[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。   *SzP7]1m  
会计报表statement of account +[UFf3(ON  
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往来帐目account current 9.qIhg  
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现在往来帐||存款额current accout ?O8NyCeb7  
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销货帐account sales %RL\t5TV  
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共同计算帐项joint account F:%= u =  
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未决帐项outstanding account =$}P'[V  
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贷方帐项credit account||creditor account u6'vzLmM  
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借方帐项debit account||debtor account n!|K#  
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应付帐||应付未付帐account payable "6~pTHT  
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应收帐||应收未收帐account receivable t^&:45~Q  
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新交易||新帐new account :@wO' o  
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未决帐||老帐old account Xl#vVyO  
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现金帐cash account />
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流水帐running account C(3yJ
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暂记帐||未定帐suspense account E(4ti]'4  
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过期帐||延滞帐overdue account||pastdue account ?f1%)]>   
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杂项帐户sundry account ,YSQog  
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详细帐单||明细表detail account 8!TbJVR  
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呆帐bad account 7WiVor$g-  
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会计项目title of account mppBc-#EYr  
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会计薄||帐薄account-book Fz?ON1\  
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营业报告书||损益计算表account of budiness||business report eoR@5OA&  
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借贷细帐||交验帐account rendered !H~!i.m'-  
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明细帐account stated j6/ 3p|E  
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与…银行开立一户头to open an account with 18}L89S
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与…银行建立交易to keep account with Uk S86`.  
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继续记帐to keep account y3 LWh}~E  
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与…有交易to have an account with IhM-a Y y5  
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作成会计帐||有往来帐项to make out an account with /P^@dL  
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清算||清理债务to make up an account m
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清洁帐目||与…停止交易to close ones account with |1J "r.K  
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结帐to close an account }mu8fm'  
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清理未付款to ask an account||to demand an account at7/KuY!~  
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结清差额to balance the account with & _q;X;}  
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清算to settle an account||to liquidate an account||to square an account Y]Su<tgX?  
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审查帐目||监查帐目to audit an account A<>W^ow  
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检查帐目to examine an account e=8ccj  
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转入A的帐户to charge the amount to As account dr'6N1B@  
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以计帐方式付款to pay on account -z'@Mh|i6l  
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代理某人||为某人on ones account||on account of one I]I5!\\&[  
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为自己计算||独立帐目on ones own account Bm~>w`1wK  
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由某人收益并负风险on ones account and risk||for ones account and risk :Bn\1\  
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由某人负担for ones account||for account of one 'JkK0a2D  
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按某人指示||列入某人帐户by order and for account of one hR=4w$  
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列入5月份帐目for May account 4<LRa=XT$  
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编入某中帐项下to pass to the account of||to place to the account of $ 1?YVA7  
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寄出清算书to send in an account||to send in render an account c*ytUI*  
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支票薄cheque book 7J 0!vq  
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支票陈票人cheque drawer ?!A{n3\<  
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持票人cheque holder >O?EFd>E  
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不记名支票cheque to bearer||bearer cheque x$A5Ved  
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记名支票||认人支票cheque to order xkqt(ng(  
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到期支票antedated cheque \hm=AGI
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未到期支票postdated cheque ,AM6E63  
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保付支票certified cheque  / @%  
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未获兑现支票，退票returned cheque #n0P'@d,r  
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横线支票crossed cheque [kn`~
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普通横线general crossing 7';PI!$  
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特别横线special crossing 0y6nMI  
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空白支票blank cheque m]&d TZV  
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失效支票，过期支票stale cheque b vUYLWzS  
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普通支票open cheque @(oz`|*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V,&s$eQC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V.:imj  
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支票换现金||兑现to cash a cheque 8 =J6{{E  
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清理票款to clear a cheque ;h] zN  
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保证兑现to certify a cheque zFwp$K>{QY  
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填写支票数额to fill up a cheque \ $z.x-U  
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支票上划线to cross a cheque w^z}!/"]u  
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开发支票to make out a cheque z8jQaI]j  
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签发支票，开立支票to draw a cheque||to issue a cheque c,4UnEoCR  
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透支支票to overdraw a cheque vlOMB  
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背书支票to endorse a cheque WX]kez{<uP  
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请付票款||清付票款to pay a cheque||to honour a cheque q_']i6  
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支票退票to dishonour a cheque jZ7#xRt5w  
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拒付支票to refuse a cheque 97NF*-)N  
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拒付支票to stop payment of a cheque T&X*[ kP  
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提示要求付款to present for payment j*rra  
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见票即付持票人payable to bearer )pW(Cp  
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支付指定人payable to order L&][730  
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已过期||无效out of date||stale srw5&s(3X  
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请给出票人R/D||refer to drawer E<>n0",  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BO5F6lyQ0P  
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文字与数字不一致words and figures differ & 2& K9R  
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支票 :%{MMhbx  
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时间已过account closed 3^xTZ*G  
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更改处应加盖印章alterations require initials bT@3fuL4  
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时间已过effects not cleared Q >cLGdzO  
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停止付款payment stopped D[x0sly  
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支票毁损cheque mutilated rg]eSP3W  
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汇款||寄钱to remit||to send money l'fUa  
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寄票供取款||支票支付to send a cheque for payment #*:y2W%H  
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寄款人a remitter Y.Na9&-(  
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收款人a remittee X!2/cgU7  
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国外汇票foreign Bill 7rw}q~CE5  
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国内汇票inland Bill 7Q7z6p/\v  
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跟单汇票documentary bill g!( j.xe  
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空头汇票accommodation bill v?F~fRH  
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原始汇票original bill w&:"x@ -|  
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改写||换新票据renewed bill N>giFj[dD  

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即期汇票sight bill||bill on demand ]fg?)z-Z  
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…days after date||…days after date…日后付款 U@x5cw:  
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…months after date||…months after date…月后付款 Ufd{.o[{-  
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见票后…日付款…days after sight||…days sight /MKcS%/H/  
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见票后…月付款…months after sight||…months sight 9ar+Ph@*  
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同组票据set of bills me"}1REa  
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单张汇票sola of exchange||sole of exchange `Nmw  
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远期汇票usance bill||bill at usance [Zc8tE2oN  
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长期汇票long bill h3U| ~h  
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短期汇票short bill ZqH.$nXP  
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逾期汇票overdue bill 3BHPD;U  
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宽限日期days of grace vJTdZ p  
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电汇telegraphic transfer （T.T） EY'kIVk  
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邮汇postal order||postal note （Am.）||post office order||money order i
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本票promissory note （P/N） IqEE.XhaK  
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押汇负责书||押汇保证书letter of hypothecation mk*r^k`a  
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副保||抵押品||付属担保物collateral security ppL*#/jYt  
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担保书trust receipt||letter of indemnity r:rM~``  
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承兑||认付acceptance 1{%3OG^'  
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单张承兑general acceptance (x)}k&B;  
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有条件承兑qualified acceptance OO$YwOKS  
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附条件认付conditional acceptance F"|OcKAA}h  
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部分认付partial acceptance   %X|fp{C