[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。   wj8\eK)]L  
会计报表statement of account *, R ~[g  
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往来帐目account current rIX 40,`  
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现在往来帐||存款额current accout PiLLUyQx  
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销货帐account sales ' i;ofJ[.c  
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共同计算帐项joint account OkphbAX  
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未决帐项outstanding account hDbZ62DDN  
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贷方帐项credit account||creditor account (CE2]Nv9")  
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借方帐项debit account||debtor account 0qBXL;sE  
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应付帐||应付未付帐account payable '=IuwCB|;  
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应收帐||应收未收帐account receivable N]|U-fN\  
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新交易||新帐new account .\)p3pC)  
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未决帐||老帐old account hy:K) _   
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现金帐cash account cH7D@p}  
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流水帐running account ||?wRMV  
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暂记帐||未定帐suspense account iainl@3Qj  
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过期帐||延滞帐overdue account||pastdue account !?)iP  
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杂项帐户sundry account fGLOXbsA  
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详细帐单||明细表detail account o6;VrpaNi  
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呆帐bad account gClD VO  
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会计项目title of account ~9ILN~91  
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会计薄||帐薄account-book x]U (EX`t$  
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营业报告书||损益计算表account of budiness||business report X]*W +  
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借贷细帐||交验帐account rendered W.,J'  
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明细帐account stated Dl/_jM  
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与…银行开立一户头to open an account with fhn
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与…银行建立交易to keep account with 9e :E% 2  
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继续记帐to keep account @#H{nj Z  
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与…有交易to have an account with A1ebXXD)  
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作成会计帐||有往来帐项to make out an account with khv!\^&DD  
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清算||清理债务to make up an account HIa$0g0J  
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清洁帐目||与…停止交易to close ones account with >6DY3\  
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结帐to close an account l*m|b""].u  
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清理未付款to ask an account||to demand an account =W|Q0|U  
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结清差额to balance the account with }b^lg&$(  
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清算to settle an account||to liquidate an account||to square an account ?GC0dN   
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审查帐目||监查帐目to audit an account 6e*b;{d  
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检查帐目to examine an account \~H"!vj
  
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转入A的帐户to charge the amount to As account }Tef;8
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以计帐方式付款to pay on account DRIv<=Bt  
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代理某人||为某人on ones account||on account of one ?f`-&c;  
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为自己计算||独立帐目on ones own account $S}x'F!4_  
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由某人收益并负风险on ones account and risk||for ones account and risk !%X`c94  
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由某人负担for ones account||for account of one eQx"nl3U%  
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按某人指示||列入某人帐户by order and for account of one &3f.78a  
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列入5月份帐目for May account "/?qT;<$)  
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编入某中帐项下to pass to the account of||to place to the account of 72zuI4&  
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寄出清算书to send in an account||to send in render an account u&xK>7  
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支票薄cheque book ,`zRlkX  
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支票陈票人cheque drawer ?ljod6  
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持票人cheque holder N-9gfG  
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不记名支票cheque to bearer||bearer cheque vqOLSE"t*O  
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记名支票||认人支票cheque to order A9Wqz"[  
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到期支票antedated cheque V?59.TJ  
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未到期支票postdated cheque qd~98FS  
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保付支票certified cheque S<!_ uq  
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未获兑现支票，退票returned cheque ^Lmc%y  
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横线支票crossed cheque prEu9$:t  
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普通横线general crossing 9jR[:[  
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特别横线special crossing 3V Mh)  
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空白支票blank cheque I\rZk9F  
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失效支票，过期支票stale cheque e(w/m(!Wny  
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普通支票open cheque ri<'-wi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jemxky  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n4WS V  
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支票换现金||兑现to cash a cheque 'Gl;Ir^  
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清理票款to clear a cheque R2N^'  
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保证兑现to certify a cheque U
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填写支票数额to fill up a cheque +MNSZLP]  
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支票上划线to cross a cheque Ii~; d3.  
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开发支票to make out a cheque b&=]S(  
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签发支票，开立支票to draw a cheque||to issue a cheque v#<\:|XAg  
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透支支票to overdraw a cheque Job/@> ;  
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背书支票to endorse a cheque <\, & :<  
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请付票款||清付票款to pay a cheque||to honour a cheque OlEpid'Z  
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支票退票to dishonour a cheque 4)c+t"h  
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拒付支票to refuse a cheque `aO.=:O_  
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拒付支票to stop payment of a cheque U:qF/%w  
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提示要求付款to present for payment n<{
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见票即付持票人payable to bearer yrO?Np  
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支付指定人payable to order Qn* 6D  
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已过期||无效out of date||stale rW[SU
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请给出票人R/D||refer to drawer N].4"0Jv-D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >5c]
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文字与数字不一致words and figures differ %=BtOM_2  
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支票 PDhWFF  
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时间已过account closed :H{Bb{B%  
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更改处应加盖印章alterations require initials &uPDZ#C-  
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时间已过effects not cleared ~,T+JX  
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停止付款payment stopped ~*,Wj?~+7  
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支票毁损cheque mutilated < iRWd  
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汇款||寄钱to remit||to send money -rO*7HO
 
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寄票供取款||支票支付to send a cheque for payment &;s<dDQK  
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寄款人a remitter lr0M<5d=p  
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收款人a remittee <}cZi4l'  
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国外汇票foreign Bill 2 ^oGwx @  
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国内汇票inland Bill a}dw9wU!:  
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跟单汇票documentary bill \qB6TiB/  
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空头汇票accommodation bill i\ "{#  
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原始汇票original bill M|H2kvl  
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改写||换新票据renewed bill y] y9'5_  

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即期汇票sight bill||bill on demand l CHo+>\Z  
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…days after date||…days after date…日后付款 xj7vI&u.  
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…months after date||…months after date…月后付款 QvJZkGX  
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见票后…日付款…days after sight||…days sight MnS+ nH!d  
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见票后…月付款…months after sight||…months sight {Xv3:"E"O  
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同组票据set of bills (0}j]p'w  
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单张汇票sola of exchange||sole of exchange ]
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远期汇票usance bill||bill at usance |6*Va%LYO-  
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长期汇票long bill )qd={  
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短期汇票short bill MQ9vPgh  
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逾期汇票overdue bill ~1ps7[  
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宽限日期days of grace -=sf}4A  
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电汇telegraphic transfer （T.T） BV1u,<T"  
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邮汇postal order||postal note （Am.）||post office order||money order !t%Q{`p  
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本票promissory note （P/N） B% mtp;) P  
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押汇负责书||押汇保证书letter of hypothecation C]Q>*=r  
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副保||抵押品||付属担保物collateral security MX?}?"y  
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担保书trust receipt||letter of indemnity Z'e\_C  
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承兑||认付acceptance #'8)u)!  
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单张承兑general acceptance n
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有条件承兑qualified acceptance "*t6t4/Q  
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附条件认付conditional acceptance u]0!|Jd0  
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部分认付partial acceptance   nSS}%&a:LX