[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。   qtqTLl@u  
会计报表statement of account IQ&o%   
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往来帐目account current `u./2]n  
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现在往来帐||存款额current accout z>,fuR?9  
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销货帐account sales ))pp{X2m  
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共同计算帐项joint account \Mujx3Fmvx  
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未决帐项outstanding account fnZaIV=H  
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贷方帐项credit account||creditor account H-*"%SJ  
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借方帐项debit account||debtor account nA!Xb'y&  
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应付帐||应付未付帐account payable b),_rr  
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应收帐||应收未收帐account receivable Fu K(SP3  
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新交易||新帐new account =,*4:
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未决帐||老帐old account E!a5-SrR  
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现金帐cash account gFsnL*L0  
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流水帐running account nUAs:Q  
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暂记帐||未定帐suspense account l_G&#sQ0  
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过期帐||延滞帐overdue account||pastdue account .K`^n\T t  
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杂项帐户sundry account FyXz(l:  
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详细帐单||明细表detail account eBD7g-  
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呆帐bad account c3\z  
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会计项目title of account [Z3B~c  
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会计薄||帐薄account-book B}= WxG|)  
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营业报告书||损益计算表account of budiness||business report a0Y/,S*K  
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借贷细帐||交验帐account rendered : "[dr~.  
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明细帐account stated EwSE;R -  
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与…银行开立一户头to open an account with MQR@(>TZy  
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与…银行建立交易to keep account with pN+lC[C  
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继续记帐to keep account Ybr&z7# 2  
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与…有交易to have an account with .bh>_ W_h  
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作成会计帐||有往来帐项to make out an account with H26'8e  
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清算||清理债务to make up an account #D"fCVIS  
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清洁帐目||与…停止交易to close ones account with X0X!:gX  
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结帐to close an account M2ig iR  
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清理未付款to ask an account||to demand an account O>^0}  
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结清差额to balance the account with |q?I(b4Q@  
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清算to settle an account||to liquidate an account||to square an account \*#9Ry^f  
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审查帐目||监查帐目to audit an account dB7E&"f  
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检查帐目to examine an account v~:$]a8  
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转入A的帐户to charge the amount to As account G0Wzx)3]  
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以计帐方式付款to pay on account x
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代理某人||为某人on ones account||on account of one 8Z>ZjNG  
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为自己计算||独立帐目on ones own account LQSno)OZ  
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由某人收益并负风险on ones account and risk||for ones account and risk xz YvD{>  
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由某人负担for ones account||for account of one fL4F ~@`9l  
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按某人指示||列入某人帐户by order and for account of one +O:Qw[BL/Z  
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列入5月份帐目for May account  ( B$;'U<  
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编入某中帐项下to pass to the account of||to place to the account of pdsjX)O+f  
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寄出清算书to send in an account||to send in render an account f+Nq?GvwBQ  
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支票薄cheque book KcP86H52I  
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支票陈票人cheque drawer @Y*ONnl  
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持票人cheque holder %WHue  
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不记名支票cheque to bearer||bearer cheque :<Y,^V(  
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记名支票||认人支票cheque to order Zz=+?L  
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到期支票antedated cheque rgdDkWLXC  
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未到期支票postdated cheque ?8fa/e  
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保付支票certified cheque g:`V:kbY$  
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未获兑现支票，退票returned cheque r
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横线支票crossed cheque 6pM[.:TM   
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普通横线general crossing ie{9zO<d  
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特别横线special crossing 1|l'oTAA  
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空白支票blank cheque qasbK:}  
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失效支票，过期支票stale cheque v8W.84e-  
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普通支票open cheque NK;%c-r0v7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5P-7"g ca  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {fFZ%$  
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支票换现金||兑现to cash a cheque t>"UenJt-  
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清理票款to clear a cheque Ndq/n21j  
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保证兑现to certify a cheque r0t4\d _&  
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填写支票数额to fill up a cheque CAg~K[  
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支票上划线to cross a cheque UtPFkase  
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开发支票to make out a cheque nMm4fns  
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签发支票，开立支票to draw a cheque||to issue a cheque @9#l3  
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透支支票to overdraw a cheque 8LuM eGs  
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背书支票to endorse a cheque W D8  
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请付票款||清付票款to pay a cheque||to honour a cheque ]90BIJ]*c  
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支票退票to dishonour a cheque 3Ye{a<ckK  
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拒付支票to refuse a cheque [}>!$::Y  
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拒付支票to stop payment of a cheque ya3k;j2C  
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提示要求付款to present for payment \-?0ab3Z  
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见票即付持票人payable to bearer LNNwy:_ !  
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支付指定人payable to order jw5ldC>U  
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已过期||无效out of date||stale Cer&VMrQK  
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请给出票人R/D||refer to drawer 3xIelTf*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jK-b#h.gL  
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文字与数字不一致words and figures differ xlcL;
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支票 ;Zm-B]\  
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时间已过account closed }el7@Gv  
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更改处应加盖印章alterations require initials Xp+lpVcJ  
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时间已过effects not cleared P$x9Z3d_  
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停止付款payment stopped HLkI?mW<  
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支票毁损cheque mutilated #w3J+U 6r  
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汇款||寄钱to remit||to send money &]h`kvtBC  
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寄票供取款||支票支付to send a cheque for payment -2[#1S*  
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寄款人a remitter riL|B3  
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收款人a remittee tI@aRF=p]2  
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国外汇票foreign Bill xL*J9&~iG  
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国内汇票inland Bill 2-DG6\QX|  
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跟单汇票documentary bill et/:vLl13  
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空头汇票accommodation bill Qd~z<U l  
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原始汇票original bill {?Nm"#  
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改写||换新票据renewed bill !uoT8BBAk  
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即期汇票sight bill||bill on demand L}CU"  
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…days after date||…days after date…日后付款 Z1jxu;O(  
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…months after date||…months after date…月后付款 9tU"+  
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见票后…日付款…days after sight||…days sight  A yr,  
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见票后…月付款…months after sight||…months sight ?)J/uU2w  
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同组票据set of bills ;&n
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单张汇票sola of exchange||sole of exchange SGSyO0O  
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远期汇票usance bill||bill at usance r&m49N,d  
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长期汇票long bill g3c<c S^l  
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短期汇票short bill =TDKU  
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逾期汇票overdue bill ':fp|m)M  
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宽限日期days of grace 2L1y4nnbwo  
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电汇telegraphic transfer （T.T） O\.^ H/  
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邮汇postal order||postal note （Am.）||post office order||money order ?VNtT/  
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本票promissory note （P/N） 9 Gd6/2  
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押汇负责书||押汇保证书letter of hypothecation EjLq&QR.  
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副保||抵押品||付属担保物collateral security /IWAU)A0  
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担保书trust receipt||letter of indemnity Jz`jN~  
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承兑||认付acceptance ?9()ya-TE  
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单张承兑general acceptance t`z"=S  
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有条件承兑qualified acceptance FB[b]+t`D{  
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附条件认付conditional acceptance R qTO3Kf  
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部分认付partial acceptance   `f>
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