[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。   } a AH  
会计报表statement of account y:m_tv0~0  
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往来帐目account current L2Pujk  
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现在往来帐||存款额current accout G6@M&u5RT  
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销货帐account sales 10!wqyj&  
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共同计算帐项joint account $Iv2j">3)  
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未决帐项outstanding account =0uAE7q(9  
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贷方帐项credit account||creditor account EF3Cdu{]P  
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借方帐项debit account||debtor account sBrI}[oyx  
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应付帐||应付未付帐account payable a:QDBS2Llv  
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应收帐||应收未收帐account receivable ,U(1NK8o  
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未决帐||老帐old account }.s~T#v  
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现金帐cash account Q7W>qe%4  
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流水帐running account 6{txm+U  
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暂记帐||未定帐suspense account +SwR+H)?  
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过期帐||延滞帐overdue account||pastdue account o"*AtGR+"  
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杂项帐户sundry account 8YbE`32  
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详细帐单||明细表detail account %f]:I  
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呆帐bad account (SvWvm  
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会计项目title of account jbAx;Xt'=M  
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会计薄||帐薄account-book *6>.!&  
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营业报告书||损益计算表account of budiness||business report nR-YrR*k  
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借贷细帐||交验帐account rendered ;<ZLcTL  
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明细帐account stated . ?loO3 m  
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与…银行开立一户头to open an account with N u<_}  
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与…银行建立交易to keep account with bAx-"Lu  
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继续记帐to keep account ?B2] -+Y  
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与…有交易to have an account with ;wz^gdh;  
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作成会计帐||有往来帐项to make out an account with @`q:IIgW  
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清算||清理债务to make up an account a,k>Q`  
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清洁帐目||与…停止交易to close ones account with LG9+y  
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结帐to close an account pKpUXfQu  
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清理未付款to ask an account||to demand an account /|C*  
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结清差额to balance the account with D1zBsi94D  
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清算to settle an account||to liquidate an account||to square an account ,JAx ?Xb  
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审查帐目||监查帐目to audit an account /Z'L^L
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检查帐目to examine an account B-ngn{Yc   
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转入A的帐户to charge the amount to As account 6#7Lm) g8  
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以计帐方式付款to pay on account BTGvN%  
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代理某人||为某人on ones account||on account of one {o_X`rgrL  
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为自己计算||独立帐目on ones own account *H"B _3<n  
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由某人收益并负风险on ones account and risk||for ones account and risk 4|buk]9  
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由某人负担for ones account||for account of one "6MVvpy"  
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按某人指示||列入某人帐户by order and for account of one [
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列入5月份帐目for May account LJd5;so-  
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编入某中帐项下to pass to the account of||to place to the account of -~s!73pDY  
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寄出清算书to send in an account||to send in render an account EN$2,qf  
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支票薄cheque book En~5"yW5>]  
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支票陈票人cheque drawer veMH  
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持票人cheque holder S|SV$_ (  
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不记名支票cheque to bearer||bearer cheque U &C!}  
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记名支票||认人支票cheque to order 1pt%Kw*@j  
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到期支票antedated cheque g<l1z o`_  
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未到期支票postdated cheque Wr<j!>J6Ki  
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保付支票certified cheque !Fca~31R'  
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未获兑现支票，退票returned cheque Cbg!:Cws  
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横线支票crossed cheque 5"CZh .J  
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普通横线general crossing M.x=<:upp  
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特别横线special crossing Xnz3p"  
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空白支票blank cheque 8D>n1b(H  
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失效支票，过期支票stale cheque IEXt:  
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普通支票open cheque uEktQ_u[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hM;lp1l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &^#VN% {  
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支票换现金||兑现to cash a cheque Jll-`b 1  
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清理票款to clear a cheque j
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保证兑现to certify a cheque {4G%:09~J  
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填写支票数额to fill up a cheque kS_( wpA  
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支票上划线to cross a cheque (Dw,DY9  
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开发支票to make out a cheque ZZHDp&lh }  
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签发支票，开立支票to draw a cheque||to issue a cheque #73F} tZ^  
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透支支票to overdraw a cheque BQ= PW|[  
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背书支票to endorse a cheque %kS(LlL+6  
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请付票款||清付票款to pay a cheque||to honour a cheque -(  
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支票退票to dishonour a cheque v6>_ j L  
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拒付支票to refuse a cheque 555XCWyrC  
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拒付支票to stop payment of a cheque xT   
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提示要求付款to present for payment "Y~:|?(@-  
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见票即付持票人payable to bearer KX'{[7}m'  
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支付指定人payable to order e[&L9U6GW-  
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已过期||无效out of date||stale L.S;J[a;  
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请给出票人R/D||refer to drawer G 8g<>d{j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds apg=-^L'  
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文字与数字不一致words and figures differ y5*Z3"<  
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支票 :h\Q;?  
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时间已过account closed SYCEQ5 -  
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更改处应加盖印章alterations require initials >8W P0Qx/  
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时间已过effects not cleared 8<8:+M}  
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停止付款payment stopped m1B+31'>^  
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支票毁损cheque mutilated W6?pswQ  
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汇款||寄钱to remit||to send money @D{KdyW  
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寄票供取款||支票支付to send a cheque for payment :=u?Fqqws  
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寄款人a remitter }001 K  
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收款人a remittee l_o
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国外汇票foreign Bill }4 )H   
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国内汇票inland Bill (gP)%  
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跟单汇票documentary bill sDPs G5q<  
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空头汇票accommodation bill s}w{:Hk,x8  
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原始汇票original bill 3EJj9}#x"'  
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改写||换新票据renewed bill IwQ"eUnK  
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即期汇票sight bill||bill on demand }AB,8n`  
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…days after date||…days after date…日后付款 Y~c|hfL  
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…months after date||…months after date…月后付款 3@kf@Vf  
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见票后…日付款…days after sight||…days sight mWoAO@}Y  
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见票后…月付款…months after sight||…months sight )#? "Gjf~  
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同组票据set of bills Bal$+S  
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单张汇票sola of exchange||sole of exchange zBCtd1Xrni  
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远期汇票usance bill||bill at usance <^VJy5>  
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长期汇票long bill Y\D!/T  
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短期汇票short bill RiDJ> 6S  
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逾期汇票overdue bill \K5DOM "#  
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宽限日期days of grace ?qP7Y nl  
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电汇telegraphic transfer （T.T） )Q=_0;#;k  
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邮汇postal order||postal note （Am.）||post office order||money order bn#"?6Z2  
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本票promissory note （P/N） { d=^}-^   
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押汇负责书||押汇保证书letter of hypothecation w^?>e;/\  
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副保||抵押品||付属担保物collateral security dz:E?  
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担保书trust receipt||letter of indemnity -C;^3R[ O  
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承兑||认付acceptance a+[RS]le  
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单张承兑general acceptance c'^?/$H|  
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有条件承兑qualified acceptance aEFJ;n7m  
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附条件认付conditional acceptance !-z'2B*:^  
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部分认付partial acceptance   &#o~U$GBg