[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。   =(aA`:Nl  
会计报表statement of account Z(h.)$yH*=  
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往来帐目account current IoAG!cS  
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现在往来帐||存款额current accout gc6Zy|^V4`  
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销货帐account sales KHO@"+  
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共同计算帐项joint account a +$'ULK+r  
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未决帐项outstanding account T1*%]6&V|  
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贷方帐项credit account||creditor account \9!hg(-F  
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借方帐项debit account||debtor account "p@EY|Zv%I  
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应付帐||应付未付帐account payable :9~LY
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应收帐||应收未收帐account receivable `UD
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新交易||新帐new account ,^1B"#0{C<  
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未决帐||老帐old account u
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现金帐cash account N`J]k B7  
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流水帐running account _;mA(j  
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暂记帐||未定帐suspense account 7 MS-Gs|  
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过期帐||延滞帐overdue account||pastdue account )kEH}P&  
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杂项帐户sundry account z?n6l7sH  
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详细帐单||明细表detail account qVW3oj<2  
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呆帐bad account uD\rmO{  
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会计项目title of account y@(EGfI  
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会计薄||帐薄account-book R*?!xDJ  
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营业报告书||损益计算表account of budiness||business report L}7 TM:%  
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借贷细帐||交验帐account rendered J+TtM>  
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明细帐account stated DyCkz"1S  
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与…银行开立一户头to open an account with `(/xj{"Fr}  
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与…银行建立交易to keep account with BC5R$W.e  
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继续记帐to keep account f\r"7j  
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与…有交易to have an account with hUX8j9N>  
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作成会计帐||有往来帐项to make out an account with  FLZ9Rg  
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清算||清理债务to make up an account G$luGxl[  
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清洁帐目||与…停止交易to close ones account with ).0p\.W~  
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结帐to close an account m%UF{I,  
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清理未付款to ask an account||to demand an account -0BxZ AW=  
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结清差额to balance the account with .3jijc j  
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清算to settle an account||to liquidate an account||to square an account \So)g)K  
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审查帐目||监查帐目to audit an account S,udpQ7  
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检查帐目to examine an account b|G~0[g  
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转入A的帐户to charge the amount to As account KY0<N9{  
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以计帐方式付款to pay on account Oiqc]4TL  
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代理某人||为某人on ones account||on account of one s jaaZx1  
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为自己计算||独立帐目on ones own account tNOOaj9mw  
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由某人收益并负风险on ones account and risk||for ones account and risk aI}htb{m`  
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由某人负担for ones account||for account of one /xr75|-8  
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按某人指示||列入某人帐户by order and for account of one [Z;H=`  
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列入5月份帐目for May account $RHw6*COG  
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编入某中帐项下to pass to the account of||to place to the account of xa !/.  
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寄出清算书to send in an account||to send in render an account '^O
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支票薄cheque book s(=@J?7As  
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支票陈票人cheque drawer
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持票人cheque holder 3 XUsw1,[  
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不记名支票cheque to bearer||bearer cheque -.Z;n1 '^  
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记名支票||认人支票cheque to order Xupwh5 G2  
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到期支票antedated cheque S9qc34\^=  
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未到期支票postdated cheque cNl$ vP83z  
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保付支票certified cheque rp!{QG  
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未获兑现支票，退票returned cheque A$::|2~  
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横线支票crossed cheque C4eQ.ep  
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普通横线general crossing \U HI%1^  
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特别横线special crossing +J2;6t  
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空白支票blank cheque A04E <nr  
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失效支票，过期支票stale cheque x:`"tJa  
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普通支票open cheque QlH,-]N$L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^:^8M4:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Bx ru7E"  
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支票换现金||兑现to cash a cheque }\hz@G<  
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清理票款to clear a cheque QK(w2`  
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保证兑现to certify a cheque ) 0|X];sD  
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填写支票数额to fill up a cheque @ACq:+/Qc  
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支票上划线to cross a cheque @agxu-Y  
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开发支票to make out a cheque /DoSU>%hK  
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签发支票，开立支票to draw a cheque||to issue a cheque '0 J*9  
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透支支票to overdraw a cheque AY_GD ^  
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背书支票to endorse a cheque g1&>.V}!  
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请付票款||清付票款to pay a cheque||to honour a cheque XS=f>e1<W  
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支票退票to dishonour a cheque j]J-#J  
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拒付支票to refuse a cheque K8RV=3MBLD  
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拒付支票to stop payment of a cheque Of m0{c=  
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提示要求付款to present for payment Scfe6+\EW  
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见票即付持票人payable to bearer %#TAz7  
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支付指定人payable to order = OzpI  
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已过期||无效out of date||stale -?w3j9kk>  
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请给出票人R/D||refer to drawer 8>`8p0I$+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dF7
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文字与数字不一致words and figures differ 9<.8mW^68  
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支票 r`i.h ^2De  
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时间已过account closed WW-}c;cnK  
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更改处应加盖印章alterations require initials ),H1z`c&I  
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时间已过effects not cleared 7Kpv fyL{  
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停止付款payment stopped aSI%!Vg.  
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支票毁损cheque mutilated zjSHa'9*  
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汇款||寄钱to remit||to send money =E-o@#BS  
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寄票供取款||支票支付to send a cheque for payment wOLV?Vk  
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寄款人a remitter ~_IQ:]k  
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收款人a remittee B>sQcZ:  
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国外汇票foreign Bill `u_k?)lK  
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国内汇票inland Bill O[z6W.  
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跟单汇票documentary bill Z`|\%D%  
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空头汇票accommodation bill xMa9o  
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原始汇票original bill ;e9&WEG_\  
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改写||换新票据renewed bill f9+6g
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即期汇票sight bill||bill on demand /CbiYm  
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…days after date||…days after date…日后付款 _c-(T& u<  
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…months after date||…months after date…月后付款 Nus]]Iy-g  
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见票后…日付款…days after sight||…days sight P\QbMj1U  
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见票后…月付款…months after sight||…months sight Xn>>hzj-x?  
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同组票据set of bills $D D esy3  
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单张汇票sola of exchange||sole of exchange iOL/u)   
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远期汇票usance bill||bill at usance hTcU %Nc  
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长期汇票long bill @O-\s q  
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短期汇票short bill 'C#[iRG4  
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逾期汇票overdue bill aygK$.wos  
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宽限日期days of grace ta PqRsvu  
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电汇telegraphic transfer （T.T） mG0_&'"YIG  
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邮汇postal order||postal note （Am.）||post office order||money order |L:X$oM  
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本票promissory note （P/N） vz1I/IdTd  
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押汇负责书||押汇保证书letter of hypothecation yx;K &>  
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副保||抵押品||付属担保物collateral security p1mAoVxR  
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担保书trust receipt||letter of indemnity RUVrX`u*(  
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承兑||认付acceptance 0W+RVp=TL1  
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单张承兑general acceptance :()K2<E  
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有条件承兑qualified acceptance R9QW%!:,\2  
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附条件认付conditional acceptance w"O;: `|n  
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部分认付partial acceptance   8H8Q