[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。   uxD3+Q  
会计报表statement of account _xCYh|DlQ|  
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往来帐目account current r6uN6XCM  
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现在往来帐||存款额current accout v(yJGEf0  
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销货帐account sales lM4Z7mT /  
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共同计算帐项joint account k5aB|xo  
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未决帐项outstanding account >"!ScYn  
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贷方帐项credit account||creditor account N gF7$@S  
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借方帐项debit account||debtor account Jg=!GU/::  
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应付帐||应付未付帐account payable LJ <pE;`d  
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应收帐||应收未收帐account receivable Y}R$RDRL  
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新交易||新帐new account y* ^UGJC:  
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未决帐||老帐old account .%n_{ab1  
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现金帐cash account l,h`YIy  
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流水帐running account %z@ Z^Jv  
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暂记帐||未定帐suspense account WeRDaG  
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过期帐||延滞帐overdue account||pastdue account (n7xYGfYS  
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杂项帐户sundry account {7m2vv?Z  
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详细帐单||明细表detail account ~_JfI7={Jn  
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呆帐bad account -y!Dg6A  
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会计项目title of account L@T/4e./  
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会计薄||帐薄account-book z8a{M$-Q
 
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营业报告书||损益计算表account of budiness||business report `&c[s%0  
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借贷细帐||交验帐account rendered j7&#R+f  
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明细帐account stated ]_B<K5  
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与…银行开立一户头to open an account with `?=3[   
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与…银行建立交易to keep account with b&`~%f-   
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继续记帐to keep account >b\|%=(x!*  
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与…有交易to have an account with YC%xW*  
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作成会计帐||有往来帐项to make out an account with 
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清算||清理债务to make up an account 4Wz1O$*  
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清洁帐目||与…停止交易to close ones account with 4IZAJqw(*  
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结帐to close an account 9-j-nx @)  
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清理未付款to ask an account||to demand an account 4V[(RXc/  
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结清差额to balance the account with )2EvZn  
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清算to settle an account||to liquidate an account||to square an account @+~URIG)  
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审查帐目||监查帐目to audit an account Ye|gW=FUR  
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检查帐目to examine an account zuMz6#aCC8  
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转入A的帐户to charge the amount to As account y<IHZq`
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以计帐方式付款to pay on account yWc%z6dXC  
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代理某人||为某人on ones account||on account of one wk'(g_DP  
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为自己计算||独立帐目on ones own account #
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由某人收益并负风险on ones account and risk||for ones account and risk -{?xl*D  
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由某人负担for ones account||for account of one *mn9CVZ(}M  
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按某人指示||列入某人帐户by order and for account of one 8j]QnH0&  
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列入5月份帐目for May account {9@E[bWp#  
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编入某中帐项下to pass to the account of||to place to the account of uuUjIZCtz  
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寄出清算书to send in an account||to send in render an account L
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支票薄cheque book sdewz(xskj  
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支票陈票人cheque drawer >X>]QMfh  
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持票人cheque holder HqOnZ>
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不记名支票cheque to bearer||bearer cheque p7*7V.>X  
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记名支票||认人支票cheque to order b DF_  
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到期支票antedated cheque [9p@uRE  
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未到期支票postdated cheque *EtC4sP  
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保付支票certified cheque 5bWy=Xk B  
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未获兑现支票，退票returned cheque & *&  
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横线支票crossed cheque .aIFm5N3?  
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普通横线general crossing K;
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特别横线special crossing 3j$,x(ua9  
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空白支票blank cheque p WKpc  
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失效支票，过期支票stale cheque Tb]'  b  
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普通支票open cheque SVyJUd_
  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [$GQ]Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges evGUSol?:n  
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支票换现金||兑现to cash a cheque zzBqb\Ky  
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清理票款to clear a cheque d
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保证兑现to certify a cheque y0XI?Wr  
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填写支票数额to fill up a cheque p V))g e\  
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支票上划线to cross a cheque }tT*Ch?u  
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开发支票to make out a cheque yo0?QRT  
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签发支票，开立支票to draw a cheque||to issue a cheque Qmh*Gh?v  
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透支支票to overdraw a cheque *ha9Vq@X  
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背书支票to endorse a cheque Kn9,N@bU_  
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请付票款||清付票款to pay a cheque||to honour a cheque ~qT+sc!t
  
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支票退票to dishonour a cheque ;"nEEe]?  
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拒付支票to refuse a cheque o&~z8/?LA  
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拒付支票to stop payment of a cheque E|G
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提示要求付款to present for payment Ck.GN<#-^P  
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见票即付持票人payable to bearer xI~\15PhG  
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支付指定人payable to order +V8yv-/{  
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已过期||无效out of date||stale a4: PufS  
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请给出票人R/D||refer to drawer HKcipDW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cdIy[ 1  
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文字与数字不一致words and figures differ 3.d=1|E  
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支票 *,-YWx4
 
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时间已过account closed 0`ib_&yI  
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更改处应加盖印章alterations require initials ;Ok11wOw  
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时间已过effects not cleared [ $"iO#oO  
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停止付款payment stopped Z?Q2ed*j  
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支票毁损cheque mutilated mpF_+Mn  
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汇款||寄钱to remit||to send money q,(&2./  
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寄票供取款||支票支付to send a cheque for payment 1aDDl-8,  
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寄款人a remitter `x#~-  
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收款人a remittee 0*"j:V  
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国外汇票foreign Bill [;2: lbPx  
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国内汇票inland Bill g|HrhUT;  
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跟单汇票documentary bill ri;M7rg`.{  
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空头汇票accommodation bill {.OoOqq9  
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原始汇票original bill S3w?Zk3hO  
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改写||换新票据renewed bill S}f<@-16P  
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即期汇票sight bill||bill on demand r97[!y1gt  
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…days after date||…days after date…日后付款 gc~h!%'.I  
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…months after date||…months after date…月后付款 n1>nnH]G  
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见票后…日付款…days after sight||…days sight 'uzv\[  
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见票后…月付款…months after sight||…months sight <'_GQM`G  
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同组票据set of bills ;Hb[gvl  
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单张汇票sola of exchange||sole of exchange _5w?v~65  
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远期汇票usance bill||bill at usance *m@ w^In^  
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长期汇票long bill LC\:xia {X  
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短期汇票short bill tB=D&L3  
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逾期汇票overdue bill <?{}Bo0xG  
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宽限日期days of grace K!c@aD:#  
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电汇telegraphic transfer （T.T） eoe^t:5&  
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邮汇postal order||postal note （Am.）||post office order||money order <N=p:e,aN,  
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本票promissory note （P/N） X/8iJ-KB  
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押汇负责书||押汇保证书letter of hypothecation G68Nv:  
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副保||抵押品||付属担保物collateral security +'qX sfc  
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担保书trust receipt||letter of indemnity ~d%;~_n  
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承兑||认付acceptance !UMo4}Y  
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单张承兑general acceptance CC>fm1#i\  
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有条件承兑qualified acceptance O GFE*  
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附条件认付conditional acceptance _MdZDhtm  
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部分认付partial acceptance   }
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