[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。   23[XmBf  
会计报表statement of account ?$rHyI  
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往来帐目account current Fo[=Dh*AqU  
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现在往来帐||存款额current accout O_/|Wx  
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销货帐account sales 9Kd:7@U  
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共同计算帐项joint account 7FD.3/  
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未决帐项outstanding account ,2_!hm/  
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贷方帐项credit account||creditor account ?3+>% b
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借方帐项debit account||debtor account 0vm}[a4+i;  
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应付帐||应付未付帐account payable Q.Ljz Z  
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应收帐||应收未收帐account receivable 9F"Q2^l'  
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新交易||新帐new account :Y;\1J<b1  
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未决帐||老帐old account *X4$'LSx1  
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现金帐cash account hu+% X.F4  
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流水帐running account Yi+~}YP.E(  
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暂记帐||未定帐suspense account E@F:U*A6%  
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过期帐||延滞帐overdue account||pastdue account /o_h'l|PS  
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杂项帐户sundry account )tV^)n[w  
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详细帐单||明细表detail account @GiR~bKZ  
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呆帐bad account hoQ?8}r:  
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会计项目title of account cs%NsnZ  
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会计薄||帐薄account-book \O7?!i  
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营业报告书||损益计算表account of budiness||business report U "qO&;m  
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借贷细帐||交验帐account rendered UI4X
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明细帐account stated q KL_1 ~  
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与…银行开立一户头to open an account with C3%,pDh  
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与…银行建立交易to keep account with .~5cNu'#m  
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继续记帐to keep account a<V=C  
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与…有交易to have an account with MjI}fs<  
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作成会计帐||有往来帐项to make out an account with na FZ<'t>&  
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清算||清理债务to make up an account P|.KMtG  
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清洁帐目||与…停止交易to close ones account with su=.4JcK  
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结帐to close an account Yb =8\<;  
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清理未付款to ask an account||to demand an account q@(N 38D  
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结清差额to balance the account with .: 7h=neEW  
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清算to settle an account||to liquidate an account||to square an account * 8XGo  
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审查帐目||监查帐目to audit an account #8/Z)
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检查帐目to examine an account 6ldDt?iSg  
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转入A的帐户to charge the amount to As account j#p3
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以计帐方式付款to pay on account n(o Jb  
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代理某人||为某人on ones account||on account of one 2=3
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为自己计算||独立帐目on ones own account lMO0d_:b1  
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由某人收益并负风险on ones account and risk||for ones account and risk /cjf 1Dc  
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由某人负担for ones account||for account of one QnGJ4F
  
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按某人指示||列入某人帐户by order and for account of one g{a0,B/j  
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列入5月份帐目for May account QDDSJ>l5_T  
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编入某中帐项下to pass to the account of||to place to the account of Z3/zUtgs  
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寄出清算书to send in an account||to send in render an account TUUBC%  
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支票薄cheque book I'j?
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支票陈票人cheque drawer ~& l`"  
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持票人cheque holder s0h)~z  
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不记名支票cheque to bearer||bearer cheque dvf*w:5K!  
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记名支票||认人支票cheque to order KXGs'D  
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到期支票antedated cheque ;Cy@TzO/|  
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未到期支票postdated cheque WAEKvM4*i0  
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保付支票certified cheque We ->d |=  
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未获兑现支票，退票returned cheque fin15k  
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横线支票crossed cheque oxzNV&D[{`  
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普通横线general crossing TU/J]'))C  
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特别横线special crossing 9ZBF1sMg  
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空白支票blank cheque j #&  
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失效支票，过期支票stale cheque wGvgMZ]?'  
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普通支票open cheque x}{VHp`|ld  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Bu1z$#AC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0R& U18)y  
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支票换现金||兑现to cash a cheque qedGBl&  
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清理票款to clear a cheque I*}#nY0+  
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保证兑现to certify a cheque 0?SLRz8  
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填写支票数额to fill up a cheque s3{s.55{m  
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支票上划线to cross a cheque kA__*b}8UK  
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开发支票to make out a cheque J\3} il N  
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签发支票，开立支票to draw a cheque||to issue a cheque xXZKj  
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透支支票to overdraw a cheque oDP((I2-  
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背书支票to endorse a cheque PuCDsojclh  

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请付票款||清付票款to pay a cheque||to honour a cheque hF"g91P  
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支票退票to dishonour a cheque k%}89glm  
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拒付支票to refuse a cheque +RV-VrV  
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拒付支票to stop payment of a cheque 99"[b  
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提示要求付款to present for payment rLh9`0|D  
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见票即付持票人payable to bearer 6WN(22Io  
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支付指定人payable to order <* "pr
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已过期||无效out of date||stale -~\.n  
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请给出票人R/D||refer to drawer BKQIo)g.G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LR3 `=Z9  
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文字与数字不一致words and figures differ cc41b*ci$  
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支票 0aC2 Pym^  
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时间已过account closed Qq T/1^imS  
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更改处应加盖印章alterations require initials l*K I  
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时间已过effects not cleared LAv:+o(m/  
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停止付款payment stopped -c+>j  
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支票毁损cheque mutilated _BG8/"h32  
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汇款||寄钱to remit||to send money s, n^  
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寄票供取款||支票支付to send a cheque for payment tYs8)\{  
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寄款人a remitter `d7gm;ykp  
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收款人a remittee tJ=3'?T_k  
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国外汇票foreign Bill j4;Du>obQ  
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国内汇票inland Bill }@Xh xZu  
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跟单汇票documentary bill ]\A1mw-T  
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空头汇票accommodation bill 0 _Q*E3  
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原始汇票original bill 'gCJ[ce  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand P{?;T5ap6  
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…days after date||…days after date…日后付款 Ua %UbAt  
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…months after date||…months after date…月后付款 ;AKwx|I$g  
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见票后…日付款…days after sight||…days sight Oukd_Ryf   
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见票后…月付款…months after sight||…months sight 8) HBh7/  
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同组票据set of bills tAERbiH  
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单张汇票sola of exchange||sole of exchange C0QM#"[  
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远期汇票usance bill||bill at usance H(b)aw^(%  
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长期汇票long bill t8P PE  
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短期汇票short bill c ;9.KCpwx  
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逾期汇票overdue bill L_Q S0_1
 
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宽限日期days of grace 9gy(IRGq/  
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电汇telegraphic transfer （T.T） eklgLU-+fW  
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邮汇postal order||postal note （Am.）||post office order||money order 2}vNSQvG  
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本票promissory note （P/N） T7[NcZ:I  
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押汇负责书||押汇保证书letter of hypothecation [c~kF+8  
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副保||抵押品||付属担保物collateral security ,6{iT,~@8  
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担保书trust receipt||letter of indemnity 69OF_/23  
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承兑||认付acceptance ?6"{!s{v  
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单张承兑general acceptance &%mXYj3y5  
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有条件承兑qualified acceptance [{ ~TcT  
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附条件认付conditional acceptance +&i +Mpb  
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部分认付partial acceptance   x@KZ]