[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。   m";8 nm  
会计报表statement of account O'SxTwO  
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往来帐目account current avS9"e  
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现在往来帐||存款额current accout p*P0<01Z  
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销货帐account sales }xrrHp  
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共同计算帐项joint account %4To@#c  
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未决帐项outstanding account `0ju=FP'u5  
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贷方帐项credit account||creditor account hG'2(Y!  
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借方帐项debit account||debtor account gk6j5 $Y"<  
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应付帐||应付未付帐account payable ;v+CQx  
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应收帐||应收未收帐account receivable ")M.p_b[Z=  
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新交易||新帐new account Js#c9l{{  
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未决帐||老帐old account <db/. A3  
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现金帐cash account CX'E+  
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流水帐running account mg,f>(  
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暂记帐||未定帐suspense account :3n.nKANr  
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过期帐||延滞帐overdue account||pastdue account >`\*
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杂项帐户sundry account yaR;  
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详细帐单||明细表detail account *nW9)T  
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呆帐bad account jRkq^}  
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会计项目title of account @ :4Kk 4g1  
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会计薄||帐薄account-book l>(G3lIw  
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营业报告书||损益计算表account of budiness||business report r=Q5=(hn   
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借贷细帐||交验帐account rendered J| '(;Ay4u  
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明细帐account stated ibc/x v2  
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与…银行开立一户头to open an account with bN&da [K  
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与…银行建立交易to keep account with @#tSx  
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继续记帐to keep account ,R =VzP&  
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与…有交易to have an account with pb Ie)nK  
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作成会计帐||有往来帐项to make out an account with TMCA?r%Y\  
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清算||清理债务to make up an account <pU ou  
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清洁帐目||与…停止交易to close ones account with V^+:U>$w  
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结帐to close an account [B @j@&  
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清理未付款to ask an account||to demand an account WUS9zK  
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结清差额to balance the account with "|*Kf#  
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清算to settle an account||to liquidate an account||to square an account !gfhEzY  
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审查帐目||监查帐目to audit an account 89#0vG7m  
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检查帐目to examine an account .]s(c!{y  
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转入A的帐户to charge the amount to As account hdJwNmEA>  
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以计帐方式付款to pay on account 6.h  
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代理某人||为某人on ones account||on account of one  L|lmStwe  
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为自己计算||独立帐目on ones own account L@n6N|[_  
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由某人收益并负风险on ones account and risk||for ones account and risk sC5uA .?>9  
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由某人负担for ones account||for account of one Jhsv2,8 {  
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按某人指示||列入某人帐户by order and for account of one 2iPmCG  
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列入5月份帐目for May account v=.z|QD^1  
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编入某中帐项下to pass to the account of||to place to the account of O/Y\ps3r  
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寄出清算书to send in an account||to send in render an account d]7|v r]  
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支票薄cheque book cNuHXaWp  
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支票陈票人cheque drawer b@wBR9s  
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持票人cheque holder h eE'S/  
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不记名支票cheque to bearer||bearer cheque 3'[Rvy{  
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记名支票||认人支票cheque to order c{
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到期支票antedated cheque CJ9cCtA  
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未到期支票postdated cheque U#;51_  
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保付支票certified cheque :cc[Jco@w  
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未获兑现支票，退票returned cheque X0y?<G1(a  
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横线支票crossed cheque 0LWdJ($?  
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普通横线general crossing 'FShNY5  
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特别横线special crossing .aNO( /kO  
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空白支票blank cheque bt;lq!g  
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失效支票，过期支票stale cheque a*Rz<08  
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普通支票open cheque K<c2P
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !0`lu_ZN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >yX/+p_  
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支票换现金||兑现to cash a cheque 9+}cE**=d  
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清理票款to clear a cheque (}G!np  
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保证兑现to certify a cheque GSP?X$E  
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填写支票数额to fill up a cheque -OWZ6#v(  
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支票上划线to cross a cheque Yr=8!iR$  
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开发支票to make out a cheque ul$,q05nb  
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签发支票，开立支票to draw a cheque||to issue a cheque uxb:^d?D!  
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透支支票to overdraw a cheque 9mDnKW  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque & pL/ @2+  
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支票退票to dishonour a cheque |4fF T `  
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拒付支票to refuse a cheque :b@igZ<  
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拒付支票to stop payment of a cheque FshC )[w,  
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提示要求付款to present for payment Juu+vMn1  
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见票即付持票人payable to bearer 8{ gXToK  
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支付指定人payable to order ),`8eQC  
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已过期||无效out of date||stale 2w?hgNz  
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请给出票人R/D||refer to drawer >;9NtoE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J'Sm
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文字与数字不一致words and figures differ i=rH7k  
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支票 +}JM&bfK  
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时间已过account closed G5Ykbw#  
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更改处应加盖印章alterations require initials N `$!p9r  
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时间已过effects not cleared e.vtEQV9  
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停止付款payment stopped Tv$s qVe9  
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支票毁损cheque mutilated =.Tv)/ea  
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汇款||寄钱to remit||to send money r{K;|'d%h  
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寄票供取款||支票支付to send a cheque for payment w0J|u'H  
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寄款人a remitter  jNyoN1M  
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收款人a remittee 9A$m$  
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国外汇票foreign Bill <4 8<86TP  
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国内汇票inland Bill lB;FUck9  
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跟单汇票documentary bill 9pSUIl9|j  
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空头汇票accommodation bill p( LZ)7/  
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原始汇票original bill I PCGt{B~  
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改写||换新票据renewed bill _lxco=qd=%  
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即期汇票sight bill||bill on demand gFN9jM  
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…days after date||…days after date…日后付款 :#t*K6dz  
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…months after date||…months after date…月后付款 m_NCx]#e   
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见票后…日付款…days after sight||…days sight ]ZoPQUS?  
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见票后…月付款…months after sight||…months sight b{7E;KyY,  
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同组票据set of bills }Fb!?['G5  
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单张汇票sola of exchange||sole of exchange V A^l+Z,d  
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远期汇票usance bill||bill at usance NZLAk~R;0  
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长期汇票long bill Q9F)  
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短期汇票short bill )u:Q) %$t  
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逾期汇票overdue bill B^ 7eoW  
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宽限日期days of grace sy* y\5yJ  
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电汇telegraphic transfer （T.T） 3Hi+Z}8  
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邮汇postal order||postal note （Am.）||post office order||money order \*T"M*;  
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本票promissory note （P/N） U%<rn(xWXD  
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押汇负责书||押汇保证书letter of hypothecation EV M7Q>  
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副保||抵押品||付属担保物collateral security Ol/\t  
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担保书trust receipt||letter of indemnity j1$8# /r;c  
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承兑||认付acceptance vYmSKS  
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单张承兑general acceptance 9;t]Hp_+K  
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有条件承兑qualified acceptance 0*%&>  
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附条件认付conditional acceptance km5~Gc}  
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部分认付partial acceptance   qem(s</: