[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。   B'@a36  
会计报表statement of account q3SYlL'a  
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往来帐目account current _,G^#$pH  
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现在往来帐||存款额current accout IegZ )&_n  
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销货帐account sales ^y1P~4w?  
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共同计算帐项joint account "&@v[O)!xu  
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未决帐项outstanding account :t'*fHi~  
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贷方帐项credit account||creditor account @y+Hb@ >.  
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借方帐项debit account||debtor account @C=Dk  
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应付帐||应付未付帐account payable Qgel^"t]i  
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应收帐||应收未收帐account receivable d9E'4Zm  
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新交易||新帐new account "j]85  
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未决帐||老帐old account xi!CZNz  
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现金帐cash account BPH-g\q  
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流水帐running account P_:~!+W,  
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暂记帐||未定帐suspense account Alh"ZT^*  
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过期帐||延滞帐overdue account||pastdue account x U1](O  
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杂项帐户sundry account -76l*=|  
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详细帐单||明细表detail account B,f4<  
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呆帐bad account O`pqS\H  
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会计项目title of account , '_y@9?I  
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会计薄||帐薄account-book ?df*Y5I2  
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营业报告书||损益计算表account of budiness||business report <x^Ab#K"  
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借贷细帐||交验帐account rendered Yr\pgK,  
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明细帐account stated fC\Cx;q-  
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与…银行开立一户头to open an account with _(R1En1  
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与…银行建立交易to keep account with R;6$lO8C&  
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继续记帐to keep account WFYbmfmV  
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与…有交易to have an account with wd 4]Z0;  
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作成会计帐||有往来帐项to make out an account with a (mgz&*  
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清算||清理债务to make up an account i$[wkQ>$  
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清洁帐目||与…停止交易to close ones account with #DqVh!t"  
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结帐to close an account vjzpU(Sq#  
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清理未付款to ask an account||to demand an account %ja8DRQ.  
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结清差额to balance the account with g?}$"=B   
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清算to settle an account||to liquidate an account||to square an account `ZC{<eVJ}=  
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审查帐目||监查帐目to audit an account _>6xUt  
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检查帐目to examine an account Qh0tU<jG  
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转入A的帐户to charge the amount to As account 4)cQU.(*k  
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以计帐方式付款to pay on account 7M|!
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代理某人||为某人on ones account||on account of one 3!&PI  
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为自己计算||独立帐目on ones own account s!vvAD;\  
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由某人收益并负风险on ones account and risk||for ones account and risk /8)-j}gZa  
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由某人负担for ones account||for account of one aB=&XGV9  
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按某人指示||列入某人帐户by order and for account of one g
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列入5月份帐目for May account lj U|9|v  
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编入某中帐项下to pass to the account of||to place to the account of c}QWa"\2n  

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寄出清算书to send in an account||to send in render an account &D/@H1fBe  
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支票薄cheque book o_( @v2G`  
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支票陈票人cheque drawer *-zOQ=Y  
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持票人cheque holder {mkD{2)KQ  
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不记名支票cheque to bearer||bearer cheque 1+{V^)V?  
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记名支票||认人支票cheque to order T>!Y-e.q  
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到期支票antedated cheque Z{MR#.I  
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未到期支票postdated cheque ]ZbZ]  
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保付支票certified cheque ~8j4IO(  
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未获兑现支票，退票returned cheque L]syDn  
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横线支票crossed cheque C<T)'^7z  
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普通横线general crossing ;ATn&  
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特别横线special crossing u> @Yoyc  
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空白支票blank cheque #cF ?a5  
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失效支票，过期支票stale cheque k7R}]hq]""  
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普通支票open cheque ^(:Z*+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 rDEdMT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #A@d;U%  
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支票换现金||兑现to cash a cheque P
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清理票款to clear a cheque -IP
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保证兑现to certify a cheque G#f(oGn :  
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填写支票数额to fill up a cheque 8va&*J? 2  
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支票上划线to cross a cheque nWzGb2Y  
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开发支票to make out a cheque mz<wYV*  
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签发支票，开立支票to draw a cheque||to issue a cheque jaOt"iU.B  
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透支支票to overdraw a cheque Ze:Y"49S+>  
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背书支票to endorse a cheque >RL|W}tI4  
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请付票款||清付票款to pay a cheque||to honour a cheque \@eC^D2  
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支票退票to dishonour a cheque 320g !r  
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拒付支票to refuse a cheque ;[[GA0  
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拒付支票to stop payment of a cheque r:n-?P  
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提示要求付款to present for payment cYafQyU  
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见票即付持票人payable to bearer hG3p"_ L  
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支付指定人payable to order -Jj"JN.  
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已过期||无效out of date||stale PM A61g  
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请给出票人R/D||refer to drawer Fm3f/]>k#_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oF(<}0Z  
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文字与数字不一致words and figures differ >[U.P)7;  
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支票 npW1Z3n  
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时间已过account closed f4k\hUA  
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更改处应加盖印章alterations require initials 6a=Y_fma  
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时间已过effects not cleared GG}(*pOr  
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停止付款payment stopped Nd"Rt  
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支票毁损cheque mutilated 77Fpb?0`  
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汇款||寄钱to remit||to send money 9J$8=UuxWG  
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寄票供取款||支票支付to send a cheque for payment y,*>+xk,  
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寄款人a remitter 5nGDt~a  
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收款人a remittee ]J t8]w  
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国外汇票foreign Bill buXPeIo^VM  
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国内汇票inland Bill WJ {hta  
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跟单汇票documentary bill vFK&6 3  
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空头汇票accommodation bill RsYn6ozb  
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原始汇票original bill ;BEg"cm  
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改写||换新票据renewed bill ICD(#m  
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即期汇票sight bill||bill on demand VOYuog 5o  
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…days after date||…days after date…日后付款 _jw A_  
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…months after date||…months after date…月后付款 nb:J"  
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见票后…日付款…days after sight||…days sight T,72I  
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见票后…月付款…months after sight||…months sight iQczvn)"m  
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同组票据set of bills *f~X wy"  
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单张汇票sola of exchange||sole of exchange XelY?Ph,,  
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远期汇票usance bill||bill at usance Q{Gi**<  
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长期汇票long bill =KwG;25hX  
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短期汇票short bill I"E5XVC);  
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逾期汇票overdue bill ^5biD9>M  
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宽限日期days of grace QQKvy0?1  
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电汇telegraphic transfer （T.T） GEq?^z~i  
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邮汇postal order||postal note （Am.）||post office order||money order ]*pALT6  
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本票promissory note （P/N） 3Juhn5&N  
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押汇负责书||押汇保证书letter of hypothecation L<Q1acoZm  
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副保||抵押品||付属担保物collateral security ):eX*  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance zt!mx{l
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单张承兑general acceptance =35^k-VS  
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有条件承兑qualified acceptance i NzoDmE*  
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附条件认付conditional acceptance `N}<lg(0#  
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部分认付partial acceptance   M[D`)7=b