[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。   ]sE)-8  
会计报表statement of account :*DWL!a  
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往来帐目account current 9k6/D.Dz  
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现在往来帐||存款额current accout ~{-Ka>A  
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销货帐account sales j{2 0  
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共同计算帐项joint account %6Vb1?x  
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未决帐项outstanding account G
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贷方帐项credit account||creditor account .3VL
  
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借方帐项debit account||debtor account >&R@L KP  
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应付帐||应付未付帐account payable ?*r%*CL  
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应收帐||应收未收帐account receivable ]@Z nP,8  
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新交易||新帐new account $sg-P|Wo  
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未决帐||老帐old account 1>Vq<z  
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现金帐cash account <Kr`R+Q$DN  
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流水帐running account ' S,g3  
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暂记帐||未定帐suspense account hNkv lk'Ui  
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过期帐||延滞帐overdue account||pastdue account HINk&)FC  
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杂项帐户sundry account k\*?
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详细帐单||明细表detail account G|-RscPe  
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呆帐bad account 0kls/^0,  
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会计项目title of account  6GVAR  
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会计薄||帐薄account-book x5pu+ -h  
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营业报告书||损益计算表account of budiness||business report hu"-dT;4]  
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借贷细帐||交验帐account rendered ~]?EV?T  
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明细帐account stated K^tc]ZQ  
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与…银行开立一户头to open an account with )1@%!fr  
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与…银行建立交易to keep account with vSoG] :1  
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继续记帐to keep account fz|_c*&64  
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与…有交易to have an account with '/0e!x/8  
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作成会计帐||有往来帐项to make out an account with 4@<wN \'  
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清算||清理债务to make up an account BBV>QL  
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清洁帐目||与…停止交易to close ones account with _:5t~29  
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结帐to close an account _!Tjb^  
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清理未付款to ask an account||to demand an account Df*<3G  
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结清差额to balance the account with 0_+ & [g}  
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清算to settle an account||to liquidate an account||to square an account c9CFGo?)N  
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审查帐目||监查帐目to audit an account wxPl[)E  
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检查帐目to examine an account _j0xL{&&  
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转入A的帐户to charge the amount to As account I\c7V~^hnG  
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以计帐方式付款to pay on account Pi9?l>  
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代理某人||为某人on ones account||on account of one `{ HWk^  
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为自己计算||独立帐目on ones own account PE/uB,Wl  
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由某人收益并负风险on ones account and risk||for ones account and risk VmQ'  
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由某人负担for ones account||for account of one <%m1+%mA.  
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按某人指示||列入某人帐户by order and for account of one U:3OE97  
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列入5月份帐目for May account fc<y(uX  
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编入某中帐项下to pass to the account of||to place to the account of y06* *f)  
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寄出清算书to send in an account||to send in render an account AJ
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支票薄cheque book EQd<!)HZ  
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支票陈票人cheque drawer uPr!;'J=  
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持票人cheque holder } S]!W\a  
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不记名支票cheque to bearer||bearer cheque vxC];nCC#  
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记名支票||认人支票cheque to order MMpId Uhr  
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到期支票antedated cheque 0!ZaR6  
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未到期支票postdated cheque N"G\
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保付支票certified cheque s5mJ -  
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未获兑现支票，退票returned cheque fmQif]J;;  
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横线支票crossed cheque zx2 `0%Q  
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普通横线general crossing LAlX|b  
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特别横线special crossing X@tA+   
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空白支票blank cheque 8J$1N*J|  
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失效支票，过期支票stale cheque v@yqTZ  
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普通支票open cheque sn^ 3
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Cu24xP`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;R2A>f~  
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支票换现金||兑现to cash a cheque nXb_\9E  
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清理票款to clear a cheque 4f8XO"k7t=  
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保证兑现to certify a cheque z@\mn  
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填写支票数额to fill up a cheque US9aW)8  
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支票上划线to cross a cheque }{ :}K<  
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开发支票to make out a cheque k$J!,!q  
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签发支票，开立支票to draw a cheque||to issue a cheque >Sk%78={R  
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透支支票to overdraw a cheque D5bi)@G7z  
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背书支票to endorse a cheque 09Eg ti.  
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请付票款||清付票款to pay a cheque||to honour a cheque |+sAqx1IF  
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支票退票to dishonour a cheque DyZ6&*s$  
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拒付支票to refuse a cheque ZXiJ5BZ  
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拒付支票to stop payment of a cheque *L*{FnsV  
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提示要求付款to present for payment a[}?!G-Wt|  
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见票即付持票人payable to bearer zO$r   
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支付指定人payable to order ('dbMH\O  
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已过期||无效out of date||stale " L,9.b  
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请给出票人R/D||refer to drawer seP h%Sa_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wy/h"R\=  
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文字与数字不一致words and figures differ ]\}MSo3  
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支票 m$pRA0s2`  
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时间已过account closed hK{<&T  
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更改处应加盖印章alterations require initials :c8d([)$  
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时间已过effects not cleared $ O[Y  
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停止付款payment stopped 91q  
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支票毁损cheque mutilated fl2XI=[v4  
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汇款||寄钱to remit||to send money )t\aB_ =  
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寄票供取款||支票支付to send a cheque for payment "QiLu=Rq  
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寄款人a remitter U)aftH *Pk  
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收款人a remittee rcY &n^:  
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国外汇票foreign Bill wArfnB&  
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国内汇票inland Bill {B6ywTK\`  
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跟单汇票documentary bill e+{lf*"3  
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空头汇票accommodation bill BNI)y@E^X  
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原始汇票original bill HiH<'m"\.  
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改写||换新票据renewed bill |d*a~T0  
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即期汇票sight bill||bill on demand VfP\)Rl
 
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…days after date||…days after date…日后付款 < *;GJ{  
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…months after date||…months after date…月后付款 R*6B@<p,i  
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见票后…日付款…days after sight||…days sight 8UqH"^9.Q7  
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见票后…月付款…months after sight||…months sight 6o(IL-0]c  
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同组票据set of bills ^+CHp(X  
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单张汇票sola of exchange||sole of exchange 0< vJ*z|_  
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远期汇票usance bill||bill at usance q#8yU\J|,  
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长期汇票long bill F s%`W4/  
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短期汇票short bill N!3Tg564j  
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逾期汇票overdue bill ]7 Sf)  
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宽限日期days of grace -n"wXOx3  
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电汇telegraphic transfer （T.T） xUsL{24  
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邮汇postal order||postal note （Am.）||post office order||money order 2HN*j~>i~  
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本票promissory note （P/N） xn503,5G*7  
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押汇负责书||押汇保证书letter of hypothecation 1*dN. v:5  
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副保||抵押品||付属担保物collateral security O=RS</01!  
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担保书trust receipt||letter of indemnity 6` TwP\!$/  
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承兑||认付acceptance ge GhM>G  
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单张承兑general acceptance Si?s69  
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有条件承兑qualified acceptance S1U0sP@o  
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附条件认付conditional acceptance Y_:jc{?  
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部分认付partial acceptance   3u/JcU-<