[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。   1+qw$T  
会计报表statement of account qnJt5  
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往来帐目account current X4AyX.p  
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现在往来帐||存款额current accout dC$Em@Nb  
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销货帐account sales W Z7BoDa7O  
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共同计算帐项joint account [*HN"  
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未决帐项outstanding account jbu8~\"  
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贷方帐项credit account||creditor account 2viM)+  
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借方帐项debit account||debtor account 7L@K _ZJ  
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应付帐||应付未付帐account payable Zh*u(rO  
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应收帐||应收未收帐account receivable (+u39NQ
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新交易||新帐new account X 9%'|(tL  
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未决帐||老帐old account ~J8pnTY  
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现金帐cash account {g~bQ2wDC  
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流水帐running account f0< %&2ym  
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暂记帐||未定帐suspense account 3a 1u   
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过期帐||延滞帐overdue account||pastdue account D8nD
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杂项帐户sundry account u4neXYSy  
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详细帐单||明细表detail account R:AA,^Z  
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呆帐bad account 3ZZV<S
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会计项目title of account ww{_c]My  
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会计薄||帐薄account-book I3:[= ,5  
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营业报告书||损益计算表account of budiness||business report xc:!cA{V  
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借贷细帐||交验帐account rendered N+)?$[  
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明细帐account stated KZe)K_1[  
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与…银行开立一户头to open an account with oi&Wo'DX  
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与…银行建立交易to keep account with vhT_=:x  
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继续记帐to keep account .LRxP#B  
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与…有交易to have an account with G>Em!4h  
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作成会计帐||有往来帐项to make out an account with v !Kw< fp|  
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清算||清理债务to make up an account >7U>Yh  
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清洁帐目||与…停止交易to close ones account with Zx?b<"k  
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结帐to close an account '!Kf#@';u  
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清理未付款to ask an account||to demand an account w,jcm;  
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结清差额to balance the account with <<|H=![  
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清算to settle an account||to liquidate an account||to square an account -#A:`/22  
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审查帐目||监查帐目to audit an account .Nx W=79t  
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检查帐目to examine an account gw3NS8 A+  
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转入A的帐户to charge the amount to As account 4W\,y_Qo  
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以计帐方式付款to pay on account ,i++fOnQ  
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代理某人||为某人on ones account||on account of one X#+`e+Df  
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为自己计算||独立帐目on ones own account %N~CvN@T  
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由某人收益并负风险on ones account and risk||for ones account and risk {u30rc"  
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由某人负担for ones account||for account of one '=T
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按某人指示||列入某人帐户by order and for account of one U \Dca&=  
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列入5月份帐目for May account '}O!2W&Y]%  
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编入某中帐项下to pass to the account of||to place to the account of W:ixzpQ  
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寄出清算书to send in an account||to send in render an account rZ866\0  
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支票薄cheque book '{D%\w5{  
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支票陈票人cheque drawer U3q5^{0d/  
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持票人cheque holder &@'V\5G  
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不记名支票cheque to bearer||bearer cheque Fr/QW7B5  
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记名支票||认人支票cheque to order ?lG;,,jc,W  
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到期支票antedated cheque i~AJ.@ #  
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未到期支票postdated cheque ]J~g'">  
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保付支票certified cheque 9e76pP(  
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未获兑现支票，退票returned cheque S&`O\!NF  
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横线支票crossed cheque |<2JQ[]  
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普通横线general crossing 8Y]}Gb!  
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特别横线special crossing vzQyE0T/  
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空白支票blank cheque I[a%a!QO  
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失效支票，过期支票stale cheque +&zb^C`J  
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普通支票open cheque xBt4~q;#sE  
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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!
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o4U]lK$  
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支票换现金||兑现to cash a cheque T;xHIg4
 
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清理票款to clear a cheque o x03c  
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保证兑现to certify a cheque B=r]_&u-u  
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填写支票数额to fill up a cheque ?nj"Ptzs  
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支票上划线to cross a cheque &zaW"uy3T  
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开发支票to make out a cheque Xq} n^W  
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签发支票，开立支票to draw a cheque||to issue a cheque m? ]zomP  
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透支支票to overdraw a cheque U4 go8  
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背书支票to endorse a cheque d&$.jk8 2  
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请付票款||清付票款to pay a cheque||to honour a cheque P@o,4\;K  
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支票退票to dishonour a cheque =0jmm(:Jh  
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拒付支票to refuse a cheque >Rz#g*@E  
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拒付支票to stop payment of a cheque troy^H  
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提示要求付款to present for payment R?={{+O  
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见票即付持票人payable to bearer *1 J#Mdd  
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支付指定人payable to order /4f 5s#hR  
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已过期||无效out of date||stale oto wvm  
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请给出票人R/D||refer to drawer ,&pF:qlF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tp,
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文字与数字不一致words and figures differ ;29XvhS8  

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支票 /9vMGef@  
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时间已过account closed zdpLAr  
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更改处应加盖印章alterations require initials xZ{|D  
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时间已过effects not cleared DoPF/m}  
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停止付款payment stopped 77bZ  
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支票毁损cheque mutilated & b^*
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汇款||寄钱to remit||to send money JV6U0$g_S  
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寄票供取款||支票支付to send a cheque for payment sZP3xh[B  
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寄款人a remitter -D^y)  
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收款人a remittee e.Q K%  
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国外汇票foreign Bill iI Nu`>I  
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国内汇票inland Bill ydFhw}1>  
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跟单汇票documentary bill 3V!&y/c<  
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空头汇票accommodation bill U.sPFt  
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原始汇票original bill o*
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改写||换新票据renewed bill 7tO$'q*h  
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即期汇票sight bill||bill on demand !*
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…days after date||…days after date…日后付款 w*kFtNBfU  
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…months after date||…months after date…月后付款 Bo(l!G  
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见票后…日付款…days after sight||…days sight !PTbR4s  
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见票后…月付款…months after sight||…months sight }ucg!i3C  
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同组票据set of bills Nmq5Tv  
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单张汇票sola of exchange||sole of exchange :2d9ZDyD  
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远期汇票usance bill||bill at usance g7yHhF>%X  
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长期汇票long bill u<2sb;a  
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短期汇票short bill 2b` M(QL  
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逾期汇票overdue bill 9}_f\Bs  
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宽限日期days of grace >p:fWQ6  
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电汇telegraphic transfer （T.T） hY9u #3  
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邮汇postal order||postal note （Am.）||post office order||money order E/ )+hK&  
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本票promissory note （P/N） [D\AVx&  
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押汇负责书||押汇保证书letter of hypothecation I{bi3y0  
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副保||抵押品||付属担保物collateral security q;JQs:U!  
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担保书trust receipt||letter of indemnity cxdM!L; `  
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承兑||认付acceptance 2Mp;/b!  
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单张承兑general acceptance r>o6}Mx$  
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有条件承兑qualified acceptance 4+"SG@i`W  
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附条件认付conditional acceptance <KX#;v!I  
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部分认付partial acceptance   j*}x e'#