[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。   *"9b?`E  
会计报表statement of account |dX#4Mq^,  
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往来帐目account current II~D66 bF  
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现在往来帐||存款额current accout bd)A6a\h  
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销货帐account sales |L`w4;  
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共同计算帐项joint account o"UqI  
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未决帐项outstanding account AeUwih. 4  
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贷方帐项credit account||creditor account KtV_DjH:  
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借方帐项debit account||debtor account %?RX}37K  
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应付帐||应付未付帐account payable }"xC1<]  
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应收帐||应收未收帐account receivable Bxm^Arc>  
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新交易||新帐new account Xb;CY9&  
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未决帐||老帐old account U'lrdc"Q  
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现金帐cash account 0n3O;=[aV  
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流水帐running account Vw) \#6FL  
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暂记帐||未定帐suspense account v3aiX  
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过期帐||延滞帐overdue account||pastdue account nre8 F  
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杂项帐户sundry account Hj2P|;2S  
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详细帐单||明细表detail account VDQ&BmJE  
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呆帐bad account =#>P!  
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会计项目title of account _ k>j?j-  
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会计薄||帐薄account-book k"L_0HK  
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营业报告书||损益计算表account of budiness||business report $x`U)pv  
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借贷细帐||交验帐account rendered ]Q)TqwYF  
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明细帐account stated 'rd{fe_g!  
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与…银行开立一户头to open an account with )DoY*'Cl  
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与…银行建立交易to keep account with
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继续记帐to keep account LR`/pet  
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与…有交易to have an account with U[ Z1@2zLx  
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作成会计帐||有往来帐项to make out an account with a:@Eg;aN*O  
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清算||清理债务to make up an account t1Cyyb  
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清洁帐目||与…停止交易to close ones account with bC"#.e  
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结帐to close an account L+d_+:w  
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清理未付款to ask an account||to demand an account %hOe `2#$  
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结清差额to balance the account with cojuU=i  
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清算to settle an account||to liquidate an account||to square an account WM*7p
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审查帐目||监查帐目to audit an account y g/.=M  
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检查帐目to examine an account >CNH=  
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转入A的帐户to charge the amount to As account !J'BAq[x  
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以计帐方式付款to pay on account &5c)qap;n  
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代理某人||为某人on ones account||on account of one oM Q+=  
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为自己计算||独立帐目on ones own account M)( 5S1ndq  
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由某人收益并负风险on ones account and risk||for ones account and risk E<D45C{DP  
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由某人负担for ones account||for account of one j^mAJ5  
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按某人指示||列入某人帐户by order and for account of one 2LEf"FH0~  
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列入5月份帐目for May account Mx4 <F "9  
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编入某中帐项下to pass to the account of||to place to the account of D/5 ah_;  
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寄出清算书to send in an account||to send in render an account /YKg.DA|  
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支票薄cheque book  <]2X~+v  
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支票陈票人cheque drawer :*4b,P  
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持票人cheque holder 2f2Vy:&O_  
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不记名支票cheque to bearer||bearer cheque Q`j!$r  
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记名支票||认人支票cheque to order #&u9z5ywM  
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到期支票antedated cheque {]-AuC2E/0  
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未到期支票postdated cheque rWsUWA T*  
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保付支票certified cheque onqfmQ,3E  
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未获兑现支票，退票returned cheque Fq>tl 64A  
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横线支票crossed cheque EH1GdlhA  
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普通横线general crossing 'LC-/_g  
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特别横线special crossing kz=Ql|@  
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空白支票blank cheque H<N$z3k  
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失效支票，过期支票stale cheque GycW3tc]_&  
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普通支票open cheque (D5sJ$&E@\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .dwy+BzS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6<hE]B)  
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支票换现金||兑现to cash a cheque {wL30D^  
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清理票款to clear a cheque :HiAjaA1pg  
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保证兑现to certify a cheque P Y&(ObC  
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填写支票数额to fill up a cheque my]t[%Q{  
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支票上划线to cross a cheque B B9+d"Sq  
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开发支票to make out a cheque o|cx?  
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签发支票，开立支票to draw a cheque||to issue a cheque 4 \Ig<C9  
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透支支票to overdraw a cheque  eQU~A9  
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背书支票to endorse a cheque MHqk-4Mz  
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请付票款||清付票款to pay a cheque||to honour a cheque =@ d/SZ|(E  
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支票退票to dishonour a cheque Z{}+7P  
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拒付支票to refuse a cheque aoHAB <.C  
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拒付支票to stop payment of a cheque j"r7M|Z+V  
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提示要求付款to present for payment ,(3oAj\  
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见票即付持票人payable to bearer cd._q2  
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支付指定人payable to order 1c|{<dFm  
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已过期||无效out of date||stale G{74o8  
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请给出票人R/D||refer to drawer tx7B?/5D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7/
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文字与数字不一致words and figures differ _<%YLv  
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支票 ~gdnD4[G  
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时间已过account closed SUDvKP  
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更改处应加盖印章alterations require initials b}&.IJ&40j  
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时间已过effects not cleared o@L2c3?c5  
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停止付款payment stopped i&q_h>ZTg  
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支票毁损cheque mutilated |AXV4{j_i  
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汇款||寄钱to remit||to send money `>GXJ~:D["  
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寄票供取款||支票支付to send a cheque for payment F:sUGM,  
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寄款人a remitter
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收款人a remittee &dPI<HlM  
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国外汇票foreign Bill T*g}^TEh  
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国内汇票inland Bill CM6! 1 7  
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跟单汇票documentary bill gtIEpYN+  
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空头汇票accommodation bill 4|4 *rhwp  
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原始汇票original bill ac6@E4 _  
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改写||换新票据renewed bill pWn]$HaoG  
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即期汇票sight bill||bill on demand 7H|0.  
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…days after date||…days after date…日后付款 -0TI7 @  
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…months after date||…months after date…月后付款 | O9b  
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见票后…日付款…days after sight||…days sight k!G{#(++&6  
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见票后…月付款…months after sight||…months sight @BPQ >  
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同组票据set of bills K:% MhH-  
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单张汇票sola of exchange||sole of exchange :5'hd^Q  
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远期汇票usance bill||bill at usance ,7 m33Pv*  
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长期汇票long bill :fnJp9c  
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短期汇票short bill X$G:3uoN  
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逾期汇票overdue bill .gNziDO  
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宽限日期days of grace Z\]LG4N?  
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电汇telegraphic transfer （T.T） B5h)F> &G  
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邮汇postal order||postal note （Am.）||post office order||money order =v!Z8zk=W  
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本票promissory note （P/N） ,aq>9\pi  
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押汇负责书||押汇保证书letter of hypothecation XMykUr e|  
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副保||抵押品||付属担保物collateral security :8
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担保书trust receipt||letter of indemnity =3rf}bl2  
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承兑||认付acceptance <lU(9) L;&  
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单张承兑general acceptance  Tc>g+eS  
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有条件承兑qualified acceptance +afkpvj8  
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附条件认付conditional acceptance 4x=sJ%E  
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部分认付partial acceptance   EFu$>Z4