[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。   L2:C6Sc  
会计报表statement of account 9:m+mpL
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往来帐目account current UR\*KR;yM  
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现在往来帐||存款额current accout )9*-Q%zc  
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销货帐account sales ;T
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共同计算帐项joint account +yYz;, \  
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未决帐项outstanding account )D@ NX/}  
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贷方帐项credit account||creditor account Y`_6Ny="  
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借方帐项debit account||debtor account .|rpj&>g  
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应付帐||应付未付帐account payable VJPt/Dy{  
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应收帐||应收未收帐account receivable vb$k/8JK  
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新交易||新帐new account 6.k2,C4dT<  
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未决帐||老帐old account [rf.P'p%  
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现金帐cash account "EA%!P:d,  
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流水帐running account ] @IzJz"R  
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暂记帐||未定帐suspense account LB-4
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过期帐||延滞帐overdue account||pastdue account B1\}'g8%f  
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杂项帐户sundry account A5z5e# ,u  
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详细帐单||明细表detail account Z+E@B>D7A^  
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呆帐bad account 6>zO"9  
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会计项目title of account `cCsJm$V"  
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会计薄||帐薄account-book (xy/:i".V  
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营业报告书||损益计算表account of budiness||business report iJT_*,P^  
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借贷细帐||交验帐account rendered ;&oS=6$  
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明细帐account stated FxW~Co  
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与…银行开立一户头to open an account with 'H0uvvhOp  
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与…银行建立交易to keep account with \oA>%+]5  
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继续记帐to keep account dG2k4 O  
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与…有交易to have an account with  qr~P$  
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作成会计帐||有往来帐项to make out an account with L7VDZCV  
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清算||清理债务to make up an account ;UUpkOQO(  
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清洁帐目||与…停止交易to close ones account with 4}.PQ{  
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结帐to close an account G5A:C(r  
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清理未付款to ask an account||to demand an account lDsT?yHS`Z  
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结清差额to balance the account with 7M8oI.?C|  
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清算to settle an account||to liquidate an account||to square an account yM}~]aQ y  
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审查帐目||监查帐目to audit an account 1aAY7Dm_&  
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检查帐目to examine an account 0Wkk$0h9  
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转入A的帐户to charge the amount to As account / <C{$Gu  
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以计帐方式付款to pay on account zEVQ[y6BcM  
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代理某人||为某人on ones account||on account of one 22OfbwCb  
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为自己计算||独立帐目on ones own account #Z. QMWq  
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由某人收益并负风险on ones account and risk||for ones account and risk Kpg?' !I  
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由某人负担for ones account||for account of one m]+~F_/  
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按某人指示||列入某人帐户by order and for account of one ))%f"=:wt  
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列入5月份帐目for May account $d-$dM?R5  
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编入某中帐项下to pass to the account of||to place to the account of 3,'LW}  
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寄出清算书to send in an account||to send in render an account p*j>s\  
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支票薄cheque book KE.O>M,I.  
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支票陈票人cheque drawer o~<jayqU  
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持票人cheque holder H:EK&$sU  
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不记名支票cheque to bearer||bearer cheque u/<ZGW(&s(  
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记名支票||认人支票cheque to order h<V,0sZ&:  
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到期支票antedated cheque 6.9C4  
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未到期支票postdated cheque 4X", :B}  
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保付支票certified cheque cNT !}8 h^  
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未获兑现支票，退票returned cheque 6ddRFpe  
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横线支票crossed cheque Y}xM&%  
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普通横线general crossing AFM+`{Cq  
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特别横线special crossing </Y(4Xwf=  
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空白支票blank cheque .%dGSDru  
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失效支票，过期支票stale cheque
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普通支票open cheque ~ES%=if~Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t9MCT$U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )t3`O$J  
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支票换现金||兑现to cash a cheque -9.lFuI  
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清理票款to clear a cheque TBrwir  
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保证兑现to certify a cheque f8SO:ihXL  
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填写支票数额to fill up a cheque J)yg<*/3  
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支票上划线to cross a cheque lwgwdB  
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开发支票to make out a cheque rm ;U'&{  
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签发支票，开立支票to draw a cheque||to issue a cheque DZ\ '7%c  
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透支支票to overdraw a cheque 7FPSBvU#/  

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背书支票to endorse a cheque mjg@c|rTG  
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请付票款||清付票款to pay a cheque||to honour a cheque _EP]|DTfr  
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支票退票to dishonour a cheque 0Fon`3(^\  
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拒付支票to refuse a cheque 1eV&oN#  
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拒付支票to stop payment of a cheque - E GZ  
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提示要求付款to present for payment <yX u!  
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见票即付持票人payable to bearer 0M&n3s{5I  
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支付指定人payable to order @:PMb Ub  
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已过期||无效out of date||stale Z]G#:  
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请给出票人R/D||refer to drawer ,9jk<)m]L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]nebL{}5  
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文字与数字不一致words and figures differ A'~mJO/  
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支票 tw<Oy^i  
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时间已过account closed _6c/,a8;*J  
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更改处应加盖印章alterations require initials +2eri_p  
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时间已过effects not cleared
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停止付款payment stopped }ff^^7_  
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支票毁损cheque mutilated =8*ru\L:hr  
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汇款||寄钱to remit||to send money g)$KN,gGuO  
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寄票供取款||支票支付to send a cheque for payment pi#a!Quf\  
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寄款人a remitter Vi^vG`L9  
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收款人a remittee 0`WFuFi^o  
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国外汇票foreign Bill XM
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国内汇票inland Bill NV(jp'i~  
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跟单汇票documentary bill F[jqJzCz  
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空头汇票accommodation bill 3$P  
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原始汇票original bill "0 %fR"  
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改写||换新票据renewed bill G~u
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即期汇票sight bill||bill on demand *5s*-^'#!  
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…days after date||…days after date…日后付款 Uy|!f]"?  
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…months after date||…months after date…月后付款 CXz9bhn<4  
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见票后…日付款…days after sight||…days sight ?G!p4u?C  
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见票后…月付款…months after sight||…months sight <Tbl|9  
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同组票据set of bills L_:~{jV  
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单张汇票sola of exchange||sole of exchange doX`Nb A  
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远期汇票usance bill||bill at usance #7:ah  
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长期汇票long bill mrG#ox4$  
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短期汇票short bill @_c&lToj_  
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逾期汇票overdue bill >XuPg(Ow  
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宽限日期days of grace AhjCRYk+  
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电汇telegraphic transfer （T.T） mdmJne.  
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邮汇postal order||postal note （Am.）||post office order||money order z([HGq5  
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本票promissory note （P/N） fcohYo5mh  
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押汇负责书||押汇保证书letter of hypothecation ,%V%g!6{  
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副保||抵押品||付属担保物collateral security pA@R,O>zr  
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担保书trust receipt||letter of indemnity 28}L.>5k  
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承兑||认付acceptance 4VsttT  
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单张承兑general acceptance t|UM2h  
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有条件承兑qualified acceptance NVf_#p"h  
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附条件认付conditional acceptance f{(D+7e}  
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部分认付partial acceptance   zrC1/%T