[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。   oN `tZ;a  
会计报表statement of account Ac7
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往来帐目account current > P0AGZ  
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现在往来帐||存款额current accout -|)[s[T~m  
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销货帐account sales t&P5Zw*B  
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共同计算帐项joint account 4tuEC-oh  
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未决帐项outstanding account %BG5[XQ7  
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贷方帐项credit account||creditor account _b5iR<f  
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借方帐项debit account||debtor account kcOpO<oE  
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应付帐||应付未付帐account payable }`M6+.z3F  
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应收帐||应收未收帐account receivable A!Yqj~  
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新交易||新帐new account i,<-+L$z  
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未决帐||老帐old account  WcJ{}V9  
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现金帐cash account mzw*6e2T  
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流水帐running account -)Vj08aP  
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暂记帐||未定帐suspense account Wm,,OioK  
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过期帐||延滞帐overdue account||pastdue account S-H3UND"  
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杂项帐户sundry account w '"7~uN  
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详细帐单||明细表detail account \[&]kPcDl  
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呆帐bad account Z4!3I@yZ  
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会计项目title of account + ThKqC_  
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会计薄||帐薄account-book ;:4puv+]  
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营业报告书||损益计算表account of budiness||business report 6>Cubb>  
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借贷细帐||交验帐account rendered /b|sv$BN  
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明细帐account stated ;GAYcVB   
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与…银行开立一户头to open an account with UPYM~c+}  
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与…银行建立交易to keep account with "i r*;|  
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继续记帐to keep account 'gGB-=yvbO  
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与…有交易to have an account with I,eyL$x  
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作成会计帐||有往来帐项to make out an account with Eg*3**gTO  
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清算||清理债务to make up an account Z3dd9m#.]  
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清洁帐目||与…停止交易to close ones account with ' T ]oV~H  
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结帐to close an account \0h/~ 3  
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清理未付款to ask an account||to demand an account vXbT E$
  
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结清差额to balance the account with +pvJ?"J  
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清算to settle an account||to liquidate an account||to square an account Oq6n.:8g"  
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审查帐目||监查帐目to audit an account c'";36y  
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检查帐目to examine an account <R>z;2c  
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转入A的帐户to charge the amount to As account +o]BjgG  
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以计帐方式付款to pay on account D 'cY7P  
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代理某人||为某人on ones account||on account of one l-}5@D[  
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为自己计算||独立帐目on ones own account <0)ud)~u  
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由某人收益并负风险on ones account and risk||for ones account and risk J+jmSK%z  
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由某人负担for ones account||for account of one 3DC%I79  
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按某人指示||列入某人帐户by order and for account of one 8`2<g0V2  
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列入5月份帐目for May account #0
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编入某中帐项下to pass to the account of||to place to the account of |( 9#v t#  
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寄出清算书to send in an account||to send in render an account kEhm'  
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支票薄cheque book PuZs5J3  
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支票陈票人cheque drawer 0T#xM(q[K  
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持票人cheque holder T<+ht8&M8  
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不记名支票cheque to bearer||bearer cheque VkDS&g~Ws  
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记名支票||认人支票cheque to order mPfUJ#rS  
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到期支票antedated cheque %8bzs?QI  
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未到期支票postdated cheque o"#TZB+k
 
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保付支票certified cheque |O(-CDQe  
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未获兑现支票，退票returned cheque UXwB$@8  
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横线支票crossed cheque V~ T`&  
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普通横线general crossing E7gHi$  
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特别横线special crossing 5#0A`QO   
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空白支票blank cheque H\^VqNK"
 
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失效支票，过期支票stale cheque w]};0v&\~s  
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普通支票open cheque ?}vzLgp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I"ca+4]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Bul.R
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支票换现金||兑现to cash a cheque FZiZg;  
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清理票款to clear a cheque ^8:VWJM  
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保证兑现to certify a cheque s=MT,  
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填写支票数额to fill up a cheque H+a~o=/cR  
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支票上划线to cross a cheque }sv!=^}BY3  
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开发支票to make out a cheque MY!q%  
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签发支票，开立支票to draw a cheque||to issue a cheque .(|+oHg<  
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透支支票to overdraw a cheque F;u7A]H^  
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背书支票to endorse a cheque p%F8'2)}  
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请付票款||清付票款to pay a cheque||to honour a cheque f ba&`  
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支票退票to dishonour a cheque GW3>&j_!d  
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拒付支票to refuse a cheque Stxp3\jEn  
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拒付支票to stop payment of a cheque ZQAO"huk]  
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提示要求付款to present for payment *0y{ ~@  
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见票即付持票人payable to bearer 2.-o@im0  
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支付指定人payable to order N u^p
  
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已过期||无效out of date||stale + P7o4]:/  
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请给出票人R/D||refer to drawer B=n[)"5fBO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /_t|Dry015  
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文字与数字不一致words and figures differ +G*JrwJ&=  
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支票 SeEw.;Xw  
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时间已过account closed 6N~q`;p0  
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更改处应加盖印章alterations require initials +f|BiW  
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时间已过effects not cleared IH9.F  
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停止付款payment stopped i-" p)2d=#  
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支票毁损cheque mutilated 1}%B%*N  
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汇款||寄钱to remit||to send money "IQ/LbOqm_  
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寄票供取款||支票支付to send a cheque for payment n'1'!J;
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寄款人a remitter d5`3wd]]'v  
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收款人a remittee V[o`\|<  
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国外汇票foreign Bill 6!'3oN{  
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国内汇票inland Bill :a ->0 l  
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跟单汇票documentary bill Qv,"($n\  
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空头汇票accommodation bill ojvj}ln  
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原始汇票original bill p2Zo  
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改写||换新票据renewed bill Dn&D!B  
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即期汇票sight bill||bill on demand I!e})Y  
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…days after date||…days after date…日后付款 QFYWA1<pDh  
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…months after date||…months after date…月后付款 Zt.'K(]2h  
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见票后…日付款…days after sight||…days sight At-U2a#J{  
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见票后…月付款…months after sight||…months sight kS bu]AB  
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同组票据set of bills T6 '`l?H`;  
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单张汇票sola of exchange||sole of exchange o4|M0  
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远期汇票usance bill||bill at usance 8C*c{(4  
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长期汇票long bill _f$^%?^  
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短期汇票short bill eAE`#t  
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逾期汇票overdue bill P-?0zF/T$  
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宽限日期days of grace kqFP)!37  
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电汇telegraphic transfer （T.T） )h7<?@wv&  
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邮汇postal order||postal note （Am.）||post office order||money order Gefne[  
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本票promissory note （P/N） 'Gj3:-xqL  
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押汇负责书||押汇保证书letter of hypothecation 6 (]Dh;gC  
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副保||抵押品||付属担保物collateral security {*G9|#[/@  
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担保书trust receipt||letter of indemnity IG2r#N|C#  
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承兑||认付acceptance Hj^1or3R]  
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单张承兑general acceptance V%rzk*LA  
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有条件承兑qualified acceptance ]_f_w9]  
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附条件认付conditional acceptance gb[5&>(#  
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部分认付partial acceptance   Ag-
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