[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。   NkoyEa/^[  
会计报表statement of account nd$92
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往来帐目account current ?vFtv}@\  
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现在往来帐||存款额current accout ;NQ}c"9  
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销货帐account sales ^rd%{6m  
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共同计算帐项joint account ~ dzD7lG6  
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未决帐项outstanding account =l:k($%%  
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贷方帐项credit account||creditor account l*{Bz5hc  
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借方帐项debit account||debtor account )a5ON8?  
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应付帐||应付未付帐account payable mnBTZ/ZjS  
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应收帐||应收未收帐account receivable 'p78^4'PL  
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新交易||新帐new account cL
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未决帐||老帐old account h?$J;xn  
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现金帐cash account :R3iLy  
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流水帐running account >56fa6=3@  
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暂记帐||未定帐suspense account |@d}O8  
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过期帐||延滞帐overdue account||pastdue account ^S
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杂项帐户sundry account |z"$^|@d?  
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详细帐单||明细表detail account  CE!cZZ  
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呆帐bad account e@;'#t  
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会计项目title of account /OB)\{-  
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会计薄||帐薄account-book k@s<*C  
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营业报告书||损益计算表account of budiness||business report c0HPS9N\  
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借贷细帐||交验帐account rendered 3TLym&  
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明细帐account stated CB,2BTtRE  
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与…银行开立一户头to open an account with 0UW_ Pbh6  
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与…银行建立交易to keep account with lZe-A/E  
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继续记帐to keep account `8#xO{B1  
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与…有交易to have an account with \,n X
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作成会计帐||有往来帐项to make out an account with @$L
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清算||清理债务to make up an account #`U?,>2q  
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清洁帐目||与…停止交易to close ones account with WA1yA*S  
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结帐to close an account ,3eN&  
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清理未付款to ask an account||to demand an account d8R|0RZ  
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结清差额to balance the account with \ *BRFUAc  
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清算to settle an account||to liquidate an account||to square an account N%q{CYF6  
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审查帐目||监查帐目to audit an account "}%j'  
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检查帐目to examine an account =w8  0y'  
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转入A的帐户to charge the amount to As account _Gb7n5p  
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以计帐方式付款to pay on account k\/es1jOEh  
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代理某人||为某人on ones account||on account of one CN-4FI)1D9  
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为自己计算||独立帐目on ones own account 'Cz]p~oF  
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由某人收益并负风险on ones account and risk||for ones account and risk $Op:-aW&  
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由某人负担for ones account||for account of one B%))HLo'  
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按某人指示||列入某人帐户by order and for account of one VzcW9'"#  
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列入5月份帐目for May account n4"xVDL  
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编入某中帐项下to pass to the account of||to place to the account of d)$seZB  
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寄出清算书to send in an account||to send in render an account (~b0-3s  
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支票薄cheque book A/j'{X!z  
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支票陈票人cheque drawer W%9"E??c  
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持票人cheque holder J+hifO  
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不记名支票cheque to bearer||bearer cheque AIA4c"w.EO  
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记名支票||认人支票cheque to order VOp+6ho<  
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到期支票antedated cheque 9v}vCg  
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未到期支票postdated cheque %Vs g4DRy  
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保付支票certified cheque \Q,5Ne'o  
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未获兑现支票，退票returned cheque FzFP

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横线支票crossed cheque {=E,.%8  
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普通横线general crossing 'jU;.vZex  
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特别横线special crossing A4VVy~sd  
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空白支票blank cheque C;rK16cn  
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失效支票，过期支票stale cheque ~
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普通支票open cheque >U[YSsFt6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \>|:URnD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l(
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支票换现金||兑现to cash a cheque nL-kBW Ed>  
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清理票款to clear a cheque c9N5c  
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保证兑现to certify a cheque !V;glx[  
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填写支票数额to fill up a cheque bR;Wf5  
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支票上划线to cross a cheque (J/!9NS:  
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开发支票to make out a cheque "f<+~  
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签发支票，开立支票to draw a cheque||to issue a cheque :#zv,U&OC  
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透支支票to overdraw a cheque C1KO]e>  
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背书支票to endorse a cheque 5!)_"u3  
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请付票款||清付票款to pay a cheque||to honour a cheque Rk.GrLp  
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支票退票to dishonour a cheque H0.,h
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拒付支票to refuse a cheque %/x%hs;d  
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拒付支票to stop payment of a cheque v/B:n   
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提示要求付款to present for payment !p~K;p,  
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见票即付持票人payable to bearer E5b JIC(  
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支付指定人payable to order hj.Du+1  
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已过期||无效out of date||stale U@$=0*  
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请给出票人R/D||refer to drawer P00pSRQHD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;#$zHR  
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文字与数字不一致words and figures differ ;')T}wuq  
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支票 M]>JI'8  
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时间已过account closed "F+Wo&  
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更改处应加盖印章alterations require initials IP1|$b}sq  
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时间已过effects not cleared g"3h#SMb  
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停止付款payment stopped F|V co]"S1  
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支票毁损cheque mutilated O'."ca]:5  
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汇款||寄钱to remit||to send money i[ BR"(  
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寄票供取款||支票支付to send a cheque for payment S$"A[  
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寄款人a remitter ,`|KNw5  
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收款人a remittee B0Z~L){i  
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国外汇票foreign Bill c_^H;~^rL  
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国内汇票inland Bill kd\G>  
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跟单汇票documentary bill `bC_J,>_  
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空头汇票accommodation bill )kUq2-r  
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原始汇票original bill 9 J
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改写||换新票据renewed bill oW+R:2I~O  
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即期汇票sight bill||bill on demand alu`T c~  
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…days after date||…days after date…日后付款  b'Uaj`Sn  
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…months after date||…months after date…月后付款 Ahe br{u  
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见票后…日付款…days after sight||…days sight L|H{;r'  
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见票后…月付款…months after sight||…months sight !{3pp  
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同组票据set of bills eX$Biv1N  
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单张汇票sola of exchange||sole of exchange M>^IQ  
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远期汇票usance bill||bill at usance PQs9@]w[  
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长期汇票long bill b13>>'BMB  
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短期汇票short bill @GV^B'}*  
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逾期汇票overdue bill 0' <S7?~|  
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宽限日期days of grace (+@.L7>m+t  
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电汇telegraphic transfer （T.T） g=%&p?1@E  
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邮汇postal order||postal note （Am.）||post office order||money order Q9'p2@Z  
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本票promissory note （P/N） N4:'X6u;  
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押汇负责书||押汇保证书letter of hypothecation Dn[
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副保||抵押品||付属担保物collateral security HT&0i,`  
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担保书trust receipt||letter of indemnity 7I|%GA_  
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承兑||认付acceptance aPC!M4#  
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单张承兑general acceptance [a3 0iE  
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有条件承兑qualified acceptance Bag#An1  
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附条件认付conditional acceptance `T70FsSJ  
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部分认付partial acceptance   Xo`1#6xsE