[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。   +isaqfy/  
会计报表statement of account Gp))1
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往来帐目account current 3WF6bJN  
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现在往来帐||存款额current accout D\V (r\i  
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销货帐account sales cx(b5Z  
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共同计算帐项joint account -%)8=  
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未决帐项outstanding account dNcP_l/A  
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贷方帐项credit account||creditor account T1r^.;I:  
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借方帐项debit account||debtor account a=3{UEi'o  
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应付帐||应付未付帐account payable afa7'l=^i  
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应收帐||应收未收帐account receivable 4d0<uB&v'  
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新交易||新帐new account 5zH?1Z~*  
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未决帐||老帐old account MM%c  
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现金帐cash account Xpd^^  
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流水帐running account [UHDN:y  
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暂记帐||未定帐suspense account V/G'{ q  
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过期帐||延滞帐overdue account||pastdue account kEE8cW
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杂项帐户sundry account _KkLH\1g$  
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详细帐单||明细表detail account v&B*InR?+  
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呆帐bad account RYaf{i`  
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会计项目title of account zZ
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会计薄||帐薄account-book Q+[e)YO)  
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营业报告书||损益计算表account of budiness||business report pCNihZ~  
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借贷细帐||交验帐account rendered 31y=Ar""  
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明细帐account stated )>Oip  
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与…银行开立一户头to open an account with E{d Mdz  

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与…银行建立交易to keep account with @M?N[LG  
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继续记帐to keep account su(y*187A  
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与…有交易to have an account with O k_I}X  
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作成会计帐||有往来帐项to make out an account with FK{YRt  
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清算||清理债务to make up an account 2s;/*<WM  
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清洁帐目||与…停止交易to close ones account with KGkzE  
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结帐to close an account t-lWvxXe  
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清理未付款to ask an account||to demand an account Fm{Ri=X<:  
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结清差额to balance the account with }+ QgRGQ  
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清算to settle an account||to liquidate an account||to square an account C+,;hj  
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审查帐目||监查帐目to audit an account a|32Pn  
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检查帐目to examine an account G[r_|-^S  
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转入A的帐户to charge the amount to As account 0X `Qt[  
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以计帐方式付款to pay on account vd SV6p.d  
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代理某人||为某人on ones account||on account of one mmAikT#k  
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为自己计算||独立帐目on ones own account 7NMQUN7k'  
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由某人收益并负风险on ones account and risk||for ones account and risk U'UV=:/-  
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由某人负担for ones account||for account of one 782be-n  
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按某人指示||列入某人帐户by order and for account of one iRS )Z)  
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列入5月份帐目for May account 3)T'&HKQ  
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编入某中帐项下to pass to the account of||to place to the account of 7qA0bUee5  
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寄出清算书to send in an account||to send in render an account kT Ab <  
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支票薄cheque book bA@!0,m  
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支票陈票人cheque drawer _Buwz_[&  
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持票人cheque holder aA-A>z  
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不记名支票cheque to bearer||bearer cheque Sav]Kxq{  
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记名支票||认人支票cheque to order |Up+Kc:z/n  
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到期支票antedated cheque C<?}?hhb  
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未到期支票postdated cheque 7*^-3Tt83  
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保付支票certified cheque 8i!AJF9IQ}  
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未获兑现支票，退票returned cheque J 05@SG':  
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横线支票crossed cheque
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普通横线general crossing ,;)Y1q}Q  
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特别横线special crossing e:fp8 k<  
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空白支票blank cheque SNV~;@(h  
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失效支票，过期支票stale cheque 8^\}\@  
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普通支票open cheque d9>*a$x;/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c[\ :^w^I6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque nwswy]e8/  
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清理票款to clear a cheque =y-L'z&r  
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保证兑现to certify a cheque U/F<r3.`#  
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填写支票数额to fill up a cheque 0zm)M
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支票上划线to cross a cheque rE0?R(_  
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开发支票to make out a cheque \Zc$X^}vN  
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签发支票，开立支票to draw a cheque||to issue a cheque 8|^
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透支支票to overdraw a cheque u.;zz'|  
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背书支票to endorse a cheque 2VmQ%y6e"  
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请付票款||清付票款to pay a cheque||to honour a cheque T=r-6e N  
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支票退票to dishonour a cheque H`u8}{7  
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拒付支票to refuse a cheque K&FGTS,  
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拒付支票to stop payment of a cheque pR_cI]{=SA  
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提示要求付款to present for payment %Q]u_0P
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见票即付持票人payable to bearer s2Gi4fY?  
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支付指定人payable to order 8N<0|u  
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已过期||无效out of date||stale /dTy%hZC}  
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请给出票人R/D||refer to drawer ?pgdj|"a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !_GY\@}  
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文字与数字不一致words and figures differ [% chN/  
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支票 xt]Z{:.  
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时间已过account closed \RN,i]c-g/  
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更改处应加盖印章alterations require initials 2mL1BG=Yk  
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时间已过effects not cleared &d`T~fl|  
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停止付款payment stopped k5G(7Ug=g~  
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支票毁损cheque mutilated H
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汇款||寄钱to remit||to send money 1"46OCu{  
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寄票供取款||支票支付to send a cheque for payment || ?B1  
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寄款人a remitter Okk[}G)  
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收款人a remittee q3Umqvl)oe  
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国外汇票foreign Bill Pb?H
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国内汇票inland Bill pH#&B_S6z=  
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跟单汇票documentary bill $oE 4q6b  
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空头汇票accommodation bill uZZ[`PA(  
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原始汇票original bill D ,xWc|V  
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改写||换新票据renewed bill GG"0n{>0  
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即期汇票sight bill||bill on demand xmKa8']x  
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…days after date||…days after date…日后付款 9?D7"P+  
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…months after date||…months after date…月后付款 ?3SlvKI}H`  
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见票后…日付款…days after sight||…days sight PL~k `L  
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见票后…月付款…months after sight||…months sight 1@)]+* F*z  
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同组票据set of bills nWFp$tJ/R  
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单张汇票sola of exchange||sole of exchange /
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远期汇票usance bill||bill at usance ?[!.TU?4N  
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长期汇票long bill hN\E8"To  
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短期汇票short bill Rp`}"x9  
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逾期汇票overdue bill t ?bq~!X  
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宽限日期days of grace pbqa  
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电汇telegraphic transfer （T.T） E}NX+ vYF  
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邮汇postal order||postal note （Am.）||post office order||money order <R3S{ty  
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本票promissory note （P/N） c"
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押汇负责书||押汇保证书letter of hypothecation ' J-(v  
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副保||抵押品||付属担保物collateral security Hlz4f+#I  
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担保书trust receipt||letter of indemnity 9MHb<~F  
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承兑||认付acceptance Wb 4sfP_  
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单张承兑general acceptance \!SC;  
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有条件承兑qualified acceptance ;Rnb^t6Z  
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附条件认付conditional acceptance 3}h&/KN{  
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部分认付partial acceptance   ?L'k2J