[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。   e(N},s:_  
会计报表statement of account "GR*d{  
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往来帐目account current 1r};cY6  
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现在往来帐||存款额current accout 3tCTPZy  
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销货帐account sales Ov<c1y;f  
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共同计算帐项joint account G<=I\T'g;  
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未决帐项outstanding account cc*?4C/t  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account ||Owdw
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应付帐||应付未付帐account payable `kxC# &HO  
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应收帐||应收未收帐account receivable #O! 2
 
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新交易||新帐new account g- wE(L  
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未决帐||老帐old account l^ay*H  
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现金帐cash account !L{mE&  
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流水帐running account #7Q9^rG  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account ed/B.SY  
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杂项帐户sundry account ^8~TsK~  
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详细帐单||明细表detail account rgCC3TX  
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呆帐bad account 0J'Cx&Rg  
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会计项目title of account CHv n8tk  
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会计薄||帐薄account-book ;kZD>G
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营业报告书||损益计算表account of budiness||business report #e-7LmO~  
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借贷细帐||交验帐account rendered M5+R8ttc  
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明细帐account stated =v\}y+ Yh  
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与…银行开立一户头to open an account with ld(_+<e  
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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 C'A D[`p  
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与…有交易to have an account with b4$. uLY  
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作成会计帐||有往来帐项to make out an account with 78xiT  
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清算||清理债务to make up an account ]OKKR/:  
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清洁帐目||与…停止交易to close ones account with l3MA&&++KF  
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结帐to close an account gEVoY,}/-U  
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清理未付款to ask an account||to demand an account p0Ij4   
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结清差额to balance the account with 0_>1CW+X  
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清算to settle an account||to liquidate an account||to square an account W-RshZ\  
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审查帐目||监查帐目to audit an account r)qow.+&  
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检查帐目to examine an account .0y .0=l  
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转入A的帐户to charge the amount to As account c&L|e$C]  
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以计帐方式付款to pay on account H8qAj  
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代理某人||为某人on ones account||on account of one 1NlpOVq:)  
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为自己计算||独立帐目on ones own account t+WUz#i"  
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由某人收益并负风险on ones account and risk||for ones account and risk ~rz%TDX0\  
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由某人负担for ones account||for account of one z a4:Jdr  
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按某人指示||列入某人帐户by order and for account of one xOpCybmc  
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列入5月份帐目for May account 0(!=N1l  
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编入某中帐项下to pass to the account of||to place to the account of ApAHa]Ccp  
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寄出清算书to send in an account||to send in render an account <~!R|5sK  
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支票薄cheque book 7(= 09z  
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支票陈票人cheque drawer w!^{Q'/,Q  
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持票人cheque holder KF`@o@,  
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不记名支票cheque to bearer||bearer cheque Tj*Vk $}0  
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记名支票||认人支票cheque to order _!*??B6u  
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到期支票antedated cheque <jvSV5%  
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未到期支票postdated cheque hzjEO2  
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保付支票certified cheque tZ]/?+1G  
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未获兑现支票，退票returned cheque kW@,P.88  
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横线支票crossed cheque .UuCTH;6`  
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普通横线general crossing sSMcF[]@2I  
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特别横线special crossing >wpC45n)9N  
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空白支票blank cheque OA_Bz"  
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失效支票，过期支票stale cheque H7KcP
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普通支票open cheque .*N,x0B(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +d0&(b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,[l
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支票换现金||兑现to cash a cheque y
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清理票款to clear a cheque 1Y"[Qs]"mU  
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保证兑现to certify a cheque gF@51K  
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填写支票数额to fill up a cheque {CM%QMM  
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支票上划线to cross a cheque e5bRi0  
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开发支票to make out a cheque X&1R6O  
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签发支票，开立支票to draw a cheque||to issue a cheque OXy>Tlv  
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透支支票to overdraw a cheque A7*<,]qT  
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背书支票to endorse a cheque s
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请付票款||清付票款to pay a cheque||to honour a cheque )GDP?Nc<Ik  
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支票退票to dishonour a cheque cD&53FPXC  
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拒付支票to refuse a cheque !/W[6'M#p  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment tG(#&54  
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见票即付持票人payable to bearer jm1f,=R  
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支付指定人payable to order xSFY8  
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已过期||无效out of date||stale 3+mC96wN  
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请给出票人R/D||refer to drawer QiB^U^f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^vXMX ^*  
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文字与数字不一致words and figures differ BdcTKC  
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支票 qgd#BJ=  
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时间已过account closed 8&g|iG  
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更改处应加盖印章alterations require initials N S* e<9  
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时间已过effects not cleared fC>3{@h}*  
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停止付款payment stopped #g,JNJ}  
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支票毁损cheque mutilated pC 5J '@  
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汇款||寄钱to remit||to send money `$j"nP F_  
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寄票供取款||支票支付to send a cheque for payment !yAg!V KY  
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寄款人a remitter
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收款人a remittee W=YFe<Q  
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国外汇票foreign Bill ]k~k6#),;  
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国内汇票inland Bill _[|~(lDJl  
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跟单汇票documentary bill dL%?k@R  
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空头汇票accommodation bill ,$irJz F  
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原始汇票original bill le%&r  
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改写||换新票据renewed bill "~~Js~  
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即期汇票sight bill||bill on demand 7J@iJW],,  
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…days after date||…days after date…日后付款 ]AoRK=aH  
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…months after date||…months after date…月后付款 (V2~txMh  
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见票后…日付款…days after sight||…days sight bup)cX^  
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见票后…月付款…months after sight||…months sight (>O'^W\3p  
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同组票据set of bills sPMCN's  
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单张汇票sola of exchange||sole of exchange TEQs\d  
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远期汇票usance bill||bill at usance 8nzDLFxp_  
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长期汇票long bill M<h2+0(il  
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短期汇票short bill `M0m`Up  
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逾期汇票overdue bill /2 V  
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宽限日期days of grace TVy\%FP^L  
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电汇telegraphic transfer （T.T） IIj :\?r  
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邮汇postal order||postal note （Am.）||post office order||money order {lv@V*_Y0  
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本票promissory note （P/N） <L!9 as]w  
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押汇负责书||押汇保证书letter of hypothecation &k\`!T
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副保||抵押品||付属担保物collateral security <c;U 0! m  
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担保书trust receipt||letter of indemnity w qx9  
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承兑||认付acceptance G;jX@XqZ  
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单张承兑general acceptance o5h*s Q9  
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有条件承兑qualified acceptance f;{K+\T  
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附条件认付conditional acceptance T<ka4  
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部分认付partial acceptance   $cSmubZK