[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。   ApHs`0=(  
会计报表statement of account #DK@&Gv  
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往来帐目account current ;hb;%<xqT  
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现在往来帐||存款额current accout F]]1>w*/0  
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销货帐account sales Kn-
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共同计算帐项joint account 7\x7ySM  
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未决帐项outstanding account M)4-eo  
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贷方帐项credit account||creditor account ILi{5L  
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借方帐项debit account||debtor account \fC)]QZ  
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应付帐||应付未付帐account payable y!_*CYZ~m  
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应收帐||应收未收帐account receivable Gy}WZ9{  
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新交易||新帐new account F}9!k LR  
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未决帐||老帐old account HUR
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现金帐cash account K]c|v i_D  
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流水帐running account 2ed4xhV  
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暂记帐||未定帐suspense account Ml-GAkgG  
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过期帐||延滞帐overdue account||pastdue account 9gWR djK:  
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杂项帐户sundry account &<Iz?AVr  
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详细帐单||明细表detail account G9AQIU%ii  
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呆帐bad account gCP f1z  
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会计项目title of account 9>!B .Z?!#  
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会计薄||帐薄account-book e .(  
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营业报告书||损益计算表account of budiness||business report .[:2M9Rx  
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借贷细帐||交验帐account rendered }~+_|
  
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明细帐account stated z$b'y;k  
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与…银行开立一户头to open an account with ]MaD7q>+R  
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与…银行建立交易to keep account with th]p qhl>  
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继续记帐to keep account `\M}~  
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与…有交易to have an account with |N+uEiJ  
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作成会计帐||有往来帐项to make out an account with [e?vqm .  
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清算||清理债务to make up an account h:~ 8WV|  
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清洁帐目||与…停止交易to close ones account with ZK$<"z6{  
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结帐to close an account L`n Ma  
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清理未付款to ask an account||to demand an account ~pG,|\9  
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结清差额to balance the account with /6Olq6V  
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清算to settle an account||to liquidate an account||to square an account C)qy =lx%  
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审查帐目||监查帐目to audit an account Jx3fS2  
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检查帐目to examine an account >A ?{cbJ  
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转入A的帐户to charge the amount to As account Q@5v> `  
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以计帐方式付款to pay on account *7
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代理某人||为某人on ones account||on account of one WR5W0!'Tf  
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为自己计算||独立帐目on ones own account (8jQdbZU
 
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由某人收益并负风险on ones account and risk||for ones account and risk Bl*.N9 *  
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由某人负担for ones account||for account of one 3Q~zli:  
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按某人指示||列入某人帐户by order and for account of one BZ}_  
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列入5月份帐目for May account 9f_Qs4  
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编入某中帐项下to pass to the account of||to place to the account of f}uW(:f  
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寄出清算书to send in an account||to send in render an account "d c- !  

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支票薄cheque book KAR **Mp+  
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支票陈票人cheque drawer FN"Ye*d  
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持票人cheque holder $[{YE[a  
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不记名支票cheque to bearer||bearer cheque "s.s(TR8  
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记名支票||认人支票cheque to order H.#zbKj  
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到期支票antedated cheque \<Di|X1  
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未到期支票postdated cheque y[d>7fc
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保付支票certified cheque }
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未获兑现支票，退票returned cheque "V{v*Aei0  
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横线支票crossed cheque %z"n}|%!  
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普通横线general crossing $<F9;Z  
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特别横线special crossing WuMr";2*E  
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空白支票blank cheque }E#1Z\)  
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失效支票，过期支票stale cheque "J>8ZUP  
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普通支票open cheque {C5-M!D{<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M sQ=1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T0"q,lrdxV  
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支票换现金||兑现to cash a cheque E{]PfUfFY  
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清理票款to clear a cheque fF.sT7Az+  
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保证兑现to certify a cheque ="P&!lu  
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填写支票数额to fill up a cheque  tq?a3  
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支票上划线to cross a cheque nxNHf3   
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开发支票to make out a cheque SlwQ_F"4L  
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签发支票，开立支票to draw a cheque||to issue a cheque i<):%[Q)>  
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透支支票to overdraw a cheque jw `05rw:  
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背书支票to endorse a cheque x,zYNNx5g  
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请付票款||清付票款to pay a cheque||to honour a cheque TiF+rA{t  
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支票退票to dishonour a cheque ZhoV,/\+  
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拒付支票to refuse a cheque A^#\=ZBg1  
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拒付支票to stop payment of a cheque JgA{1@h  
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提示要求付款to present for payment ' QMcQvU  
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见票即付持票人payable to bearer 0zkMRBe  
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支付指定人payable to order U$~6V%e  
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已过期||无效out of date||stale k sXQ}BE  
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请给出票人R/D||refer to drawer J?yasjjgP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IZ7o6Etti  
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文字与数字不一致words and figures differ , ?U)mYhI  
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支票 jH
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时间已过account closed > Zs!  
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更改处应加盖印章alterations require initials d"06 gp  
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时间已过effects not cleared U Me?nAC  
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停止付款payment stopped _ia&|#n  
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支票毁损cheque mutilated 4KtD  k  
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汇款||寄钱to remit||to send money I3Z?xsa@Z  
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寄票供取款||支票支付to send a cheque for payment cB){b'WJ  
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寄款人a remitter 9 da=q  
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收款人a remittee 0*b8?e  
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国外汇票foreign Bill U1y!R<qlp  
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国内汇票inland Bill >IrQhSF  
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跟单汇票documentary bill d9:I.SA)E  
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空头汇票accommodation bill *sU,wa
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原始汇票original bill nc:/GxP
 
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改写||换新票据renewed bill rtz-kQ38R  
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即期汇票sight bill||bill on demand Yv]vl6<  
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…days after date||…days after date…日后付款 siCi+Y  
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…months after date||…months after date…月后付款 "r@#3T$  
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见票后…日付款…days after sight||…days sight L]z8'n,  
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见票后…月付款…months after sight||…months sight 1
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同组票据set of bills i=n;rT  
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单张汇票sola of exchange||sole of exchange >g!$H}\  
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远期汇票usance bill||bill at usance o'$-  
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长期汇票long bill `$1A;wg<  
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短期汇票short bill a] c03$fK  
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逾期汇票overdue bill .R`_"7  
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宽限日期days of grace !U4YA1>>  
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电汇telegraphic transfer （T.T） F7C+uGTs  
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邮汇postal order||postal note （Am.）||post office order||money order VSUWX1k4%  
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本票promissory note （P/N） @Zhd/=2[  
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押汇负责书||押汇保证书letter of hypothecation #G(ivRo  
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副保||抵押品||付属担保物collateral security PQ_A^95  
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担保书trust receipt||letter of indemnity -0`
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承兑||认付acceptance >@G"*le*)  
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单张承兑general acceptance v`Y{.>[H[  
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有条件承兑qualified acceptance NyC&j`d  
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附条件认付conditional acceptance >ZgV8X:  
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部分认付partial acceptance   e1V 1Ae