[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。   c80 }1  
会计报表statement of account hp?ad  
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往来帐目account current Q.j-C}a  
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现在往来帐||存款额current accout Zr
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销货帐account sales XS}Zq4H  
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共同计算帐项joint account <wIp$F.  
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未决帐项outstanding account k#l'ko/X  
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贷方帐项credit account||creditor account iqU.a/~y  
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借方帐项debit account||debtor account rwi2kk#
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应付帐||应付未付帐account payable  x9XGCr  
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应收帐||应收未收帐account receivable 18[? dV  
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新交易||新帐new account 0ER6cTo-t  
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未决帐||老帐old account h0y\,iWXb  
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现金帐cash account 6`$,-(J=  
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流水帐running account 0X S' v,|  
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暂记帐||未定帐suspense account 45!`g+)  
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过期帐||延滞帐overdue account||pastdue account J^<j=a|D  
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杂项帐户sundry account K{[Fa,]'  
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详细帐单||明细表detail account sN[@mAoH  
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呆帐bad account Zj /H3,7  
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会计项目title of account 1{uDHB  
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会计薄||帐薄account-book dT0z^SG  
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营业报告书||损益计算表account of budiness||business report #ui%=ja[:~  
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借贷细帐||交验帐account rendered tX2>a  
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明细帐account stated Vm5P@RU$w;  
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与…银行开立一户头to open an account with ysP/@;jC  
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与…银行建立交易to keep account with BDm H^`V  
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继续记帐to keep account ]r{#268  
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与…有交易to have an account with b|pNc'u:Cn  
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作成会计帐||有往来帐项to make out an account with  kc/H  
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清算||清理债务to make up an account T?$?5  
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清洁帐目||与…停止交易to close ones account with ;]ZHD$g  
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结帐to close an account J'&?=|  
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清理未付款to ask an account||to demand an account ^{,}, i  
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结清差额to balance the account with NomK(%8m$  
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清算to settle an account||to liquidate an account||to square an account C]@B~X1H^  
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审查帐目||监查帐目to audit an account ':fbf7EL<  
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检查帐目to examine an account zL=I-fVq  
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转入A的帐户to charge the amount to As account S 2` ;7  
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以计帐方式付款to pay on account ^hTJp{  
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代理某人||为某人on ones account||on account of one ;(Va_   
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为自己计算||独立帐目on ones own account }Qu 7o  
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由某人收益并负风险on ones account and risk||for ones account and risk -Q8`p  
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由某人负担for ones account||for account of one 4&WzGnK  
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按某人指示||列入某人帐户by order and for account of one JG$J,!.\  
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列入5月份帐目for May account ,o6: V]a  
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编入某中帐项下to pass to the account of||to place to the account of J~6*d,Ry`  
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寄出清算书to send in an account||to send in render an account ~Dh}E9E:
 
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支票薄cheque book ,X):2_m  
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支票陈票人cheque drawer fQ) ;+  
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持票人cheque holder KLB?GN?Pb  
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不记名支票cheque to bearer||bearer cheque ~Y[b QuA=)  
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记名支票||认人支票cheque to order 7?@v}%w  
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到期支票antedated cheque v.J#d>tvf  
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未到期支票postdated cheque (d\bSo$]  
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保付支票certified cheque Z]CH8GS~<  
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未获兑现支票，退票returned cheque S{06bLXU"  
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横线支票crossed cheque x~.U,,1  
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普通横线general crossing YXEZ&$e'  
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特别横线special crossing H'.d'OE:I  
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空白支票blank cheque @AFLFX]  
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失效支票，过期支票stale cheque n1|%xQBU@  
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普通支票open cheque xN]bRr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rm7UFMCR6i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7gkHKdJoMA  
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支票换现金||兑现to cash a cheque %AFy{l
  
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清理票款to clear a cheque QB7< $Bp  
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保证兑现to certify a cheque 9"rATgN1  
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填写支票数额to fill up a cheque 0bor/FU-d  
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支票上划线to cross a cheque ??F{Gli"C`  
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开发支票to make out a cheque \<5xf<{  
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签发支票，开立支票to draw a cheque||to issue a cheque /N$T[  
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透支支票to overdraw a cheque #q\C"N5ip  
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背书支票to endorse a cheque _jtBU  
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请付票款||清付票款to pay a cheque||to honour a cheque # RtrHm  
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支票退票to dishonour a cheque "G<^@v9  
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拒付支票to refuse a cheque yPL@uCzA@  
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拒付支票to stop payment of a cheque )0NA*<Q+.  
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提示要求付款to present for payment )#1@@\< ^T  
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见票即付持票人payable to bearer U:_&aY_  
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支付指定人payable to order <jxTI%'f59  
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已过期||无效out of date||stale `*WR[c  
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请给出票人R/D||refer to drawer *vht</?J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Nw-
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文字与数字不一致words and figures differ HuG| BjP  
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支票 nNf/$h#;O  
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时间已过account closed \  3ha  
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更改处应加盖印章alterations require initials 5X'[{'i,  
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时间已过effects not cleared *SLv$A  
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停止付款payment stopped Za5*HCo  
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支票毁损cheque mutilated MYDAS-  
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汇款||寄钱to remit||to send money slXk <  
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寄票供取款||支票支付to send a cheque for payment BNnGtVAbZ  
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寄款人a remitter Y 8EL  
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收款人a remittee glm29hF  
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国外汇票foreign Bill ML9ZS @  
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国内汇票inland Bill mR)Xq=  
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跟单汇票documentary bill >,yE;zuw  
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空头汇票accommodation bill T@ (MSgp9  
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原始汇票original bill g 4G&  
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改写||换新票据renewed bill US[{ Q  
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即期汇票sight bill||bill on demand 3#<b!Yz  
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…days after date||…days after date…日后付款 FrT. <3  
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…months after date||…months after date…月后付款 TwJiYXHw?  

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见票后…日付款…days after sight||…days sight Fjch<gAofS  
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见票后…月付款…months after sight||…months sight u5zL;C3O  
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同组票据set of bills Se~<Vpo  
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单张汇票sola of exchange||sole of exchange T-,T)R`R  
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远期汇票usance bill||bill at usance M:TN^ rA|  
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长期汇票long bill u*}[fQ`aF  
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短期汇票short bill J34/rL/s  
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逾期汇票overdue bill Bk)E]Fk|  
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宽限日期days of grace \G4L+Q/13  
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电汇telegraphic transfer （T.T） ??5y0I6+  
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邮汇postal order||postal note （Am.）||post office order||money order Q' b@5o  
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本票promissory note （P/N） {^8->V  
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押汇负责书||押汇保证书letter of hypothecation +4 W6
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副保||抵押品||付属担保物collateral security VsU*yG a  
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担保书trust receipt||letter of indemnity C(Cuk4K  
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承兑||认付acceptance B+VD53 V  
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单张承兑general acceptance F=g+R~F  
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有条件承兑qualified acceptance "L9yG:  
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附条件认付conditional acceptance ~bD'QMk  
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部分认付partial acceptance   Bj`ZH~T