[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。   .-u
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会计报表statement of account :IT U0%;!+  
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往来帐目account current 0"<;You  
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现在往来帐||存款额current accout YaVc9du7  
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销货帐account sales h>^jq{yu  
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共同计算帐项joint account !Zyx$2K  
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未决帐项outstanding account ;vv!qBl|@  
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贷方帐项credit account||creditor account `m@]  
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借方帐项debit account||debtor account =wlm  
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应付帐||应付未付帐account payable Xc9p;B>^Ts  
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应收帐||应收未收帐account receivable #lyM+.
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新交易||新帐new account *m| t=9E  
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未决帐||老帐old account ER;lkF`RF  
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现金帐cash account <wUD  
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流水帐running account yUD_w  
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暂记帐||未定帐suspense account - 'O Q-5  
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过期帐||延滞帐overdue account||pastdue account F_Z&-+,*3t  
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杂项帐户sundry account IdV,%d{  
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详细帐单||明细表detail account 9*}i
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呆帐bad account S3ab0JM  
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会计项目title of account %sOWg.0_  
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会计薄||帐薄account-book &\;<t,3A~  
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营业报告书||损益计算表account of budiness||business report z
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借贷细帐||交验帐account rendered .dD9&n;#^  
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明细帐account stated NoFs-GGGh  
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与…银行开立一户头to open an account with 1vB-M6(  
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与…银行建立交易to keep account with %xf)m[JU=  
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继续记帐to keep account :z B}z^8-  
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与…有交易to have an account with `@h:_d  
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作成会计帐||有往来帐项to make out an account with :ar?0  
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清算||清理债务to make up an account sT)6nV  
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清洁帐目||与…停止交易to close ones account with RXBb:f  
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结帐to close an account 5d+<EF+N  
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清理未付款to ask an account||to demand an account <D;MT96SG  
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结清差额to balance the account with ,E&Bn8L~O  
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清算to settle an account||to liquidate an account||to square an account !6Q`>s]  
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审查帐目||监查帐目to audit an account L!gDFZr  
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检查帐目to examine an account =N_,l'U\^  
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转入A的帐户to charge the amount to As account H>?F8R_iq  
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以计帐方式付款to pay on account /&h+t^l_Qj  
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代理某人||为某人on ones account||on account of one @rO4y`  
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为自己计算||独立帐目on ones own account A W)a">|  
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由某人收益并负风险on ones account and risk||for ones account and risk dv7<AJ  
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由某人负担for ones account||for account of one BDe]18X  
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按某人指示||列入某人帐户by order and for account of one :[sOKV i  
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列入5月份帐目for May account ni6r{eS
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编入某中帐项下to pass to the account of||to place to the account of S &JJIFftO  
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寄出清算书to send in an account||to send in render an account \iU]s\{).  
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支票薄cheque book 59*M"1['Q  
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支票陈票人cheque drawer H"C UZ  
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持票人cheque holder 5HlWfD  
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不记名支票cheque to bearer||bearer cheque ZA
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记名支票||认人支票cheque to order t`|,6qEG  
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到期支票antedated cheque 'v&}(  
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未到期支票postdated cheque h`5)2n+P  
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保付支票certified cheque bAF )Bli  
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未获兑现支票，退票returned cheque RuAlB*  
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横线支票crossed cheque 3HiFISA*  
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普通横线general crossing <@,$hso7:  
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特别横线special crossing rwqv V^  
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空白支票blank cheque w+AuMc  
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失效支票，过期支票stale cheque >+9JD%]x]  
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普通支票open cheque [}o~PN:sT(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i~yX tya  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8{I"q[GZ  
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支票换现金||兑现to cash a cheque pyB~M9Bp/  
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清理票款to clear a cheque _p}xZD\?,  
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保证兑现to certify a cheque 79Bg]~}Z  
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填写支票数额to fill up a cheque tIZ~^*'  
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支票上划线to cross a cheque QGPw
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开发支票to make out a cheque 3fkk [U  
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签发支票，开立支票to draw a cheque||to issue a cheque ,
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透支支票to overdraw a cheque Wd 2sh   
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背书支票to endorse a cheque T[uDZYx  
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请付票款||清付票款to pay a cheque||to honour a cheque _6LoVS  
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支票退票to dishonour a cheque l(kr'x  
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拒付支票to refuse a cheque 0D[@u3W  
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拒付支票to stop payment of a cheque 46XN3r  
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提示要求付款to present for payment JLm @Ag  
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见票即付持票人payable to bearer .9M
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支付指定人payable to order 6?gi_3g  
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已过期||无效out of date||stale sdr.u  
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请给出票人R/D||refer to drawer vjlGXT`m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >)c9|e=8  
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文字与数字不一致words and figures differ >FFVY{F  
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时间已过account closed J$[Q?8 ka  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared CeW7 Ym  
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停止付款payment stopped !~
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支票毁损cheque mutilated +x]e-P%  
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汇款||寄钱to remit||to send money l1RlYl5   
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寄票供取款||支票支付to send a cheque for payment P"Rk?lL  
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寄款人a remitter *vs~SzF$  
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收款人a remittee 9|a)sb7/  
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国外汇票foreign Bill (WMLNv  
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国内汇票inland Bill n|Ma&qs  
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跟单汇票documentary bill nOr"K;C  
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空头汇票accommodation bill
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原始汇票original bill eo]a'J9(  
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改写||换新票据renewed bill <H_LFrB$W  
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即期汇票sight bill||bill on demand @OrXbG7&>#  
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…days after date||…days after date…日后付款 ~.!?5(AH8z  
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…months after date||…months after date…月后付款 W>VAbm  
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见票后…日付款…days after sight||…days sight FBE @pd  
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见票后…月付款…months after sight||…months sight Yoj~|qL  
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同组票据set of bills 0  %C!`7  
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单张汇票sola of exchange||sole of exchange o&*1U"6D  
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远期汇票usance bill||bill at usance LAOdH/*:  
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长期汇票long bill O[3q9*(  
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短期汇票short bill )^V5*#69D  
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逾期汇票overdue bill 6C@0[Q\ER  
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宽限日期days of grace kG_&-b  
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电汇telegraphic transfer （T.T） ;7B2~zL  
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邮汇postal order||postal note （Am.）||post office order||money order vr8J*36{  
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本票promissory note （P/N） |
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押汇负责书||押汇保证书letter of hypothecation 3P=Eb!qtdD  
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副保||抵押品||付属担保物collateral security [hvig$L  
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担保书trust receipt||letter of indemnity ?45K%;.9Q  
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承兑||认付acceptance EeF n{_  
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单张承兑general acceptance k[^}ld[  
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有条件承兑qualified acceptance s$3eJ|  
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附条件认付conditional acceptance {f6A[ZO;J  
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部分认付partial acceptance   !x!L&p