[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。   BbzIQg:  
会计报表statement of account mx2Ov u  
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往来帐目account current gO]8hLT  
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现在往来帐||存款额current accout 9*CRMkPrd  
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销货帐account sales ORfMp'uP=  
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共同计算帐项joint account .5#+)] l  
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未决帐项outstanding account lhF)$M  
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贷方帐项credit account||creditor account cvV8;  
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借方帐项debit account||debtor account Ga;Lm?6-  
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应付帐||应付未付帐account payable /J&_ZDNV~  
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应收帐||应收未收帐account receivable #| m*
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新交易||新帐new account %D+NrL(  
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未决帐||老帐old account }\EHZ  
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现金帐cash account (gUxS.zU  
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流水帐running account XC[bEp$  
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暂记帐||未定帐suspense account Yg]!`(db  
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过期帐||延滞帐overdue account||pastdue account Cvtz&dH  
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杂项帐户sundry account /m+.5Qz9)@  
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详细帐单||明细表detail account !F#^Peb  
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呆帐bad account 8|IlJiJ~v  
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会计项目title of account wL" 2Cm  
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会计薄||帐薄account-book cK1RmL"3  
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营业报告书||损益计算表account of budiness||business report ZNY),3?  
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借贷细帐||交验帐account rendered ci{WyIh  
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明细帐account stated "o$)z'q
 
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与…银行开立一户头to open an account with L ^{C4}x=  
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与…银行建立交易to keep account with 'Rw*WK  
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继续记帐to keep account .oxeo0@~  
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与…有交易to have an account with 6yXMre)YV  
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作成会计帐||有往来帐项to make out an account with uZ(,7>0  
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清算||清理债务to make up an account xX2/uxi8  
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清洁帐目||与…停止交易to close ones account with 6gJc?+  
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结帐to close an account h&:6S  
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清理未付款to ask an account||to demand an account ed4`n
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结清差额to balance the account with jinXK  
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清算to settle an account||to liquidate an account||to square an account RS /*Dp^  
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审查帐目||监查帐目to audit an account d m$iiRY  
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检查帐目to examine an account uE:`Fo=y  
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转入A的帐户to charge the amount to As account #i}:CI>2  
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以计帐方式付款to pay on account y`p(}X`>  
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代理某人||为某人on ones account||on account of one ,NoWAmv  
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为自己计算||独立帐目on ones own account W#lt_2!j  
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由某人收益并负风险on ones account and risk||for ones account and risk wQw y+S  
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由某人负担for ones account||for account of one HC/?o0  
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按某人指示||列入某人帐户by order and for account of one !S5_+.U#  
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列入5月份帐目for May account '?dT<w=Y&  
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编入某中帐项下to pass to the account of||to place to the account of MgUjB~)Y  
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寄出清算书to send in an account||to send in render an account Vf] ;hm  
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支票薄cheque book ?_+8K`B  
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支票陈票人cheque drawer `}|$eF&  
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持票人cheque holder KB6`OT^b{r  
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不记名支票cheque to bearer||bearer cheque iK3gw<g  
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记名支票||认人支票cheque to order Z]x)d|3;  
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到期支票antedated cheque +[Zcz4\9  
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未到期支票postdated cheque i*2l4  
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保付支票certified cheque q"|#KT^)  
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未获兑现支票，退票returned cheque do&0m[x%  
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横线支票crossed cheque  O)?  
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普通横线general crossing Xl\yOMfp  
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特别横线special crossing ST7Xgma-  
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空白支票blank cheque jO6yZt  
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失效支票，过期支票stale cheque T$r?LIa ,Q  
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普通支票open cheque "R9^X3;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W9%B9~\G;+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }}MZgm~U)  
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支票换现金||兑现to cash a cheque :dkBr@u96O  
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清理票款to clear a cheque bJ6@ B<  
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保证兑现to certify a cheque W
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填写支票数额to fill up a cheque Q]NGd 0J  
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支票上划线to cross a cheque \QKr2|  
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开发支票to make out a cheque n`af2I2  
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签发支票，开立支票to draw a cheque||to issue a cheque zgR@-OtFZ  
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透支支票to overdraw a cheque | *J-9  
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背书支票to endorse a cheque )TFBb\f>v  
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请付票款||清付票款to pay a cheque||to honour a cheque LUjev\Re  
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支票退票to dishonour a cheque FTfejk!  
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拒付支票to refuse a cheque :*wjC.Z  
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拒付支票to stop payment of a cheque U'tfsf/V  
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提示要求付款to present for payment F]SA1ry  
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见票即付持票人payable to bearer HX3R@^vo  
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支付指定人payable to order WhR j@y  
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已过期||无效out of date||stale iJrF$Xw  
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请给出票人R/D||refer to drawer URodvyD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #iOoi9(  
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文字与数字不一致words and figures differ
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支票 rR4_=S<Mi:  
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时间已过account closed %U&O \GB  
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更改处应加盖印章alterations require initials HD(4Ms  
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时间已过effects not cleared n4cM /unU  
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停止付款payment stopped 2FxrMCC  
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支票毁损cheque mutilated p`jkyi  
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汇款||寄钱to remit||to send money 0^41dfdE  
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寄票供取款||支票支付to send a cheque for payment X|}yp|  
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寄款人a remitter c/Fy1Lv\  
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收款人a remittee }fps~R  
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国外汇票foreign Bill Y40`~  
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国内汇票inland Bill Yj/aa0Ka4  
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跟单汇票documentary bill :+%"kgJNL  
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空头汇票accommodation bill i6L>,^Dg  
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原始汇票original bill ~=$0=)c  
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改写||换新票据renewed bill $#3O:aW  
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即期汇票sight bill||bill on demand q]%eLfC(  
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…days after date||…days after date…日后付款 bXSsN\:Y@[  
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…months after date||…months after date…月后付款 !i>&z?  
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见票后…日付款…days after sight||…days sight EW$.,%b1  
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见票后…月付款…months after sight||…months sight ,8=`Y9#  
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同组票据set of bills L="ipM:Z  
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单张汇票sola of exchange||sole of exchange Z7\}x"hk  
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远期汇票usance bill||bill at usance u'Od~x^z  
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长期汇票long bill ~>&Jks_Q  
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短期汇票short bill h/'b(9fS  
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逾期汇票overdue bill tu4-##{  
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宽限日期days of grace Q7 4Q|r7  
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电汇telegraphic transfer （T.T） v&7yqEm}B  
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邮汇postal order||postal note （Am.）||post office order||money order O V"5:){  
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本票promissory note （P/N） "b~-`ni  
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押汇负责书||押汇保证书letter of hypothecation ]'.D@vFGO  
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副保||抵押品||付属担保物collateral security *#n#J[  
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担保书trust receipt||letter of indemnity xYLTz8g=  
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承兑||认付acceptance {uCXF~v  
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单张承兑general acceptance S5+W<Qs  
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有条件承兑qualified acceptance VYo2m  
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附条件认付conditional acceptance 6)]zt  
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部分认付partial acceptance   it.'.aK4