[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。   2(rZ@Wl  
会计报表statement of account ?rOb?cu-  
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往来帐目account current *~cs8<.!1  
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现在往来帐||存款额current accout 0B4(t6o  
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销货帐account sales n>0dz#  
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共同计算帐项joint account )[)]@e  
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未决帐项outstanding account } E#+7a  
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贷方帐项credit account||creditor account eE{L>u  
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借方帐项debit account||debtor account :]^P^khK  
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应付帐||应付未付帐account payable ^!<7#kX  
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应收帐||应收未收帐account receivable W|#ev*'F  
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新交易||新帐new account B-~&6D,  
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未决帐||老帐old account dn\F!  
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现金帐cash account iL_F*iK 5  
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流水帐running account VMIX$#  
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暂记帐||未定帐suspense account )c*k_/4  
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过期帐||延滞帐overdue account||pastdue account mp,e9Nd;  
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杂项帐户sundry account 'K3s4x($  
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详细帐单||明细表detail account `cP'~OT  
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呆帐bad account 7y)=#ZG'R  
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会计项目title of account v1nQs='  
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会计薄||帐薄account-book bEBBwv  
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营业报告书||损益计算表account of budiness||business report Or+*q91j  
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借贷细帐||交验帐account rendered VW9>xVd4  
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明细帐account stated .?rbny  
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与…银行开立一户头to open an account with U~:N^Sc  
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与…银行建立交易to keep account with rQ~\~g[tP  
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继续记帐to keep account A*8m8Sh$  
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与…有交易to have an account with DX
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作成会计帐||有往来帐项to make out an account with kSbO[)p  
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清算||清理债务to make up an account M1oPOC\0.  
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清洁帐目||与…停止交易to close ones account with 'yp>L|  
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结帐to close an account '_:(oAi,C  
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清理未付款to ask an account||to demand an account *YWk1Cwjo  
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结清差额to balance the account with '|A|vCRCG  
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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 JVtQ,oZ  
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检查帐目to examine an account k<a;[_S  
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转入A的帐户to charge the amount to As account !b8uLjd;  
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以计帐方式付款to pay on account bLzs?eos  
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代理某人||为某人on ones account||on account of one jjRUL.  
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为自己计算||独立帐目on ones own account k|xtrW`qo;  
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由某人收益并负风险on ones account and risk||for ones account and risk |
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由某人负担for ones account||for account of one |#5 e|z5(  
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按某人指示||列入某人帐户by order and for account of one {sS_|sX  
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列入5月份帐目for May account @sf90&f  
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编入某中帐项下to pass to the account of||to place to the account of rH}fLu8,;Q  
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寄出清算书to send in an account||to send in render an account 6 nGY^  
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支票薄cheque book YQ,tt<CQ  
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支票陈票人cheque drawer .S vyj  
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持票人cheque holder 5 ;vC(Go  
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不记名支票cheque to bearer||bearer cheque 0^\ /ERK  
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记名支票||认人支票cheque to order G)+Ff5e0L[  
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到期支票antedated cheque W'G{K\(/  
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未到期支票postdated cheque [#X|+M&u6  
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保付支票certified cheque *SGlqR['\e  
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未获兑现支票，退票returned cheque NTVHnSoHh
 
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横线支票crossed cheque ruHrv"2 9  
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普通横线general crossing w@-b  
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特别横线special crossing _jDS"  
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空白支票blank cheque -Qg,99M  
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失效支票，过期支票stale cheque 6ZTaQPtm  
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普通支票open cheque Np)ho8zU  
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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~:0?Zuq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?Oqzd$
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支票换现金||兑现to cash a cheque >6k}HrS1V  
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清理票款to clear a cheque Jxn3$  
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保证兑现to certify a cheque KS?mw`Nr  
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填写支票数额to fill up a cheque 8,_ -0_^$  
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支票上划线to cross a cheque YsZ {1W  
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开发支票to make out a cheque  0~qf-x  
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签发支票，开立支票to draw a cheque||to issue a cheque oPCrD.s  
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透支支票to overdraw a cheque |xp$OL"a  
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背书支票to endorse a cheque #FEa 5  
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请付票款||清付票款to pay a cheque||to honour a cheque : #3OcD4  
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支票退票to dishonour a cheque V_Xy2<V  
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拒付支票to refuse a cheque aF,jJ}On  
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拒付支票to stop payment of a cheque Yr5iZ~V$  
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提示要求付款to present for payment = vY]G5y  
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见票即付持票人payable to bearer Uc\|X;nkRk  
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支付指定人payable to order 8rGl&  
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已过期||无效out of date||stale }/_('q@s\  
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请给出票人R/D||refer to drawer UVc>i9,0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E^oEG4X@  
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文字与数字不一致words and figures differ H% *~l  
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支票 DH}s1mNMP  
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时间已过account closed ~|X99?P  
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更改处应加盖印章alterations require initials `l HKQwu  
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时间已过effects not cleared *T.={>HE8  
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停止付款payment stopped k#l'ko/X  
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支票毁损cheque mutilated K9x*Sep  
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汇款||寄钱to remit||to send money ,Ut!u)  
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寄票供取款||支票支付to send a cheque for payment y1@"H/nYJ  
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寄款人a remitter =y,yQO  
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收款人a remittee Gaw,1Ow!`2  
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国外汇票foreign Bill 1*c0\:BQ;z  
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国内汇票inland Bill D6pEQdX`  
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跟单汇票documentary bill T$>=+U  
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空头汇票accommodation bill 34O+#0<y~  
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原始汇票original bill J^<j=a|D  
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改写||换新票据renewed bill K{[Fa,]'  
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即期汇票sight bill||bill on demand QdG?"Bdt2  
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…days after date||…days after date…日后付款 U:5*i  
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…months after date||…months after date…月后付款 !Z9ik n4A  
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见票后…日付款…days after sight||…days sight ` A}{ I}xq  
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见票后…月付款…months after sight||…months sight Lu$:,^ C  
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同组票据set of bills D3Ea2}8  
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单张汇票sola of exchange||sole of exchange 0%L$TJ.''  
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远期汇票usance bill||bill at usance OG<]`!"  
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长期汇票long bill ~'YSVx& )  
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短期汇票short bill ]8j5Ou6#y  
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逾期汇票overdue bill dIh(~KqB  
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宽限日期days of grace 9~ .BH;ku  
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电汇telegraphic transfer （T.T） g
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邮汇postal order||postal note （Am.）||post office order||money order PyJblW  
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本票promissory note （P/N） lu(Omds+  
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押汇负责书||押汇保证书letter of hypothecation S )1:*>@  
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副保||抵押品||付属担保物collateral security 2yg'?tpj  
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担保书trust receipt||letter of indemnity KuAGy*:4T  
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承兑||认付acceptance J~ rC  
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单张承兑general acceptance Nr7.BDA  
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有条件承兑qualified acceptance %Y[/Ucdm  
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附条件认付conditional acceptance @)Y7GM+^  
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部分认付partial acceptance   B_1u<00kg