[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。   EfX\"y  
会计报表statement of account %
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往来帐目account current Az7 ]qb  
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现在往来帐||存款额current accout IG+g7kDCY  
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销货帐account sales kEgpF{"%n  
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共同计算帐项joint account J>l?HK  
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未决帐项outstanding account 6k_Uq.<X  
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贷方帐项credit account||creditor account !4-4i  
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借方帐项debit account||debtor account \q
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应付帐||应付未付帐account payable TZ63=m  
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应收帐||应收未收帐account receivable WBD?|
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新交易||新帐new account -Bl]RpHCe  
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未决帐||老帐old account TjDtNE  
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现金帐cash account 2eHVl.C5  
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流水帐running account I_5/e>9  
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暂记帐||未定帐suspense account l$1 NI#
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过期帐||延滞帐overdue account||pastdue account 99.F'Gz  
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杂项帐户sundry account obE8iG@H  
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详细帐单||明细表detail account m% 3 D  
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呆帐bad account `!t-$i  
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会计项目title of account =6qTz3t  
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会计薄||帐薄account-book d|oO2yzWv  
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营业报告书||损益计算表account of budiness||business report 1cv~_jFh  
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借贷细帐||交验帐account rendered hVmnXT 3Z  
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明细帐account stated mM7 2>1~L*  
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与…银行开立一户头to open an account with );':aXj  
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与…银行建立交易to keep account with ('SId@  
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继续记帐to keep account pd#Sn+&rf  
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与…有交易to have an account with e~'lWJD  
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作成会计帐||有往来帐项to make out an account with Nw'03Jzx_  
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清算||清理债务to make up an account @]vY[O!&;  
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清洁帐目||与…停止交易to close ones account with N=B G0t$  
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结帐to close an account ,< x/  
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清理未付款to ask an account||to demand an account A,9JbX  
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结清差额to balance the account with %`
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清算to settle an account||to liquidate an account||to square an account n?.;*:  
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审查帐目||监查帐目to audit an account p0bWzIH  
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检查帐目to examine an account a)JXxst  
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转入A的帐户to charge the amount to As account ^ ~Eh+  
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以计帐方式付款to pay on account Cy]=Y  
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代理某人||为某人on ones account||on account of one ZwS:Te9-  
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为自己计算||独立帐目on ones own account ^)H
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由某人收益并负风险on ones account and risk||for ones account and risk [s>3xWZ+a  
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由某人负担for ones account||for account of one ! I@w3`  
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按某人指示||列入某人帐户by order and for account of one v|%41xOsr  
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列入5月份帐目for May account %e E^Y<@g  
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编入某中帐项下to pass to the account of||to place to the account of pLB2! +  
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寄出清算书to send in an account||to send in render an account Ay16/7h@hi  
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支票薄cheque book Qg*\aa94  
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支票陈票人cheque drawer +Q5O$8i  
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持票人cheque holder ]RCo@QW  
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不记名支票cheque to bearer||bearer cheque 4\;zz85E  
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记名支票||认人支票cheque to order Q|(}rIWOQA  
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到期支票antedated cheque -zg*p&F  
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未到期支票postdated cheque UQl?
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保付支票certified cheque fs!dI  
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未获兑现支票，退票returned cheque :U?g']`Z##  
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横线支票crossed cheque o*KAS
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普通横线general crossing Q0
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特别横线special crossing
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空白支票blank cheque 4:V +>Jt  
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失效支票，过期支票stale cheque gfL:SP8  
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普通支票open cheque FWW4n_74  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aCU[9Xr?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0AnL]`"t.3  
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支票换现金||兑现to cash a cheque IjhRSrCv  
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清理票款to clear a cheque UC&$8^  
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保证兑现to certify a cheque /M5.Z~|/  
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填写支票数额to fill up a cheque .\bJ,of9  
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支票上划线to cross a cheque l&H-<Z.8m  
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开发支票to make out a cheque mLq0;uGL|  
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签发支票，开立支票to draw a cheque||to issue a cheque R5sE Q| E  
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透支支票to overdraw a cheque XzAXcxC6G  
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背书支票to endorse a cheque 6?"Gj}|r  
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请付票款||清付票款to pay a cheque||to honour a cheque z7fX!'3V  
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支票退票to dishonour a cheque >u%B n\G  
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拒付支票to refuse a cheque o5],c9R9b  
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拒付支票to stop payment of a cheque L<  
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提示要求付款to present for payment FkMM>X  
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见票即付持票人payable to bearer Z){fie4WM  
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支付指定人payable to order nJH'^rO!C  
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已过期||无效out of date||stale '<"%>-^Gn  
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请给出票人R/D||refer to drawer B \V;{:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds . ErR-p=-  
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文字与数字不一致words and figures differ }Ej^"T:H_;  
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支票 Dmtsu2o  
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时间已过account closed i;2V  
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更改处应加盖印章alterations require initials Or1ikI"  
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时间已过effects not cleared mqQ //$Y   
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停止付款payment stopped )q+;+J`>  
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支票毁损cheque mutilated c }7Rt|`c  
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汇款||寄钱to remit||to send money S#D6mg$Z,  
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寄票供取款||支票支付to send a cheque for payment o 3 G*   
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寄款人a remitter {Pi]i?  
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收款人a remittee "Kn%|\YL@4  
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国外汇票foreign Bill "\Nn,3 qp  
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国内汇票inland Bill Rp""&0  
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跟单汇票documentary bill arj?U= zy  
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空头汇票accommodation bill K@@[N17/8  
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原始汇票original bill 2~*.X^dR  
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改写||换新票据renewed bill z
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即期汇票sight bill||bill on demand .~dNzonq  
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…days after date||…days after date…日后付款 =?gB@vS  
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…months after date||…months after date…月后付款 "_T8Km008  
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见票后…日付款…days after sight||…days sight RwptFO  
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见票后…月付款…months after sight||…months sight yd4\%%]  
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同组票据set of bills hMvLx>q3)  
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单张汇票sola of exchange||sole of exchange %d#h<e|,.  
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远期汇票usance bill||bill at usance I8:A]  
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长期汇票long bill /I/gbmc)  
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短期汇票short bill ~SN  *  
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逾期汇票overdue bill R *uwp'@  
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宽限日期days of grace 7lH3)9G;  
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电汇telegraphic transfer （T.T） >`(]&o6<$  
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邮汇postal order||postal note （Am.）||post office order||money order U8
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本票promissory note （P/N） F2:nL`]b[  
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押汇负责书||押汇保证书letter of hypothecation <*F!A' w2o  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity [.j&~\AG  
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承兑||认付acceptance u]uZc~T  
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单张承兑general acceptance p38RgEf  
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有条件承兑qualified acceptance 0n-S%e5  
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附条件认付conditional acceptance /JbO$A  
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部分认付partial acceptance   gO%oA} !i