[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。    1pK(tm  
会计报表statement of account p"7]zq]'  
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往来帐目account current i=R%MH+  
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现在往来帐||存款额current accout 1LaJ hrp?  
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销货帐account sales m70AWG  
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共同计算帐项joint account p-m\0tQ  
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未决帐项outstanding account G5|'uKz2"  
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贷方帐项credit account||creditor account E@%1HO_  
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借方帐项debit account||debtor account ~$ Po3]{ s  
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应付帐||应付未付帐account payable "!& o|!2  
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应收帐||应收未收帐account receivable TD-B\ @_  
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新交易||新帐new account fT{jD_Q+3  
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未决帐||老帐old account 3UF^Ff<wo  
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现金帐cash account E:O/=cT  
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流水帐running account GY5JPl  
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暂记帐||未定帐suspense account dQFUQ  
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过期帐||延滞帐overdue account||pastdue account OlptO60{ ]  
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杂项帐户sundry account 1D2RhM%  
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详细帐单||明细表detail account 82V;J 8T?  
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呆帐bad account {d0 rUHP  
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会计项目title of account +QOK]NJN  
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会计薄||帐薄account-book 56u_viZ=8  
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营业报告书||损益计算表account of budiness||business report ] yWywa\  
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借贷细帐||交验帐account rendered \@T;/Pj{[  
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明细帐account stated 2 S4SG\  
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与…银行开立一户头to open an account with rJB/)4 mE  
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与…银行建立交易to keep account with <xrya_R?  
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继续记帐to keep account g5x>}@ONq7  
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与…有交易to have an account with B5R7geC  
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作成会计帐||有往来帐项to make out an account with F}@]Lq+  
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清算||清理债务to make up an account I*g[Y=  
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清洁帐目||与…停止交易to close ones account with Hq?dqg'%~  
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结帐to close an account 9A|9:OdG1  
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清理未付款to ask an account||to demand an account g&8-X?^Q  
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结清差额to balance the account with }KNBqPo4B  
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清算to settle an account||to liquidate an account||to square an account M7-2;MZ  
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审查帐目||监查帐目to audit an account CAN1~  
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检查帐目to examine an account C<w&mFozL  
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转入A的帐户to charge the amount to As account lvLz){  
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以计帐方式付款to pay on account  NfmHa  
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代理某人||为某人on ones account||on account of one L@ejFXQg  
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为自己计算||独立帐目on ones own account K}'?#a(aX=  
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由某人收益并负风险on ones account and risk||for ones account and risk bU/YU0ZIT  
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由某人负担for ones account||for account of one N:
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按某人指示||列入某人帐户by order and for account of one dfZ`M^NU  
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列入5月份帐目for May account i)$<j!L  
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编入某中帐项下to pass to the account of||to place to the account of vUDMl Z  
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寄出清算书to send in an account||to send in render an account SDVnyT  
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支票薄cheque book qVjMflVoay  
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支票陈票人cheque drawer Eh$1piJG  
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持票人cheque holder ;WgUhA ;q  

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不记名支票cheque to bearer||bearer cheque Ba**S8{/`  
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记名支票||认人支票cheque to order DgY !)cS  
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到期支票antedated cheque <1 ;pyw y  
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未到期支票postdated cheque NCl@C$W
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保付支票certified cheque W+$G{XSr5C  
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未获兑现支票，退票returned cheque q alrG2  
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横线支票crossed cheque m/I
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普通横线general crossing _uX
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特别横线special crossing *>1^q9M  
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空白支票blank cheque >[;=c0(  
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失效支票，过期支票stale cheque _(I6o  
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普通支票open cheque D W^Zuu/)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6bLn8 UT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cD}]4  
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支票换现金||兑现to cash a cheque m[74p  
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清理票款to clear a cheque 7.6L1srV  
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保证兑现to certify a cheque 3RT\G0?8f  
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填写支票数额to fill up a cheque XclTyUGoK+  
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支票上划线to cross a cheque
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开发支票to make out a cheque Zo yO[#  
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签发支票，开立支票to draw a cheque||to issue a cheque ,0q1Id  
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透支支票to overdraw a cheque U/QgO  
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背书支票to endorse a cheque voRry6Q;  
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请付票款||清付票款to pay a cheque||to honour a cheque U`mX f#D  
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支票退票to dishonour a cheque aQtd6L+ J  
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拒付支票to refuse a cheque _9 ]:0bDUo  
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拒付支票to stop payment of a cheque ]VRa4ZB{u  
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提示要求付款to present for payment f\]?,
 
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见票即付持票人payable to bearer ctZ,qg*N  
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支付指定人payable to order ahg:mlaob  
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已过期||无效out of date||stale gEd A hfx  
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请给出票人R/D||refer to drawer i/x |c!E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ""0Y^M2I  
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文字与数字不一致words and figures differ ("2X8(3z  
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时间已过account closed PR %)3  
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更改处应加盖印章alterations require initials ba|xf@=&  
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时间已过effects not cleared 41
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停止付款payment stopped r%U6,7d=)  
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支票毁损cheque mutilated B$
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汇款||寄钱to remit||to send money U@Od
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寄票供取款||支票支付to send a cheque for payment Z/q6Q#  
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寄款人a remitter d{S'6*`D  
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收款人a remittee )'+[,z ;s  
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国外汇票foreign Bill //7YtK6  

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国内汇票inland Bill HMd?`  
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跟单汇票documentary bill &>jz[3  
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空头汇票accommodation bill UR'[?  
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原始汇票original bill 5M5Bm[X  
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改写||换新票据renewed bill g{N}]_%Uh  
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即期汇票sight bill||bill on demand _[6sr7H!  
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…days after date||…days after date…日后付款 PNm@mC_fh  
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…months after date||…months after date…月后付款 g (w/  
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见票后…日付款…days after sight||…days sight Vlx.C~WYn  
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见票后…月付款…months after sight||…months sight FAM{p=t]HT  
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同组票据set of bills Z1 fY' f  
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单张汇票sola of exchange||sole of exchange &PJ;B)b  
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远期汇票usance bill||bill at usance p$,G`'l  
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长期汇票long bill [63\2{_^v  
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短期汇票short bill .2%t3ul[  
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逾期汇票overdue bill D? dBm  
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宽限日期days of grace ,P9F*;Dj  
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电汇telegraphic transfer （T.T） 3zB'AG3b  
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邮汇postal order||postal note （Am.）||post office order||money order e%e.|+  
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本票promissory note （P/N） T^4 dHG-(  
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押汇负责书||押汇保证书letter of hypothecation PE5*]+lW.  
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副保||抵押品||付属担保物collateral security +.~K=.O)  
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担保书trust receipt||letter of indemnity {#kCqjWG  
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承兑||认付acceptance Jk%5Fw 0  
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单张承兑general acceptance z6)N![X  
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有条件承兑qualified acceptance -Kg.w*\H7/  
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附条件认付conditional acceptance Ub\^3f  
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部分认付partial acceptance   :4AIYk=q