[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。   !R{R??  
会计报表statement of account ,i}|5ozj4  
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往来帐目account current {[G`Z9]z&-  
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现在往来帐||存款额current accout +=@
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销货帐account sales X~U >LLr  
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共同计算帐项joint account t1]6(@mj5  
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未决帐项outstanding account Gm8E<iTP  
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贷方帐项credit account||creditor account J\co1kO9/  
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借方帐项debit account||debtor account HOW7cV'X  
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应付帐||应付未付帐account payable loOOmHhJ&  
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应收帐||应收未收帐account receivable D,;\F,p  
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新交易||新帐new account :b#%C pR  
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未决帐||老帐old account e<+<lj"  
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现金帐cash account 8e:vWgQpL  
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流水帐running account !vqC+o>@  
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暂记帐||未定帐suspense account :=.*I   
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过期帐||延滞帐overdue account||pastdue account fEqC] *s  
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杂项帐户sundry account \9m*(_Q f  
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详细帐单||明细表detail account 5w3Fqu>39?  
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呆帐bad account 9D_wG\g  
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会计项目title of account WmVVR>0V|  
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会计薄||帐薄account-book ~[ 18
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营业报告书||损益计算表account of budiness||business report dr] &kqm  
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借贷细帐||交验帐account rendered gxM[V>[  
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明细帐account stated ]N}]d +^6  
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与…银行开立一户头to open an account with 'lQ
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与…银行建立交易to keep account with mxL;;-  
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继续记帐to keep account M&e8zS  
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与…有交易to have an account with <%?uYCD  
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作成会计帐||有往来帐项to make out an account with x5vzPh`  
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清算||清理债务to make up an account A$m<@
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清洁帐目||与…停止交易to close ones account with 32y[  
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结帐to close an account RpeBm#E2  
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清理未付款to ask an account||to demand an account $

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结清差额to balance the account with hU+#S(t>b  
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清算to settle an account||to liquidate an account||to square an account 40+fGRyOL  
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审查帐目||监查帐目to audit an account w= B  
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检查帐目to examine an account x{j+}'9  
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转入A的帐户to charge the amount to As account BiE$mM  
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以计帐方式付款to pay on account rNxG0^k(  
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代理某人||为某人on ones account||on account of one nD
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为自己计算||独立帐目on ones own account eA10xpM0
 
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由某人收益并负风险on ones account and risk||for ones account and risk WEps.]s  
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由某人负担for ones account||for account of one Ag<4r  
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按某人指示||列入某人帐户by order and for account of one @H3|u`6V  
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列入5月份帐目for May account q~mcjbL z  
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编入某中帐项下to pass to the account of||to place to the account of X3<SP  
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寄出清算书to send in an account||to send in render an account z/pDOP Ku  
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支票薄cheque book [;)~nPjI  
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支票陈票人cheque drawer UzXDi#Ky  
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持票人cheque holder hU |LFjc  
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不记名支票cheque to bearer||bearer cheque :/ ~):tM  
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记名支票||认人支票cheque to order Kv(Y }  
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到期支票antedated cheque @oUf}rMiDa  
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未到期支票postdated cheque 9?EY.}~  
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保付支票certified cheque 6,sR avs  
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未获兑现支票，退票returned cheque MZgmv  
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横线支票crossed cheque oXu~9'm$  
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普通横线general crossing M$DwQ}Z  
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特别横线special crossing KyVe0>{_u  
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空白支票blank cheque fh/)di  
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失效支票，过期支票stale cheque 5cv, >{~5  
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普通支票open cheque lUm}nsp=X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y2d_b/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s?z=q%-p  
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支票换现金||兑现to cash a cheque $txWVjR?\  
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清理票款to clear a cheque `^@g2c+d  
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保证兑现to certify a cheque ^U|CNB%.  
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填写支票数额to fill up a cheque o Q!g!xz  
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支票上划线to cross a cheque tI6USN%  
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开发支票to make out a cheque J0Rz.=Y  
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签发支票，开立支票to draw a cheque||to issue a cheque azATKH+j  
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透支支票to overdraw a cheque jL[Is2<@  
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背书支票to endorse a cheque 1Tk\n  
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请付票款||清付票款to pay a cheque||to honour a cheque c
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支票退票to dishonour a cheque %A Du[M.  
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拒付支票to refuse a cheque 0aN}zUf  
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拒付支票to stop payment of a cheque q@!H^hd}  
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提示要求付款to present for payment uL{~(?U$  
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见票即付持票人payable to bearer ur quVb  
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支付指定人payable to order W;9X*I8f8  
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已过期||无效out of date||stale lM]),}   
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请给出票人R/D||refer to drawer Nk~dfY<s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wuCtg=  
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文字与数字不一致words and figures differ ~oR&
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支票 "jJ)hk5e  
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时间已过account closed '{*>hj5.8  
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更改处应加盖印章alterations require initials hd BC ^n  
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时间已过effects not cleared >o=p5#{  
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停止付款payment stopped ">&:(<  
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支票毁损cheque mutilated `5&V}" lB  
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汇款||寄钱to remit||to send money z$5C(!)  
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寄票供取款||支票支付to send a cheque for payment 4^^rOi0  
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寄款人a remitter \
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收款人a remittee a$O]'}]`  
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国外汇票foreign Bill _?c.
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国内汇票inland Bill I W_D$pq  
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跟单汇票documentary bill .U%"oD  
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空头汇票accommodation bill (*BW/.Fq  
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原始汇票original bill 3~la/$? p0  
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改写||换新票据renewed bill =fo/+m5  
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即期汇票sight bill||bill on demand RkwY3s"  
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…days after date||…days after date…日后付款 I!D*(>  
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…months after date||…months after date…月后付款 -~f.>@Wb  
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见票后…日付款…days after sight||…days sight 3PffQ,c[~  
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见票后…月付款…months after sight||…months sight C<XDQ>?  
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同组票据set of bills nUHVPuQ/'T  
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单张汇票sola of exchange||sole of exchange [hbp#I~*[  
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远期汇票usance bill||bill at usance iZk``5tPE  
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长期汇票long bill ':4pH#E  
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短期汇票short bill o#/iR]3  
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逾期汇票overdue bill FoCkTp+/  
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宽限日期days of grace ?GU!ke p  
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电汇telegraphic transfer （T.T） s;$TX304
 
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邮汇postal order||postal note （Am.）||post office order||money order mXj Ljgc}  
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本票promissory note （P/N） 4{t$M}?N  
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押汇负责书||押汇保证书letter of hypothecation KdsvZim0>  
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副保||抵押品||付属担保物collateral security Hd`p_ ?3]  
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担保书trust receipt||letter of indemnity "m;]6B."  
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承兑||认付acceptance z>;+'>XXgx  
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单张承兑general acceptance aZGDtzNG5h  
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有条件承兑qualified acceptance L#q9_-(#  
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附条件认付conditional acceptance ]Ja8i%LjOG  
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部分认付partial acceptance   q)xl$*g