[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。   |Go?A/'  
会计报表statement of account 5V5E,2+ 0  
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往来帐目account current 2l)J,z  
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现在往来帐||存款额current accout eGZX6Q7m  
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销货帐account sales y`?{2# 1H  
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共同计算帐项joint account e>-a\g  
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未决帐项outstanding account (o/HLmr@Y  
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贷方帐项credit account||creditor account aI$D qnF4  
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借方帐项debit account||debtor account U
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应付帐||应付未付帐account payable #On EQ:  
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应收帐||应收未收帐account receivable V6.xp{[  
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新交易||新帐new account gU7@}P  
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未决帐||老帐old account EP.nVvuL  
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现金帐cash account mE3^5}[>  
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流水帐running account tAfd
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暂记帐||未定帐suspense account u<x2"0f  
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过期帐||延滞帐overdue account||pastdue account kG:,Ff>  
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杂项帐户sundry account Z^i=51  
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详细帐单||明细表detail account -!uut7Z|  
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呆帐bad account & 61;v@  
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会计项目title of account j4wcxZYY~  
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会计薄||帐薄account-book Txkmt$h  
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营业报告书||损益计算表account of budiness||business report *vn^ W  
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借贷细帐||交验帐account rendered 3F'{JP  
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明细帐account stated =[8EQdR  
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与…银行开立一户头to open an account with )X{x\ /N  
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与…银行建立交易to keep account with y9d[-j ;w  
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继续记帐to keep account -<kl d+  
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与…有交易to have an account with dR"H,$UH  
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作成会计帐||有往来帐项to make out an account with jR-`ee}y2  
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清算||清理债务to make up an account ;cQhs7m(9  
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清洁帐目||与…停止交易to close ones account with 7%?2>t3~  
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结帐to close an account n>]`8+a~%X  
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清理未付款to ask an account||to demand an account R;,&s!\<  
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结清差额to balance the account with q{v:T}Q|A  
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清算to settle an account||to liquidate an account||to square an account /BB(ri G  
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审查帐目||监查帐目to audit an account ([~9v@+  
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检查帐目to examine an account KL:x!GsV5e  
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转入A的帐户to charge the amount to As account 5\RTy}w3x  
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以计帐方式付款to pay on account uC{qaMQ  
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代理某人||为某人on ones account||on account of one e~#;ux  
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为自己计算||独立帐目on ones own account rQ~7BlE  
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由某人收益并负风险on ones account and risk||for ones account and risk ^%(HZ'$wC  
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由某人负担for ones account||for account of one YyOPgF] M  
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按某人指示||列入某人帐户by order and for account of one ?y1
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of xJCMxt2Y  
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寄出清算书to send in an account||to send in render an account CC{*'p6  
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支票薄cheque book _=%F6}TE  
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支票陈票人cheque drawer L7kNQ/  
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持票人cheque holder '6^+|1  
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不记名支票cheque to bearer||bearer cheque z@bq*':~J  
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记名支票||认人支票cheque to order PjwDth A1  
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到期支票antedated cheque ^pB}eh.@U  
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未到期支票postdated cheque fnXYp !  
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保付支票certified cheque b]0]*<~y  
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未获兑现支票，退票returned cheque bk(q8xR`  
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横线支票crossed cheque N_
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普通横线general crossing O'Mo/ u1-  
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特别横线special crossing  ^4 MJ  
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空白支票blank cheque ]Cc3}+(s  
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失效支票，过期支票stale cheque L[s`8u<_)z  
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普通支票open cheque ~|lEi1|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &ir|2"HV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kOE\.}~4  
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支票换现金||兑现to cash a cheque aMJW__,  
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清理票款to clear a cheque hS 9^Bi  
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保证兑现to certify a cheque Akdx1h,  
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填写支票数额to fill up a cheque x MFo  
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支票上划线to cross a cheque :anR/  
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开发支票to make out a cheque (Fj"<  
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签发支票，开立支票to draw a cheque||to issue a cheque Qp;FVUw9  
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透支支票to overdraw a cheque Y<t(
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背书支票to endorse a cheque sE])EwZ  
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请付票款||清付票款to pay a cheque||to honour a cheque tH(g;flO)  
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支票退票to dishonour a cheque YCq:]  
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拒付支票to refuse a cheque #]h&GX  
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拒付支票to stop payment of a cheque v"l8[::  
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提示要求付款to present for payment *LEI@  
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见票即付持票人payable to bearer UZ1Au;(|  
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支付指定人payable to order 9TZ 6c  
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已过期||无效out of date||stale Ab8Ke|fA  
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请给出票人R/D||refer to drawer 8v)iOPmDC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %Iiu#- 'B  
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文字与数字不一致words and figures differ aoBiN_  
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支票 WtC&Qyuq  
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时间已过account closed i]Bu7Fuu  
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更改处应加盖印章alterations require initials e>P>DmlW  
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时间已过effects not cleared 6ld /E  
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停止付款payment stopped >uDC!0)R  
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支票毁损cheque mutilated d5`D[,]d  
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汇款||寄钱to remit||to send money &Mz]y?k'  
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寄票供取款||支票支付to send a cheque for payment c7.M\f P  
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寄款人a remitter clk]JA (  
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收款人a remittee 2XEE/]^  
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国外汇票foreign Bill `2]TPaWGh  
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国内汇票inland Bill :^-\KE`3  
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跟单汇票documentary bill ~Orz<%k.  
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空头汇票accommodation bill Z{/GT7 /  
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原始汇票original bill g9=_^^Tg  
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改写||换新票据renewed bill a8gOb6qF/H  
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即期汇票sight bill||bill on demand oX'@,(6)  
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…days after date||…days after date…日后付款 27}7 n  
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…months after date||…months after date…月后付款 zbGZ\pz  
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见票后…日付款…days after sight||…days sight h0HK~S#xBv  
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见票后…月付款…months after sight||…months sight $RunGaX!=N  
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同组票据set of bills |n^rI\p%  
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单张汇票sola of exchange||sole of exchange ] W$
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远期汇票usance bill||bill at usance mlUj%:Gm#  
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长期汇票long bill n)z:C{  
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短期汇票short bill A)Rh Bi  
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逾期汇票overdue bill CS5[E-%}T=  
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宽限日期days of grace Azp!;+  
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电汇telegraphic transfer （T.T） ckv8QAm  
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邮汇postal order||postal note （Am.）||post office order||money order i[ws%GfEv  

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本票promissory note （P/N） 45$aq~%as  
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押汇负责书||押汇保证书letter of hypothecation [Fv,`*/sm  
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副保||抵押品||付属担保物collateral security bR~5 :A^  
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担保书trust receipt||letter of indemnity $bfmsCcHL  
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承兑||认付acceptance c': 4e)  
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单张承兑general acceptance $J,$_O6  
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有条件承兑qualified acceptance fX6pW%Q'6  
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附条件认付conditional acceptance csxn"Dz\  
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部分认付partial acceptance   Wg,@S*x(