[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。   D(Zux8l  
会计报表statement of account ~e{Ag
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往来帐目account current ^TVy:5Ag  
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现在往来帐||存款额current accout 0?BT*  
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销货帐account sales J;+tQ8,AP  
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共同计算帐项joint account a^iefwsNc  
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未决帐项outstanding account tQ5gmj  
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贷方帐项credit account||creditor account 9Wb9 g/L  
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借方帐项debit account||debtor account 7 '2E-#^  
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应付帐||应付未付帐account payable r9%4q4D?>9  
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应收帐||应收未收帐account receivable /_xwHiA  
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新交易||新帐new account {K*l,U  
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未决帐||老帐old account !R//"{k0?  
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现金帐cash account U.crRrN  
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流水帐running account i'L7t!f}o  
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暂记帐||未定帐suspense account ='pssdB  
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过期帐||延滞帐overdue account||pastdue account rD%(*|Y"c  
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杂项帐户sundry account Pgr>qcbql  
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详细帐单||明细表detail account hK@1 s  
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呆帐bad account GJy><'J,!>  
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会计项目title of account >LgV[D#=&o  
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会计薄||帐薄account-book y:iE'SRRK6  
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营业报告书||损益计算表account of budiness||business report Z!G;q}zZ!  
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借贷细帐||交验帐account rendered {h&*H[Z z  
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明细帐account stated 8$v17 3  
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与…银行开立一户头to open an account with l"IBt:  
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与…银行建立交易to keep account with 1^}()H62}  
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继续记帐to keep account 7Q0M3m  

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与…有交易to have an account with  O7s0M?4  
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作成会计帐||有往来帐项to make out an account with Tl8S|Rg  
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清算||清理债务to make up an account ;)0vxcMB  
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清洁帐目||与…停止交易to close ones account with mgG0uV  
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结帐to close an account )\`TZLR  
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清理未付款to ask an account||to demand an account v{Zh!mk* L  
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结清差额to balance the account with $'L(}gNv5  
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清算to settle an account||to liquidate an account||to square an account %3fHitCikc  
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审查帐目||监查帐目to audit an account OjJlGElw  
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检查帐目to examine an account EZ1H0fm  
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转入A的帐户to charge the amount to As account uPRusG4!R  
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以计帐方式付款to pay on account kn+`2-0  
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代理某人||为某人on ones account||on account of one HxU.kcf  
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为自己计算||独立帐目on ones own account NkNw9?:#4  
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由某人收益并负风险on ones account and risk||for ones account and risk  yZmQBh$  
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由某人负担for ones account||for account of one {Swo u>X4  
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按某人指示||列入某人帐户by order and for account of one W`6nMFg  
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列入5月份帐目for May account 1i bQ'bZ  
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编入某中帐项下to pass to the account of||to place to the account of @iC
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寄出清算书to send in an account||to send in render an account uDH)0#  
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支票薄cheque book *7BY$q  
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支票陈票人cheque drawer r;upJbSX  
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持票人cheque holder MT
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不记名支票cheque to bearer||bearer cheque Ls*.=ARq  
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记名支票||认人支票cheque to order q_cqjly<  
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到期支票antedated cheque 8Q#&=]W$  
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未到期支票postdated cheque 6K?+adKlc  
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保付支票certified cheque X903;&Cim  
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未获兑现支票，退票returned cheque ?G!
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横线支票crossed cheque tet  
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普通横线general crossing e|+uLbN&;c  
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特别横线special crossing t@4X(i0  
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空白支票blank cheque 2<u vz<B  
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失效支票，过期支票stale cheque AbcLH
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普通支票open cheque J8/>b{Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )o9CFhFB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G V0q?  
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支票换现金||兑现to cash a cheque sjShm  
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清理票款to clear a cheque .lTGFeJqZ4  
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保证兑现to certify a cheque D5AKOM!`  
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填写支票数额to fill up a cheque /xf%Rp4}  
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支票上划线to cross a cheque siyJjE)}w  
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开发支票to make out a cheque OmKT}D~ 4  
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签发支票，开立支票to draw a cheque||to issue a cheque jL`S6E?7  
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透支支票to overdraw a cheque NSM-p.I9  
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背书支票to endorse a cheque 3(FJ<,"D}  
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请付票款||清付票款to pay a cheque||to honour a cheque `n5|4yaG~  
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支票退票to dishonour a cheque D%Pq*=W  
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拒付支票to refuse a cheque P8;|>OLZ)  
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拒付支票to stop payment of a cheque z @<`]  
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提示要求付款to present for payment =b !f  
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见票即付持票人payable to bearer G9}[g)R*  
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支付指定人payable to order ]km8M^P  
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已过期||无效out of date||stale nm\n\j~  
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请给出票人R/D||refer to drawer WWq)CwR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "L{;=-e  
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文字与数字不一致words and figures differ y>Nlj%XH  
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支票 B.{0,bW?  
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时间已过account closed OEZXV ;F  
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更改处应加盖印章alterations require initials r1F5&?{q  
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时间已过effects not cleared -,zNFC:6g  
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停止付款payment stopped E/5w H/  
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支票毁损cheque mutilated dR $@vDm  
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汇款||寄钱to remit||to send money 5r`g6@  
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寄票供取款||支票支付to send a cheque for payment xr.fZMOh4  
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寄款人a remitter %Ix^Xb0  
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收款人a remittee /z5j.TMs  
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国外汇票foreign Bill IsnC_"f  
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国内汇票inland Bill  <fN?=u+  
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跟单汇票documentary bill 0'aZ*ozk  
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空头汇票accommodation bill H^'EY:|  
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原始汇票original bill 9u"im+=:  
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改写||换新票据renewed bill e|]g?!  
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即期汇票sight bill||bill on demand `^|mNh  
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…days after date||…days after date…日后付款 ];j
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…months after date||…months after date…月后付款 M>1V3sM  
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见票后…日付款…days after sight||…days sight GTJ\APrH  
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见票后…月付款…months after sight||…months sight zgVpl p  
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同组票据set of bills ]FQ4v.7  
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单张汇票sola of exchange||sole of exchange /"Rh bE  
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远期汇票usance bill||bill at usance h :NHReMT  
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长期汇票long bill 0Wv9K~F  
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短期汇票short bill 8>O'_6Joj  
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逾期汇票overdue bill r]8tl  
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宽限日期days of grace 1~Pht:,t  
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电汇telegraphic transfer （T.T） zse!t  
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邮汇postal order||postal note （Am.）||post office order||money order u%ih7v!r\  
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本票promissory note （P/N） y0A2{'w  
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押汇负责书||押汇保证书letter of hypothecation j-yD;N  
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副保||抵押品||付属担保物collateral security kC LeHH|K  
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担保书trust receipt||letter of indemnity S0p]:r";x  
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承兑||认付acceptance )Oj bmU!7  
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单张承兑general acceptance \a|gzC1
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有条件承兑qualified acceptance q
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附条件认付conditional acceptance *sL'6"#Cre  
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部分认付partial acceptance   4 5ct*w