[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。   /%{
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会计报表statement of account i_{b*o_an  
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往来帐目account current 1m4Xl%KS>  
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现在往来帐||存款额current accout jU2vnGw_  
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销货帐account sales 61pJVOe  
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共同计算帐项joint account n\w2e_g;N  
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未决帐项outstanding account \'h
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贷方帐项credit account||creditor account U+ANSW/  
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借方帐项debit account||debtor account oY<R[NYKu  
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应付帐||应付未付帐account payable R5& R~1N  
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应收帐||应收未收帐account receivable +rFAo00E|  
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新交易||新帐new account ^\Epz*cL  
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未决帐||老帐old account %EEQ^lm  
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现金帐cash account FH
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流水帐running account SIZZFihcYh  
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暂记帐||未定帐suspense account 0s!';g Q  
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过期帐||延滞帐overdue account||pastdue account "[dfb#0z`  
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杂项帐户sundry account %R^*MUTx  
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详细帐单||明细表detail account t.Yf 8Gy  
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呆帐bad account s("\]K  
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会计项目title of account x|$|~6f=n  
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会计薄||帐薄account-book T^icoX=c4  
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营业报告书||损益计算表account of budiness||business report h+ <Jv   
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借贷细帐||交验帐account rendered MdDL?ev  
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明细帐account stated ;;|.qgxc~  
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与…银行开立一户头to open an account with *yv@B!r  
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与…银行建立交易to keep account with t:"3MiM=c  
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继续记帐to keep account l b;P&V  
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与…有交易to have an account with <eZ*LK?   
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作成会计帐||有往来帐项to make out an account with 6Yl+IP];i  
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清算||清理债务to make up an account aS``fE;O  
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清洁帐目||与…停止交易to close ones account with F
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结帐to close an account A"z9t#dv@  
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清理未付款to ask an account||to demand an account s94*uZ(C/  
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结清差额to balance the account with K?Sy?Kz  
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清算to settle an account||to liquidate an account||to square an account `ZbFky{  
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审查帐目||监查帐目to audit an account ~GcWG4  
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检查帐目to examine an account JHXkQz[Jb  
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转入A的帐户to charge the amount to As account Vn_~ |-Wt  
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以计帐方式付款to pay on account N/ f7"~+`  
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代理某人||为某人on ones account||on account of one ""Da2Md  
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为自己计算||独立帐目on ones own account 7}g4ePYag  
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由某人收益并负风险on ones account and risk||for ones account and risk l#`G4Vf  
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由某人负担for ones account||for account of one N+h05`  
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按某人指示||列入某人帐户by order and for account of one |K"Q>V2y  
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列入5月份帐目for May account LP=j/qf|  
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编入某中帐项下to pass to the account of||to place to the account of xbm%+  
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寄出清算书to send in an account||to send in render an account 3f] ;y<K
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支票薄cheque book ca{MJz
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支票陈票人cheque drawer Ic9L@2m  
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持票人cheque holder >%k6k1CZ  
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不记名支票cheque to bearer||bearer cheque y %Q.(  
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记名支票||认人支票cheque to order V0=%$tH  
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到期支票antedated cheque x9vSekV  
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未到期支票postdated cheque kh5a>OX  
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保付支票certified cheque X0VSa{  
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未获兑现支票，退票returned cheque q 84*5-  
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横线支票crossed cheque jYHnJ}<  
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普通横线general crossing cb|+6m~  
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特别横线special crossing hOY@vm&  
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空白支票blank cheque V\cbIx(Z^  
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失效支票，过期支票stale cheque rH 3U;K!  
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普通支票open cheque jeu'K vhe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ew/MSl6}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v$y\X3)mB  
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支票换现金||兑现to cash a cheque 4uXGpsL  
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清理票款to clear a cheque Bh
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保证兑现to certify a cheque D!`[fjs6A  
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填写支票数额to fill up a cheque 5U2%X pO
 
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支票上划线to cross a cheque G4|C227EO  
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开发支票to make out a cheque mI&3y9; (  
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签发支票，开立支票to draw a cheque||to issue a cheque XRPJPwes]  
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透支支票to overdraw a cheque v[$e{Dz(  
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背书支票to endorse a cheque K3zY-yIco  
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请付票款||清付票款to pay a cheque||to honour a cheque R ~=c1bpdq  
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支票退票to dishonour a cheque zw3I(_d[  
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拒付支票to refuse a cheque ;1~n |IY  
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拒付支票to stop payment of a cheque `C4(C4u  
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提示要求付款to present for payment i6bU
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见票即付持票人payable to bearer OTYkJEC8\N  
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支付指定人payable to order d\-*Fmp(S  
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已过期||无效out of date||stale I*3>
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请给出票人R/D||refer to drawer /{j._4c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .8'c c8  
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文字与数字不一致words and figures differ |Fx *,91  
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支票 iYiTkq  
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时间已过account closed C6gp}%  
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更改处应加盖印章alterations require initials aQHR=.S]X  
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时间已过effects not cleared AP`1hz4].-  
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停止付款payment stopped R:l&2  
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支票毁损cheque mutilated p5"pQeS  
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汇款||寄钱to remit||to send money Aua}.Fl,  
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寄票供取款||支票支付to send a cheque for payment TC2%n\ GH*  
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寄款人a remitter MGK?FJn_?  
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收款人a remittee >S0kiGDV{
 
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国外汇票foreign Bill KSS]%66Y  
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国内汇票inland Bill ~xDu2-5  
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跟单汇票documentary bill ,B_tA
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空头汇票accommodation bill av5a2r0W1  
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原始汇票original bill t,r:='  
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改写||换新票据renewed bill ;/pI@Ck  
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即期汇票sight bill||bill on demand -F*vN'  
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…days after date||…days after date…日后付款 E y9rH_  
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…months after date||…months after date…月后付款 mvTp,^1  
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见票后…日付款…days after sight||…days sight 6rD]6#D  
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见票后…月付款…months after sight||…months sight WcM\4q@  
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同组票据set of bills YHu]\'Ff  
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单张汇票sola of exchange||sole of exchange 1iLU{m9  
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远期汇票usance bill||bill at usance ; Ad5Jk  
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长期汇票long bill 1 JIU5u)  
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短期汇票short bill !`Rh2g*o9  
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逾期汇票overdue bill 2Kz+COP+  
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宽限日期days of grace 7R2O[=Szq  
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电汇telegraphic transfer （T.T） pD732L@q  
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邮汇postal order||postal note （Am.）||post office order||money order J/?Nf2L4  
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本票promissory note （P/N） B;1qy[  
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押汇负责书||押汇保证书letter of hypothecation )#}>,,S  
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副保||抵押品||付属担保物collateral security BPba3G9H  
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担保书trust receipt||letter of indemnity ` R6`"hx$  
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承兑||认付acceptance _/s"VYFZ  
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单张承兑general acceptance V8?}I)#(7  
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有条件承兑qualified acceptance XIHN6aQ{X  
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附条件认付conditional acceptance z$32rt8{`v  
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部分认付partial acceptance   La26"C"X