[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。   ,R8:Y*@P  
会计报表statement of account v5Qp[O_  
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往来帐目account current i*9Bu;  
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现在往来帐||存款额current accout B^yA+&3HI  
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销货帐account sales L28DBjE)A  
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共同计算帐项joint account o1B8_$aYgc  
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未决帐项outstanding account x.ZW%P1  
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贷方帐项credit account||creditor account dnXre*rhz  
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借方帐项debit account||debtor account )CAEqP  
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应付帐||应付未付帐account payable g E#43  
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应收帐||应收未收帐account receivable A\IQM^i  
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新交易||新帐new account 0[SJ7k19   
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未决帐||老帐old account F!yr};@^p  
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现金帐cash account EqB3f_  
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流水帐running account iT;~0XU7F  
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暂记帐||未定帐suspense account 6&Al9+$  
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过期帐||延滞帐overdue account||pastdue account pD)$
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杂项帐户sundry account f:)%+)U<Xm  
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详细帐单||明细表detail account k 6)ThIG  
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呆帐bad account e.<y-b
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会计项目title of account K$K 6,54y  
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会计薄||帐薄account-book _#2AdhCu  
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营业报告书||损益计算表account of budiness||business report eC71;"
 
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借贷细帐||交验帐account rendered k&kx%skz  
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明细帐account stated :Jz@`s1n  
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与…银行开立一户头to open an account with S@N:Cj  
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与…银行建立交易to keep account with p%_m
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继续记帐to keep account @H?_x/qBT  
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与…有交易to have an account with  YjV-70'  
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作成会计帐||有往来帐项to make out an account with Fa!6*K\  
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清算||清理债务to make up an account ylEQeN  
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清洁帐目||与…停止交易to close ones account with !E0zj9 [ R  
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结帐to close an account )AX0x1I|E  
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清理未付款to ask an account||to demand an account *TjolE~o  
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结清差额to balance the account with b`4R`mo  
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清算to settle an account||to liquidate an account||to square an account UHtxzp =[  
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审查帐目||监查帐目to audit an account X>n\@rTo  
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检查帐目to examine an account suh@  
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转入A的帐户to charge the amount to As account sGf\!w  
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以计帐方式付款to pay on account ,1\nd{  
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代理某人||为某人on ones account||on account of one {[~ !6&2(k  
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为自己计算||独立帐目on ones own account +\`D1d@  
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由某人收益并负风险on ones account and risk||for ones account and risk nt,tM/  
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由某人负担for ones account||for account of one oKIry 8'^N  
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按某人指示||列入某人帐户by order and for account of one M DnT  
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列入5月份帐目for May account pV#~$e  
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编入某中帐项下to pass to the account of||to place to the account of (+<SR5,/3  
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寄出清算书to send in an account||to send in render an account %nJ^0X_]  
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支票薄cheque book G9s: Wp  
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支票陈票人cheque drawer O:f
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持票人cheque holder uBLI!N-G  
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不记名支票cheque to bearer||bearer cheque B$aA=+<S  
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记名支票||认人支票cheque to order *%L:soM'Ll  
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到期支票antedated cheque =Mb!&qq  
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未到期支票postdated cheque umrfA  
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保付支票certified cheque rvZXK<@#+  
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未获兑现支票，退票returned cheque =$6z1] ;3  
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横线支票crossed cheque tW;1  
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普通横线general crossing F$P8"q+  
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特别横线special crossing MPx%#'Q  
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空白支票blank cheque !L4Vz7C  
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失效支票，过期支票stale cheque s Wk92x _l  
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普通支票open cheque 4Cs |F7R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Os--@5e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <7-:flQz~  
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支票换现金||兑现to cash a cheque #!="b8F  
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清理票款to clear a cheque 8i:E$7etH  
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保证兑现to certify a cheque jroR2*  
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填写支票数额to fill up a cheque yOHVL~F  
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支票上划线to cross a cheque 66ULR&D8  
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开发支票to make out a cheque Egy#_ RT{  
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签发支票，开立支票to draw a cheque||to issue a cheque YU>NGC]}d  
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透支支票to overdraw a cheque G,o5JL"t  
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背书支票to endorse a cheque 2h=QJgpCG  
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请付票款||清付票款to pay a cheque||to honour a cheque N{kp^Byim0  
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支票退票to dishonour a cheque \tCxz(vKz  
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拒付支票to refuse a cheque eHX;*~e6)  
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拒付支票to stop payment of a cheque UO~Xzx!e  
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提示要求付款to present for payment G
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见票即付持票人payable to bearer 1\u{1 V  
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支付指定人payable to order %+8"-u  
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已过期||无效out of date||stale Y[~Dj@Q<  
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请给出票人R/D||refer to drawer i8nzPKF2$3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d_] sV4[  
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文字与数字不一致words and figures differ l>D!@`><I  
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支票 x\K9|_!  
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时间已过account closed opIbs7k-  

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更改处应加盖印章alterations require initials 7=`_UqCV  
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时间已过effects not cleared :p
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停止付款payment stopped c`s ]ciC  
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支票毁损cheque mutilated <(tnClAn  

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汇款||寄钱to remit||to send money &s~b1Va  
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寄票供取款||支票支付to send a cheque for payment j<PpCL_8%  
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寄款人a remitter (X/dP ~  
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收款人a remittee YDjjhe+  
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国外汇票foreign Bill V2o1~R~  
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国内汇票inland Bill \:Z8"~G  
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跟单汇票documentary bill r68d\N`.  
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空头汇票accommodation bill LPS]TG\  
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原始汇票original bill 4=C7V,a  
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改写||换新票据renewed bill qMmhVUx  
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即期汇票sight bill||bill on demand {33B%5n"  
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…days after date||…days after date…日后付款 <]'1YDA
 
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…months after date||…months after date…月后付款 t$ (<9  
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见票后…日付款…days after sight||…days sight YjzGF=g#  
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见票后…月付款…months after sight||…months sight PGJkQsp0  
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同组票据set of bills }q=uI`  
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单张汇票sola of exchange||sole of exchange e<duDW$X  
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远期汇票usance bill||bill at usance L /V;;  
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长期汇票long bill >/9on.  
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短期汇票short bill ;\rKkH"K8n  
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逾期汇票overdue bill K%(DRkj)  
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宽限日期days of grace 5sguv^;C5  
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电汇telegraphic transfer （T.T） =O'>H](Q  
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邮汇postal order||postal note （Am.）||post office order||money order m 4V0e~]  
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本票promissory note （P/N） =6< Am  
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押汇负责书||押汇保证书letter of hypothecation qL/XGIxL?  
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副保||抵押品||付属担保物collateral security &v.Nj9{zi  
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担保书trust receipt||letter of indemnity kqt.?iJw  
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承兑||认付acceptance +WB';D  
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单张承兑general acceptance ]}s'`44J9e  
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有条件承兑qualified acceptance N!YjMx)P  
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附条件认付conditional acceptance Olltu"u  
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部分认付partial acceptance   #xe-Yw1!