[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。   |KO[[4b ?+  
会计报表statement of account kV8q
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往来帐目account current JNP6qM  
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现在往来帐||存款额current accout !1A< jL  
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销货帐account sales hW6Ksn,*  
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共同计算帐项joint account ][YuJUK8  
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未决帐项outstanding account ,p!IFS`  
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贷方帐项credit account||creditor account %c%`<y<~L  
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借方帐项debit account||debtor account 'q RQO(9&m  
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应付帐||应付未付帐account payable uyWw3>  

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应收帐||应收未收帐account receivable :JZV=@<T  
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新交易||新帐new account ~k}O"{ y  
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未决帐||老帐old account }U4mXkZF  
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现金帐cash account @D `j   
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流水帐running account e~cg (.  
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暂记帐||未定帐suspense account Ww#!-,*]o  
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过期帐||延滞帐overdue account||pastdue account [; ZC_fD  
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杂项帐户sundry account joZd  
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详细帐单||明细表detail account n[ # **s  
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呆帐bad account F2EX7Crj  
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会计项目title of account Nw-U*y  
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会计薄||帐薄account-book up0=Y o@  
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营业报告书||损益计算表account of budiness||business report P97i<pB Y_  
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借贷细帐||交验帐account rendered +Z"[2Dm  
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明细帐account stated 0<fQjXn  
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与…银行开立一户头to open an account with :m/qR74+"  
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与…银行建立交易to keep account with AI9922}*  
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继续记帐to keep account 4%JJ}{Ff  
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与…有交易to have an account with o&$lik  
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作成会计帐||有往来帐项to make out an account with |Z+qaq{X  
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清算||清理债务to make up an account kr!>rqN5  
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清洁帐目||与…停止交易to close ones account with 4p6T0II_$  
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结帐to close an account LCq1F(q  
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清理未付款to ask an account||to demand an account pigu]mj  
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结清差额to balance the account with 3Ljj|5.q
  
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清算to settle an account||to liquidate an account||to square an account 'AmA3x)9u  
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审查帐目||监查帐目to audit an account ng6E&<Z  
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检查帐目to examine an account Uv=)y^H~*A  
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转入A的帐户to charge the amount to As account O<dCvH  
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以计帐方式付款to pay on account X d1+?2  
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代理某人||为某人on ones account||on account of one N% u4uLP5k  
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为自己计算||独立帐目on ones own account JxM32?Rm*w  
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由某人收益并负风险on ones account and risk||for ones account and risk 5p3:8G7  
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由某人负担for ones account||for account of one >gn@NJ2N  
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按某人指示||列入某人帐户by order and for account of one gxC`Ml  
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列入5月份帐目for May account UCo<ie\V  
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编入某中帐项下to pass to the account of||to place to the account of IQmlmu  
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寄出清算书to send in an account||to send in render an account f.R;<V.)  
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支票薄cheque book YC*`n3D|'  
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支票陈票人cheque drawer ^6!8)7b  
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持票人cheque holder |Y2n6gkH[  
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不记名支票cheque to bearer||bearer cheque 160BgFM  
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记名支票||认人支票cheque to order P1`YbLER5  
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到期支票antedated cheque pT; xoe   
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未到期支票postdated cheque G/KTF2wl7  
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保付支票certified cheque Jb8%A@Z+  
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未获兑现支票，退票returned cheque /T 4GPi\lg  
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横线支票crossed cheque RRGs:h@;  
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普通横线general crossing TZObjSm_v  
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特别横线special crossing z,SNJIsx  
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空白支票blank cheque Z&GjG6t  
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失效支票，过期支票stale cheque ,Aq |IH3j  
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普通支票open cheque |eej}G(,m}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u9ue>I/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z s[zB#  
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支票换现金||兑现to cash a cheque q&: t$tSS  
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清理票款to clear a cheque ->&amPv
 
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保证兑现to certify a cheque k FE<M6a9@  
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填写支票数额to fill up a cheque #lx(F3  
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支票上划线to cross a cheque ]bAw>1,NVD  
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开发支票to make out a cheque Hr=?_Un"  
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签发支票，开立支票to draw a cheque||to issue a cheque *Q,9 [
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透支支票to overdraw a cheque Trml?zexD  
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背书支票to endorse a cheque |=sjGf  
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请付票款||清付票款to pay a cheque||to honour a cheque !+ ??3-q  
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支票退票to dishonour a cheque =_,j89E  
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拒付支票to refuse a cheque =}YaV@g<f  
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拒付支票to stop payment of a cheque }1
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提示要求付款to present for payment -n`2>L1  
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见票即付持票人payable to bearer ]j^rJ|WTH  
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支付指定人payable to order LkUi^1((e  
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已过期||无效out of date||stale [fr!J?/@  
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请给出票人R/D||refer to drawer dZ'H'm;,!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '| bHu  
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文字与数字不一致words and figures differ T6Ks]6m_  
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支票 _gI1@uQw  
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时间已过account closed OK=ANQjs(  
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更改处应加盖印章alterations require initials uPBtR  
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时间已过effects not cleared @RFJe $%  
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停止付款payment stopped 8Xk,Nbcqt  
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支票毁损cheque mutilated 3[}w#n1  
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汇款||寄钱to remit||to send money ^DOQ+  
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寄票供取款||支票支付to send a cheque for payment [Cf{2WB:7  
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寄款人a remitter P~7p~ke  
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收款人a remittee _/)HAw?k  
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国外汇票foreign Bill V}+Ui]ie|I  
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国内汇票inland Bill !S5_+.U#  
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跟单汇票documentary bill '?dT<w=Y&  
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空头汇票accommodation bill pQ yH`  
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原始汇票original bill UZb!tO2  
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改写||换新票据renewed bill Ul%D}(,  
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即期汇票sight bill||bill on demand ^.~m4t`U  
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…days after date||…days after date…日后付款 ~e#QAaXD#5  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight 't<hhjPqY  
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见票后…月付款…months after sight||…months sight 0;avWa)Q  
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同组票据set of bills D~LU3#n  
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单张汇票sola of exchange||sole of exchange jz"-E  
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远期汇票usance bill||bill at usance =%ZR0cWPoI  
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长期汇票long bill x!QA* M  
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短期汇票short bill ,J ZM%f  
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逾期汇票overdue bill l_z@.</8P@  
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宽限日期days of grace TATH,Sz:x  
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电汇telegraphic transfer （T.T） "R9^X3;  
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邮汇postal order||postal note （Am.）||post office order||money order l5fF.A7TT  
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本票promissory note （P/N） EaXDY<  
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押汇负责书||押汇保证书letter of hypothecation 7<p?E7  
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副保||抵押品||付属担保物collateral security ~sUWXw7~  
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担保书trust receipt||letter of indemnity aB+B1YdY"  
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承兑||认付acceptance 2*1FW v  
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单张承兑general acceptance |nTZ/MXbw  
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有条件承兑qualified acceptance '-k~qQk)6  
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附条件认付conditional acceptance !ii'hwFm$  
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部分认付partial acceptance   b$Ch2Qz0q