[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。   "CT}34l  
会计报表statement of account Tn}`VW~  
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往来帐目account current +.V+@!  
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现在往来帐||存款额current accout Z+El(f x  
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销货帐account sales ~rb0G*R>  
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共同计算帐项joint account GJ,&$@8)  
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未决帐项outstanding account r
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贷方帐项credit account||creditor account GE/!$3  
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借方帐项debit account||debtor account ]01`r/->\  
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应付帐||应付未付帐account payable *()['c#CC  
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应收帐||应收未收帐account receivable \O|S
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新交易||新帐new account rqamBm 5  
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未决帐||老帐old account f
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现金帐cash account d0aXA+S%  
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流水帐running account R]"Zv'M(AM  
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暂记帐||未定帐suspense account t!?`2Z5  
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过期帐||延滞帐overdue account||pastdue account `^)`J  
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杂项帐户sundry account u+)!C*ho  
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详细帐单||明细表detail account b<u\THy#  
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呆帐bad account QV[&2&&^<<  
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会计项目title of account x?Sx cQP  
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会计薄||帐薄account-book 4phCn5  
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营业报告书||损益计算表account of budiness||business report 0]>bNbLB"  
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借贷细帐||交验帐account rendered N<JI^%HBgP  
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明细帐account stated +:Zwo+\kSN  
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与…银行开立一户头to open an account with oCo~,~kTR  
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与…银行建立交易to keep account with &^ERaPynd  
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继续记帐to keep account }%KQrlbHJl  
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与…有交易to have an account with i%yKyfD  
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作成会计帐||有往来帐项to make out an account with %Vo'\|  
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清算||清理债务to make up an account Z{3=.z{&^=  
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清洁帐目||与…停止交易to close ones account with y1`%3\  
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结帐to close an account 1drg5  
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清理未付款to ask an account||to demand an account n_sV>$f-u  
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结清差额to balance the account with ~,W|i  
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清算to settle an account||to liquidate an account||to square an account `DSDuJw%  
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审查帐目||监查帐目to audit an account JNU9RxR  
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检查帐目to examine an account ,9OER!$y  
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转入A的帐户to charge the amount to As account 0>Kgz!I  
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以计帐方式付款to pay on account Kj"n Id)  
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代理某人||为某人on ones account||on account of one c3fd6Je5  
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为自己计算||独立帐目on ones own account MNfc1I_#  
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由某人收益并负风险on ones account and risk||for ones account and risk p,4S?cr>a  
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由某人负担for ones account||for account of one +C$wkx]  
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按某人指示||列入某人帐户by order and for account of one Lz-(1~o  
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列入5月份帐目for May account 5t-(MY  
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编入某中帐项下to pass to the account of||to place to the account of B3u:D"
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寄出清算书to send in an account||to send in render an account pr"q-S>E  
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支票薄cheque book ~:A=o?V2  
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支票陈票人cheque drawer j&?@:Zg v  
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持票人cheque holder j|WN!!7  
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不记名支票cheque to bearer||bearer cheque _K>YB>W}7  
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记名支票||认人支票cheque to order P_c9v/  
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到期支票antedated cheque G Y ]bw  
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未到期支票postdated cheque U{.yX7  
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保付支票certified cheque }Ias7d?re  
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未获兑现支票，退票returned cheque ER$qL"H U  
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横线支票crossed cheque w57D qG>  
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普通横线general crossing r(cd?sL96R  
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特别横线special crossing -|A`+1-R+  
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空白支票blank cheque 1|Z!8:&pj  
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失效支票，过期支票stale cheque "_ i:  
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普通支票open cheque xRM)f93@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3=~0m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a8laP N  
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支票换现金||兑现to cash a cheque TO~Z6NA0  
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清理票款to clear a cheque ,4tuWO)"  
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保证兑现to certify a cheque <@z!kl  
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填写支票数额to fill up a cheque p,K]`pt=  
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支票上划线to cross a cheque Hlj_oDL  
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开发支票to make out a cheque /l&$B  
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签发支票，开立支票to draw a cheque||to issue a cheque -L&%,%  
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透支支票to overdraw a cheque .L#U ^H|  
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背书支票to endorse a cheque 9H#;i]t&  
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请付票款||清付票款to pay a cheque||to honour a cheque zD,K_HicI  
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支票退票to dishonour a cheque d$T856  
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拒付支票to refuse a cheque NA;OT7X[  
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拒付支票to stop payment of a cheque eOUv#F  
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提示要求付款to present for payment 3 =-XA2zJ  
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见票即付持票人payable to bearer :-)H tyzf  
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支付指定人payable to order  ;U<}2M!g  
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已过期||无效out of date||stale K$kI%eGZA  
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请给出票人R/D||refer to drawer Bh ,GQHJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +Jw+rjnP  
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文字与数字不一致words and figures differ /w "h'u  
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支票 ni~1)"U.  
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时间已过account closed >eM>Y@8=  
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更改处应加盖印章alterations require initials W
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时间已过effects not cleared mTgsvC  
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停止付款payment stopped ')zf8>,  
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支票毁损cheque mutilated :R1F\FT*  
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汇款||寄钱to remit||to send money \V %l.P4>e  
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寄票供取款||支票支付to send a cheque for payment $A^OP{  
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寄款人a remitter l|sC\;S  
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收款人a remittee Uu0  
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国外汇票foreign Bill UH`cWVLpr  
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国内汇票inland Bill "U|u-ka8B  
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跟单汇票documentary bill "
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空头汇票accommodation bill 1 Szv4  
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原始汇票original bill bkS-[rW  
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改写||换新票据renewed bill :&J1#% t  
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即期汇票sight bill||bill on demand `]4tJJy$  
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…days after date||…days after date…日后付款 M.``o1b  
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…months after date||…months after date…月后付款 '}9 %12\^h  
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见票后…日付款…days after sight||…days sight r#NR3_@9  
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见票后…月付款…months after sight||…months sight q0KGI/5s4+  
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同组票据set of bills gg@Ew4L&  
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单张汇票sola of exchange||sole of exchange ,U.|+i{  
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远期汇票usance bill||bill at usance |?\2F   
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长期汇票long bill x,Z:12H0  
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短期汇票short bill !RwMUnp  
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逾期汇票overdue bill -# /'^O+%  
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宽限日期days of grace xG|lmYt76  
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电汇telegraphic transfer （T.T） ' pfkbmJ  
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邮汇postal order||postal note （Am.）||post office order||money order UQq Qim  
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本票promissory note （P/N） Thuwme  
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押汇负责书||押汇保证书letter of hypothecation iz2;xa*  
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副保||抵押品||付属担保物collateral security m 3Do+!M[  
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担保书trust receipt||letter of indemnity rGQY  
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承兑||认付acceptance Z8o8>C\d9/  
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单张承兑general acceptance c Sktm&SP  
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有条件承兑qualified acceptance )odz/\9n3c  
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附条件认付conditional acceptance vpoJ{TPO  
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部分认付partial acceptance   ,Ofou8C6