[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。   kW2DKr-[  
会计报表statement of account {aq)Y>o5:T  
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往来帐目account current TE$6=;  
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现在往来帐||存款额current accout >qOG^{&x  
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销货帐account sales qbD 7\%  
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共同计算帐项joint account KpYezdPF)  
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未决帐项outstanding account O^=+"O]  
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贷方帐项credit account||creditor account wEM=Tr/h  
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借方帐项debit account||debtor account Sx QA*}N  
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应付帐||应付未付帐account payable n<j+KD#a  
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应收帐||应收未收帐account receivable z,ERq,g+L  
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新交易||新帐new account hBpa"0F  
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未决帐||老帐old account c?HUW  
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现金帐cash account vuPNru" 2  
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流水帐running account /m"/#; ^l  
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暂记帐||未定帐suspense account c#}K,joeU  
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过期帐||延滞帐overdue account||pastdue account A)sYde(  
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杂项帐户sundry account 9m$;C'}Z  
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详细帐单||明细表detail account K'r;#I|"J  
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呆帐bad account ]q%r2 (y,k  
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会计项目title of account @Uez2?  
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会计薄||帐薄account-book 8O,\8:I#  
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营业报告书||损益计算表account of budiness||business report 4$&l`yWU+  
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借贷细帐||交验帐account rendered p5fr}#en  
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明细帐account stated sg $db62>  
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与…银行开立一户头to open an account with f)/Z7*Z  
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与…银行建立交易to keep account with Pqomi!1  
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继续记帐to keep account q`<:CfCt  
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与…有交易to have an account with `$6o*g>:  
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作成会计帐||有往来帐项to make out an account with 6$k#B ~~  
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清算||清理债务to make up an account lYx_8x2  
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清洁帐目||与…停止交易to close ones account with y*i&p4Y*  
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结帐to close an account 3B&A)&pEO  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with (g##wa)L  
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清算to settle an account||to liquidate an account||to square an account `fBQ?[05.  
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审查帐目||监查帐目to audit an account ]E
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检查帐目to examine an account I\@r~]+y  
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转入A的帐户to charge the amount to As account 4>gfLK\R:  
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以计帐方式付款to pay on account DzZF*ylQ5P  
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代理某人||为某人on ones account||on account of one o=m5AUe?J  
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为自己计算||独立帐目on ones own account q*hn5K*  
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由某人收益并负风险on ones account and risk||for ones account and risk -)V0D,r$[  
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由某人负担for ones account||for account of one y1V}c,  
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按某人指示||列入某人帐户by order and for account of one mb\T)rj  
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列入5月份帐目for May account ?JuJu1  
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编入某中帐项下to pass to the account of||to place to the account of Tuvs}  
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寄出清算书to send in an account||to send in render an account Es=G' au  
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支票薄cheque book d?oXz|;H(  
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支票陈票人cheque drawer 4H 6t" X  
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持票人cheque holder a~KtH;7<  
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不记名支票cheque to bearer||bearer cheque i4Yskh T  
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记名支票||认人支票cheque to order bdrE2m  
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到期支票antedated cheque [n9l[dN  
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未到期支票postdated cheque dV$[O`F*b  
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保付支票certified cheque jTwSyW  
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未获兑现支票，退票returned cheque _JC*4  
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横线支票crossed cheque qiOtbH=  
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普通横线general crossing I=DVMG|  
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特别横线special crossing i~x]!!  
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空白支票blank cheque QXj#Brp  
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失效支票，过期支票stale cheque a[;
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普通支票open cheque U/FysN_N!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )h ,v(Rxa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b4:{PD~Mh  
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支票换现金||兑现to cash a cheque yIiVhI?X  
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清理票款to clear a cheque Y'1 KH}sH  
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保证兑现to certify a cheque {$t*XTY6R  
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填写支票数额to fill up a cheque h[Sd3Z*  
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支票上划线to cross a cheque $+2QbEk&-  
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开发支票to make out a cheque  &I-T  
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签发支票，开立支票to draw a cheque||to issue a cheque K:9AP{+  
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透支支票to overdraw a cheque ^?]-Q*w3Qs  
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背书支票to endorse a cheque o6w8Y/VPu  
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请付票款||清付票款to pay a cheque||to honour a cheque 9%21Q>Y?b  
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支票退票to dishonour a cheque |<3x`l-`  
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拒付支票to refuse a cheque #mJRL[V5^  
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拒付支票to stop payment of a cheque *otgI"y\  
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提示要求付款to present for payment &:ZR% f  
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见票即付持票人payable to bearer xR$T/]/  
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支付指定人payable to order SAitufS  
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已过期||无效out of date||stale 0=U|7%dOL  
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请给出票人R/D||refer to drawer boDD?0.|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds | @ ut/  
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文字与数字不一致words and figures differ oR~d<^z(  
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支票 :JX2GRL4  
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时间已过account closed o o'7  
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更改处应加盖印章alterations require initials _x""-X~OL  
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时间已过effects not cleared z7sDaZL?_  
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停止付款payment stopped N>*+Wg$Ne  
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支票毁损cheque mutilated .QKyB>s  
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汇款||寄钱to remit||to send money `#l3a
 
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寄票供取款||支票支付to send a cheque for payment LFW`ISY{  
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寄款人a remitter [(3s5)O  
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收款人a remittee 7p2xst  
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国外汇票foreign Bill UsFn!!+  
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国内汇票inland Bill YcDKRyrt  
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跟单汇票documentary bill :(X3?%  
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空头汇票accommodation bill = s4(Y  
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原始汇票original bill U3V5Jor#  
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改写||换新票据renewed bill )'U0n`=  
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即期汇票sight bill||bill on demand 18Y#=uH}  
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…days after date||…days after date…日后付款 ?![[la+f  
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…months after date||…months after date…月后付款 WrGnLE kiV  
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见票后…日付款…days after sight||…days sight m<-ShRr*b  
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见票后…月付款…months after sight||…months sight _rwJ:r  
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同组票据set of bills $QC1l@[sM  
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单张汇票sola of exchange||sole of exchange FzJ7 OE|  
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远期汇票usance bill||bill at usance {p84fR1P  
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长期汇票long bill I x%>aee  
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短期汇票short bill gA!@oiq@  
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逾期汇票overdue bill RRIh;HhX  
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宽限日期days of grace -fq  
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电汇telegraphic transfer （T.T） LjI`$r.B  
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邮汇postal order||postal note （Am.）||post office order||money order h1w({<q*ov  
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本票promissory note （P/N） ^+_rv  
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押汇负责书||押汇保证书letter of hypothecation .AfZ5s]/F  
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副保||抵押品||付属担保物collateral security SMEl'y  
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担保书trust receipt||letter of indemnity K^u,B3
 
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承兑||认付acceptance ]r Uj<[O  
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单张承兑general acceptance 3UZd_?JI[^  
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有条件承兑qualified acceptance 2q~.,vpP  
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附条件认付conditional acceptance RM;a]g*  
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部分认付partial acceptance   7v5]%%E/