[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。   iT</  
会计报表statement of account LPkl16yZ  
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往来帐目account current P3TM5  
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现在往来帐||存款额current accout *Z3b6X'e  
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销货帐account sales Y9B"yV  
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共同计算帐项joint account X5=I{eY}  
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未决帐项outstanding account 5X:3'
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贷方帐项credit account||creditor account CM)
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借方帐项debit account||debtor account c,}VC-  
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应付帐||应付未付帐account payable 6+:;Mb_S  
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应收帐||应收未收帐account receivable @QF;m  
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新交易||新帐new account xp*d:  
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未决帐||老帐old account mv(/M t  
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现金帐cash account +R"n_6N  
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流水帐running account i#PR Tbc  
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暂记帐||未定帐suspense account ZHCrKp  
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过期帐||延滞帐overdue account||pastdue account zo@,>'m  
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杂项帐户sundry account BRv#`  
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详细帐单||明细表detail account m<!CF3g  
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呆帐bad account {ea*dX872:  
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会计项目title of account /mwDVP<z /  
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会计薄||帐薄account-book %h v-3L#V  
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营业报告书||损益计算表account of budiness||business report M`xI N~  
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借贷细帐||交验帐account rendered ,/[1hhP@  
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明细帐account stated o@YEd
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与…银行开立一户头to open an account with \p)eY#A  
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与…银行建立交易to keep account with .L^F4  
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继续记帐to keep account ")w~pZE&+  
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与…有交易to have an account with .GFKy  
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作成会计帐||有往来帐项to make out an account with C6d#+  
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清算||清理债务to make up an account A$TFa:O|  
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清洁帐目||与…停止交易to close ones account with +lJD7=%K]Z  
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结帐to close an account Z FIgKWZ'  
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清理未付款to ask an account||to demand an account Rz33_ qA  
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结清差额to balance the account with kFi=^#J{  
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清算to settle an account||to liquidate an account||to square an account D+*_iM6[-  
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审查帐目||监查帐目to audit an account $"Nqto~  
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检查帐目to examine an account kk aS&r>  
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转入A的帐户to charge the amount to As account <:~'s]`zf  
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以计帐方式付款to pay on account 0j[%L!h ny  
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代理某人||为某人on ones account||on account of one S&~;l/  
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为自己计算||独立帐目on ones own account Fpnt
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由某人收益并负风险on ones account and risk||for ones account and risk /Y*6mQ:  
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由某人负担for ones account||for account of one zY\MzhkX,  
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按某人指示||列入某人帐户by order and for account of one !T26#>mV  
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列入5月份帐目for May account WJw %[_W  
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编入某中帐项下to pass to the account of||to place to the account of YX6[m6LU  
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寄出清算书to send in an account||to send in render an account T~-PT39E  
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支票薄cheque book ? Eh)JJt  
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支票陈票人cheque drawer ~0XV[$`L  
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持票人cheque holder >-<7 r?~  
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不记名支票cheque to bearer||bearer cheque _.$g?E/(  
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记名支票||认人支票cheque to order tD !$!\`O  
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到期支票antedated cheque 9<S
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未到期支票postdated cheque ^J$?[@qD  
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保付支票certified cheque %["V "{ z  
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未获兑现支票，退票returned cheque J`x!c9zg7  
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横线支票crossed cheque &WGG kn  
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普通横线general crossing KQ(7%W  
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特别横线special crossing q-)Ynp4'  
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空白支票blank cheque e+=P)Zp/  
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失效支票，过期支票stale cheque J|A:C[7 2  
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普通支票open cheque 8bIwRVA2\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1-M\K^F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j >wT-s  
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支票换现金||兑现to cash a cheque *3>$f.
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清理票款to clear a cheque $WV N4fg  
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保证兑现to certify a cheque C3p/|{TP  
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填写支票数额to fill up a cheque dLs40 -R  
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支票上划线to cross a cheque 5#SD$
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开发支票to make out a cheque j\Z/R1RcW  
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签发支票，开立支票to draw a cheque||to issue a cheque ! h "6h  
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透支支票to overdraw a cheque 8=%%C:  
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背书支票to endorse a cheque }BpCa6SAs  
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请付票款||清付票款to pay a cheque||to honour a cheque HW)4#nLhh  
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支票退票to dishonour a cheque O+Zt*
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拒付支票to refuse a cheque `(r[BV|h}  
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拒付支票to stop payment of a cheque d{UyiZm\  
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提示要求付款to present for payment )>]~Y  
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见票即付持票人payable to bearer [f'V pId8  
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支付指定人payable to order 3
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已过期||无效out of date||stale ~ mqiXr8  
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请给出票人R/D||refer to drawer m'))prl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O<&8gk~  
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文字与数字不一致words and figures differ t;7 tuq   
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支票 S}q6CG7 u  
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时间已过account closed @S/jVXA  
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更改处应加盖印章alterations require initials ^f:oKKaAW;  
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时间已过effects not cleared GA,6G [E  
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停止付款payment stopped K,7IBv,B[  
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支票毁损cheque mutilated nE!h&}(  
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汇款||寄钱to remit||to send money J.
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寄票供取款||支票支付to send a cheque for payment l6^IX0&p  
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寄款人a remitter oMH-mG7:K  
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收款人a remittee  jpcbW  
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国外汇票foreign Bill 1'c  
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国内汇票inland Bill s8,{8k  
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跟单汇票documentary bill
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空头汇票accommodation bill N# o" W  
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原始汇票original bill 3l?D%E]P  

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改写||换新票据renewed bill F`W8\u'db  
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即期汇票sight bill||bill on demand O>YXvu  
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…days after date||…days after date…日后付款 5r;M61  
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…months after date||…months after date…月后付款 yDwG,)m 4s  
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见票后…日付款…days after sight||…days sight u`Ew^-">  
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见票后…月付款…months after sight||…months sight JTH8vk:@  
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同组票据set of bills zD>:Kj5  
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单张汇票sola of exchange||sole of exchange l56D?E8  
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远期汇票usance bill||bill at usance XdKhT618G  
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长期汇票long bill J%ym1A9  
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短期汇票short bill n:c)R8X]  
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逾期汇票overdue bill ]=5nC )|  
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宽限日期days of grace )*[3Imq/  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order $x T'cl/IH  
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本票promissory note （P/N） q5il9*)d(  
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押汇负责书||押汇保证书letter of hypothecation HhfuHZ<  
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副保||抵押品||付属担保物collateral security '+tU8Pb  
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担保书trust receipt||letter of indemnity Z2d,J>-  
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承兑||认付acceptance ~Ein)5  
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单张承兑general acceptance {Z <4  
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有条件承兑qualified acceptance CA[-\>J7y  
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附条件认付conditional acceptance n m4+$GW  
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部分认付partial acceptance   fk%r?K6K