[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。   twt 's,dO  
会计报表statement of account '5A&c(
  
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往来帐目account current +:/.\ 3v71  
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现在往来帐||存款额current accout
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销货帐account sales ];eJ'#  
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共同计算帐项joint account %fXgV\xY  
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未决帐项outstanding account [Kb )Q{=)  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account 1 C/Vwf:@  
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应付帐||应付未付帐account payable $_|jI ^  

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应收帐||应收未收帐account receivable dd@ D s  
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新交易||新帐new account q1A0-W#4  
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未决帐||老帐old account kPSi6ci  
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现金帐cash account uK[gI6M  
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流水帐running account R?:(~ X\  
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暂记帐||未定帐suspense account iP?lP= M  
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过期帐||延滞帐overdue account||pastdue account OV-#8RXJ  
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杂项帐户sundry account )2F%^<gZ#  
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详细帐单||明细表detail account Emv9l~mIu  
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呆帐bad account "g1Fg.o  
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会计项目title of account )u307Lg  
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会计薄||帐薄account-book w)}@svv"  
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营业报告书||损益计算表account of budiness||business report deutY.7g  
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借贷细帐||交验帐account rendered DE$T1pFV  
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明细帐account stated :LD+B1$y  
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与…银行开立一户头to open an account with ,>I_2mc  
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与…银行建立交易to keep account with `Ro>?H  
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继续记帐to keep account s;:quM  
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与…有交易to have an account with &sS]h|2Z5  
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作成会计帐||有往来帐项to make out an account with ,CnUQx0  
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清算||清理债务to make up an account jp-]];:aPJ  
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清洁帐目||与…停止交易to close ones account with XOJ@-^BX  
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结帐to close an account x:IY6 l  
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清理未付款to ask an account||to demand an account OTwXc*2u]  
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结清差额to balance the account with nB86oQ/S  
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清算to settle an account||to liquidate an account||to square an account hdee]qLS  
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审查帐目||监查帐目to audit an account @GE:<'_:{  
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检查帐目to examine an account GE.@*W  
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转入A的帐户to charge the amount to As account ;:pd/\<  
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以计帐方式付款to pay on account ;^:$O6J7T~  
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代理某人||为某人on ones account||on account of one ]6{\`a  
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为自己计算||独立帐目on ones own account [u2)kH$  
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由某人收益并负风险on ones account and risk||for ones account and risk Y^f12%  
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由某人负担for ones account||for account of one wY j~(P"  
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按某人指示||列入某人帐户by order and for account of one L)ry!BuHI  
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列入5月份帐目for May account +(<}`!9M*  
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编入某中帐项下to pass to the account of||to place to the account of Sm%MoFf  
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寄出清算书to send in an account||to send in render an account VgNt  
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支票薄cheque book TY|]""3f9  
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支票陈票人cheque drawer $V8B =k~  
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持票人cheque holder `
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不记名支票cheque to bearer||bearer cheque G?/1 F1  
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记名支票||认人支票cheque to order AsM""x1Ix  
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到期支票antedated cheque 0nz k?iP  
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未到期支票postdated cheque <96ih$5D1  
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保付支票certified cheque ap9eQsC  
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未获兑现支票，退票returned cheque *(d^k;  
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横线支票crossed cheque ( L RX  
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特别横线special crossing =GM!M@~,Ab  
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空白支票blank cheque ? *I9  
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失效支票，过期支票stale cheque J(/ eR,ak  
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普通支票open cheque PLo.q|%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x|<|eRYK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l]v *h0!  
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支票换现金||兑现to cash a cheque )If[pw@j  
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清理票款to clear a cheque eIqj7UY_  
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保证兑现to certify a cheque #sqD
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填写支票数额to fill up a cheque 1@nR.v"$  
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支票上划线to cross a cheque y6PAX vv'{  
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开发支票to make out a cheque U<6k!Y9ny  
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签发支票，开立支票to draw a cheque||to issue a cheque ;!~;05^iD  
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透支支票to overdraw a cheque &%*S  
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背书支票to endorse a cheque 3x=F  
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请付票款||清付票款to pay a cheque||to honour a cheque VmUM_Q~  
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支票退票to dishonour a cheque Wig0OZj  
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拒付支票to refuse a cheque 9e1 6 g  
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拒付支票to stop payment of a cheque | 5L1\O8#  
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提示要求付款to present for payment ,m"zt u-  
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见票即付持票人payable to bearer kCwTv:)  
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支付指定人payable to order w7Pe<vT  
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已过期||无效out of date||stale &Bp\kv  
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请给出票人R/D||refer to drawer :HE]P)wz-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {.lF~cOu  
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文字与数字不一致words and figures differ r~}}o o4K  
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支票 p\{+l;`  
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时间已过account closed -/-6Td1JY>  
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更改处应加盖印章alterations require initials Vf?#W,5>=  
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时间已过effects not cleared &5.~XM;  
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停止付款payment stopped &Bn; Vi  
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支票毁损cheque mutilated mbBRuPEa=u  
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汇款||寄钱to remit||to send money X[E k'=}  
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寄票供取款||支票支付to send a cheque for payment Uk:.2%S2  
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寄款人a remitter %?f:"  
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收款人a remittee -(w~LT$ "  
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国外汇票foreign Bill OF&h=1De,  
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国内汇票inland Bill !&`\ LJ=j  
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跟单汇票documentary bill lV<Tsk'  
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空头汇票accommodation bill C,r`I/;  
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原始汇票original bill ck+b/.gw`  
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改写||换新票据renewed bill )_8}53C  
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即期汇票sight bill||bill on demand [8@kxCq  
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…days after date||…days after date…日后付款 U,<]J*b(@4  
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…months after date||…months after date…月后付款 2vc\=  
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见票后…日付款…days after sight||…days sight .Z=Ce!  
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见票后…月付款…months after sight||…months sight v**z$5x9  
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同组票据set of bills ?j/kOD0  
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单张汇票sola of exchange||sole of exchange ptpW41t}^  
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远期汇票usance bill||bill at usance QCOLC2I  
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长期汇票long bill 1E8H%2$ V  
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短期汇票short bill FY]pv6@  
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逾期汇票overdue bill nr OqH  
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宽限日期days of grace BhKO_wQ?:J  
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电汇telegraphic transfer （T.T） 0G5'Y;8  
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邮汇postal order||postal note （Am.）||post office order||money order M% @  
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本票promissory note （P/N） :B ZMnCfA  
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押汇负责书||押汇保证书letter of hypothecation !.EcP=S  
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副保||抵押品||付属担保物collateral security -Q$b7*"z(  
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担保书trust receipt||letter of indemnity x=-0zV  
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承兑||认付acceptance V&i2L.{G)  
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单张承兑general acceptance *|YU]b;W  
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有条件承兑qualified acceptance FLZSK:3B]  
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附条件认付conditional acceptance 
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部分认付partial acceptance   & Kmy}q