[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。   7~[1%`  
会计报表statement of account zO`54^  
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往来帐目account current B[F,D  
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现在往来帐||存款额current accout 8Pklw^k  
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销货帐account sales .L%_#A  
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共同计算帐项joint account s% `o  
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未决帐项outstanding account 0V*L",9M  
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贷方帐项credit account||creditor account pLL ^R  
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借方帐项debit account||debtor account c]O3pcU  
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应付帐||应付未付帐account payable KcP86H52I  
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应收帐||应收未收帐account receivable @Y*ONnl  
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新交易||新帐new account R<)7,i`F  
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未决帐||老帐old account ]1rr$f9  
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现金帐cash account C/ow{
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流水帐running account ^3IO.`|  
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暂记帐||未定帐suspense account SfQ,uD6  
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过期帐||延滞帐overdue account||pastdue account He. gl  
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杂项帐户sundry account v! uD]}  
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详细帐单||明细表detail account X*1vIs;[@  
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呆帐bad account = l&7~  
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会计项目title of account 8v\BW
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会计薄||帐薄account-book p ElF,Y  
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营业报告书||损益计算表account of budiness||business report 6pM[.:TM   
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借贷细帐||交验帐account rendered )8p FPr  
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明细帐account stated M%5qx,JQY  
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与…银行开立一户头to open an account with CWdA8)n.  
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与…银行建立交易to keep account with xDG8C39qrs  
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继续记帐to keep account ~cQ./G4  
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与…有交易to have an account with .(^KA{  
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作成会计帐||有往来帐项to make out an account with X|fl_4NC>  
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清算||清理债务to make up an account E58fY|9  
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清洁帐目||与…停止交易to close ones account with :6~Nq/hZB  
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结帐to close an account gp DH_!K  
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清理未付款to ask an account||to demand an account yIy'"BCxM  
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结清差额to balance the account with ;]!QLO.bs^  
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清算to settle an account||to liquidate an account||to square an account 4o?_G[  
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审查帐目||监查帐目to audit an account v6=pV
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检查帐目to examine an account `t[b0; 'OH  
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转入A的帐户to charge the amount to As account `R[cM;c2  
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以计帐方式付款to pay on account @cYb37)q=  
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代理某人||为某人on ones account||on account of one >D]g:t@v  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk 7s
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由某人负担for ones account||for account of one 7b8+"5~  
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按某人指示||列入某人帐户by order and for account of one KXrZ:4bg
 
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列入5月份帐目for May account j!c~%hP  
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编入某中帐项下to pass to the account of||to place to the account of &&PXWR!%]  
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寄出清算书to send in an account||to send in render an account iW%~>`tT  
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支票薄cheque book `!(IQ&  
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支票陈票人cheque drawer ]9$iUA%Ef  
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持票人cheque holder q0C%">>1#  
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不记名支票cheque to bearer||bearer cheque X$2f)
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记名支票||认人支票cheque to order S4U}u l  
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到期支票antedated cheque 1/f{1k  
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未到期支票postdated cheque h! Bg}B~  
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保付支票certified cheque p#%
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未获兑现支票，退票returned cheque ;}Ei #T,D  
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横线支票crossed cheque uPq@6,+  
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普通横线general crossing w4fQ~rcUIc  
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特别横线special crossing x6)qs-  
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空白支票blank cheque 'QQq0.  
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失效支票，过期支票stale cheque ?nPG#Z|%  
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普通支票open cheque x`c7*q%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dw/vXyZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *;)O'|  
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支票换现金||兑现to cash a cheque zrqI^i"c  
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清理票款to clear a cheque .^M#BAt2  
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保证兑现to certify a cheque Pro?xY$E)  
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填写支票数额to fill up a cheque }LCm_av  
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支票上划线to cross a cheque _7\`xU  
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开发支票to make out a cheque "b~C/-W I  
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签发支票，开立支票to draw a cheque||to issue a cheque u3#+fn_  
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透支支票to overdraw a cheque C 2nmSXV  
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背书支票to endorse a cheque b6 %m*~  
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请付票款||清付票款to pay a cheque||to honour a cheque e,epKtL  
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支票退票to dishonour a cheque 1R3,Z8j'  
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拒付支票to refuse a cheque /^AH/,p  
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拒付支票to stop payment of a cheque y<kUGsD  
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提示要求付款to present for payment ~jL%l  
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见票即付持票人payable to bearer #+1|O;PB#  
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支付指定人payable to order HpEd$+Mz  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer Cq!eAc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =@Oo 3*>  
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文字与数字不一致words and figures differ  Lto*L X  
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支票 |T6K?:U7  
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时间已过account closed A0Mjk  
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更改处应加盖印章alterations require initials &IQ=M.!r  
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时间已过effects not cleared +]%S}<R  
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停止付款payment stopped O=2|'L'h!  
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支票毁损cheque mutilated wmr?ANk  
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汇款||寄钱to remit||to send money ({!!b"B2  
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寄票供取款||支票支付to send a cheque for payment [ \_o_W  
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寄款人a remitter j*DPW)RkKX  
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收款人a remittee }:#WjH^  
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国外汇票foreign Bill x0<;Rm [u=  
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国内汇票inland Bill b&rBWp0#  
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跟单汇票documentary bill 7H3v[ f^Q  
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空头汇票accommodation bill VExhN';  
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原始汇票original bill 3:WqUb\QK  
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改写||换新票据renewed bill b9j}QK  
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即期汇票sight bill||bill on demand 2)=whnFS  
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…days after date||…days after date…日后付款 +fVvH  
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…months after date||…months after date…月后付款 Vh\_Ko\V5  
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见票后…日付款…days after sight||…days sight | 1B0  
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见票后…月付款…months after sight||…months sight HJl?@&l/  
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同组票据set of bills #&|"t<}  
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单张汇票sola of exchange||sole of exchange MR pMmu  
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远期汇票usance bill||bill at usance [E9iuym  
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长期汇票long bill L0![SE>  
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短期汇票short bill MD[hqshoh  
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逾期汇票overdue bill 2c Xae  
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宽限日期days of grace sV"tN2W@  
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电汇telegraphic transfer （T.T） m'2F#{  
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邮汇postal order||postal note （Am.）||post office order||money order  hE:~~ox  
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本票promissory note （P/N） (%R%UkwP9  
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押汇负责书||押汇保证书letter of hypothecation >"/TiQt  
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副保||抵押品||付属担保物collateral security 4<s;xSCL  
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担保书trust receipt||letter of indemnity _L8&.=4 ]i  
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承兑||认付acceptance }zA|M 9%E  
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单张承兑general acceptance |e8A)xM]wC  
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有条件承兑qualified acceptance 3+>R%TX6i<  
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附条件认付conditional acceptance 0^{Tq0Ri[  
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部分认付partial acceptance   8+!G/p