[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。   k_ `S[  
会计报表statement of account P=z':4,M}  
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往来帐目account current kS!*kk*a  
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现在往来帐||存款额current accout z [{%.kA  
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销货帐account sales ?-i&6i6Y  
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共同计算帐项joint account ;kA2"c]m  
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未决帐项outstanding account s3S73fNOk  
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贷方帐项credit account||creditor account YTsn;3d]}  
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借方帐项debit account||debtor account H6
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应付帐||应付未付帐account payable 4`B:Mq&j  
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应收帐||应收未收帐account receivable EhoR.  
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新交易||新帐new account +=v|kd  
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未决帐||老帐old account =Vfj#WL  
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现金帐cash account TM9>r :j'  
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流水帐running account v~SN2,h  
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暂记帐||未定帐suspense account GZo^0U,;  
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过期帐||延滞帐overdue account||pastdue account 1Pbp=R/7ar  
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杂项帐户sundry account .%o:kq@B  
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详细帐单||明细表detail account X~ 0P+E#  
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呆帐bad account K%;O$ >  
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会计项目title of account #RcmO*
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会计薄||帐薄account-book 5<61NnZ  
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营业报告书||损益计算表account of budiness||business report .Xr_BJ _  
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借贷细帐||交验帐account rendered 7+0hIKrFC  
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明细帐account stated 1oC/W?l^  
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与…银行开立一户头to open an account with ,y^By_1wS  
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与…银行建立交易to keep account with ;qvZ*  
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继续记帐to keep account ^s%Qt  
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与…有交易to have an account with 0DN:{dJz  
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作成会计帐||有往来帐项to make out an account with GSl\n"S]=  
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清算||清理债务to make up an account WS;3a}u  
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清洁帐目||与…停止交易to close ones account with ]t<%v_K  
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结帐to close an account F|V?Z  
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清理未付款to ask an account||to demand an account ao 32n  
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结清差额to balance the account with IN_GL18^MV  
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清算to settle an account||to liquidate an account||to square an account w:pc5N>we0  
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审查帐目||监查帐目to audit an account _QCAV+K'  
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检查帐目to examine an account x}72jJ e`  
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转入A的帐户to charge the amount to As account UT"L5{c  
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以计帐方式付款to pay on account Bojm lVg  
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代理某人||为某人on ones account||on account of one k5W5 9tz  
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为自己计算||独立帐目on ones own account >[ywrB ?T  
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由某人收益并负风险on ones account and risk||for ones account and risk +HUI1@ql  
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由某人负担for ones account||for account of one /TS>I8V!  
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按某人指示||列入某人帐户by order and for account of one /9W-;l{=z  
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列入5月份帐目for May account {P(IA2J'S  
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编入某中帐项下to pass to the account of||to place to the account of `ffWV;P  
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寄出清算书to send in an account||to send in render an account -,3Ka:  
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支票薄cheque book $:F]O$A  
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支票陈票人cheque drawer <d
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持票人cheque holder `[/B G)4  
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不记名支票cheque to bearer||bearer cheque i$"B  
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记名支票||认人支票cheque to order M*{EK  
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到期支票antedated cheque qtD3<iWV  
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未到期支票postdated cheque xsV(xk4  
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保付支票certified cheque pX*Oc6.0mu  
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未获兑现支票，退票returned cheque {pm>F}Cwy  
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横线支票crossed cheque ^+E
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普通横线general crossing y!)Z ^u  
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特别横线special crossing b-;+&Rb  
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空白支票blank cheque {xMY2I++  
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失效支票，过期支票stale cheque P}KyT?X:  
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普通支票open cheque "
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount GBGGV#_q'}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque EX~ U(JB6  
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清理票款to clear a cheque QyuSle  
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保证兑现to certify a cheque ~B'
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填写支票数额to fill up a cheque 4/e-E^  
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支票上划线to cross a cheque w*Vf{[a'  
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开发支票to make out a cheque ++W_4 B!  
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签发支票，开立支票to draw a cheque||to issue a cheque c{Nk"gEfRA  
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透支支票to overdraw a cheque a;|C51GH  
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背书支票to endorse a cheque RLOB  
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请付票款||清付票款to pay a cheque||to honour a cheque I2hX;pk,  
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支票退票to dishonour a cheque e;5n.+m  
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拒付支票to refuse a cheque *G7$wW:?  
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拒付支票to stop payment of a cheque 7^P!@o$v!  
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提示要求付款to present for payment T%A45BE V  
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见票即付持票人payable to bearer Pf5RlpL:p  
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支付指定人payable to order SV}
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已过期||无效out of date||stale _IBIx\F  
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请给出票人R/D||refer to drawer !7"-9n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KSU?Tg&JR  
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文字与数字不一致words and figures differ :M)B#@ c=  
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支票 12BTZ  
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时间已过account closed fYU/Jn#  
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更改处应加盖印章alterations require initials NKf][!bi  
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时间已过effects not cleared N
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停止付款payment stopped (]7&][  
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支票毁损cheque mutilated I:l<t*  
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汇款||寄钱to remit||to send money "\M16N   
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寄票供取款||支票支付to send a cheque for payment VL=.JwK  
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寄款人a remitter d\&{Ev9v  
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收款人a remittee =>nrU8x  
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国外汇票foreign Bill (n:d {bKV  
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国内汇票inland Bill 3\_ae2GW  
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跟单汇票documentary bill 3a
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空头汇票accommodation bill qW*JB4`?a  
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原始汇票original bill )yvI {   
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改写||换新票据renewed bill gB/4ro8  
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即期汇票sight bill||bill on demand Q;r9>E!  
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…days after date||…days after date…日后付款 $|+q9o\  
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…months after date||…months after date…月后付款 {No*Z'X  
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见票后…日付款…days after sight||…days sight r
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见票后…月付款…months after sight||…months sight zN}1Qh  
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同组票据set of bills UjCQ W:[  
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单张汇票sola of exchange||sole of exchange "rhU2jT=c  
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远期汇票usance bill||bill at usance k?(x}IZdG  
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长期汇票long bill VI83 3  
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短期汇票short bill QuG=am?l`  
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逾期汇票overdue bill %V r vu5  
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宽限日期days of grace |Z\?nZ~  
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电汇telegraphic transfer （T.T） kR+xInDM*  
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邮汇postal order||postal note （Am.）||post office order||money order c?@
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本票promissory note （P/N） wUUDq?!k\  
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押汇负责书||押汇保证书letter of hypothecation R$[nYw  
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副保||抵押品||付属担保物collateral security P'EPP*)q  
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担保书trust receipt||letter of indemnity f
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承兑||认付acceptance =bn
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单张承兑general acceptance zWN/>~}U\  
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有条件承兑qualified acceptance 2(SU# /,  
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附条件认付conditional acceptance +XaRwcLC.  
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部分认付partial acceptance   pQQN8Y~^Y