[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。   eM9~&{m.  
会计报表statement of account RMi 2Ip  
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往来帐目account current (g4g-"rc  
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现在往来帐||存款额current accout T8 KhmO  
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销货帐account sales t]@Zd*  
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共同计算帐项joint account K^w9@&g6  
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未决帐项outstanding account -B4v1{An  
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贷方帐项credit account||creditor account QyN~Crwo  
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借方帐项debit account||debtor account -p;oe}|  
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应付帐||应付未付帐account payable ,v6Jr3  
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应收帐||应收未收帐account receivable (la   
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新交易||新帐new account f,-|"_5;   
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未决帐||老帐old account M84LbgGM%  
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现金帐cash account  HOD2/  
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流水帐running account 5\'%zZ,l  
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暂记帐||未定帐suspense account jQr~@15J#  
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过期帐||延滞帐overdue account||pastdue account m0* B[  
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杂项帐户sundry account IMR|a*=`c  
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详细帐单||明细表detail account v-gT 3kJ  
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呆帐bad account _9@?Th&_e  
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会计项目title of account 'f}S,i +q  
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会计薄||帐薄account-book KVcZ@0[S  
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营业报告书||损益计算表account of budiness||business report ?|7+cz$g  
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借贷细帐||交验帐account rendered `eWcp^|  
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明细帐account stated cORMR!  
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与…银行开立一户头to open an account with pG(
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与…银行建立交易to keep account with @."o:K  
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继续记帐to keep account fBgKX?Y  
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与…有交易to have an account with yOK])&c  
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作成会计帐||有往来帐项to make out an account with 8>{W:?I  
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清算||清理债务to make up an account -?nT mzRc  
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清洁帐目||与…停止交易to close ones account with _Hu2[lV  
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结帐to close an account Ke?gz:9j  
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清理未付款to ask an account||to demand an account S[~O')  
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结清差额to balance the account with K@P`
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清算to settle an account||to liquidate an account||to square an account E,LYS"%_  
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审查帐目||监查帐目to audit an account ZjZhz`  
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检查帐目to examine an account ,xYsH+ybA  
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转入A的帐户to charge the amount to As account {@V3?pG?p  
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以计帐方式付款to pay on account 0TO _1 0D  
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代理某人||为某人on ones account||on account of one r]8x ;v1  
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为自己计算||独立帐目on ones own account * -KJh_  
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由某人收益并负风险on ones account and risk||for ones account and risk 1l+kO,X]  
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由某人负担for ones account||for account of one ;%u_ ; ,((  
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按某人指示||列入某人帐户by order and for account of one U!&_mD#
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列入5月份帐目for May account 1BQ0M{&  
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编入某中帐项下to pass to the account of||to place to the account of y o\N[h7  
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寄出清算书to send in an account||to send in render an account ~+O`9&  
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支票薄cheque book vBh;  
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支票陈票人cheque drawer No`|m0 :j  
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持票人cheque holder M.>^{n$ z  
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不记名支票cheque to bearer||bearer cheque !z11" c  
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记名支票||认人支票cheque to order d1v<DU>M  
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到期支票antedated cheque wV(AT$  
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未到期支票postdated cheque w OI^Q~  
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保付支票certified cheque <,"4k&0Q>V  
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未获兑现支票，退票returned cheque =;0wFwSz  
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横线支票crossed cheque j~;;l!({i  
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普通横线general crossing )VSwTx&  
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特别横线special crossing tF*szf|$-  
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空白支票blank cheque &?0:v`4Y  
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失效支票，过期支票stale cheque X& M4MuL  
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普通支票open cheque u7fK1
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~gE:-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QzOkpewf  
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支票换现金||兑现to cash a cheque slu(SmQ  
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清理票款to clear a cheque q5x[~]?  
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保证兑现to certify a cheque &<y2q/U}  
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填写支票数额to fill up a cheque h.eM RdlO  
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支票上划线to cross a cheque fu[K".  
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开发支票to make out a cheque dS2
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签发支票，开立支票to draw a cheque||to issue a cheque q h/F  
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透支支票to overdraw a cheque (8$k4`T>  
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背书支票to endorse a cheque gTl<wo +  
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请付票款||清付票款to pay a cheque||to honour a cheque W>_]dPBS/  
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支票退票to dishonour a cheque }KUd7[
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拒付支票to refuse a cheque :y*NM,s
 
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拒付支票to stop payment of a cheque **9x?s  
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提示要求付款to present for payment FZjHw_pP  
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见票即付持票人payable to bearer X%z }VA  
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支付指定人payable to order =qN2Xg/  
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已过期||无效out of date||stale X%yO5c\l2  
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请给出票人R/D||refer to drawer c/c $D;T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *JggU  
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文字与数字不一致words and figures differ <ZU=6Hq  
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支票 l7&$}x-  
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时间已过account closed j* ~T1i
 
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更改处应加盖印章alterations require initials %Uz(Vd
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时间已过effects not cleared N},n `Yl.  
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停止付款payment stopped V!)O6?l  
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支票毁损cheque mutilated 2 t $j  
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汇款||寄钱to remit||to send money >I=2!C 1w  
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寄票供取款||支票支付to send a cheque for payment 6~*9;!th  
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寄款人a remitter $+7`Dy!  
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收款人a remittee F{ELSKc p.  
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国外汇票foreign Bill ZY:[ekm%4Z  
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国内汇票inland Bill fHZTXvxoL  
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跟单汇票documentary bill _D|^.)=U|  
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空头汇票accommodation bill 3QpYmX<E  
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原始汇票original bill \lSU  
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改写||换新票据renewed bill N~F RM& x  
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即期汇票sight bill||bill on demand 8#Q$zLK42N  
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…days after date||…days after date…日后付款 CA +uKM^"6  
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…months after date||…months after date…月后付款 pT$f8xJ  
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见票后…日付款…days after sight||…days sight E#F/88(  
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见票后…月付款…months after sight||…months sight WMj}kq)SY)  
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同组票据set of bills X_v [MW  
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单张汇票sola of exchange||sole of exchange xGI,
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远期汇票usance bill||bill at usance kD}Y|*]5-5  
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长期汇票long bill pc?>cs8  
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短期汇票short bill R CkaJ3  
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逾期汇票overdue bill |_G )qp;  
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宽限日期days of grace o:6@Kw^  
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电汇telegraphic transfer （T.T） 6K-5g/hL  
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邮汇postal order||postal note （Am.）||post office order||money order ^`<w &I@  
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本票promissory note （P/N） G/v/+oX  
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押汇负责书||押汇保证书letter of hypothecation `EtS!zD~b  
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副保||抵押品||付属担保物collateral security '<0J@^vZ  
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担保书trust receipt||letter of indemnity  l$hJE;n  
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承兑||认付acceptance f7I{Wf Z\P  
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单张承兑general acceptance #oJ5k8Wy  
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有条件承兑qualified acceptance Yhp]x
  
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附条件认付conditional acceptance %Qmk2  
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部分认付partial acceptance   b~BIz95