[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。   w+N> h;j  
会计报表statement of account %* \es7m}  
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往来帐目account current =KR NvW  
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现在往来帐||存款额current accout ;6!Pwb;hY  
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销货帐account sales k68F-e[i^  
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共同计算帐项joint account _vZ"4L+Iw+  
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未决帐项outstanding account 3JVK  
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贷方帐项credit account||creditor account mL4]l(U  
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借方帐项debit account||debtor account $5*WLG&AK  
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应付帐||应付未付帐account payable Uy$)%dYfq5  
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应收帐||应收未收帐account receivable [AW" D3  
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新交易||新帐new account (e[}/hf6  
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未决帐||老帐old account D&/L:   
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现金帐cash account f4PIoZ e  
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流水帐running account 48*Do}l]  
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暂记帐||未定帐suspense account Q !(pE&  
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过期帐||延滞帐overdue account||pastdue account 0JJS2oY/  
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杂项帐户sundry account %C=]1Q=T)  
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详细帐单||明细表detail account 4`8<   
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呆帐bad account :G<E^<M\)^  
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会计项目title of account [Ts"OPb%~  
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会计薄||帐薄account-book /0eYMG+K=  
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营业报告书||损益计算表account of budiness||business report ]7/ b/J  
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借贷细帐||交验帐account rendered _Y[jyD1>  
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明细帐account stated nM0[P6p  
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与…银行开立一户头to open an account with yOwA8^q  
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与…银行建立交易to keep account with <Engi!  
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继续记帐to keep account EMc;^ d  
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与…有交易to have an account with V3ndV-uQE  
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作成会计帐||有往来帐项to make out an account with W mm4hkf  
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清算||清理债务to make up an account A3ZY~s#Iv  
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清洁帐目||与…停止交易to close ones account with s-S}i{Z!  
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结帐to close an account ymNnkFv  
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清理未付款to ask an account||to demand an account jU5}\o
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结清差额to balance the account with E{2Eoj;gq  
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清算to settle an account||to liquidate an account||to square an account Ve/xnn]'  
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审查帐目||监查帐目to audit an account ILic.@st  
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检查帐目to examine an account v<9&B94z  
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转入A的帐户to charge the amount to As account _aPh(qprc  
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以计帐方式付款to pay on account :ah 5`nmPO  
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代理某人||为某人on ones account||on account of one LA[g(i 7  
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为自己计算||独立帐目on ones own account ,]5Ic.};p  
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由某人收益并负风险on ones account and risk||for ones account and risk .6~`Ubr}E  
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由某人负担for ones account||for account of one {w <+_++  
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按某人指示||列入某人帐户by order and for account of one 4"=Vq5  
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列入5月份帐目for May account %/.a]j!  
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编入某中帐项下to pass to the account of||to place to the account of 0W^dhYO  
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寄出清算书to send in an account||to send in render an account ueG|*[  
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支票薄cheque book 6> {r6ixs1  
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支票陈票人cheque drawer _KD5T4FZR  
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持票人cheque holder Pgp {$ID  
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不记名支票cheque to bearer||bearer cheque pe&UQ C^  
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记名支票||认人支票cheque to order /b,TpuM^  
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到期支票antedated cheque qO`qJ/  
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未到期支票postdated cheque !Ngw\@f  
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保付支票certified cheque (S^ck%]]a!  
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未获兑现支票，退票returned cheque ?HR%bngK  
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横线支票crossed cheque 7uI# L}y  
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普通横线general crossing Q*O<@   
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特别横线special crossing ^i_Iqph=  
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空白支票blank cheque Yr&Ka:  
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失效支票，过期支票stale cheque =3ADT$YHd  
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普通支票open cheque U=!@Db5k~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount if~rp-\P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YB Sl-G'  
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支票换现金||兑现to cash a cheque *W^=XbG  
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清理票款to clear a cheque Gc;B[/:  
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保证兑现to certify a cheque F";FG 0  
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填写支票数额to fill up a cheque k|#Zy,  
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支票上划线to cross a cheque ){tPP$-i=  
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开发支票to make out a cheque l10-XU02  
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签发支票，开立支票to draw a cheque||to issue a cheque /c^e&D  
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透支支票to overdraw a cheque *8206[y  
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背书支票to endorse a cheque 1"$R 3@s;  
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请付票款||清付票款to pay a cheque||to honour a cheque 2[BA(B  
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支票退票to dishonour a cheque R2Yl)2 D  
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拒付支票to refuse a cheque u#VweXyU  
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拒付支票to stop payment of a cheque `uhL61cMp  
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提示要求付款to present for payment Fd}<Uote3  
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见票即付持票人payable to bearer voH4  
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支付指定人payable to order &]*|6cR$E  
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已过期||无效out of date||stale [[&)cbv  
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请给出票人R/D||refer to drawer oX#9RW/ >I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /Q]:Uf.J  
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文字与数字不一致words and figures differ A mvw`u>  
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时间已过account closed xdCs5
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更改处应加盖印章alterations require initials v^;-@ddr  
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时间已过effects not cleared ;Sy/N||  
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停止付款payment stopped nD(w @c?  
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支票毁损cheque mutilated 5FZ47m ~{Z  
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汇款||寄钱to remit||to send money 0T1HQ  
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寄票供取款||支票支付to send a cheque for payment C{DlcZ<  
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寄款人a remitter 
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收款人a remittee \FIa,5k8  
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国外汇票foreign Bill ?s1u#'aO  
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国内汇票inland Bill A Z]P+v  
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跟单汇票documentary bill 8f /T!5  
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空头汇票accommodation bill x:!C(Ep)  
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原始汇票original bill LvSP #$f  
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改写||换新票据renewed bill N$N;Sw  
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即期汇票sight bill||bill on demand  R4&|t  
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…days after date||…days after date…日后付款 1mT|o_K{ T  
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…months after date||…months after date…月后付款  1m&!l6Jk  
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见票后…日付款…days after sight||…days sight w/lXZg  
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见票后…月付款…months after sight||…months sight QVnO
  
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同组票据set of bills n;-x!Gs  
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单张汇票sola of exchange||sole of exchange GCf._8;%  
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远期汇票usance bill||bill at usance |%M{kA-  
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长期汇票long bill adRNrt*!  
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短期汇票short bill %4|n-`:  
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逾期汇票overdue bill !7O=<  
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宽限日期days of grace R`I8Ud4=  
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电汇telegraphic transfer （T.T） f{+LCMbC6  
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邮汇postal order||postal note （Am.）||post office order||money order 0I(
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本票promissory note （P/N） }\`-G+i{W  
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押汇负责书||押汇保证书letter of hypothecation i-i}`oN  
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副保||抵押品||付属担保物collateral security B>
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担保书trust receipt||letter of indemnity (N~zJ.o  
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承兑||认付acceptance xu_XX#9?b  
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单张承兑general acceptance lk Sz7dr@  
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有条件承兑qualified acceptance Vlp*'2VO  
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附条件认付conditional acceptance X#Dhk6  
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部分认付partial acceptance   :,}:c%-^"