[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。   b)Nd}6}<?  
会计报表statement of account 09vVCM;DY  
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往来帐目account current 8hww({S2  
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现在往来帐||存款额current accout Xbx=h^S  
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销货帐account sales mnZfk  
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共同计算帐项joint account 5.\|*+E~  
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未决帐项outstanding account "+O/OKfR0  
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贷方帐项credit account||creditor account N@X6Z!EO  
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借方帐项debit account||debtor account R9-mq;u+  
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应付帐||应付未付帐account payable MR4k#{:w  
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应收帐||应收未收帐account receivable |DsT $~D  
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新交易||新帐new account ^XYK }J  
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未决帐||老帐old account M|@@ LJ'  
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现金帐cash account x<w-j[{k_K  
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流水帐running account =?]S8cth  
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暂记帐||未定帐suspense account *(wxNsK  
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过期帐||延滞帐overdue account||pastdue account G|t0no\f  
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杂项帐户sundry account ^) `e}}  
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详细帐单||明细表detail account >@a7Zzl0H  
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呆帐bad account psiuoY
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会计项目title of account @a=jSB#B  
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会计薄||帐薄account-book 8NNs_~+x}  
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营业报告书||损益计算表account of budiness||business report {+5Ud#\y  
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借贷细帐||交验帐account rendered qq?o^_^4  
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明细帐account stated OP=-fX|*Q  
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与…银行开立一户头to open an account with jlqSw4_  
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与…银行建立交易to keep account with g2M1zRm;  
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继续记帐to keep account ;"RyHow  
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与…有交易to have an account with <7L-25 =  
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作成会计帐||有往来帐项to make out an account with tehWGqx)  
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清算||清理债务to make up an account Z0XQ|gkH  
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清洁帐目||与…停止交易to close ones account with eIf-7S]m  
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结帐to close an account L`9.Gf  
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清理未付款to ask an account||to demand an account g 4$  
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结清差额to balance the account with yWT1CID  
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清算to settle an account||to liquidate an account||to square an account :DuEv:;v  
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审查帐目||监查帐目to audit an account ~[BGKqh  
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检查帐目to examine an account MFWkJbZV  
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转入A的帐户to charge the amount to As account %*gg6Q  
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以计帐方式付款to pay on account {C TJX2&  
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代理某人||为某人on ones account||on account of one ;.R) uCd{=  
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为自己计算||独立帐目on ones own account XV)ctF4  
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由某人收益并负风险on ones account and risk||for ones account and risk %`/F>`  
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由某人负担for ones account||for account of one !g#y$  
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按某人指示||列入某人帐户by order and for account of one qHd7C3  
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列入5月份帐目for May account )vuIO(8F#  
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编入某中帐项下to pass to the account of||to place to the account of E9@Sc>e  
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寄出清算书to send in an account||to send in render an account Cyo:Da A  
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支票薄cheque book -"#jRP]#  
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支票陈票人cheque drawer z"FxKN~Z  
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持票人cheque holder 4<f^/!9w  
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不记名支票cheque to bearer||bearer cheque W"A3$/nq^  
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记名支票||认人支票cheque to order )/2TU]/
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到期支票antedated cheque E, oR.B  
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未到期支票postdated cheque 5Ux=5a  
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保付支票certified cheque 2|NQ5OA0  
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未获兑现支票，退票returned cheque 8~|v:qk  
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横线支票crossed cheque 1hc`s+N  
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普通横线general crossing 5Y@Hb!5D  
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特别横线special crossing Rh)
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空白支票blank cheque NH*"AE;  
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失效支票，过期支票stale cheque r>sXvzv  
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普通支票open cheque BaMF5f+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X0]$Ovq(l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8>
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支票换现金||兑现to cash a cheque 7I;0%sVQ{  
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清理票款to clear a cheque ]u:Ij|.'y0  
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保证兑现to certify a cheque _SH~.Mt_!  
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填写支票数额to fill up a cheque  lsgZ  
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支票上划线to cross a cheque Xo6zeLHO  
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开发支票to make out a cheque PWO5R]
 
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签发支票，开立支票to draw a cheque||to issue a cheque LKZv#b[h  
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透支支票to overdraw a cheque 8x8nQ*_  
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背书支票to endorse a cheque NFf`V  
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请付票款||清付票款to pay a cheque||to honour a cheque UMHFq-  
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支票退票to dishonour a cheque Hr \vu`p$  
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拒付支票to refuse a cheque R{6M(!x  
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拒付支票to stop payment of a cheque Sae*VvT6  
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提示要求付款to present for payment #E#@6ZomT  
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见票即付持票人payable to bearer .sb0|3&  
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支付指定人payable to order :*cd$s  
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已过期||无效out of date||stale Ty*+? #`  
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请给出票人R/D||refer to drawer {J/+KK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;Q[E>j?w=  
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文字与数字不一致words and figures differ 0;%\L:,O  
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支票 ;)ERxMun  
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时间已过account closed @[Wf!8_  
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更改处应加盖印章alterations require initials YI]/gWeu  
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时间已过effects not cleared `u8(qGg7GF  
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停止付款payment stopped _J,*0~O$  
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支票毁损cheque mutilated %-|$7?~  
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汇款||寄钱to remit||to send money JYLAu4s6  
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寄票供取款||支票支付to send a cheque for payment +Edq4QYwR  
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寄款人a remitter tNAmA  
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收款人a remittee UAC"jy1D  
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国外汇票foreign Bill D$`$4mX@hP  
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国内汇票inland Bill pQ8f$I#v  
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跟单汇票documentary bill ~6[3Km|2  

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空头汇票accommodation bill $wk(4W8E  
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原始汇票original bill B!J&=*=e  
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改写||换新票据renewed bill M2A_T.F=H  
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即期汇票sight bill||bill on demand Z{_YH7_  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 pc;`Fz/`7  
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见票后…日付款…days after sight||…days sight )c.!3n/pb  
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见票后…月付款…months after sight||…months sight < WQ ~X<1D  
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同组票据set of bills I@(3~ Ab  
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单张汇票sola of exchange||sole of exchange SjvSnb_3  
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远期汇票usance bill||bill at usance xQNGlVipZ@  
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长期汇票long bill bMqFrG  
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短期汇票short bill r(g#3i4Q  
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逾期汇票overdue bill JcC2Zn6  
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宽限日期days of grace {v2[x W  
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电汇telegraphic transfer （T.T） UXOf  
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邮汇postal order||postal note （Am.）||post office order||money order k8,s<m  
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本票promissory note （P/N） y]
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押汇负责书||押汇保证书letter of hypothecation p\tA&>3-  
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副保||抵押品||付属担保物collateral security Y0ACJ?|  
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担保书trust receipt||letter of indemnity ;ao <{i?
 
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承兑||认付acceptance ESuP ZB  
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单张承兑general acceptance ',I$`h  
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有条件承兑qualified acceptance %:7/ym[  
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附条件认付conditional acceptance M[L@ej  
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部分认付partial acceptance   WmE 4TL^8?