[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。   _W!p8cB  
会计报表statement of account 4NR@u
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往来帐目account current :,pSWfK H  
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现在往来帐||存款额current accout er.L7  
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销货帐account sales f7de'^t9  
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共同计算帐项joint account iX{G]< n  
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未决帐项outstanding account ,SlN zR  
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贷方帐项credit account||creditor account m#H3:-h,  
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借方帐项debit account||debtor account Br>Fpe$q4  
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应付帐||应付未付帐account payable 'WyTI^K9  
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应收帐||应收未收帐account receivable CDy^UQb  
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新交易||新帐new account >n5:1.g  
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未决帐||老帐old account " v*8_El  
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现金帐cash account cvsz%:Vs  
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流水帐running account JHn*->m  
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暂记帐||未定帐suspense account [BbutGvj  
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过期帐||延滞帐overdue account||pastdue account /Wk9-uH  
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杂项帐户sundry account {C*\O)Gep  
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详细帐单||明细表detail account -l+P8:fL~  
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呆帐bad account $e%2t^ i.g  
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会计项目title of account rWtZj} A  
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会计薄||帐薄account-book j{VGClb=T  
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营业报告书||损益计算表account of budiness||business report &UHPX?x  
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借贷细帐||交验帐account rendered &YP#M|  
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明细帐account stated $L4/I!Yf  
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与…银行开立一户头to open an account with >>dm}X  
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与…银行建立交易to keep account with n#Dv2 E=6  
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继续记帐to keep account 8cx=#Me  
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与…有交易to have an account with ^he=)rBb?  
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作成会计帐||有往来帐项to make out an account with u),Qa=Wp  
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清算||清理债务to make up an account wu<])&F  
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清洁帐目||与…停止交易to close ones account with ?{"mP 'dD  
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结帐to close an account uNbH\qd=  
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清理未付款to ask an account||to demand an account .N4  
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结清差额to balance the account with =!Vf  
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清算to settle an account||to liquidate an account||to square an account +YOKA*  
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审查帐目||监查帐目to audit an account ){s*n=KIO  
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检查帐目to examine an account AEmNHO@%q  
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转入A的帐户to charge the amount to As account bo"%0?3n  
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以计帐方式付款to pay on account 6SJ"Tni8  
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代理某人||为某人on ones account||on account of one A% Q !^d  
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为自己计算||独立帐目on ones own account c97{Pu  
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由某人收益并负风险on ones account and risk||for ones account and risk RhI;;
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由某人负担for ones account||for account of one %\O#&=$E  
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按某人指示||列入某人帐户by order and for account of one :pX`?Ew`g  
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列入5月份帐目for May account h+.{2^x  
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编入某中帐项下to pass to the account of||to place to the account of ?,P3)&3g  
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寄出清算书to send in an account||to send in render an account MiT}L  
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支票薄cheque book '#NcZy  
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支票陈票人cheque drawer 5
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持票人cheque holder 'crlA~&#/  
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不记名支票cheque to bearer||bearer cheque waX>0e  
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记名支票||认人支票cheque to order ERwHLA  
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到期支票antedated cheque hPq%Lc   
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未到期支票postdated cheque R [H+qr  
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保付支票certified cheque =_j vk.  
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未获兑现支票，退票returned cheque d]9U^iy  
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横线支票crossed cheque &`b "a!  
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普通横线general crossing =b;>?dP  
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特别横线special crossing 2r$#m*  
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空白支票blank cheque No2b"G@  
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失效支票，过期支票stale cheque 6TP7b|  
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普通支票open cheque Ym;*Y !~[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o1nURJ!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x@8a''  
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支票换现金||兑现to cash a cheque _X?^Cy  
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清理票款to clear a cheque vq34/c^  
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保证兑现to certify a cheque  }-~l!  
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填写支票数额to fill up a cheque :6$>_m=i  
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支票上划线to cross a cheque v+99 -.  
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开发支票to make out a cheque [=~p e|8:  
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签发支票，开立支票to draw a cheque||to issue a cheque s=CK~+,/  
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透支支票to overdraw a cheque /Z7iLq~t"G  
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背书支票to endorse a cheque H/}]FmjN  
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请付票款||清付票款to pay a cheque||to honour a cheque !W?gR.0$=  
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支票退票to dishonour a cheque G}p\8Q}'  
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拒付支票to refuse a cheque q:g2Zc'Y~W  
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拒付支票to stop payment of a cheque c%qv9  
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提示要求付款to present for payment =z8f]/k*>  
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见票即付持票人payable to bearer Fgh]KQ/5  
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支付指定人payable to order //aF5:Y#  
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已过期||无效out of date||stale bwl|0"f+`  
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请给出票人R/D||refer to drawer Ox-|JJ=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8}(]]ayl  
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文字与数字不一致words and figures differ b3VS\[p  
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支票 LupkrxV  
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时间已过account closed >i
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更改处应加盖印章alterations require initials 'R:"5
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时间已过effects not cleared +="e]Yh;  
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停止付款payment stopped ~b2wBs)r  
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支票毁损cheque mutilated .?hP7;hhI  
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汇款||寄钱to remit||to send money j ku}QM^  
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寄票供取款||支票支付to send a cheque for payment W}]%X4<#rN  
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寄款人a remitter o+$7'+y1n-  
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收款人a remittee >cCR2j,r  
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国外汇票foreign Bill |a!fhl+  
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国内汇票inland Bill ;{%\9nS  
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跟单汇票documentary bill 6ZQwBS0
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空头汇票accommodation bill " _ka<R..  
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原始汇票original bill @>U-t{W  
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改写||换新票据renewed bill Q{lpKe0  
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即期汇票sight bill||bill on demand eXf22;Lz  
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…days after date||…days after date…日后付款 Aw5 HF34J  
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…months after date||…months after date…月后付款 tyqT  
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见票后…日付款…days after sight||…days sight  VQS~\:1  
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见票后…月付款…months after sight||…months sight MfWyc_  
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同组票据set of bills @6]sNm  
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单张汇票sola of exchange||sole of exchange K8UP,f2  
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远期汇票usance bill||bill at usance .w8J*JZ  
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长期汇票long bill s pp f  
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短期汇票short bill 'g m0 )r  
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逾期汇票overdue bill ^!<B QP7  
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宽限日期days of grace $4 S@  
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电汇telegraphic transfer （T.T） :<bB?N(  
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邮汇postal order||postal note （Am.）||post office order||money order %B5wH_p  
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本票promissory note （P/N） AK*LyR?  
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押汇负责书||押汇保证书letter of hypothecation =,_ +0M9  
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副保||抵押品||付属担保物collateral security 4'a=pnE$  
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担保书trust receipt||letter of indemnity o:3dfO%nuM  
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承兑||认付acceptance MbZJ;,e?  
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单张承兑general acceptance W;'!g
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有条件承兑qualified acceptance w35J.zn  
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附条件认付conditional acceptance tG9BfGF  
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部分认付partial acceptance   ktFhc3);!