[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。   4K >z?jd  
会计报表statement of account EHrr}&  
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往来帐目account current _hEr,IX=J  
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现在往来帐||存款额current accout %4Yq (e  
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销货帐account sales "FLiSz%ME  
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共同计算帐项joint account {6>$w/+~  
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未决帐项outstanding account E|_}? >{R  
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贷方帐项credit account||creditor account H"wIa8A  
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借方帐项debit account||debtor account q<4{&omUJ  
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应付帐||应付未付帐account payable J{$c|  
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应收帐||应收未收帐account receivable j)#GoU=w  
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新交易||新帐new account =:\5*  
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未决帐||老帐old account ;&MnPFmq  
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现金帐cash account |Gr@Mi5  
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流水帐running account 3!i{4/  
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暂记帐||未定帐suspense account chM-YuN|  
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过期帐||延滞帐overdue account||pastdue account LVd tI  
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杂项帐户sundry account ..=lM:13|  
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详细帐单||明细表detail account "+hU
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呆帐bad account ,q$2D,dz  
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会计项目title of account ?<^^.Si  
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会计薄||帐薄account-book Wj, {lJ,  
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营业报告书||损益计算表account of budiness||business report _B\87e  
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借贷细帐||交验帐account rendered ACF_;4%&  
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明细帐account stated 'lmjZ{k  
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与…银行开立一户头to open an account with {_ZbPPh;M"  
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与…银行建立交易to keep account with @9\E  
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继续记帐to keep account 2(R{3E4.  
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与…有交易to have an account with h{ e Q\iI  
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作成会计帐||有往来帐项to make out an account with Hq,znRz~`  
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清算||清理债务to make up an account {3 >`k.w  
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清洁帐目||与…停止交易to close ones account with .GFKy  
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结帐to close an account ,_:6qn{  
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清理未付款to ask an account||to demand an account 7QaZ|\c  
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结清差额to balance the account with Ljk0K3Q6>  
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清算to settle an account||to liquidate an account||to square an account (KR.dxzjf  
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审查帐目||监查帐目to audit an account dz?Ey~;M  
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检查帐目to examine an account 7[8d-Sf24{  
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转入A的帐户to charge the amount to As account 5WI0[7  
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以计帐方式付款to pay on account JwUz4  
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代理某人||为某人on ones account||on account of one MUp{2_RA  
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为自己计算||独立帐目on ones own account ~<=wTns!  
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由某人收益并负风险on ones account and risk||for ones account and risk Xyw;Nh!!d  
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由某人负担for ones account||for account of one /x&52~X5-  
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按某人指示||列入某人帐户by order and for account of one )H<F([Jri  
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列入5月份帐目for May account 9jrlB0  
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编入某中帐项下to pass to the account of||to place to the account of K$~Ja  
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寄出清算书to send in an account||to send in render an account 3?yq*uE}  
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支票薄cheque book = k>ygD_  
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支票陈票人cheque drawer WJw %[_W  
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持票人cheque holder ;O *o  
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不记名支票cheque to bearer||bearer cheque iCZ1
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记名支票||认人支票cheque to order Ed&M  
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到期支票antedated cheque B}2JK9  
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未到期支票postdated cheque (%f2ZNen  
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保付支票certified cheque mRC6m K>  
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未获兑现支票，退票returned cheque \
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横线支票crossed cheque LzJNQd'  
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普通横线general crossing (3M7RpsL@  
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特别横线special crossing Um\_G@  
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空白支票blank cheque EkEU}2  
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失效支票，过期支票stale cheque nP
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普通支票open cheque *wetPt)~v_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lwuslt*E/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c_YP#U  
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支票换现金||兑现to cash a cheque R7xEE7p
 
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清理票款to clear a cheque Ei[>%Ah  
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保证兑现to certify a cheque g `B tG  
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填写支票数额to fill up a cheque )Cm7v@B   
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支票上划线to cross a cheque 56
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开发支票to make out a cheque xEfz AJ5&  
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签发支票，开立支票to draw a cheque||to issue a cheque T+y3Ph--^  
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透支支票to overdraw a cheque *j0kb"#  
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背书支票to endorse a cheque Jm l4 EW7  
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请付票款||清付票款to pay a cheque||to honour a cheque ))qOsphN  
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支票退票to dishonour a cheque )K0BH q7r  
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拒付支票to refuse a cheque -8]M ,,?  
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拒付支票to stop payment of a cheque P;#}@/E  
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提示要求付款to present for payment M@n9i@UsO  
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见票即付持票人payable to bearer 0m|$ vb  
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支付指定人payable to order cG"+n@\  
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已过期||无效out of date||stale @GB~rfB[  
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请给出票人R/D||refer to drawer uH}cvshv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~ cKmf]  
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文字与数字不一致words and figures differ V'";u?h#S  
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支票 &gn^i!%Z)  
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时间已过account closed o2FQ/EIE  
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更改处应加盖印章alterations require initials r.5}Q?  
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时间已过effects not cleared r>=)Y32Q  
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停止付款payment stopped A8?uCkG  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money %1uY  
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寄票供取款||支票支付to send a cheque for payment qRXb9c  
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寄款人a remitter Voi`OCut  
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收款人a remittee ,O[HX?>  
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国外汇票foreign Bill # $&!)13  
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国内汇票inland Bill )z'LXy8  
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跟单汇票documentary bill 86c@Kk7z  
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空头汇票accommodation bill c2aX _ "  
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原始汇票original bill :J|t! `  
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改写||换新票据renewed bill o1x IGP<  
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即期汇票sight bill||bill on demand 0_d,sC?V  
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…days after date||…days after date…日后付款 %:bTOw[4r  
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…months after date||…months after date…月后付款 %d<uOCf\Q  
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见票后…日付款…days after sight||…days sight r;gtfX*  
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见票后…月付款…months after sight||…months sight S GAu.8Js  
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同组票据set of bills T~shJ0%  
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单张汇票sola of exchange||sole of exchange H5@N<v5u  
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远期汇票usance bill||bill at usance 7_,)"J2^  
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长期汇票long bill 4a'GWzUtS  
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短期汇票short bill ^rz8c+ly  
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逾期汇票overdue bill yQkj4v{  
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宽限日期days of grace Jh3(5d"MV  
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电汇telegraphic transfer （T.T） P I gbeP  
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邮汇postal order||postal note （Am.）||post office order||money order XdKhT618G  
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本票promissory note （P/N） J%ym1A9  
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押汇负责书||押汇保证书letter of hypothecation n:c)R8X]  
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副保||抵押品||付属担保物collateral security e<_p\LiOS  
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担保书trust receipt||letter of indemnity N :E7rtT,M  
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承兑||认付acceptance {}ks[%,_\  
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单张承兑general acceptance g0@i[&A@{  
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有条件承兑qualified acceptance k8E
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附条件认付conditional acceptance *Q bPz4,"  
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部分认付partial acceptance   &f1dCL%z7