[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。   RM2Ik_IH[l  
会计报表statement of account 4>gfLK\R:  
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往来帐目account current ;wv[';
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现在往来帐||存款额current accout o=m5AUe?J  
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销货帐account sales m eF7[>!U  
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共同计算帐项joint account )PYPlSQ*V  
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未决帐项outstanding account VUP|j/qD  
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贷方帐项credit account||creditor account CsR[@&n'  
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借方帐项debit account||debtor account ,:S#gN{U  
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应付帐||应付未付帐account payable g@H<Q('fJ  
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应收帐||应收未收帐account receivable O"\4[HE^  
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新交易||新帐new account `^#R wn#  
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未决帐||老帐old account RE!WuLs0"  
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现金帐cash account `0upm%A  
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流水帐running account g}~s"Sz  
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暂记帐||未定帐suspense account ;(K/O?nrJ  
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过期帐||延滞帐overdue account||pastdue account #X]*kxQ <  
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杂项帐户sundry account !>(uhuTBF  
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详细帐单||明细表detail account WX Fm'5Vr  
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呆帐bad account g_4%M0&AX  
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会计项目title of account Ee5YW/9]  
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会计薄||帐薄account-book tnpEf i-  
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营业报告书||损益计算表account of budiness||business report +PPQ"#1pS  
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借贷细帐||交验帐account rendered y9d"sqyh  
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明细帐account stated Ic_NQ<8  
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与…银行开立一户头to open an account with &*7KQd  
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与…银行建立交易to keep account with 7`A]X,:  
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继续记帐to keep account `q<W %'Tb$  
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与…有交易to have an account with C[ mTVxd  
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作成会计帐||有往来帐项to make out an account with [C0v-  
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清算||清理债务to make up an account \|S!g _30m  
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清洁帐目||与…停止交易to close ones account with Fa )QDBz)  
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结帐to close an account 22CET9iCe  
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清理未付款to ask an account||to demand an account LWF,w7v[L  
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结清差额to balance the account with h= sNj  
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清算to settle an account||to liquidate an account||to square an account {rUg,y{v  
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审查帐目||监查帐目to audit an account f82%nT  
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检查帐目to examine an account r=H?fTY<3E  
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转入A的帐户to charge the amount to As account ^m|@pp  
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以计帐方式付款to pay on account d y HC8  
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代理某人||为某人on ones account||on account of one [.gk{> #  
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为自己计算||独立帐目on ones own account 6 c
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由某人收益并负风险on ones account and risk||for ones account and risk EeW ,-I  
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由某人负担for ones account||for account of one `6Bx8CZ'I  
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按某人指示||列入某人帐户by order and for account of one 2n<Mu Q]  
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列入5月份帐目for May account (RddR{mX  
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编入某中帐项下to pass to the account of||to place to the account of yf&g
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寄出清算书to send in an account||to send in render an account Q:A#4Z  
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支票薄cheque book $vs],C"pX  
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支票陈票人cheque drawer (i~UH04r>s  
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持票人cheque holder JipNI8\r  
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不记名支票cheque to bearer||bearer cheque 4 &bmt  
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记名支票||认人支票cheque to order +( LH!\
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到期支票antedated cheque T`#nn|  
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未到期支票postdated cheque hK?GIbRZ  
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保付支票certified cheque nCYz];".  
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未获兑现支票，退票returned cheque Snkb^Kt  
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横线支票crossed cheque Kbu>U{'  
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普通横线general crossing `l45T~`]$  
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特别横线special crossing QGN+f)  
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空白支票blank cheque t?9J'.p  
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失效支票，过期支票stale cheque <VZ43I  
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普通支票open cheque -W!M:8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |8E~C~d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u$tst_y-  
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支票换现金||兑现to cash a cheque xJ<RQCW$  
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清理票款to clear a cheque V}TPt6C2  
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保证兑现to certify a cheque #IGcQY  
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填写支票数额to fill up a cheque :*g$@T   
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支票上划线to cross a cheque O<wH+k[  
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开发支票to make out a cheque .+Q1h61$T  
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签发支票，开立支票to draw a cheque||to issue a cheque rc:UG "[  
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透支支票to overdraw a cheque 3\{acm
 
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背书支票to endorse a cheque xP9R d/xa|  
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请付票款||清付票款to pay a cheque||to honour a cheque 3#""`] 9H  
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支票退票to dishonour a cheque ~K)FuL[*  
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拒付支票to refuse a cheque }|-8-;  
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拒付支票to stop payment of a cheque / E!6]b/  
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提示要求付款to present for payment (0_]=r=q  
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见票即付持票人payable to bearer 6P9#6mZ  
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支付指定人payable to order o{2B^@+Vb  
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已过期||无效out of date||stale DDT]A<WUV  
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请给出票人R/D||refer to drawer I#F, Mb>:  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qIy9{LF  
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文字与数字不一致words and figures differ wqE
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时间已过account closed i&}LuF8  
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更改处应加盖印章alterations require initials c)QOgXv  
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时间已过effects not cleared rG B*a8  
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停止付款payment stopped @<1T&X{Z!  
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支票毁损cheque mutilated NCx)zJ\S  
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汇款||寄钱to remit||to send money f./j%R@  
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寄票供取款||支票支付to send a cheque for payment P9#}aw+  
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寄款人a remitter =co6.Il  
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收款人a remittee 74~%4  
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国外汇票foreign Bill f:A 1j\A?  
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国内汇票inland Bill *2I@_b6&  

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跟单汇票documentary bill c
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空头汇票accommodation bill 5q.)K f+  
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原始汇票original bill h!]=)7x;  
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改写||换新票据renewed bill J?bx<$C@  
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即期汇票sight bill||bill on demand *Ag,/Cm]  
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…days after date||…days after date…日后付款 (K|7T{B  
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…months after date||…months after date…月后付款 xU;;@9X  
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见票后…日付款…days after sight||…days sight L+2<J,   
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见票后…月付款…months after sight||…months sight
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同组票据set of bills tsN,yI]-VA  
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单张汇票sola of exchange||sole of exchange MPD<MaW$  
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远期汇票usance bill||bill at usance Ud'/ 9:P  
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长期汇票long bill bOS; 1~~  
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短期汇票short bill M  A  
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逾期汇票overdue bill 5l4YYwd>v  
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宽限日期days of grace 2nkymEPu  
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电汇telegraphic transfer （T.T） ME.a * v  
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邮汇postal order||postal note （Am.）||post office order||money order Z]qbLxJV  
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本票promissory note （P/N） h1 pEC  
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押汇负责书||押汇保证书letter of hypothecation B"?ivxM:U  
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副保||抵押品||付属担保物collateral security c8Je&y8  
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担保书trust receipt||letter of indemnity MUn(ZnQy|  
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承兑||认付acceptance Yhte&,D"  
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单张承兑general acceptance $Da?)Hz'F  
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有条件承兑qualified acceptance [h63*&  
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附条件认付conditional acceptance Z\3~7Ek2m  
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部分认付partial acceptance   L hRd0