[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。   :ceT8-PBRx  
会计报表statement of account GNX`~%3KYc  
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往来帐目account current h8 !(WO!  

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现在往来帐||存款额current accout N2.(0 G  
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销货帐account sales I7]qTS[vg  
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共同计算帐项joint account 79d<,q;uR  
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未决帐项outstanding account #q9cjEd_7  
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贷方帐项credit account||creditor account L IN$Y  
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借方帐项debit account||debtor account t2h I^J0y  
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应付帐||应付未付帐account payable "}^}3"/.  
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应收帐||应收未收帐account receivable z|v/hUrD  
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新交易||新帐new account [WUd9fUL  
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未决帐||老帐old account 9/dI 6P7  
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现金帐cash account @,; VMO  
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流水帐running account +P|Z1a -jB  
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暂记帐||未定帐suspense account SGUZ'}  
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过期帐||延滞帐overdue account||pastdue account LLd5Z44v  
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杂项帐户sundry account 7"p%c`*;  
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详细帐单||明细表detail account 9PWqoz2c  
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呆帐bad account 6rh^?B
  
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会计项目title of account P*3PDa@  
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会计薄||帐薄account-book !H4C5wDu  
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营业报告书||损益计算表account of budiness||business report 1aS66TS3  
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借贷细帐||交验帐account rendered u$nYdda
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明细帐account stated llRQxk  
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与…银行开立一户头to open an account with 1MxO((
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与…银行建立交易to keep account with 5sguv^;C5  
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继续记帐to keep account #Y<(7  
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与…有交易to have an account with UCI !>G  
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作成会计帐||有往来帐项to make out an account with %C~LKs5oH  
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清算||清理债务to make up an account  d>}R3T  
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清洁帐目||与…停止交易to close ones account with b";D*\=x  
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结帐to close an account Ob m%\h  
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清理未付款to ask an account||to demand an account 3p#BEH<re  
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结清差额to balance the account with 7MhN>a;A\  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account xI,7ld~  
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检查帐目to examine an account 0\
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转入A的帐户to charge the amount to As account 3iv;4e ;  
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以计帐方式付款to pay on account D<UX^hU   
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代理某人||为某人on ones account||on account of one qTi%].F"G  
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为自己计算||独立帐目on ones own account $<v{$UOh  
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由某人收益并负风险on ones account and risk||for ones account and risk ]] Jg%}o  
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由某人负担for ones account||for account of one GjGt' m*  
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按某人指示||列入某人帐户by order and for account of one kNDN<L  
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列入5月份帐目for May account 0Er;l|  
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编入某中帐项下to pass to the account of||to place to the account of sV5S>*A[  
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寄出清算书to send in an account||to send in render an account @A;Ouu(  
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支票薄cheque book fx`o e  
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支票陈票人cheque drawer gW(7jFl  
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持票人cheque holder c"x-_Uk  
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不记名支票cheque to bearer||bearer cheque &yt noj1L(  
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记名支票||认人支票cheque to order U9:w^t[Pp  
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到期支票antedated cheque byB ESyV!O  
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未到期支票postdated cheque u iEAi  
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保付支票certified cheque NP_b~e6O=  
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未获兑现支票，退票returned cheque UI}df<Ge  
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横线支票crossed cheque X \GB:#:X  
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普通横线general crossing kICZc{} `  
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特别横线special crossing ck"lX[d1  
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空白支票blank cheque j4hi
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失效支票，过期支票stale cheque `NNr]__  
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普通支票open cheque E)h&<{%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 28N v'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?z]hYsy  
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支票换现金||兑现to cash a cheque ee0)%hc1t  
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清理票款to clear a cheque `?H yDny  
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保证兑现to certify a cheque ('u\rc2R  
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填写支票数额to fill up a cheque G; *jL4  
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支票上划线to cross a cheque #nv =x&g  
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开发支票to make out a cheque #Pf?.NrTn  
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签发支票，开立支票to draw a cheque||to issue a cheque +@ FM~q  
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透支支票to overdraw a cheque [K\Vc9  
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背书支票to endorse a cheque );]9M~$  
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请付票款||清付票款to pay a cheque||to honour a cheque nF Mc'm  
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支票退票to dishonour a cheque E=-ed9({:  
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拒付支票to refuse a cheque $ e<108)]  
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拒付支票to stop payment of a cheque ~`uEZ  
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提示要求付款to present for payment $y0[AB|V  
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见票即付持票人payable to bearer /f5*KRM  
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支付指定人payable to order ]d4`PXI  
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已过期||无效out of date||stale &y7<h>z  
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请给出票人R/D||refer to drawer 1&,d,<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /tG0"
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文字与数字不一致words and figures differ )g()b"Z #>  
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支票 QGR}`n2D  
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时间已过account closed t-gLh(-.  
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更改处应加盖印章alterations require initials ZM6`:/lc  
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时间已过effects not cleared ,cesQ ou  
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停止付款payment stopped 4kNiS^h  
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支票毁损cheque mutilated g5YDRL!Wh  
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汇款||寄钱to remit||to send money &2P+9j>  
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寄票供取款||支票支付to send a cheque for payment S{0iPdUC  
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寄款人a remitter \Fs+H,S<  
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收款人a remittee &
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国外汇票foreign Bill v|7=IJ  
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国内汇票inland Bill _1hiNh$  
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跟单汇票documentary bill :,@\q0j"=  
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空头汇票accommodation bill n$u@v(I  
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原始汇票original bill AhCqQ.O71  
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改写||换新票据renewed bill "T4buTXJ  
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即期汇票sight bill||bill on demand }HKt{k&$  
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…days after date||…days after date…日后付款 !K%8tr4  
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…months after date||…months after date…月后付款 Q{:=z6&  
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见票后…日付款…days after sight||…days sight @d1YN]ede  
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见票后…月付款…months after sight||…months sight '5xvR G  
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同组票据set of bills bn#'o(Lp  
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单张汇票sola of exchange||sole of exchange eD,'M  
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远期汇票usance bill||bill at usance k~XDwmt;  
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长期汇票long bill p~3 (nk<+  
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短期汇票short bill ~Z:)Y*  
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逾期汇票overdue bill GCj[ySCD  
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宽限日期days of grace D%*Ryg  
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电汇telegraphic transfer （T.T） @+7CfvM  
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邮汇postal order||postal note （Am.）||post office order||money order 8bdx$,$ k  
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本票promissory note （P/N） KU^|T2s%  
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押汇负责书||押汇保证书letter of hypothecation &f
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副保||抵押品||付属担保物collateral security [0!*<%BgK'  
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担保书trust receipt||letter of indemnity #x6EZnG  
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承兑||认付acceptance 84<zTmm  
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单张承兑general acceptance  |$Cfm}  
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有条件承兑qualified acceptance E.,  
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附条件认付conditional acceptance kZ
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部分认付partial acceptance   a@-bw4SD