[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。   yd45y}uS;F  
会计报表statement of account  %\B?X;(  
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往来帐目account current rXe+#`m2
 
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现在往来帐||存款额current accout '=(yh{W  
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销货帐account sales  M[R'   
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共同计算帐项joint account d+8|aS<A  
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未决帐项outstanding account Z$)jPDSr  
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贷方帐项credit account||creditor account 'w\Gd7E  
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借方帐项debit account||debtor account -N2m|%B  
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应付帐||应付未付帐account payable EixAmG  
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应收帐||应收未收帐account receivable KVpQ,x&q~  
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新交易||新帐new account x^UAtKSy  
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未决帐||老帐old account .OF2O}  
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现金帐cash account =,W~^<\"  
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流水帐running account HwZ@T &_4  
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暂记帐||未定帐suspense account A4VVy~sd  
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过期帐||延滞帐overdue account||pastdue account kS(v|d  
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杂项帐户sundry account _~E_# cNn  
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详细帐单||明细表detail account zB)wYKwZ  
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呆帐bad account gS^Y?  
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会计项目title of account H-Or  
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会计薄||帐薄account-book U~[ tp1Z)  
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营业报告书||损益计算表account of budiness||business report }VXZM7@u  
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借贷细帐||交验帐account rendered $iAd)2LT  
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明细帐account stated dRnO5 7+{  
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与…银行开立一户头to open an account with [^E{Yz=8,  
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与…银行建立交易to keep account with e`D?x1-  
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继续记帐to keep account QF`o%mI  
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与…有交易to have an account with #^&.*'z%z  
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作成会计帐||有往来帐项to make out an account with 04cNi~@m  
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清算||清理债务to make up an account TZ+2S
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清洁帐目||与…停止交易to close ones account with h9 &V   
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结帐to close an account esVZ2_eL  
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清理未付款to ask an account||to demand an account <E.$4 /T  
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结清差额to balance the account with l]o)KM<  
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清算to settle an account||to liquidate an account||to square an account S0<m><|kl  
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审查帐目||监查帐目to audit an account {<3>^ o|"  
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检查帐目to examine an account E[RLBO[*n  
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转入A的帐户to charge the amount to As account Ma`Goi\vFk  
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以计帐方式付款to pay on account Q5
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代理某人||为某人on ones account||on account of one GCgpe(cQ  
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为自己计算||独立帐目on ones own account >xt*(j&}  
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由某人收益并负风险on ones account and risk||for ones account and risk Qb|.;_  
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由某人负担for ones account||for account of one E+&]96*Lby  
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按某人指示||列入某人帐户by order and for account of one (qP !x 2j  
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列入5月份帐目for May account ibOXh U  
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编入某中帐项下to pass to the account of||to place to the account of lE54RX}e4  
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寄出清算书to send in an account||to send in render an account '7F`qL\/#(  
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支票薄cheque book "z }bgy  
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支票陈票人cheque drawer Oh:SH|=]#  
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持票人cheque holder qi7wr\XNW  
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不记名支票cheque to bearer||bearer cheque ^; YD3EZw  
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记名支票||认人支票cheque to order e7L;{+XI  
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到期支票antedated cheque LM
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未到期支票postdated cheque $)@zlnU  
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保付支票certified cheque *OF7{^~&  
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未获兑现支票，退票returned cheque dm$:xE":  
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横线支票crossed cheque `bC_J,>_  
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普通横线general crossing )kUq2-r  
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特别横线special crossing E$G"R=  
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空白支票blank cheque d'-^VxO0  
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失效支票，过期支票stale cheque L7xTAFe  
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普通支票open cheque vRY4N{v(<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ahe br{u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %Bo Jt-v  
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支票换现金||兑现to cash a cheque \m.{^Xd~  
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清理票款to clear a cheque eX$Biv1N  
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保证兑现to certify a cheque Cv=
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填写支票数额to fill up a cheque =Vv{td  
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支票上划线to cross a cheque nAYjS
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开发支票to make out a cheque {!4%Z 9G  
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签发支票，开立支票to draw a cheque||to issue a cheque Ea !j-Lbo  
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透支支票to overdraw a cheque 8,=$>@u  
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背书支票to endorse a cheque {xr
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请付票款||清付票款to pay a cheque||to honour a cheque 8 ?$2;uGL  
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支票退票to dishonour a cheque DjKjEZHgM  
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拒付支票to refuse a cheque x0d+cSw  
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拒付支票to stop payment of a cheque 3%} Ma,  
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提示要求付款to present for payment 1mX*0>  
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见票即付持票人payable to bearer $o/>wgQY-  
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支付指定人payable to order 82X.  
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已过期||无效out of date||stale #jX>FXo  
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请给出票人R/D||refer to drawer #-;BU{3*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $<v_Vm?6d  
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文字与数字不一致words and figures differ K +~v<F  
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支票 {<kG{i/  
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时间已过account closed {rT`*P~  
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更改处应加盖印章alterations require initials Wv"tAseu  
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时间已过effects not cleared ^%&x{F.  
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停止付款payment stopped KIo }Gd&  
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支票毁损cheque mutilated s w|:Z(`  
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汇款||寄钱to remit||to send money <im<(=m9  
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寄票供取款||支票支付to send a cheque for payment -vHr1I<  
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寄款人a remitter | ",[C3Jg  
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收款人a remittee c1kxKxE  
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国外汇票foreign Bill 4su_;+]  
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国内汇票inland Bill .S!>9X,  
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跟单汇票documentary bill sQ}%7BM
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空头汇票accommodation bill ~#"7,rQp  
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原始汇票original bill 3X$Q,  
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改写||换新票据renewed bill 6!+X.+  
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即期汇票sight bill||bill on demand ^p 2.UW  
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…days after date||…days after date…日后付款 {jOzap|  
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…months after date||…months after date…月后付款 hIVI\U,  
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见票后…日付款…days after sight||…days sight 5=Kq @[(4  
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见票后…月付款…months after sight||…months sight HKTeqH_:  
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同组票据set of bills i}PK$sa#c  
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单张汇票sola of exchange||sole of exchange {ExII<=6  
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远期汇票usance bill||bill at usance SU%mmwES3  
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长期汇票long bill w4\BD&7V  
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短期汇票short bill JY{X,?s  
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逾期汇票overdue bill sYGR-:K  
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宽限日期days of grace tY/En-&t  
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电汇telegraphic transfer （T.T） 9khjwt  
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邮汇postal order||postal note （Am.）||post office order||money order 2(pLxVl  
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本票promissory note （P/N） &x`&03X  
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押汇负责书||押汇保证书letter of hypothecation '=VH6@vZ_'  
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副保||抵押品||付属担保物collateral security kP@HG<~  
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担保书trust receipt||letter of indemnity ]DO&x+Rb  
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承兑||认付acceptance cS4DN  
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单张承兑general acceptance P>(&glr|  
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有条件承兑qualified acceptance +~N!9eMc  
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附条件认付conditional acceptance Vz{>cSz#  
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部分认付partial acceptance   9YD\~v;x