[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。   j){0>O.V  
会计报表statement of account ##'uekSJ  
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往来帐目account current =:m6ge@C&H  
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现在往来帐||存款额current accout nBzju?X)I  
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销货帐account sales oPrK{flm  
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共同计算帐项joint account q6eD{/4
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未决帐项outstanding account LNF|mS\+D  
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贷方帐项credit account||creditor account !XT2'6nu  
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借方帐项debit account||debtor account `9Q O'^)  
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应付帐||应付未付帐account payable vd0uI#g
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应收帐||应收未收帐account receivable y@Ak_]{b  
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新交易||新帐new account &cT@MV5  
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未决帐||老帐old account b.QL\$a &  
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现金帐cash account Jv59zI   
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流水帐running account 0[7tJbN  
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暂记帐||未定帐suspense account ;oVFcZSA  
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过期帐||延滞帐overdue account||pastdue account 7o$S6Y;c4  
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杂项帐户sundry account mZ#h p}\.  
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详细帐单||明细表detail account KvtJtql;  
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呆帐bad account U
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会计项目title of account eRB K= X  
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会计薄||帐薄account-book T!QAcO  
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营业报告书||损益计算表account of budiness||business report V7$-4%NL  
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借贷细帐||交验帐account rendered TJz} 8-#t  
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明细帐account stated K<?[^\  
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与…银行开立一户头to open an account with M nDaag  
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与…银行建立交易to keep account with CzG/=#IU  
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继续记帐to keep account C&&33L  
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与…有交易to have an account with t[X,m]SX  
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作成会计帐||有往来帐项to make out an account with >3)AO04
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清算||清理债务to make up an account Cp^%;(@  
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清洁帐目||与…停止交易to close ones account with B}npom\tC  
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结帐to close an account UszR. Z  
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清理未付款to ask an account||to demand an account BnIZ+fg=  
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结清差额to balance the account with 81Ityd-}  
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清算to settle an account||to liquidate an account||to square an account {iq)[ )n  
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审查帐目||监查帐目to audit an account  )
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检查帐目to examine an account 'tun;Y  
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转入A的帐户to charge the amount to As account 6+x>g  
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以计帐方式付款to pay on account n<66 7 <  
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代理某人||为某人on ones account||on account of one 1JO@G3,  
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为自己计算||独立帐目on ones own account b5d;_-~d  
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由某人收益并负风险on ones account and risk||for ones account and risk "xY]&  
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由某人负担for ones account||for account of one 8cv[|`<  
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按某人指示||列入某人帐户by order and for account of one JB
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列入5月份帐目for May account 8f{;oO  
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编入某中帐项下to pass to the account of||to place to the account of ^=gzms  
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寄出清算书to send in an account||to send in render an account DqT p*hI  
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支票薄cheque book @E@5/N6M  
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支票陈票人cheque drawer 8WvQ[cd  
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持票人cheque holder VUE6M\&z>  
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不记名支票cheque to bearer||bearer cheque FfR%@ V'  
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记名支票||认人支票cheque to order S&`iEwG  
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到期支票antedated cheque Msea kF  
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未到期支票postdated cheque voAen&>!  
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保付支票certified cheque c!})%{U  
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未获兑现支票，退票returned cheque G)'(%rl  
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横线支票crossed cheque iAAlld1  
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普通横线general crossing A(#4$}!n5  
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特别横线special crossing {F~:86z(g  
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空白支票blank cheque DoYzTSWx  
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失效支票，过期支票stale cheque t:h~p-&QB  
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普通支票open cheque k}o*=s>M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kj4t![o+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ef2#}%>  
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支票换现金||兑现to cash a cheque a &89K  
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清理票款to clear a cheque 0R0j7\ {  
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保证兑现to certify a cheque 8+irul{H_  
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填写支票数额to fill up a cheque 0y"Ra%Y  
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支票上划线to cross a cheque Ao:<aX,=  
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开发支票to make out a cheque -0{"QhdE%  
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签发支票，开立支票to draw a cheque||to issue a cheque B-<H8[GkG1  
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透支支票to overdraw a cheque Xyr f$R'  
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背书支票to endorse a cheque YMSA[hm  
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请付票款||清付票款to pay a cheque||to honour a cheque ,MtN_ V-  
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支票退票to dishonour a cheque F`3J=AJOJ  
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拒付支票to refuse a cheque d +]Gw  
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拒付支票to stop payment of a cheque Mpm#a0f  
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提示要求付款to present for payment X"KX_)GZD  
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见票即付持票人payable to bearer BJM_kKH  
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支付指定人payable to order \`|*i$  
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已过期||无效out of date||stale 8h&Ed=gi  
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请给出票人R/D||refer to drawer f?iQ0wv)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (W<n<sl:-  
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文字与数字不一致words and figures differ 1k5o?'3&  
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支票 1!@ KRV  
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时间已过account closed <c[+60p"  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared 0ciPH:V  
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停止付款payment stopped 9rr"q5[  
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支票毁损cheque mutilated >&0)d7Nu8m  
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汇款||寄钱to remit||to send money ;><9R@0  
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寄票供取款||支票支付to send a cheque for payment DP=4<ES%+  
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寄款人a remitter 9kcp(  
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收款人a remittee l4o
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国外汇票foreign Bill 8U8l 5r  
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国内汇票inland Bill 
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跟单汇票documentary bill uJ<sa;  
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空头汇票accommodation bill r40#-A$  
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原始汇票original bill 7dl]f#uZU  
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改写||换新票据renewed bill yBKkx@o#z  
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即期汇票sight bill||bill on demand f $MVgX  
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…days after date||…days after date…日后付款 ^\kv> WBE  
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…months after date||…months after date…月后付款 *9}2Bmojv  
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见票后…日付款…days after sight||…days sight 'ypJGm  
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见票后…月付款…months after sight||…months sight ^YzFEu $  
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同组票据set of bills (v*$ExF  
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单张汇票sola of exchange||sole of exchange ) 'x4#5]  
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远期汇票usance bill||bill at usance CN0&uyu#4  
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长期汇票long bill |Euf:yWY  
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短期汇票short bill aloP@U/\Sn  
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逾期汇票overdue bill DPIiGRw  
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宽限日期days of grace bWAhK@epI  
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电汇telegraphic transfer （T.T） w$UWfL(  
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邮汇postal order||postal note （Am.）||post office order||money order qazM@  
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本票promissory note （P/N） "1_eZ`  
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押汇负责书||押汇保证书letter of hypothecation ^.
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副保||抵押品||付属担保物collateral security <)+9PV<w  
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担保书trust receipt||letter of indemnity u-0-~TwD  
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承兑||认付acceptance

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单张承兑general acceptance gq4le=,v  
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有条件承兑qualified acceptance ` WIv|S  
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附条件认付conditional acceptance Q.Tn"rE|  
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部分认付partial acceptance   4JSf t t