[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。   >"|t*kS  
会计报表statement of account E H%hL5(  
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往来帐目account current JNJ6HyCU  
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现在往来帐||存款额current accout UI%4d3   
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销货帐account sales zr_L V_e  
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共同计算帐项joint account bd% M.,  
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未决帐项outstanding account vts "  
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贷方帐项credit account||creditor account DUH_LnHw)  
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借方帐项debit account||debtor account kBk2mMZ  
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应付帐||应付未付帐account payable ?4Fev_5m
  
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应收帐||应收未收帐account receivable 8G|?R#&  
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新交易||新帐new account }d iE'  
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未决帐||老帐old account 5MZv!N  
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现金帐cash account ?i\V^3S n$  
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流水帐running account aI`d  
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暂记帐||未定帐suspense account  E<0Mluk  
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过期帐||延滞帐overdue account||pastdue account hE'7M;  
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杂项帐户sundry account Yl$@/xAa  
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详细帐单||明细表detail account gSyBoY  
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呆帐bad account /RxqFpu|.  
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会计项目title of account xy$aFPH!-  
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会计薄||帐薄account-book ;'Z"CbS+  
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营业报告书||损益计算表account of budiness||business report >qO
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借贷细帐||交验帐account rendered /~fu,2=7  
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明细帐account stated r(wtuD23q  
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与…银行开立一户头to open an account with ?hIDy M  
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与…银行建立交易to keep account with K!E\v4  
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继续记帐to keep account I{%(G(  
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与…有交易to have an account with $I ,Np)i  
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作成会计帐||有往来帐项to make out an account with w^3S6lK  
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清算||清理债务to make up an account ^hT2ed +  
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清洁帐目||与…停止交易to close ones account with k<N5*k8M  
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结帐to close an account ;vpq0 t`  
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清理未付款to ask an account||to demand an account W3%RB[s-  

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结清差额to balance the account with {5+69&:G.  
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清算to settle an account||to liquidate an account||to square an account @bnw$U`+  
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审查帐目||监查帐目to audit an account 8N<mV^|}  
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检查帐目to examine an account %S>6Q
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转入A的帐户to charge the amount to As account RyWfoLc  
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以计帐方式付款to pay on account ZHj7^y@P  
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代理某人||为某人on ones account||on account of one [V5,1dmkI  
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为自己计算||独立帐目on ones own account t0^)Q$  
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由某人收益并负风险on ones account and risk||for ones account and risk lr -+|>M)  
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由某人负担for ones account||for account of one MO uEsm;  
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按某人指示||列入某人帐户by order and for account of one dzV2;  
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列入5月份帐目for May account Enp;-wG:-  
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编入某中帐项下to pass to the account of||to place to the account of tS,AS,vy]  
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寄出清算书to send in an account||to send in render an account 3i9~'j;F3  
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支票薄cheque book aZo>3z;
  
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支票陈票人cheque drawer r[2*K 9  
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持票人cheque holder }CrWmJu0  
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不记名支票cheque to bearer||bearer cheque f{{J_""?&  
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记名支票||认人支票cheque to order J!@R0
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到期支票antedated cheque d?/>Qqw:#  
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未到期支票postdated cheque s Dsq:z  
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保付支票certified cheque h)z2#qfc  
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未获兑现支票，退票returned cheque D|'[[=  
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横线支票crossed cheque /.sho\a  
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普通横线general crossing v
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特别横线special crossing !mUO/6Q hq  
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空白支票blank cheque M6].V*k'2  
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失效支票，过期支票stale cheque 6r`Xi&  
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普通支票open cheque "w__AYHV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eL{$=Um  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F&   
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支票换现金||兑现to cash a cheque n+nZ;GJ5d  
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清理票款to clear a cheque z:1t vG  
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保证兑现to certify a cheque s^Xs*T@~h  
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填写支票数额to fill up a cheque V/zmbo)  
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支票上划线to cross a cheque %,zHS?)l  
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开发支票to make out a cheque `,4@;j<^@  
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签发支票，开立支票to draw a cheque||to issue a cheque Gl[1K/,*  
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透支支票to overdraw a cheque M0OIcMTv  
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背书支票to endorse a cheque dczSW]%  
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请付票款||清付票款to pay a cheque||to honour a cheque R.v OYzo  
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支票退票to dishonour a cheque o$V0(
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拒付支票to refuse a cheque g,W34*7=Q  
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拒付支票to stop payment of a cheque rS8\Vf]F  
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提示要求付款to present for payment a'.7)f[g}  
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见票即付持票人payable to bearer
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支付指定人payable to order NJVkn~<  
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已过期||无效out of date||stale _VTpfeL@n  
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请给出票人R/D||refer to drawer _Hfpizm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mg@Ol"2  
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文字与数字不一致words and figures differ :Ea|FAeK8  
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支票 z8]@Gh+ (  
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时间已过account closed f?ibyoXL  
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更改处应加盖印章alterations require initials 1s(]@gt  
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时间已过effects not cleared ,Z _@]D@  
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停止付款payment stopped ^FBu|eAkE  
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支票毁损cheque mutilated nvXjW@)`  
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汇款||寄钱to remit||to send money #N>66!/V  
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寄票供取款||支票支付to send a cheque for payment |YyNqwP`,  
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寄款人a remitter e@TwZ
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收款人a remittee GiEt;8  
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国外汇票foreign Bill a%si:_  
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国内汇票inland Bill $qdynKK  
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跟单汇票documentary bill 1E&S{.  
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空头汇票accommodation bill $ B&ZnZ?  
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原始汇票original bill LPu*Lkx  
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改写||换新票据renewed bill k_wcol,W  
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即期汇票sight bill||bill on demand SE^l`.U@  
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…days after date||…days after date…日后付款 iCg%$h  
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…months after date||…months after date…月后付款 qmFbq<&  
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见票后…日付款…days after sight||…days sight wLqj<ot  
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见票后…月付款…months after sight||…months sight eUB!sR%  
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同组票据set of bills K2xHXziQ  
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单张汇票sola of exchange||sole of exchange r2.w4RMFua  
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远期汇票usance bill||bill at usance SF-"3M  
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长期汇票long bill a7Zuf B/  
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短期汇票short bill 7UW\|r  
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逾期汇票overdue bill !PEKMDh  
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宽限日期days of grace ~<VxtcEBz  
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电汇telegraphic transfer （T.T） oydP}X  
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邮汇postal order||postal note （Am.）||post office order||money order )?#K0o[<  
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本票promissory note （P/N） zu @|"f^`  
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押汇负责书||押汇保证书letter of hypothecation r7R'beiH  
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副保||抵押品||付属担保物collateral security K(upzn*a  
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担保书trust receipt||letter of indemnity oZY|o0/9  
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承兑||认付acceptance WIi,`/K+  
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单张承兑general acceptance |A*4Fuc&  
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有条件承兑qualified acceptance y$-@|M$GG  
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附条件认付conditional acceptance !^F_7u@Q  
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部分认付partial acceptance   Lwi"K8.u