[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。    eno*JK  
会计报表statement of account ol!o8M%Q  
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往来帐目account current )FWF T:P~  
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现在往来帐||存款额current accout 6i.'S5.  
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销货帐account sales Redp'rXT<h  
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共同计算帐项joint account *!Am6\+  
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未决帐项outstanding account V]q{N-Iq  
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贷方帐项credit account||creditor account .kC}. Q_  
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借方帐项debit account||debtor account "b1_vA]03  
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应付帐||应付未付帐account payable xR_]^Get  
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应收帐||应收未收帐account receivable `4k;`a  
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新交易||新帐new account E32z(:7M  
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未决帐||老帐old account (XW#,=rYk  
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现金帐cash account ux=a9  
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流水帐running account w}YHCh  
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暂记帐||未定帐suspense account #t/Q4X +  
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过期帐||延滞帐overdue account||pastdue account K[ \z'9Q  
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杂项帐户sundry account ALwuw^+  
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详细帐单||明细表detail account z)0VP QMT  
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呆帐bad account p;5WLAF  
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会计项目title of account va<+)b\  
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会计薄||帐薄account-book "/"qg  
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营业报告书||损益计算表account of budiness||business report #<~f~{x  
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借贷细帐||交验帐account rendered UQ8x#(`ak  
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明细帐account stated "a g_   
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与…银行开立一户头to open an account with G<z)Ydh_  
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与…银行建立交易to keep account with 3/AUV%+  
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继续记帐to keep account wgyO%  
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与…有交易to have an account with 6:,^CI|@t  
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作成会计帐||有往来帐项to make out an account with k~R[5W|'  
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清算||清理债务to make up an account ~Hs{(7  
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清洁帐目||与…停止交易to close ones account with X2[cR;;'  
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结帐to close an account b0X[x{k"  
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清理未付款to ask an account||to demand an account ]e.+u  
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结清差额to balance the account with 1RbYPX  
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清算to settle an account||to liquidate an account||to square an account %,et$1`g  
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审查帐目||监查帐目to audit an account ^4pKsO3ul  
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检查帐目to examine an account lM^!^6=v0l  
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转入A的帐户to charge the amount to As account oxQID  
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以计帐方式付款to pay on account \.P}`Bpa  
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代理某人||为某人on ones account||on account of one 9jGuelwN  
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为自己计算||独立帐目on ones own account A}bHfn|  
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由某人收益并负风险on ones account and risk||for ones account and risk C6U
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由某人负担for ones account||for account of one U
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按某人指示||列入某人帐户by order and for account of one `JWYPs
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列入5月份帐目for May account O% K?l}e  
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编入某中帐项下to pass to the account of||to place to the account of i\Pr3 7 "  
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寄出清算书to send in an account||to send in render an account '+!S|U,{  
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支票薄cheque book a|P~LMPM  
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支票陈票人cheque drawer a(ux?V)E.  

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持票人cheque holder lv00sa2z  
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不记名支票cheque to bearer||bearer cheque i_0,BVC  
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记名支票||认人支票cheque to order *>GIk`!wM  
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到期支票antedated cheque &ppE |[{  
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未到期支票postdated cheque e7XsyL'
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保付支票certified cheque Sv7>IVC?@  
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未获兑现支票，退票returned cheque ]]J#7L#  
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横线支票crossed cheque ']d !?>C@o  
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普通横线general crossing ;[T
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特别横线special crossing 93Mdp9v+i  
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空白支票blank cheque Sni&?tcY  
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失效支票，过期支票stale cheque QD$}-D[  
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普通支票open cheque b@=zrhQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]s*5[=uc2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !2GHJHxv]c  
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支票换现金||兑现to cash a cheque -1Djo: y  
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清理票款to clear a cheque ^[ET&"  
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保证兑现to certify a cheque g93I+  
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填写支票数额to fill up a cheque 2*+3RrJ  
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支票上划线to cross a cheque doLkrEm&
 
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开发支票to make out a cheque rxQ<4  
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签发支票，开立支票to draw a cheque||to issue a cheque :#WEx_]  
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透支支票to overdraw a cheque `"B^{o  
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背书支票to endorse a cheque (s088O  
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请付票款||清付票款to pay a cheque||to honour a cheque z4g+2f7h-X  
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支票退票to dishonour a cheque Hr6wgYPi  
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拒付支票to refuse a cheque xo(k?+P>.  
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拒付支票to stop payment of a cheque XoJgs$3B  
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提示要求付款to present for payment -Un=TX  
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见票即付持票人payable to bearer 8[M* x3  
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支付指定人payable to order kxh 5}eB  
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已过期||无效out of date||stale xorTL8  
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请给出票人R/D||refer to drawer gQ>2!Qc a-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [f/.!@sj  
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文字与数字不一致words and figures differ GRIa8>  
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支票 q@kOTkHv)  
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时间已过account closed AK*N  
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更改处应加盖印章alterations require initials 2tf6GX:  
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时间已过effects not cleared 2x
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停止付款payment stopped HE;V zR  
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支票毁损cheque mutilated >'`Sf ?+|  
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汇款||寄钱to remit||to send money S0LszW)e  
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寄票供取款||支票支付to send a cheque for payment TvQ^DZbe  
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寄款人a remitter |s=`w8p  
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收款人a remittee aFY u}kl  
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国外汇票foreign Bill l l<mE,  
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国内汇票inland Bill f=`33m5  
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跟单汇票documentary bill y3IWfiz>/d  
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空头汇票accommodation bill H}nJbnU  
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原始汇票original bill v01#>,R  
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改写||换新票据renewed bill u) *Kws  
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即期汇票sight bill||bill on demand G/{ ~_&t
 
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…days after date||…days after date…日后付款 yA;W/I4  
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…months after date||…months after date…月后付款 zxKCVRJ  
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见票后…日付款…days after sight||…days sight 8MZ$T3IM  
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见票后…月付款…months after sight||…months sight Vb)zZ^va+  
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同组票据set of bills u%2KwRQ  
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单张汇票sola of exchange||sole of exchange 5Op_*N{V  
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远期汇票usance bill||bill at usance geGeZ5+B  
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长期汇票long bill }5n  
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短期汇票short bill Mv|!2 [:  
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逾期汇票overdue bill 5*G%IR@@LK  
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宽限日期days of grace x';uCKWV  
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电汇telegraphic transfer （T.T） GozPvR^/  
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邮汇postal order||postal note （Am.）||post office order||money order 92[a;a  
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本票promissory note （P/N） 4Z5#F]OA7  
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押汇负责书||押汇保证书letter of hypothecation p2 !FcFi  
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副保||抵押品||付属担保物collateral security bcz-$?]  
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担保书trust receipt||letter of indemnity "(TkJbwC[  
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承兑||认付acceptance q,l)I+  
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单张承兑general acceptance MC!ZX)mF  
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有条件承兑qualified acceptance 4IsG=7   
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附条件认付conditional acceptance E4oz|2!m  
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部分认付partial acceptance   B$a-og(