[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。   4AQ[igTDP  
会计报表statement of account ,I ZqLA  
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往来帐目account current j? xk&  
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现在往来帐||存款额current accout {=3B)+N  
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销货帐account sales L x.jrF|&  
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共同计算帐项joint account qbb6,DL7J  
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未决帐项outstanding account h$pk<<  
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贷方帐项credit account||creditor account _8^0!,j   
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借方帐项debit account||debtor account .xl.P7@JJ  
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应付帐||应付未付帐account payable b/u8} J  
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应收帐||应收未收帐account receivable hm\\'_u  
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新交易||新帐new account V&*D~Jq  
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未决帐||老帐old account ,?(ciO)  
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现金帐cash account q@l(Qol  
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流水帐running account 0%<+J;'o  
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暂记帐||未定帐suspense account `/4:I  
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过期帐||延滞帐overdue account||pastdue account bd==+  
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杂项帐户sundry account U~H?4Izl=  
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详细帐单||明细表detail account UyiJU~r1  
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呆帐bad account nxo+?:**  
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会计项目title of account MX|H}+\  
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会计薄||帐薄account-book Um.q RZ?  
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营业报告书||损益计算表account of budiness||business report v)X\GmW7w  
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借贷细帐||交验帐account rendered @It>*B yB.  
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明细帐account stated =O$M_1lp  
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与…银行开立一户头to open an account with </`yd2>
 
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与…银行建立交易to keep account with Ea $aUORm  
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继续记帐to keep account gABr@>Vv  
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与…有交易to have an account with 5 Wx~ZQZ  
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作成会计帐||有往来帐项to make out an account with \;X+X,M  
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清算||清理债务to make up an account J @IS\9O  
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清洁帐目||与…停止交易to close ones account with xg@NQI@7   
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结帐to close an account /#NYi,<{X  
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清理未付款to ask an account||to demand an account da!P 0x9p  
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结清差额to balance the account with ^"\s eS  
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清算to settle an account||to liquidate an account||to square an account R7jmv n  
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审查帐目||监查帐目to audit an account X!hIwiA,t  
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检查帐目to examine an account WUc#)EEM)  
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转入A的帐户to charge the amount to As account [jdFA<Is  
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以计帐方式付款to pay on account @H b'8F  
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代理某人||为某人on ones account||on account of one bu7'oB~:V^  
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为自己计算||独立帐目on ones own account n]_[NR) i  
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由某人收益并负风险on ones account and risk||for ones account and risk -~ [9U,  
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由某人负担for ones account||for account of one 5RH2"*8T  
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按某人指示||列入某人帐户by order and for account of one XIo55*  
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列入5月份帐目for May account r"2V  
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编入某中帐项下to pass to the account of||to place to the account of N..j{FE  
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寄出清算书to send in an account||to send in render an account l.\r
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支票薄cheque book \;-fi.Hrf$  
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支票陈票人cheque drawer ^_ t%kmL`  
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持票人cheque holder G2LK]  

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不记名支票cheque to bearer||bearer cheque {e|*01hE  

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记名支票||认人支票cheque to order W3vi@kb]  
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到期支票antedated cheque bWl5(S` Z  
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未到期支票postdated cheque JGC=(;  
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保付支票certified cheque ;fw1
 
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未获兑现支票，退票returned cheque ]0;864X0  
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横线支票crossed cheque pA{ 5V9
 
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普通横线general crossing 9Rm/V5  
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特别横线special crossing mzQ`N}]T:  
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空白支票blank cheque k3+e;[My+  
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失效支票，过期支票stale cheque ,>t69 Ad  
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普通支票open cheque "<}&GcJbz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jjJ2>3avY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZoKcJ
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支票换现金||兑现to cash a cheque 1 T130L  
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清理票款to clear a cheque DmXcPJ[9  
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保证兑现to certify a cheque `OymAyEYQ  
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填写支票数额to fill up a cheque &C>/L;  
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支票上划线to cross a cheque N_L,]QT?  
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开发支票to make out a cheque ??hJEE  
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签发支票，开立支票to draw a cheque||to issue a cheque r%DFve:%  
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透支支票to overdraw a cheque Y^%T}yTtq  
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背书支票to endorse a cheque ;Ut+yuy  
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请付票款||清付票款to pay a cheque||to honour a cheque PX|=(:(k  
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支票退票to dishonour a cheque #S%Q*k<hw  
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拒付支票to refuse a cheque :a:[.  
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拒付支票to stop payment of a cheque ( *G\g=D  
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提示要求付款to present for payment gBu1QviU  
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见票即付持票人payable to bearer 1exl0]-  
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支付指定人payable to order \b}~2oX  
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已过期||无效out of date||stale ,_!6U  
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请给出票人R/D||refer to drawer |L_wX:d`9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >Ps7I  
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文字与数字不一致words and figures differ W{XkVKe1a  
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支票 Q5S,{ ZeT  
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时间已过account closed }4co)B"  
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更改处应加盖印章alterations require initials #s5 pz8v  
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时间已过effects not cleared fYebB7Pv  
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停止付款payment stopped 3L-^<'~-k;  
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支票毁损cheque mutilated 8YY|;\F)J~  
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汇款||寄钱to remit||to send money V6iL5&  
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寄票供取款||支票支付to send a cheque for payment 5/ecaAB2  
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寄款人a remitter [nN7qG  
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收款人a remittee "5DJu~  
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国外汇票foreign Bill x49!{}  
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国内汇票inland Bill XL< )v_  
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跟单汇票documentary bill >POO-8Q  
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空头汇票accommodation bill B5=3r1Ly  
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原始汇票original bill Z-Wfcnk  
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改写||换新票据renewed bill '%4P;HO  
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即期汇票sight bill||bill on demand T`L}[?w  
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…days after date||…days after date…日后付款 'Tf9z+0;  
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…months after date||…months after date…月后付款 /5
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见票后…日付款…days after sight||…days sight r#h {$i
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见票后…月付款…months after sight||…months sight Xz1c6mX|o  
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同组票据set of bills az(5o  
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单张汇票sola of exchange||sole of exchange qpgU8f  
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远期汇票usance bill||bill at usance f)gGH'yOQ  
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长期汇票long bill ) hdgz$cl  
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短期汇票short bill m.146  
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逾期汇票overdue bill ]L]T>~X`  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） TAAR'Jz S  
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邮汇postal order||postal note （Am.）||post office order||money order wz@/5c/u  
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本票promissory note （P/N） {jUvKB_x  
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押汇负责书||押汇保证书letter of hypothecation {6
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副保||抵押品||付属担保物collateral security X@eg<]'m  
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担保书trust receipt||letter of indemnity lk~dgky@  
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承兑||认付acceptance o:f|zf> i<  
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单张承兑general acceptance v(k*A:  
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有条件承兑qualified acceptance I(y`)$}  
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附条件认付conditional acceptance wo$|~ Hr  
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部分认付partial acceptance   3l.Nz@a*