[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。   q7)]cY_  
会计报表statement of account Z!s>AgH9
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往来帐目account current 'JW_]z1  
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现在往来帐||存款额current accout K{r1&O>W  
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销货帐account sales F]dd>#  
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共同计算帐项joint account ; ei<Q =[  
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未决帐项outstanding account }77=<N br  
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贷方帐项credit account||creditor account ixI5Xd<  
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借方帐项debit account||debtor account R1b )   
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应付帐||应付未付帐account payable i1_>>49*  
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应收帐||应收未收帐account receivable >I8hFtAM  
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新交易||新帐new account Q\/":ISq1  
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未决帐||老帐old account /cg]wG!n8  
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现金帐cash account >-@{vyoOy  
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流水帐running account  [k&s!Qp  
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暂记帐||未定帐suspense account ,%b1 ]zZQ  
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过期帐||延滞帐overdue account||pastdue account <"|<)BGeI  
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杂项帐户sundry account H1b%:KRVK  
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详细帐单||明细表detail account $O</akn;  
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呆帐bad account @j8L{FGnN  
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会计项目title of account ={D
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会计薄||帐薄account-book Bma|!p{  
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营业报告书||损益计算表account of budiness||business report =Q0)t_z_  
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借贷细帐||交验帐account rendered /n}V7  
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明细帐account stated |;1:$E"  
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与…银行开立一户头to open an account with `2~E  a_Z  
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与…银行建立交易to keep account with E|}Nj}(*  
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继续记帐to keep account 6Kc7@oO~  
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与…有交易to have an account with WC&Ltw8  
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作成会计帐||有往来帐项to make out an account with ~$obcW1  
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清算||清理债务to make up an account QlXF:Gx"=  
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清洁帐目||与…停止交易to close ones account with (ZSSp1Rv  
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结帐to close an account P
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清理未付款to ask an account||to demand an account 4hz,F/ I  
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结清差额to balance the account with wd0ACF  
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清算to settle an account||to liquidate an account||to square an account !XC7FUO  
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审查帐目||监查帐目to audit an account D:,<9 %A  
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检查帐目to examine an account e.H"!X!0#H  
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转入A的帐户to charge the amount to As account '>$A7  
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以计帐方式付款to pay on account Pl6=
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代理某人||为某人on ones account||on account of one S22;g  
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为自己计算||独立帐目on ones own account df\>-Hl  
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由某人收益并负风险on ones account and risk||for ones account and risk t|lv6-Hy9  
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由某人负担for ones account||for account of one z{x -Vfd  
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按某人指示||列入某人帐户by order and for account of one %Et] w  
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列入5月份帐目for May account @ XMC$s  
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编入某中帐项下to pass to the account of||to place to the account of 2]wh1)  
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寄出清算书to send in an account||to send in render an account v\vn}/>*d  
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支票薄cheque book B7;MY6h#  
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支票陈票人cheque drawer Kt(p|  
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持票人cheque holder JYq} YG=%  
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不记名支票cheque to bearer||bearer cheque e_SlM=_u  
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记名支票||认人支票cheque to order
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到期支票antedated cheque %?seX+ne  
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未到期支票postdated cheque +t f=  
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保付支票certified cheque Kmtr.]Nj  
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未获兑现支票，退票returned cheque Ua4} dW[w  
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横线支票crossed cheque Q]\xO/  
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普通横线general crossing >z2{D7  
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特别横线special crossing tU(6%zvR  
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空白支票blank cheque 975KRnj  
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失效支票，过期支票stale cheque 0Bll6Rd  
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普通支票open cheque 7M4iBk4I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h0GXN\xI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v;OA hFr|  
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支票换现金||兑现to cash a cheque g3y44
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清理票款to clear a cheque )t|M)zJ  
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保证兑现to certify a cheque |{$Vk%cUE  
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填写支票数额to fill up a cheque a{y;Ub  
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支票上划线to cross a cheque Er{yQIi0L  
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开发支票to make out a cheque ?@tp 1?)  
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签发支票，开立支票to draw a cheque||to issue a cheque vzfWPjpKW  
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透支支票to overdraw a cheque 0PZpE "$X  
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背书支票to endorse a cheque P#iBwmwN+.  
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请付票款||清付票款to pay a cheque||to honour a cheque 1X]?-+',.  
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支票退票to dishonour a cheque BjSLbw-C  
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拒付支票to refuse a cheque X"*pt5B6`  
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拒付支票to stop payment of a cheque x:GuqE  
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提示要求付款to present for payment EP,lT.u3  
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见票即付持票人payable to bearer xO{yr[x"L  
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支付指定人payable to order rjz$~(&m6  
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已过期||无效out of date||stale T@Mrb ravc  
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请给出票人R/D||refer to drawer @#rF8;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~qT5F)$B-  
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文字与数字不一致words and figures differ OlI|.~  
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支票 F!ZE4S_  
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时间已过account closed 8#L V oR  
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更改处应加盖印章alterations require initials _Fkz^B*  
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时间已过effects not cleared 4 ))ZBq?  
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停止付款payment stopped ur\<NApT;  
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支票毁损cheque mutilated Y<qWG8X  
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汇款||寄钱to remit||to send money tzJ7wXRr  
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寄票供取款||支票支付to send a cheque for payment QlE]OAdB42  
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寄款人a remitter m9 41 Y  
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收款人a remittee g>E.Snj}  
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国外汇票foreign Bill 8Wba Hw_  
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国内汇票inland Bill o3W@)|>  
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跟单汇票documentary bill Tm\a%Z `U>  
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空头汇票accommodation bill qr4.s$VGs*  
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原始汇票original bill 1z3>nou2{  
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改写||换新票据renewed bill `ztp u ~?  
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即期汇票sight bill||bill on demand }Qa  
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…days after date||…days after date…日后付款 oT0:Ny  
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…months after date||…months after date…月后付款 {ub'   
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见票后…日付款…days after sight||…days sight []do Lt;J  
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见票后…月付款…months after sight||…months sight _6m{zvyX>  
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同组票据set of bills 87F]a3  
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单张汇票sola of exchange||sole of exchange 1{Ik.O)  
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远期汇票usance bill||bill at usance tkQrxa|  
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长期汇票long bill 558!?kx$  
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短期汇票short bill F-XMy>9  
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逾期汇票overdue bill _q4Yq'dI  
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宽限日期days of grace (Vn3g ra  
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nbW.x7  
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电汇telegraphic transfer （T.T） |n;5D,r0C  
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邮汇postal order||postal note （Am.）||post office order||money order sX]gL  
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本票promissory note （P/N） nkz<t   
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押汇负责书||押汇保证书letter of hypothecation M,cz7,  
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副保||抵押品||付属担保物collateral security ><$V:nsEO  
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担保书trust receipt||letter of indemnity e(FT4KD~  
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承兑||认付acceptance n'?]_z<  
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单张承兑general acceptance ztAC3,r]  
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有条件承兑qualified acceptance %$bhg&}  
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附条件认付conditional acceptance F& Rr&m  
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部分认付partial acceptance   tOZ-]>U