[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。   w Ad
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会计报表statement of account xh<{
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往来帐目account current GHLFn~z@XJ  
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现在往来帐||存款额current accout  h)W#  
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销货帐account sales "5$p=|  
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共同计算帐项joint account Rq",;,0ZJ  
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未决帐项outstanding account K'Wv$[~Dc  
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贷方帐项credit account||creditor account x6\VIP"9L  
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借方帐项debit account||debtor account j~+(#|  
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应付帐||应付未付帐account payable GqP02P'2  
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应收帐||应收未收帐account receivable hCX/k<}I  
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新交易||新帐new account Mxd7X<\$  
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未决帐||老帐old account Kxh WZ3  
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现金帐cash account FKf2Q&2I  
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流水帐running account z-]ND  
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暂记帐||未定帐suspense account {sn:Lj0  
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过期帐||延滞帐overdue account||pastdue account C):RE<X  
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杂项帐户sundry account >z=_V|^$  
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详细帐单||明细表detail account K?l1Gj  
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呆帐bad account ^iaeY jI  
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会计项目title of account P\ yt!S2  
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会计薄||帐薄account-book JOj\#!\>k0  
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营业报告书||损益计算表account of budiness||business report /)8 0@  
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借贷细帐||交验帐account rendered #vO3*-hs  
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明细帐account stated >Kl78 w:  
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与…银行开立一户头to open an account with uTJi }4cw  
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与…银行建立交易to keep account with ` n{rzenPX  
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继续记帐to keep account f{e*R#+&  
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与…有交易to have an account with [BhpfZNKRA  
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作成会计帐||有往来帐项to make out an account with "xdJ9Z-B  
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清算||清理债务to make up an account + ZXGT  
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清洁帐目||与…停止交易to close ones account with e:[Kp6J  
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结帐to close an account nVG\*#*]|  
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清理未付款to ask an account||to demand an account hZlajky  
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结清差额to balance the account with "4"\tM(  
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清算to settle an account||to liquidate an account||to square an account J=K3S9:n]g  
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审查帐目||监查帐目to audit an account #bu`W
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检查帐目to examine an account 0nie>  
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转入A的帐户to charge the amount to As account 1rPeh{SZ  
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以计帐方式付款to pay on account #U
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代理某人||为某人on ones account||on account of one He !0&B\7h  
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为自己计算||独立帐目on ones own account W>@%d`>o5  
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由某人收益并负风险on ones account and risk||for ones account and risk e9 B,  
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由某人负担for ones account||for account of one P;_dilG  
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按某人指示||列入某人帐户by order and for account of one JR<R8+@g_  
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列入5月份帐目for May account b&_p"8)_  
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编入某中帐项下to pass to the account of||to place to the account of }bnkTC
 
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寄出清算书to send in an account||to send in render an account &YMVoyVD  
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支票薄cheque book r=[} 7N
 
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支票陈票人cheque drawer mn4;$1~e>H  
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持票人cheque holder }N|/
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不记名支票cheque to bearer||bearer cheque vVf!XZF  
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记名支票||认人支票cheque to order mT9
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到期支票antedated cheque W P&zF$  
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未到期支票postdated cheque $3Ia+O   
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保付支票certified cheque 4>HGwk@+8  
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未获兑现支票，退票returned cheque <am7t[G."  
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横线支票crossed cheque ; v'Y'!-J  
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普通横线general crossing t*#&y:RG  
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特别横线special crossing O5?Eb  
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空白支票blank cheque :<gk~3\  
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失效支票，过期支票stale cheque tK H!xit  
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普通支票open cheque  (I.`bR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L />GYx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lz 6 Aj  
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支票换现金||兑现to cash a cheque y~jIAp  
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清理票款to clear a cheque u'1=W5$rK  
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保证兑现to certify a cheque auW]rwY  
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填写支票数额to fill up a cheque s= fKAxH  
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支票上划线to cross a cheque VAE?={-  
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开发支票to make out a cheque p9WskYpm  
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签发支票，开立支票to draw a cheque||to issue a cheque _|:bac8
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透支支票to overdraw a cheque #!,`E
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背书支票to endorse a cheque em!R9J.  
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请付票款||清付票款to pay a cheque||to honour a cheque 5)NBM7h  
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支票退票to dishonour a cheque 0]W]#X4A  
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拒付支票to refuse a cheque 6XK`=ss?  
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拒付支票to stop payment of a cheque >/kG5]zxY  
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提示要求付款to present for payment g4SYG)'R+  
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见票即付持票人payable to bearer Rn_W|"  
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支付指定人payable to order L{%a4Ip  
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已过期||无效out of date||stale 'Qq_Xn 8  
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请给出票人R/D||refer to drawer L0|hc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;(0$~O$3u  
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文字与数字不一致words and figures differ ?&<o_/`-H5  
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支票 1+{{EOZ4  
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时间已过account closed tm RXgTS  
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更改处应加盖印章alterations require initials ;m{1_1  
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时间已过effects not cleared l=)x
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停止付款payment stopped Z|j>gq  
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支票毁损cheque mutilated Tc &z:  
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汇款||寄钱to remit||to send money JZ*/,|1}EC  
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寄票供取款||支票支付to send a cheque for payment \[_t]'p  
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寄款人a remitter  L Mbn  
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收款人a remittee {V$|3m>:*  
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国外汇票foreign Bill G"U9E5O  
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国内汇票inland Bill RJ ||}5  
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跟单汇票documentary bill !&ayYu##{  
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空头汇票accommodation bill T/Gz94c  
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原始汇票original bill _8riUt  
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改写||换新票据renewed bill fc%xS7&  
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即期汇票sight bill||bill on demand " 4K(jXq|  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 =wHVsdNCN  
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见票后…日付款…days after sight||…days sight )uIe&B  
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见票后…月付款…months after sight||…months sight Eh;'S"{/?j  
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同组票据set of bills Co_A/  
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单张汇票sola of exchange||sole of exchange b8V
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远期汇票usance bill||bill at usance vq0Tk bzs  
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长期汇票long bill '8.r-`l(  
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短期汇票short bill |`,2ri*5A  
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逾期汇票overdue bill K.nHii   
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宽限日期days of grace LTCb@L{^i  
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电汇telegraphic transfer （T.T） D~iz+{Q4  
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邮汇postal order||postal note （Am.）||post office order||money order ")5":V~fN  
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本票promissory note （P/N） a=1@*ID  
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押汇负责书||押汇保证书letter of hypothecation $am$EU?s  
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副保||抵押品||付属担保物collateral security 7wqK>Y1a  

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担保书trust receipt||letter of indemnity qLG&WB  
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承兑||认付acceptance v^NIx q}U  
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单张承兑general acceptance QXFo1m  
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有条件承兑qualified acceptance n\'4  
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附条件认付conditional acceptance [ /b2=>  
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部分认付partial acceptance   b3[ !V{|