[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。   [5*-V^m2  
会计报表statement of account PjW+V`  
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往来帐目account current HHTsHb{7  
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现在往来帐||存款额current accout dd7nO :]  
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销货帐account sales ,wi=!KzX  
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共同计算帐项joint account ~yH>Ko9F}  
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未决帐项outstanding account tq:tY}:4  
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贷方帐项credit account||creditor account k)K-mD``U  
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借方帐项debit account||debtor account N[<`6dpE  
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应付帐||应付未付帐account payable u1{ym _  
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应收帐||应收未收帐account receivable 2ZG1n#  
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新交易||新帐new account ](=wlq)  
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未决帐||老帐old account C9F+e  
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现金帐cash account ^'[@M'`~L  
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流水帐running account 0)oN[
  
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暂记帐||未定帐suspense account ^5^}MB%  
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过期帐||延滞帐overdue account||pastdue account .i+* #djx  
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杂项帐户sundry account e*P=2*]M  
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详细帐单||明细表detail account >nhE%:X>  
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呆帐bad account Be{/2jU%  
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会计项目title of account "X5_-l  
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会计薄||帐薄account-book <rB3[IJo  
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营业报告书||损益计算表account of budiness||business report Ak6MPuBB-  
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借贷细帐||交验帐account rendered ^XBzZ!h|  
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明细帐account stated (T|TEt  
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与…银行开立一户头to open an account with !/j,hO4Z4  
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与…银行建立交易to keep account with OJP5k/U$  
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继续记帐to keep account UvxSMD:A  
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与…有交易to have an account with M18qa,fK{  
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作成会计帐||有往来帐项to make out an account with u8YB)kG  
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清算||清理债务to make up an account mn]-rTr  
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清洁帐目||与…停止交易to close ones account with 7}be>(  
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结帐to close an account .
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清理未付款to ask an account||to demand an account Q%ruQ#  
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结清差额to balance the account with CqqXVF3  
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清算to settle an account||to liquidate an account||to square an account v:KX9A.  
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审查帐目||监查帐目to audit an account ^[k0k(_  
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检查帐目to examine an account >$\Bu]{1  
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转入A的帐户to charge the amount to As account ?GdsOg^  
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以计帐方式付款to pay on account #,L~w  
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代理某人||为某人on ones account||on account of one 0DNU,u  
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为自己计算||独立帐目on ones own account G@gh#[b  
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由某人收益并负风险on ones account and risk||for ones account and risk q$
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由某人负担for ones account||for account of one !aPD}xCH#  
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按某人指示||列入某人帐户by order and for account of one *5k+t  
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列入5月份帐目for May account ~.^AL}zm_  
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编入某中帐项下to pass to the account of||to place to the account of .2W"w)$nuq  
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寄出清算书to send in an account||to send in render an account 5G[x}4U  
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支票薄cheque book `zA#z />  
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支票陈票人cheque drawer +D&Pp0xe  
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持票人cheque holder zF`3gl.  
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不记名支票cheque to bearer||bearer cheque }!p`1]gem  
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记名支票||认人支票cheque to order cA)[XpQ:+W  
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到期支票antedated cheque o`n$b(VZ  
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未到期支票postdated cheque ~q+hV+fa>  
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保付支票certified cheque M|,mr~rRG  
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未获兑现支票，退票returned cheque x/!5K|c  
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横线支票crossed cheque Wp)*Mbq@  
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普通横线general crossing !-<p,z  
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特别横线special crossing !|ak^GE:(%  
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空白支票blank cheque qz?mh4Oh  
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失效支票，过期支票stale cheque 7x);x/#8Z  
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普通支票open cheque U_x)#,4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Gmwf4>"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ; AO#xv+#  
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支票换现金||兑现to cash a cheque PB;eHy  
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清理票款to clear a cheque :#@= B]
 
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保证兑现to certify a cheque '>r7 V  
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填写支票数额to fill up a cheque Z&;uh_EC  
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支票上划线to cross a cheque H\TI[JPAl  
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开发支票to make out a cheque &Z`#cMR{H  
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签发支票，开立支票to draw a cheque||to issue a cheque #Y$hNQQ$F  
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透支支票to overdraw a cheque %}%Qc6.H  
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背书支票to endorse a cheque 3\XU_Xs(]  
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请付票款||清付票款to pay a cheque||to honour a cheque /
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支票退票to dishonour a cheque {GQ^fu;q  
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拒付支票to refuse a cheque c-(UhN3WG  
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拒付支票to stop payment of a cheque s+<Yg
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提示要求付款to present for payment AJF#Aw `o  
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见票即付持票人payable to bearer 67Th;h*sh  
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支付指定人payable to order y.< m#Zzt  
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已过期||无效out of date||stale Yp^rR }N  
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请给出票人R/D||refer to drawer Ju1D =b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ws|j#X<  
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文字与数字不一致words and figures differ G}b]w~ML~  
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支票 UCB/=k^m  
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时间已过account closed 'h|DO/X~L  
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更改处应加盖印章alterations require initials 5m&9"T.w  
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时间已过effects not cleared YNKHN2E8  
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停止付款payment stopped 9
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支票毁损cheque mutilated 4'/nax$Bx;  
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汇款||寄钱to remit||to send money tdBm (CsN  
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寄票供取款||支票支付to send a cheque for payment t5\-v_mG=&  
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寄款人a remitter }~e8e 
 
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收款人a remittee 3]}D`Qs6  
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国外汇票foreign Bill 3%#3iZ=_  
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国内汇票inland Bill 4Tb #fH%  
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跟单汇票documentary bill GZN ^k+w  
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空头汇票accommodation bill SA&Rep^  
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原始汇票original bill dyz2.ZY~2  
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改写||换新票据renewed bill jFQQ`O V  
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即期汇票sight bill||bill on demand |7'df&CA  
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…days after date||…days after date…日后付款 Sq>d t[7  
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…months after date||…months after date…月后付款 yZ0-wI  
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见票后…日付款…days after sight||…days sight {fPy=,>Nb  
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见票后…月付款…months after sight||…months sight NO*u9YH?  
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同组票据set of bills G)EU_UE9  
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单张汇票sola of exchange||sole of exchange rN<0 R`4sE  
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远期汇票usance bill||bill at usance NH[kNi'  
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长期汇票long bill !y\'EW3|G  

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短期汇票short bill Y@;CF  
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逾期汇票overdue bill 9&$y }Y  
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宽限日期days of grace UE8kpa)cQ  
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电汇telegraphic transfer （T.T） 1$xNUsD2  
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邮汇postal order||postal note （Am.）||post office order||money order )MtF23k)g  
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本票promissory note （P/N） {0L1X6eg  
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押汇负责书||押汇保证书letter of hypothecation R"-mKT}  
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副保||抵押品||付属担保物collateral security 8+~ >E  
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担保书trust receipt||letter of indemnity DF&(8NoX~  
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承兑||认付acceptance )cW#Rwu_A4  
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单张承兑general acceptance Yz'K]M_Dq  
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有条件承兑qualified acceptance ;@0;pY  
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附条件认付conditional acceptance mu\6z_e  
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部分认付partial acceptance   a]$1D!Anc