）||post office order||money order +W9#^  
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本票promissory note （P/N） ;yg 9{"O  
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押汇负责书||押汇保证书letter of hypothecation j#E&u*IR  
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副保||抵押品||付属担保物collateral security %QrpFE5V5  
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担保书trust receipt||letter of indemnity yjxv D  
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承兑||认付acceptance Ro|%pT  
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单张承兑general acceptance DQOEntw  
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有条件承兑qualified acceptance Sx3R2-!Z  
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附条件认付conditional acceptance COf>H0^%Q  
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部分认付partial acceptance   bR}{xHe