[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。   HH>"J/;c,  
会计报表statement of account rO]7g  
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往来帐目account current {*V CR  
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现在往来帐||存款额current accout Ys@M1o  
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销货帐account sales G.2ij%Zz  
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共同计算帐项joint account v:*t5M >  
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未决帐项outstanding account 8}m bfuo1  
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贷方帐项credit account||creditor account )3_I-Ia  
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借方帐项debit account||debtor account __p\`3(,'  
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应付帐||应付未付帐account payable [KA&KI^hF  
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应收帐||应收未收帐account receivable R:z PU   
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新交易||新帐new account Z%3]  
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未决帐||老帐old account YfBb=rN2s  
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现金帐cash account 6X(Yv2X&4%  
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流水帐running account KlMrM% ;y  
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暂记帐||未定帐suspense account uU v yZ  
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过期帐||延滞帐overdue account||pastdue account 5mB%Xh;bg  
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杂项帐户sundry account _{CMWo"l  
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详细帐单||明细表detail account >$,A [|R  
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呆帐bad account z-|gw.y  
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会计项目title of account lqFDX d  
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会计薄||帐薄account-book FQdz":5  
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营业报告书||损益计算表account of budiness||business report m&/{iCwp  
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借贷细帐||交验帐account rendered RAMkTS  
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明细帐account stated 5/j7C>  
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与…银行开立一户头to open an account with /BB(ri G  
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与…银行建立交易to keep account with +We_[Re`<  
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继续记帐to keep account tfzIem  
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与…有交易to have an account with ? b;_T,S[  
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作成会计帐||有往来帐项to make out an account with Mf
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清算||清理债务to make up an account R`}C/'Ty  
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清洁帐目||与…停止交易to close ones account with rQ~7BlE  
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结帐to close an account ^0A}iJL  
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清理未付款to ask an account||to demand an account (Fc\*Vn  
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结清差额to balance the account with }j=UO*|  
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清算to settle an account||to liquidate an account||to square an account t%@sz  
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审查帐目||监查帐目to audit an account 0#\K9 |.  
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检查帐目to examine an account ;U7o)A;  
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转入A的帐户to charge the amount to As account UC3&:aQ!  
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以计帐方式付款to pay on account Y j[M>v  
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代理某人||为某人on ones account||on account of one EPEy60Rx5  
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为自己计算||独立帐目on ones own account w'Y(doY,  

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由某人收益并负风险on ones account and risk||for ones account and risk .h({P#QT  
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由某人负担for ones account||for account of one ibzcO,c   
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按某人指示||列入某人帐户by order and for account of one ++9?LH4S4  
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列入5月份帐目for May account v,T:V#f^  
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编入某中帐项下to pass to the account of||to place to the account of /,C;fT<R  
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寄出清算书to send in an account||to send in render an account 2/WtOQIB  
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支票薄cheque book <bSG|VqnH  
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支票陈票人cheque drawer V8w7U:K  
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持票人cheque holder G_m$?0\  
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不记名支票cheque to bearer||bearer cheque YYE{zU  
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记名支票||认人支票cheque to order F_U9;*f]  
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到期支票antedated cheque AX%N:)_$|  
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未到期支票postdated cheque cv{icz,%w  
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保付支票certified cheque v~*Co}0OB  
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未获兑现支票，退票returned cheque a1>Tz  
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横线支票crossed cheque #0"Pd8@  
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普通横线general crossing s/l>P~3=  
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特别横线special crossing Zv0'OX~8i  
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空白支票blank cheque Ueu~803~  
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失效支票，过期支票stale cheque dEI]|i r  
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普通支票open cheque h3[x ZJO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount czLY+I;V3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C"0vMUZ  
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支票换现金||兑现to cash a cheque ":_~(?1+  
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清理票款to clear a cheque V6bjVd9|Z  
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保证兑现to certify a cheque rhDiIO_  
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填写支票数额to fill up a cheque !A:d9 k  
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支票上划线to cross a cheque Db*&'32W  
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开发支票to make out a cheque iEx4va-j  
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签发支票，开立支票to draw a cheque||to issue a cheque *LEI@  
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透支支票to overdraw a cheque UZ1Au;(|  
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背书支票to endorse a cheque |zJ2ZE|  
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请付票款||清付票款to pay a cheque||to honour a cheque <rFh93  
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支票退票to dishonour a cheque Y(Y#H$w  
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拒付支票to refuse a cheque "|BSGV!8  
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拒付支票to stop payment of a cheque aK8s0G!z?5  
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提示要求付款to present for payment rl x6a@MiD  
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见票即付持票人payable to bearer nG-DtG^z  
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支付指定人payable to order L#S|2L_hC  
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已过期||无效out of date||stale F\jawoO9  
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请给出票人R/D||refer to drawer 1B@7#ozWA?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g@.e%  
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文字与数字不一致words and figures differ :? s{@7  
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支票 X]o"vx%C  
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时间已过account closed rs,'vV-2\  
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更改处应加盖印章alterations require initials 3#Iq5vT  
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时间已过effects not cleared  TF80WMt  
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停止付款payment stopped 0M?zotv0#  
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支票毁损cheque mutilated 7fXJP5j  
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汇款||寄钱to remit||to send money y.s\MWvv>u  
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寄票供取款||支票支付to send a cheque for payment #N%j9  
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寄款人a remitter QjD=JC+  
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收款人a remittee )3<>H!yG}  
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国外汇票foreign Bill 3_.%NgES|  
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国内汇票inland Bill $My~sN8  
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跟单汇票documentary bill Wyow MFp  
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空头汇票accommodation bill /a9CqK  
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原始汇票original bill F,Ve,7kh  
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改写||换新票据renewed bill >3~)2)Q  

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即期汇票sight bill||bill on demand IGi9YpI&K  
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…days after date||…days after date…日后付款 Le{.B@2-"  
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…months after date||…months after date…月后付款 P2|+7D:  
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见票后…日付款…days after sight||…days sight mdo$d-d&  
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见票后…月付款…months after sight||…months sight ;>;it5 l=  
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同组票据set of bills zSu,S4m_;  
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单张汇票sola of exchange||sole of exchange }TAG7U*  
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远期汇票usance bill||bill at usance [N}QCy  
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长期汇票long bill u8`S*i/)m  
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短期汇票short bill jUgx ;=  
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逾期汇票overdue bill R,=8)OI2  
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宽限日期days of grace x;-D}#  
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电汇telegraphic transfer （T.T） pG"hZB3)  
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邮汇postal order||postal note （Am.）||post office order||money order 5,V*aP  
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本票promissory note （P/N） &^uaoB0  
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押汇负责书||押汇保证书letter of hypothecation ^N 4Y*NtV7  
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副保||抵押品||付属担保物collateral security /C5py&#-I  
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担保书trust receipt||letter of indemnity 'zT7$ .L  
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承兑||认付acceptance :(tK
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单张承兑general acceptance Qz%q#4Zb  
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有条件承兑qualified acceptance _5O~]}  
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附条件认付conditional acceptance SkVah:cF-  
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部分认付partial acceptance   _%B,^0;C