[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。   ~JBQjb
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会计报表statement of account I]} MK?  
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往来帐目account current W<58TCd  
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现在往来帐||存款额current accout ()P?fed  
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销货帐account sales id*UTY Tg  
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共同计算帐项joint account &
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未决帐项outstanding account eyy&JjVs  
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贷方帐项credit account||creditor account w8>p[F5`O  
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借方帐项debit account||debtor account ,Kdvt@vle  
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应付帐||应付未付帐account payable -V<i4X<|,+  
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应收帐||应收未收帐account receivable >j\zj] -"  
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新交易||新帐new account z07!i@ue~  
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未决帐||老帐old account e}7qZ^  
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现金帐cash account +dR$;!WB3  
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流水帐running account |L0s  
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暂记帐||未定帐suspense account Jw9|I)H  
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过期帐||延滞帐overdue account||pastdue account 2<U5d`  
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杂项帐户sundry account v@< "b U  
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详细帐单||明细表detail account 0Ac]&N d`  
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呆帐bad account Zj!S('hSY  
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会计项目title of account tNfku
 
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会计薄||帐薄account-book A+:K!|w  
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营业报告书||损益计算表account of budiness||business report 4*d_2:|u  
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借贷细帐||交验帐account rendered  =DvnfT<  
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明细帐account stated 3|g'1X}  
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与…银行开立一户头to open an account with pOGVD  
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与…银行建立交易to keep account with JzCfs<D  
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继续记帐to keep account NuW9.6$Jrf  
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与…有交易to have an account with 2u/(Q>#  
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作成会计帐||有往来帐项to make out an account with X
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清算||清理债务to make up an account }a|SgI  
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清洁帐目||与…停止交易to close ones account with c;BQ$je}  
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结帐to close an account qS+'#Sn  
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清理未付款to ask an account||to demand an account 31<hn+pE&  
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结清差额to balance the account with ;x|4Tm  
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清算to settle an account||to liquidate an account||to square an account %t:1)]2  
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审查帐目||监查帐目to audit an account HC+ (FymV  
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检查帐目to examine an account ]'DtuT?Z  
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转入A的帐户to charge the amount to As account }us%G&A2u  
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以计帐方式付款to pay on account `{ou4H\  
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代理某人||为某人on ones account||on account of one 2pxl!  
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为自己计算||独立帐目on ones own account j;J4]]R;o  
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由某人收益并负风险on ones account and risk||for ones account and risk ]C}z3hhk  
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由某人负担for ones account||for account of one po\QMe  
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按某人指示||列入某人帐户by order and for account of one f\2'/g}6a  
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列入5月份帐目for May account _N.ZpKVu  
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编入某中帐项下to pass to the account of||to place to the account of US@ak4Y6Z  
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寄出清算书to send in an account||to send in render an account . m@ Sk`s  
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支票薄cheque book !pQQkZol  
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支票陈票人cheque drawer G0xk @SE  
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持票人cheque holder Z  r  
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不记名支票cheque to bearer||bearer cheque bTb|@  
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记名支票||认人支票cheque to order NcwZ_*sqj  
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到期支票antedated cheque <t.yn\G-w  
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未到期支票postdated cheque n]r7} 2hM  
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保付支票certified cheque _r?H by<b  
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未获兑现支票，退票returned cheque r@%-S!$  
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横线支票crossed cheque %8DU}}Rj  
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普通横线general crossing 6:fe.0H9  
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特别横线special crossing g~rZ=  
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空白支票blank cheque =e$<["  
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失效支票，过期支票stale cheque }~DlOvsq  
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普通支票open cheque FAX|.!US*p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {E@Fk,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A<fKO <d  
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支票换现金||兑现to cash a cheque _~/F-  
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清理票款to clear a cheque m!Cvd9X=  
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保证兑现to certify a cheque |;sL*Vr  
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填写支票数额to fill up a cheque uatY:GSR  
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支票上划线to cross a cheque v3O+ ;4  
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开发支票to make out a cheque v=5H,4UMA  
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签发支票，开立支票to draw a cheque||to issue a cheque @n2Dt d  
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透支支票to overdraw a cheque $~7uDq  
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背书支票to endorse a cheque &pHSX  
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请付票款||清付票款to pay a cheque||to honour a cheque <<'%2q5  
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支票退票to dishonour a cheque {g9*t}l4  
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拒付支票to refuse a cheque t57MKDn  
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拒付支票to stop payment of a cheque RN^<bt{_U  
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提示要求付款to present for payment W&~\@j]!D  
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见票即付持票人payable to bearer [>$?/DM  
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支付指定人payable to order Bnp\G h  
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已过期||无效out of date||stale f9K+o-P.h  
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请给出票人R/D||refer to drawer !zVjbYWY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t|urv oz  
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文字与数字不一致words and figures differ ?;]Xc~  
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支票 \@[Y~:  
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时间已过account closed Wr 3z%1  
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更改处应加盖印章alterations require initials 5BJn_<  
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时间已过effects not cleared kQF3DR$,B  
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停止付款payment stopped +~>cAWZq_  
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支票毁损cheque mutilated eZ]>;5  
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汇款||寄钱to remit||to send money xS4?M<|L63  
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寄票供取款||支票支付to send a cheque for payment P~#LbUP(  
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寄款人a remitter b
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收款人a remittee NFyV02.  
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国外汇票foreign Bill PMi.)%++  
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国内汇票inland Bill vmv6y*qU  
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跟单汇票documentary bill B8unF=u  
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空头汇票accommodation bill j<QK1d17  
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原始汇票original bill aeVd.`lxM  
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改写||换新票据renewed bill @HTs.4  
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即期汇票sight bill||bill on demand He$v'87]  
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…days after date||…days after date…日后付款 KzX)6|g{"  
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…months after date||…months after date…月后付款 QE pCU)  
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见票后…日付款…days after sight||…days sight &> _aY
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见票后…月付款…months after sight||…months sight fLeHn,*,"  
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同组票据set of bills xnJ#}-.7  
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单张汇票sola of exchange||sole of exchange :?}>Q  
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远期汇票usance bill||bill at usance I*f@M}  
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长期汇票long bill *3h_'3yo@  
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短期汇票short bill ~
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逾期汇票overdue bill ;mr*$Iu7|  
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宽限日期days of grace tkff\W[JU  
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电汇telegraphic transfer （T.T） 1bDAi2 H  
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邮汇postal order||postal note （Am.）||post office order||money order O2f-{jnTz,  
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本票promissory note （P/N） ~Y;Z5e=  
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押汇负责书||押汇保证书letter of hypothecation ;>fM?ae5  
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副保||抵押品||付属担保物collateral security  @k#xr  
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担保书trust receipt||letter of indemnity :22wq{  
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承兑||认付acceptance m( %PZ*s  
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单张承兑general acceptance 2T@?&N^OD  
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有条件承兑qualified acceptance zz<o4bR  
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附条件认付conditional acceptance h&!$ `)  
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部分认付partial acceptance   "`4M4`'