[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。   nvLdgu4P>  
会计报表statement of account 9I [:#,zdf  
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往来帐目account current xg^%8Ls^  
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现在往来帐||存款额current accout ')yYpWO  
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销货帐account sales L>E;cDB  
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共同计算帐项joint account M=ag\1S&ZF  
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未决帐项outstanding account Uf7ACv)Dn  
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贷方帐项credit account||creditor account Ja5od  
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借方帐项debit account||debtor account aJjUy%  
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应付帐||应付未付帐account payable _w%:PnO  
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应收帐||应收未收帐account receivable tq~f9EvC  
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新交易||新帐new account LE5N2k  
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未决帐||老帐old account !ii(2U  
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现金帐cash account :8}Qt^p  
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流水帐running account KVEc:<|x  
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暂记帐||未定帐suspense account }QQl.'
 
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过期帐||延滞帐overdue account||pastdue account l:u1P  
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杂项帐户sundry account .=G3wox3  
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详细帐单||明细表detail account lWJYT<kt  
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呆帐bad account +jq@!P"}d  
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会计项目title of account GyxLzrp  
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会计薄||帐薄account-book MZA%ET,l,<  
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营业报告书||损益计算表account of budiness||business report (M{wkQTO  
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借贷细帐||交验帐account rendered F/j ; q  
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明细帐account stated Rw[!J
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与…银行开立一户头to open an account with nDckT+eJ  
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与…银行建立交易to keep account with  myOW^  
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继续记帐to keep account lq`7$7-4  
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与…有交易to have an account with zI(uexxPqd  
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作成会计帐||有往来帐项to make out an account with ab)ckRC  
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清算||清理债务to make up an account 9nlj{(  
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清洁帐目||与…停止交易to close ones account with $mf6!p4  
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结帐to close an account  w `#9Re  
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清理未付款to ask an account||to demand an account MfFmJ7>Bg  
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结清差额to balance the account with pm=s  
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清算to settle an account||to liquidate an account||to square an account biQ~q$E  
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审查帐目||监查帐目to audit an account Gh%dVP9B@P  
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检查帐目to examine an account 6- {wo)p  
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转入A的帐户to charge the amount to As account Q b5vyV `  
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以计帐方式付款to pay on account 8}Maj  
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代理某人||为某人on ones account||on account of one *zX^Sg-[  
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为自己计算||独立帐目on ones own account 6:G::"ew  
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由某人收益并负风险on ones account and risk||for ones account and risk k]A$?C0Q<%  
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由某人负担for ones account||for account of one ::D i  
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按某人指示||列入某人帐户by order and for account of one P;p20+  
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列入5月份帐目for May account FWpb5jc)3  
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编入某中帐项下to pass to the account of||to place to the account of B%Z,Xjq  
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寄出清算书to send in an account||to send in render an account <\5E{/7Tl  
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支票薄cheque book X>s'_F?  
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支票陈票人cheque drawer { daEKac5  
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持票人cheque holder mMtX:  
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不记名支票cheque to bearer||bearer cheque N:7; c}~  
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记名支票||认人支票cheque to order W*NK-F[  
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到期支票antedated cheque 6 2#dSd}HG  
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未到期支票postdated cheque "ll TVB  
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保付支票certified cheque Nh/B8:035  
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未获兑现支票，退票returned cheque b#z{["%Zp  
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横线支票crossed cheque r1QLSD]i6  
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普通横线general crossing '-5Q>d~&h  
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特别横线special crossing xxC2F:Q?U  
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空白支票blank cheque wnoL<p  
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失效支票，过期支票stale cheque lYt|C^  
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普通支票open cheque 8KU5x#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  "0( _  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -l #h^  
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支票换现金||兑现to cash a cheque K4\#b}P!  
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清理票款to clear a cheque !jeo B  
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保证兑现to certify a cheque sD[G?X  
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填写支票数额to fill up a cheque -N3fhW#)  
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支票上划线to cross a cheque cn~M:LW23  
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开发支票to make out a cheque K~ 6[zJ4  
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签发支票，开立支票to draw a cheque||to issue a cheque yp}a&Dg  
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透支支票to overdraw a cheque M+akD  
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背书支票to endorse a cheque E mUA38
 
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请付票款||清付票款to pay a cheque||to honour a cheque 0KQDw  
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支票退票to dishonour a cheque n%M-L[n  
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拒付支票to refuse a cheque H1alf_(_ \  
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拒付支票to stop payment of a cheque u0)~Im,X  
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提示要求付款to present for payment w _*|u
 
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见票即付持票人payable to bearer fc~6/  
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支付指定人payable to order %,l+
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已过期||无效out of date||stale &m>yY{be  
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请给出票人R/D||refer to drawer $6(,/}==0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E5#Dn.!~  
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文字与数字不一致words and figures differ [@l:C\2  
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支票 ^`W8>czi  
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时间已过account closed !N`$`qAK  

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更改处应加盖印章alterations require initials *r b/BZX{  
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时间已过effects not cleared '|zkRdB*Lq  
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停止付款payment stopped uafSz@`  
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支票毁损cheque mutilated ;1S~'B&1Q  
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汇款||寄钱to remit||to send money &\3k(j  
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寄票供取款||支票支付to send a cheque for payment B.wRZDEvc  
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寄款人a remitter a/9R~DwN  
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收款人a remittee k`LoRqF  
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国外汇票foreign Bill rf2+~B{$,  
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国内汇票inland Bill `MMh"# xN  
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跟单汇票documentary bill E0;KTcZi  
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空头汇票accommodation bill NVEjUt/  
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原始汇票original bill @a AR99M  
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改写||换新票据renewed bill 111s%  
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即期汇票sight bill||bill on demand _j$"fg  
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…days after date||…days after date…日后付款 Eei"baw/  
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…months after date||…months after date…月后付款 8]@)0q {r  
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见票后…日付款…days after sight||…days sight gyqM&5b  
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见票后…月付款…months after sight||…months sight z/IA @  
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同组票据set of bills ?LJDBN  
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单张汇票sola of exchange||sole of exchange  3j'A.S  
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远期汇票usance bill||bill at usance Y7WxV>E  
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长期汇票long bill 9g*O;0uz  
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短期汇票short bill ?hqHTH:PU  
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逾期汇票overdue bill ^$8@B]*  
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宽限日期days of grace [i[*xf-B  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order %b
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本票promissory note （P/N） g=Gd|  
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押汇负责书||押汇保证书letter of hypothecation KCBA`N8  
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副保||抵押品||付属担保物collateral security (p19"p  
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担保书trust receipt||letter of indemnity {gL8s  
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承兑||认付acceptance BlLK6"gJT  
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单张承兑general acceptance d4ga6N3'  
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有条件承兑qualified acceptance 5T*Uq>x0  
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附条件认付conditional acceptance #QUQC2P(~  
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部分认付partial acceptance   dguN<yS-E