[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。   tR?)C=4,  
会计报表statement of account ]1q`N7  
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往来帐目account current <4"Bb
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现在往来帐||存款额current accout XU`vs`/  
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销货帐account sales ?+byRoY>&g  
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共同计算帐项joint account <07~EP  
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未决帐项outstanding account 6+SaO !lR  
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贷方帐项credit account||creditor account N1dM,H  
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借方帐项debit account||debtor account y6>fK@K~  
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应付帐||应付未付帐account payable 4`:Eiik&p  
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应收帐||应收未收帐account receivable wkD"EuW(  
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新交易||新帐new account %p^`,b}  
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未决帐||老帐old account T{*!.+E  
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现金帐cash account ]KQBek#DD  
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流水帐running account awOH50R  
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暂记帐||未定帐suspense account WCg&*  
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过期帐||延滞帐overdue account||pastdue account rf =Wq_  
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杂项帐户sundry account N[sJ5o
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详细帐单||明细表detail account DP!~WkU~  
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呆帐bad account D8)6yPwE  
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会计项目title of account f SMy?8  
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会计薄||帐薄account-book cA B<'44R  
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营业报告书||损益计算表account of budiness||business report ?l^NKbw  
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借贷细帐||交验帐account rendered b}Xh|0`b+  
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明细帐account stated %ZGG6Xgw  
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与…银行开立一户头to open an account with y`J8ha wp  
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与…银行建立交易to keep account with xi15B5_Ps  
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继续记帐to keep account Zo}vV2  
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与…有交易to have an account with Y {|is2M9'  
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作成会计帐||有往来帐项to make out an account with ?vmoRX  
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清算||清理债务to make up an account -{NP3zy  
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清洁帐目||与…停止交易to close ones account with Oe lf^&m  
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结帐to close an account ^m-w@0^z  
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清理未付款to ask an account||to demand an account -!IeP]n#P  
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结清差额to balance the account with R]4 h)"  
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清算to settle an account||to liquidate an account||to square an account s\0,@A  
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审查帐目||监查帐目to audit an account wxy@XN"/i+  
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检查帐目to examine an account ,>Dpt<  
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转入A的帐户to charge the amount to As account lLLPvW[Q  
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以计帐方式付款to pay on account <7`U1DR=  
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代理某人||为某人on ones account||on account of one sK8sxy  
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为自己计算||独立帐目on ones own account *0'< DnGW  
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由某人收益并负风险on ones account and risk||for ones account and risk X6xs@tgQ  
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由某人负担for ones account||for account of one YKzfI9Y  
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按某人指示||列入某人帐户by order and for account of one N_ d{E/  
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列入5月份帐目for May account yT[=!M  
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编入某中帐项下to pass to the account of||to place to the account of c)=a;_h  
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寄出清算书to send in an account||to send in render an account ^tIYr<I  
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支票薄cheque book pp GWh  
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支票陈票人cheque drawer  M{SJ8+G  
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持票人cheque holder J P^\  
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不记名支票cheque to bearer||bearer cheque z[K)0@8 6  
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记名支票||认人支票cheque to order }$g"|;<ha  
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到期支票antedated cheque R<ORw]  
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未到期支票postdated cheque <{@D^L6h  
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保付支票certified cheque <PM.4B@  
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未获兑现支票，退票returned cheque a*iKpr-:  
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横线支票crossed cheque 7U^{xDg.b  
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普通横线general crossing Cl3L)  
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特别横线special crossing Jd',
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空白支票blank cheque 2#
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失效支票，过期支票stale cheque j5A>aj  
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普通支票open cheque 4'`H H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hwQ|'^(@O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eVB43]g  
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支票换现金||兑现to cash a cheque 9I$}=&"  
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清理票款to clear a cheque >[wB|V5  
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保证兑现to certify a cheque '.8eLN  
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填写支票数额to fill up a cheque vu}U2 0@  
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支票上划线to cross a cheque q[}re2
 
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开发支票to make out a cheque =|dm#w_L"  
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签发支票，开立支票to draw a cheque||to issue a cheque C8YStT  
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透支支票to overdraw a cheque !{ _:k%B  
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背书支票to endorse a cheque 2chT^3e  
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请付票款||清付票款to pay a cheque||to honour a cheque wdV)M?  
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支票退票to dishonour a cheque /k^j'MMQs6  
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拒付支票to refuse a cheque #q9BU:  
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拒付支票to stop payment of a cheque 7)Tix7:9S;  
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提示要求付款to present for payment #.Ly  
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见票即付持票人payable to bearer 73tjDO7d  
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支付指定人payable to order A,= R`m  
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已过期||无效out of date||stale `fVzY"Qv k  
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请给出票人R/D||refer to drawer [
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I4c%>R  
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文字与数字不一致words and figures differ AJzm/,
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支票 15DlD`QV  
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时间已过account closed R/^;,.  
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更改处应加盖印章alterations require initials %]O#t<D  
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时间已过effects not cleared $,T3 vX]<  
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停止付款payment stopped #P1;*m  
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支票毁损cheque mutilated 8[8U49V9(  
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汇款||寄钱to remit||to send money 9x9E+DG#(  
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寄票供取款||支票支付to send a cheque for payment y"nCT3  
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寄款人a remitter wtGb3D"am  
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收款人a remittee JhB$s  
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国外汇票foreign Bill vYG
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国内汇票inland Bill mHC36ba  
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跟单汇票documentary bill 3bB%@^<  
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空头汇票accommodation bill *yA.D
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原始汇票original bill p&;,$KDA  
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改写||换新票据renewed bill r.zJ/T
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即期汇票sight bill||bill on demand  6@ )bZ|  
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…days after date||…days after date…日后付款 K?+Rq  
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…months after date||…months after date…月后付款 O8ZHI
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见票后…日付款…days after sight||…days sight Bhrp"l +|  
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见票后…月付款…months after sight||…months sight \D #NO  
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同组票据set of bills I2'UC) 0  
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单张汇票sola of exchange||sole of exchange D?Q{&6p  
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远期汇票usance bill||bill at usance I(Yyg,1Z  
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长期汇票long bill uIvE~<  
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短期汇票short bill OPwj*b:-m  
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逾期汇票overdue bill 3B|o   
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宽限日期days of grace LQs2!]?HT  
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电汇telegraphic transfer （T.T） ?t+Kp9@aZ  
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邮汇postal order||postal note （Am.）||post office order||money order ]`&ws
  
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本票promissory note （P/N） 969*mcq'  
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押汇负责书||押汇保证书letter of hypothecation [=-?n6  
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副保||抵押品||付属担保物collateral security hof:+aW  
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担保书trust receipt||letter of indemnity |b52JF ",  
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承兑||认付acceptance g# ;w)-Zj  
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单张承兑general acceptance w9h\J#f  
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有条件承兑qualified acceptance hp!UW  
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附条件认付conditional acceptance RiF~-;v&  
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部分认付partial acceptance   ;GO>#yg4Eh