[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。   0F<O \  
会计报表statement of account ZC1U  
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往来帐目account current  F%6`D  
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现在往来帐||存款额current accout R?Q@)POW  
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销货帐account sales `C`_2y8  
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共同计算帐项joint account )(&g\  
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未决帐项outstanding account Y1 i!  
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贷方帐项credit account||creditor account mLO{~ruu  
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借方帐项debit account||debtor account 3yXF| yV  
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应付帐||应付未付帐account payable #4''
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应收帐||应收未收帐account receivable 7fl'nCo\"  
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新交易||新帐new account A{;b^IK  
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未决帐||老帐old account $+ZO{ (  
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现金帐cash account x
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流水帐running account _q=$L eO5  
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暂记帐||未定帐suspense account X<(h)&E  

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过期帐||延滞帐overdue account||pastdue account !?ayZ5G([  
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杂项帐户sundry account VPn#O  
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详细帐单||明细表detail account =}r&>|rrJ  
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呆帐bad account UY{ Uo@k9x  
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会计项目title of account  M5exo   
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会计薄||帐薄account-book ,A =%!p+  
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营业报告书||损益计算表account of budiness||business report F.PD5%/$q  
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借贷细帐||交验帐account rendered 9qQ_#$Vv  
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明细帐account stated ?*, N ?s(U  
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与…银行开立一户头to open an account with 8,dCx}X  
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与…银行建立交易to keep account with <B$Lu4b@c  
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继续记帐to keep account 'D\(p,(Mt  
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与…有交易to have an account with Iy|]U&`  
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作成会计帐||有往来帐项to make out an account with ,!%[CpM3  
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清算||清理债务to make up an account \+Qx}bS{  
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清洁帐目||与…停止交易to close ones account with vj?9X5A_  
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结帐to close an account 8EbYk2j  
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清理未付款to ask an account||to demand an account h5Qxa$Oq  
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结清差额to balance the account with {l *ps-fi  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account "~d)$]+  
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检查帐目to examine an account jn)~@~c  
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转入A的帐户to charge the amount to As account Xg,E;LSF8  
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以计帐方式付款to pay on account C +y:<oo)  
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代理某人||为某人on ones account||on account of one ##k=='dR  
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为自己计算||独立帐目on ones own account O;qS
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由某人收益并负风险on ones account and risk||for ones account and risk *<Qn)Az  
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由某人负担for ones account||for account of one u ERc\TZ  
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按某人指示||列入某人帐户by order and for account of one n/^wzG  
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列入5月份帐目for May account 5p=T*Y  
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编入某中帐项下to pass to the account of||to place to the account of #{ `(;83  
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寄出清算书to send in an account||to send in render an account @Cw<wrem  
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支票薄cheque book 8Jxo;Y  
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支票陈票人cheque drawer %3z-^#B=  
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持票人cheque holder pjHUlQ  
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不记名支票cheque to bearer||bearer cheque j<wg>O:s%r  
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记名支票||认人支票cheque to order 0P%(4t$pd  
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到期支票antedated cheque s?E7tma
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未到期支票postdated cheque k gWF@"_  
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保付支票certified cheque EiIbp4*e  
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未获兑现支票，退票returned cheque {$O.
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横线支票crossed cheque BNuzlR  
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普通横线general crossing q.uI
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特别横线special crossing Hz%#&E  
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空白支票blank cheque c,X\1yLy  
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失效支票，过期支票stale cheque hY/SR'8  
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普通支票open cheque o&fAnpia=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nWmc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WI](a8bm  
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支票换现金||兑现to cash a cheque E/ Eny5  
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清理票款to clear a cheque Yf7n0Etd,  
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保证兑现to certify a cheque )=[K$>0k  
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填写支票数额to fill up a cheque ('OPW&fRG  
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支票上划线to cross a cheque )}]<o |'  
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开发支票to make out a cheque :&#hjeltt  
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签发支票，开立支票to draw a cheque||to issue a cheque eLL>ThMyW  
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透支支票to overdraw a cheque _+wv3? c"  
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背书支票to endorse a cheque ipw_AC~  
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请付票款||清付票款to pay a cheque||to honour a cheque 9'Pyo`hJ#U  
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支票退票to dishonour a cheque .hSacd  
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拒付支票to refuse a cheque DSizr4R  
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拒付支票to stop payment of a cheque Ys+Dw-  
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提示要求付款to present for payment % 95:yyH 0  
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见票即付持票人payable to bearer 5#80`/w^U  
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支付指定人payable to order
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已过期||无效out of date||stale ^;6~=@#*C  
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请给出票人R/D||refer to drawer prlB9,3|C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o!q9pt  
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文字与数字不一致words and figures differ 0s
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支票 !V+5$TsS  
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时间已过account closed [l-zU}u&v  
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更改处应加盖印章alterations require initials ~_8Ve\Y^/  
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时间已过effects not cleared K[~Wj8W0  
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停止付款payment stopped iBp 7 1x65  
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支票毁损cheque mutilated "'t<R}t!A  
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汇款||寄钱to remit||to send money ^>%=/RX  
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寄票供取款||支票支付to send a cheque for payment ;4 ?%k )  
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寄款人a remitter ~gI%   
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收款人a remittee m+OR W"o  
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国外汇票foreign Bill I=(O,*+PQ  
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国内汇票inland Bill yA%[u.{  
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跟单汇票documentary bill ~RvU+D  
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空头汇票accommodation bill ,x{5,K.yWq  
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原始汇票original bill Cs
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改写||换新票据renewed bill $<ZX};/D  

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即期汇票sight bill||bill on demand kQ'G+Kw~F  
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…days after date||…days after date…日后付款 @kqy!5)K  
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…months after date||…months after date…月后付款 \ [>Rt  
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见票后…日付款…days after sight||…days sight N
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见票后…月付款…months after sight||…months sight 0j_!)B  
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同组票据set of bills hOwVm;:  
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单张汇票sola of exchange||sole of exchange WrG)&&d  
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远期汇票usance bill||bill at usance Zmp ^!|=X!  
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长期汇票long bill nKHyq\  
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短期汇票short bill Ybok[5  
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逾期汇票overdue bill RWoa'lnu  
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宽限日期days of grace a2g15;kM  
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电汇telegraphic transfer （T.T） w-\ GrxlbX  
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邮汇postal order||postal note （Am.）||post office order||money order r?Z8_5Y  
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本票promissory note （P/N） 1YS{; y[o  
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押汇负责书||押汇保证书letter of hypothecation WO '33Q(  
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副保||抵押品||付属担保物collateral security T$RZRZo  
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担保书trust receipt||letter of indemnity %*Y:Rm'>  
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承兑||认付acceptance N.3M~0M*  
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单张承兑general acceptance >0u 4>=#  
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有条件承兑qualified acceptance (uRAK  
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附条件认付conditional acceptance s_VP(Fe@K  
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部分认付partial acceptance   gP)g_K(e