[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。   f}t8V% ^E  
会计报表statement of account Nl'@Y^8N  
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往来帐目account current ;
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现在往来帐||存款额current accout Am!OLGG4  
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销货帐account sales  b]gVZ-  
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共同计算帐项joint account 4a=QTq0p  
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未决帐项outstanding account hv`I`[/J  
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贷方帐项credit account||creditor account suS[P?4  
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借方帐项debit account||debtor account ~F^tLi!5  
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应付帐||应付未付帐account payable c'>_JlG~  
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应收帐||应收未收帐account receivable l8khu)\n4R  
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新交易||新帐new account wn;)La  
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未决帐||老帐old account _, E/HAX  
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现金帐cash account z-qbe97  
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流水帐running account zE<Iv\Q  
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暂记帐||未定帐suspense account 9;'#,b*(  
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过期帐||延滞帐overdue account||pastdue account P@keg*5@  
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杂项帐户sundry account LRg]'?  
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详细帐单||明细表detail account F}7sb#G  
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呆帐bad account lm 96:S  
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会计项目title of account YrJUs]A  
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会计薄||帐薄account-book I/XSW#  
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营业报告书||损益计算表account of budiness||business report SDC'S]{ew  
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借贷细帐||交验帐account rendered Y X^c}t}U  
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明细帐account stated L2,2Sn*4i  
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与…银行开立一户头to open an account with L FkDb}  
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与…银行建立交易to keep account with RARA_tii  
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继续记帐to keep account mLqqo2u  
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与…有交易to have an account with m~5 unB9  
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作成会计帐||有往来帐项to make out an account with 88~Nrl=co  
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清算||清理债务to make up an account ?E"192,z@  
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清洁帐目||与…停止交易to close ones account with D{6y^@/  
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结帐to close an account ID2->J  
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清理未付款to ask an account||to demand an account P!W%KobZ7|  
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结清差额to balance the account with iz#R)EB/g  
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清算to settle an account||to liquidate an account||to square an account ?Ts]zO%%Z  
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审查帐目||监查帐目to audit an account m"n74cxS  
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检查帐目to examine an account ^~H{I_Y  
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转入A的帐户to charge the amount to As account [f_^BU&  
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以计帐方式付款to pay on account ,a{85HLr]  
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代理某人||为某人on ones account||on account of one 8gP1]xD  
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为自己计算||独立帐目on ones own account +-j-)WU?,  
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由某人收益并负风险on ones account and risk||for ones account and risk dipfsH]p  
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由某人负担for ones account||for account of one Z\nDR
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按某人指示||列入某人帐户by order and for account of one |T|m5V'l  
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列入5月份帐目for May account > 5CK&6  
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编入某中帐项下to pass to the account of||to place to the account of /pj[c;a O  
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寄出清算书to send in an account||to send in render an account 7 9tE  
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支票薄cheque book uV 5uZ  
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支票陈票人cheque drawer 8qyEHUN2q  
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持票人cheque holder GKt."[seV  
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不记名支票cheque to bearer||bearer cheque -ZaeX]^&Q\  
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记名支票||认人支票cheque to order c]^P$F8U  
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到期支票antedated cheque *~^6 3Nx!  
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未到期支票postdated cheque r)^sHpK:`  
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保付支票certified cheque %,T*[d&i  
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未获兑现支票，退票returned cheque Fl`U{03  
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横线支票crossed cheque _WEJ,0*#'  
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普通横线general crossing >$D!mraih  
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特别横线special crossing Skt-5S#  
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空白支票blank cheque pCE GZV,d@  
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失效支票，过期支票stale cheque Hhknjx  
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普通支票open cheque ( cs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V}s/knd
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~0p8joOH  
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支票换现金||兑现to cash a cheque JK!(\Ae.  
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清理票款to clear a cheque 63oe0T&  
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保证兑现to certify a cheque %tVU Rj  
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填写支票数额to fill up a cheque 5sJ>+Rg  
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支票上划线to cross a cheque zx$YNjeV  
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开发支票to make out a cheque Y~}MfRE3z  
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签发支票，开立支票to draw a cheque||to issue a cheque g@'XmT="_  
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透支支票to overdraw a cheque I2/am8!u%  
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背书支票to endorse a cheque W
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请付票款||清付票款to pay a cheque||to honour a cheque E{V?[HcWq  
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支票退票to dishonour a cheque 9y7hJib  
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拒付支票to refuse a cheque .f$2-5q  
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拒付支票to stop payment of a cheque jsAx;Z:QT  
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提示要求付款to present for payment cWQJ9.:7  
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见票即付持票人payable to bearer DQ0S]:tC  
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支付指定人payable to order >4ex5  
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已过期||无效out of date||stale 7z$53z  
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请给出票人R/D||refer to drawer 3\Amj}RJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ju>Q QOxi|  
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文字与数字不一致words and figures differ ?n<F?~  
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支票 #TUm&2 +V  
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时间已过account closed i $pUUK  
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更改处应加盖印章alterations require initials '[6]W)f  
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时间已过effects not cleared >#dLT~[\a  
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停止付款payment stopped euY+jc%  
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支票毁损cheque mutilated xe OfofC(l  
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汇款||寄钱to remit||to send money [*K9V/  
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寄票供取款||支票支付to send a cheque for payment H^*[TX=#[  
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寄款人a remitter 6k')12~'  
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收款人a remittee W;Dik%^tg  
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国外汇票foreign Bill %N\45nYU:  
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国内汇票inland Bill Yk{4 3yw  
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跟单汇票documentary bill s Wj:m)  
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空头汇票accommodation bill "V:RKH`  
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原始汇票original bill W)2
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改写||换新票据renewed bill 4fL>Ou[YuX  
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即期汇票sight bill||bill on demand &x.5TDB>%  
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…days after date||…days after date…日后付款 TY+Rol;!  
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…months after date||…months after date…月后付款 _P_R`A)"  
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见票后…日付款…days after sight||…days sight -!j5j:RR  
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见票后…月付款…months after sight||…months sight jjoyMg95  
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同组票据set of bills |3EKK:RE  
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单张汇票sola of exchange||sole of exchange r[nvgzv@  
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远期汇票usance bill||bill at usance I(Q3YDdb  
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长期汇票long bill w2]]##J  
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短期汇票short bill hRktvO)K  
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逾期汇票overdue bill X./7b{Pax  
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宽限日期days of grace =(as{,j  
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电汇telegraphic transfer （T.T） I#:4H2H6  
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邮汇postal order||postal note （Am.）||post office order||money order j !rQa^  
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本票promissory note （P/N） ty)~]!tA  
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押汇负责书||押汇保证书letter of hypothecation +m1y#|08  
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副保||抵押品||付属担保物collateral security C1SCV^#  
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担保书trust receipt||letter of indemnity #bdSH)V  
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承兑||认付acceptance m\ (crkN  
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单张承兑general acceptance Kv>P+I' |r  
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有条件承兑qualified acceptance Ny)N  
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附条件认付conditional acceptance 72{Ce7J4  
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部分认付partial acceptance   &Uu8wFbIJ