[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。   H%_^Gy8f  
会计报表statement of account y_X6{}Ke  
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往来帐目account current >S5J^c  
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现在往来帐||存款额current accout J0sD?V|{1~  
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销货帐account sales d`sZ"8}j  
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共同计算帐项joint account ,,H5zmgA  
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未决帐项outstanding account geQ!}zXWi  
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贷方帐项credit account||creditor account }dc0ZRKgx  
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借方帐项debit account||debtor account ()lgd7|+  
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应付帐||应付未付帐account payable V]zZb-m=  
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应收帐||应收未收帐account receivable ZU 3Psj  
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新交易||新帐new account p4T$(]7  
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未决帐||老帐old account f:-)S8OJ  
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现金帐cash account j\C6k  
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流水帐running account 5kHaZ Q  
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暂记帐||未定帐suspense account 4 OPY  
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过期帐||延滞帐overdue account||pastdue account /+*"*Br/  
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杂项帐户sundry account uj.i(Us  
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详细帐单||明细表detail account kmC@\xTp  
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呆帐bad account h'*v$lt  
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会计项目title of account Gxw1P@<F:  
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会计薄||帐薄account-book y[m,t}gi  
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营业报告书||损益计算表account of budiness||business report [ U:C62oK,  
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借贷细帐||交验帐account rendered 9@|52dz%  
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明细帐account stated hTDK[4e  
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与…银行开立一户头to open an account with Tz1^"tx9  
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与…银行建立交易to keep account with E0ED[d,  
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继续记帐to keep account  yXU.PSG*  
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与…有交易to have an account with x?L[*N_ml  
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作成会计帐||有往来帐项to make out an account with :9hGL  
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清算||清理债务to make up an account x0# Bc7y  
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清洁帐目||与…停止交易to close ones account with UyRy
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结帐to close an account V#Wy` ce  

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清理未付款to ask an account||to demand an account *q 6XK_  
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结清差额to balance the account with 'iW  
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清算to settle an account||to liquidate an account||to square an account RiTL(Yx  
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审查帐目||监查帐目to audit an account EGl<oxL*R2  
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检查帐目to examine an account Ae7FtJO  
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转入A的帐户to charge the amount to As account 6_%Cd`4Z  
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以计帐方式付款to pay on account li[[AAWVm  
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代理某人||为某人on ones account||on account of one OkC.e')Vx  
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为自己计算||独立帐目on ones own account SA'
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由某人收益并负风险on ones account and risk||for ones account and risk G/JGb2I/7|  
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由某人负担for ones account||for account of one ` +YtTK  
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按某人指示||列入某人帐户by order and for account of one Zd-qBOB2L  
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列入5月份帐目for May account C rR/  
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编入某中帐项下to pass to the account of||to place to the account of 4AL,=C3  
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寄出清算书to send in an account||to send in render an account *m
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支票薄cheque book WzFXF{(  
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支票陈票人cheque drawer 4Yvz-aSyO  
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持票人cheque holder :JSxsA6k  
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不记名支票cheque to bearer||bearer cheque NUM!'+H_h  
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记名支票||认人支票cheque to order V_ (Ly8"1;  
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到期支票antedated cheque Oa:C'M b  
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未到期支票postdated cheque zq+2@"q  
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保付支票certified cheque 4w|t|?  
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未获兑现支票，退票returned cheque ag8)^p'9  
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横线支票crossed cheque mKTF@DED  
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普通横线general crossing fqbWD)L]  
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特别横线special crossing O*+HK1q7  
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空白支票blank cheque &b~X&{3,  
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失效支票，过期支票stale cheque C<C^7-5  
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普通支票open cheque ~ecN4Oo4q;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QgH{J80  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  O|Vc  
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支票换现金||兑现to cash a cheque b'FTyi  
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清理票款to clear a cheque _ZJQE>]nWu  
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保证兑现to certify a cheque rkh%[o9"/  
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填写支票数额to fill up a cheque o3GZcH?  
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支票上划线to cross a cheque 9 M?UPE  
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开发支票to make out a cheque XdzC/{G  
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签发支票，开立支票to draw a cheque||to issue a cheque 3,!IV"_  
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透支支票to overdraw a cheque Mj2Dat`p9  
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背书支票to endorse a cheque 'F*OlZ!BWy  
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请付票款||清付票款to pay a cheque||to honour a cheque  SN }3  
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支票退票to dishonour a cheque A;^{%S  
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拒付支票to refuse a cheque A??a:8id^  
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拒付支票to stop payment of a cheque a>ye  
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提示要求付款to present for payment ,WoB)V.{(  
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见票即付持票人payable to bearer rc`Il{~k  
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支付指定人payable to order a@? Bv  
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已过期||无效out of date||stale e9C
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请给出票人R/D||refer to drawer S4E@wLi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x;4m@)Mu  

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文字与数字不一致words and figures differ +\vN#xDz  
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支票 %P*b&H^0  
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时间已过account closed i-sm9K'ns  
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更改处应加盖印章alterations require initials 3 "|A5>Vo  
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时间已过effects not cleared <1U *{y  
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停止付款payment stopped O-+!KXHd[  
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支票毁损cheque mutilated Wk/Il^YG  
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汇款||寄钱to remit||to send money ~HBx5Cpi  
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寄票供取款||支票支付to send a cheque for payment ;:Y/"5h  
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寄款人a remitter \&s$?r  
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收款人a remittee =ZARJ40L  
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国外汇票foreign Bill l37l| xp~  
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国内汇票inland Bill (/J %Huy  
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跟单汇票documentary bill V5d|Lpm  
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空头汇票accommodation bill vP/sG5$x  
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原始汇票original bill wW'.bqA  
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改写||换新票据renewed bill d>1#|  
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即期汇票sight bill||bill on demand <h1J+  
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…days after date||…days after date…日后付款 HAMps[D[  
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…months after date||…months after date…月后付款  B*Q  
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见票后…日付款…days after sight||…days sight ,koG*sn  
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见票后…月付款…months after sight||…months sight gd\b]L?>O  
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同组票据set of bills 8]0?mV8iOE  
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单张汇票sola of exchange||sole of exchange d0@czNWIC  
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远期汇票usance bill||bill at usance .(8eWc YK  
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长期汇票long bill $^"_Fox]A\  
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短期汇票short bill r$.v"Wh)  
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逾期汇票overdue bill 'P?DZE  
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宽限日期days of grace lEv<n6:_  
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电汇telegraphic transfer （T.T） Z ]WA-Q6n  
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邮汇postal order||postal note （Am.）||post office order||money order ZIrJ"*QO=  
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本票promissory note （P/N） g$ oe00b  
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押汇负责书||押汇保证书letter of hypothecation Q-GnNT7MB3  
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副保||抵押品||付属担保物collateral security )pXw 3Fo  
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担保书trust receipt||letter of indemnity [oQ&}3\XJ  
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承兑||认付acceptance pQY.MZSA  
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单张承兑general acceptance ~xg1mS9d  
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有条件承兑qualified acceptance e1RtoNF^  
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附条件认付conditional acceptance <Z
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部分认付partial acceptance   66%#$WH#