[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。   HD ?z  
会计报表statement of account Crh5^?  
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往来帐目account current ^v*ajy.>  
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现在往来帐||存款额current accout q`E6hm  
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销货帐account sales ?0hk~8c  
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共同计算帐项joint account z 4Qz9#*"^  
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未决帐项outstanding account /],:sS7  
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贷方帐项credit account||creditor account D(Zux8l  
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借方帐项debit account||debtor account knh^q;q*  
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应付帐||应付未付帐account payable &.an-  
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应收帐||应收未收帐account receivable p+snBaAo}  
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新交易||新帐new account `O.*qs 5  
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未决帐||老帐old account Jh{(xGA  
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现金帐cash account Cj"k Fq4  
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流水帐running account )6PZ.s/F6p  
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暂记帐||未定帐suspense account (=CV")tF  
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过期帐||延滞帐overdue account||pastdue account G<4H~1?P  
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杂项帐户sundry account N12K*P[!  
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详细帐单||明细表detail account KG'4;Z5J  
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呆帐bad account 7{D+\i  
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会计项目title of account +"?K00*(  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report @>qzRo  
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借贷细帐||交验帐account rendered X3!btxa%t  
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明细帐account stated }Da8S|)H  
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与…银行开立一户头to open an account with s8WA@)L  
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与…银行建立交易to keep account with VpWax]'  
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继续记帐to keep account pk}*0 Y-  
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与…有交易to have an account with +m:U9K(\h  
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作成会计帐||有往来帐项to make out an account with fk*JoR.o  
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清算||清理债务to make up an account 42Gr0+Mb  
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清洁帐目||与…停止交易to close ones account with _UjAct]6  
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结帐to close an account .oaW#f}0P  
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清理未付款to ask an account||to demand an account dI>)4()  
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结清差额to balance the account with 'bY^=9&|  
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清算to settle an account||to liquidate an account||to square an account Te$/[ `<U  
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审查帐目||监查帐目to audit an account "SLN8x49(  
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检查帐目to examine an account H$(%FWzQ%  
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转入A的帐户to charge the amount to As account *r:8=^C7S  
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以计帐方式付款to pay on account [NeOd77y  
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代理某人||为某人on ones account||on account of one ;?=] ffa{  
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为自己计算||独立帐目on ones own account !uO|1 b  
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由某人收益并负风险on ones account and risk||for ones account and risk R/ l1$}  
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由某人负担for ones account||for account of one OPwp 
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按某人指示||列入某人帐户by order and for account of one ^Ye
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列入5月份帐目for May account 1
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编入某中帐项下to pass to the account of||to place to the account of cU%#oEMf<  
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寄出清算书to send in an account||to send in render an account -Zocu<Rs  
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支票薄cheque book d/Zt}{  
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支票陈票人cheque drawer V)!Oss;i  
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持票人cheque holder >hB]T%'  
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不记名支票cheque to bearer||bearer cheque [#3:CDT  
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记名支票||认人支票cheque to order +vDT^|2SF  
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到期支票antedated cheque 5A~w_p*}  
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未到期支票postdated cheque :T%,.sH  
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保付支票certified cheque ,_\h)R_  
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未获兑现支票，退票returned cheque *J1pxZ^  
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横线支票crossed cheque HA GWA2wQ  
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普通横线general crossing }Z0)FU+  
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特别横线special crossing ~X`vRSrH  
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空白支票blank cheque -bo0!@MK  
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失效支票，过期支票stale cheque -pg7>vOq  
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普通支票open cheque Lc<Gny^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mz
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :Tj,;0#/  
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支票换现金||兑现to cash a cheque Nm\I_wjX  
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清理票款to clear a cheque b3Y9  
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保证兑现to certify a cheque LR9dQ=fHS  
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填写支票数额to fill up a cheque vcV=9q8P1  
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支票上划线to cross a cheque Zu~ #d)l3N  
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开发支票to make out a cheque Q v{q:=k  
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签发支票，开立支票to draw a cheque||to issue a cheque fa<83<.D  
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透支支票to overdraw a cheque 7/aJ?:gX  
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背书支票to endorse a cheque O a-ZeCq  
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请付票款||清付票款to pay a cheque||to honour a cheque 3(FJ<,"D}  
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支票退票to dishonour a cheque ,ci tzh  
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拒付支票to refuse a cheque PlBT H  
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拒付支票to stop payment of a cheque u-jGv| ,|  
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提示要求付款to present for payment H!oP!rzEo  
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见票即付持票人payable to bearer O]lWaiR`  
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支付指定人payable to order qw"`Nub X  
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已过期||无效out of date||stale \JN<"/  
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请给出票人R/D||refer to drawer 2eb :(D7Cq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y@#~8\_  
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文字与数字不一致words and figures differ R2u[IVZW:-  
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支票 yUNl)E  
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时间已过account closed ab3" ?.3m  
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更改处应加盖印章alterations require initials B`T9dL[E4  
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时间已过effects not cleared #4~Ivj  
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停止付款payment stopped EY> %#0  
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支票毁损cheque mutilated #(XP=PUj  
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汇款||寄钱to remit||to send money sA}=o.\j:  
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寄票供取款||支票支付to send a cheque for payment +F+jC9j(<  
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寄款人a remitter O% 9~1_  
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收款人a remittee DAc jx:~  
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国外汇票foreign Bill o2F6K*u
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国内汇票inland Bill bzB9u&  
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跟单汇票documentary bill #Wh"_zpM+  
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空头汇票accommodation bill GRlA9Q  
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原始汇票original bill wk)gxn1A,  
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改写||换新票据renewed bill ,!bOzth2>K  
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即期汇票sight bill||bill on demand yh lZdF  
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…days after date||…days after date…日后付款 }]tSWVb*  
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…months after date||…months after date…月后付款 qdUlT*fw  
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见票后…日付款…days after sight||…days sight e#&[4tQF  
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见票后…月付款…months after sight||…months sight ?MO'WB9+JR  
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同组票据set of bills <1_?.gSi  
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单张汇票sola of exchange||sole of exchange u%v^(9z  
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远期汇票usance bill||bill at usance 6o6!Ol  
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长期汇票long bill LhV4 ^\+  
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短期汇票short bill }R}tIC-:  
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逾期汇票overdue bill tk_y ~-xz  
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宽限日期days of grace 7_q"%xH  
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电汇telegraphic transfer （T.T） 15nc  
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邮汇postal order||postal note （Am.）||post office order||money order ub.pJJlC  
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本票promissory note （P/N） oqE h_[.  
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押汇负责书||押汇保证书letter of hypothecation -pkeEuwv{  
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副保||抵押品||付属担保物collateral security }3)$aI_  
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担保书trust receipt||letter of indemnity |L]dJ<  
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承兑||认付acceptance n7{1m$/  
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单张承兑general acceptance A3 j>R477A  
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有条件承兑qualified acceptance B_}=v$  
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附条件认付conditional acceptance hoU&'P8  
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部分认付partial acceptance   D0"+E*