[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。   Y)=89s&t  
会计报表statement of account D; 0iNcit  
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往来帐目account current !Xbr7:UPN1  
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现在往来帐||存款额current accout }FTyRHD|  
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销货帐account sales -H%806NAX7  
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共同计算帐项joint account '14 G0<;yL  
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未决帐项outstanding account bw8~p%l?  
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贷方帐项credit account||creditor account mGXjSWsd  
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借方帐项debit account||debtor account xsx @aF  
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应付帐||应付未付帐account payable (=H%VXQH  
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应收帐||应收未收帐account receivable 6BihZ
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新交易||新帐new account [lqwzW{(UN  
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未决帐||老帐old account ZkW
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现金帐cash account {q%wr*  
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流水帐running account 1f]04TI  
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暂记帐||未定帐suspense account Vf#X[$pc/  
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过期帐||延滞帐overdue account||pastdue account A@BYd'}]  
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杂项帐户sundry account Gpws_jw  
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详细帐单||明细表detail account N/QTf1$  
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呆帐bad account ,y}?Z8?63  
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会计项目title of account g wDQ@  
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会计薄||帐薄account-book 5F{NPKaQ  
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营业报告书||损益计算表account of budiness||business report `9BZ))Pg  
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借贷细帐||交验帐account rendered `iYiAc  
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明细帐account stated 4}@J]_]Z  
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与…银行开立一户头to open an account with T8( \:v
 
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与…银行建立交易to keep account with "]\sw"zO?  
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继续记帐to keep account e
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与…有交易to have an account with :.wR*E  
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作成会计帐||有往来帐项to make out an account with 32nB9[l  
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清算||清理债务to make up an account 2P3,\L  
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清洁帐目||与…停止交易to close ones account with 1vKAJ<4W  
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结帐to close an account }8 V/Cd9  
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清理未付款to ask an account||to demand an account .nDB{@#  
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结清差额to balance the account with fXNl27c-  
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清算to settle an account||to liquidate an account||to square an account $K& #
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审查帐目||监查帐目to audit an account @fz0-vT,  
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检查帐目to examine an account K=Q<G:+&V  
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转入A的帐户to charge the amount to As account Hs9; &C  
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以计帐方式付款to pay on account {3)^$F=T  
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代理某人||为某人on ones account||on account of one U5[,UrC  
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为自己计算||独立帐目on ones own account Z'Uc }M'U  
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由某人收益并负风险on ones account and risk||for ones account and risk xZ=6  
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由某人负担for ones account||for account of one NzBX2  
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按某人指示||列入某人帐户by order and for account of one b^s>yN  
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列入5月份帐目for May account c.?+rcnq  
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编入某中帐项下to pass to the account of||to place to the account of o[Gp*o\  
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寄出清算书to send in an account||to send in render an account Y^(Nz
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支票薄cheque book b0:5i<"w6  
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支票陈票人cheque drawer JI7.:k;  
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持票人cheque holder 3:
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不记名支票cheque to bearer||bearer cheque kf-/rC)>  
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记名支票||认人支票cheque to order }'c@E0"  
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到期支票antedated cheque -Izc-W  
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未到期支票postdated cheque j"J[dlm2M  
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保付支票certified cheque i9B1/?^W&  
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未获兑现支票，退票returned cheque >=!
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横线支票crossed cheque <f/wWu}  
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普通横线general crossing 6~y7A<[^  
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特别横线special crossing ^[u*m%UB  
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空白支票blank cheque |@lVFEl]  
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失效支票，过期支票stale cheque _3{,nhkf:!  
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普通支票open cheque 7J$ 5dFV2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MI<XLn!*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @Tl!A1y?  
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支票换现金||兑现to cash a cheque i@|.1dWh  
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清理票款to clear a cheque TPeBb8v8D  
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保证兑现to certify a cheque 7h3JH  
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填写支票数额to fill up a cheque _-.~>C  
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支票上划线to cross a cheque D@yuldx'/  
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开发支票to make out a cheque M+N7JpR  
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签发支票，开立支票to draw a cheque||to issue a cheque |NiWr1&i0  
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透支支票to overdraw a cheque ;%R+]&J  
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背书支票to endorse a cheque }Pj3O~ z  
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请付票款||清付票款to pay a cheque||to honour a cheque oVc l (  
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支票退票to dishonour a cheque Odo"S;)  
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拒付支票to refuse a cheque h4GR:`  
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拒付支票to stop payment of a cheque Ass8c]H@  
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提示要求付款to present for payment 9K8f ##3  
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见票即付持票人payable to bearer up~l4]b+  
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支付指定人payable to order H>-?/H  
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已过期||无效out of date||stale nFl=D=50-  
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请给出票人R/D||refer to drawer  #EpDIL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p;VqkSQ76  
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文字与数字不一致words and figures differ DU7kZ  
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支票 VwoCRq*  
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时间已过account closed n%Xw6qV:  
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更改处应加盖印章alterations require initials *?gn@ 4Ly  
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时间已过effects not cleared ?Z]}G  
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停止付款payment stopped 3vOI=ar=L~  
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支票毁损cheque mutilated V0L^pDLOV  
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汇款||寄钱to remit||to send money 6.~(oepu  
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寄票供取款||支票支付to send a cheque for payment @P"q`*  
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寄款人a remitter \XMl8G  
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收款人a remittee D}!U?]la&  
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国外汇票foreign Bill "S[VtuxPCU  
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国内汇票inland Bill WLNkO^zb  
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跟单汇票documentary bill `M4;aN  
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空头汇票accommodation bill ,i*^fpF`F"  
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原始汇票original bill :n'QN Gj  
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改写||换新票据renewed bill 'L3 \I  
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即期汇票sight bill||bill on demand o?p) V^7  
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…days after date||…days after date…日后付款 qg.[M*  
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…months after date||…months after date…月后付款 pb E`Eq  
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见票后…日付款…days after sight||…days sight 3O#7OL68v  
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见票后…月付款…months after sight||…months sight <hy>NM@$  
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同组票据set of bills 7qW:^2y  
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单张汇票sola of exchange||sole of exchange 'd6hQ4Vw4  
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远期汇票usance bill||bill at usance X% _~9'#%  
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长期汇票long bill 1Kc*MS  
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短期汇票short bill 4F:RLj9P!  
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逾期汇票overdue bill MQG$J!N  
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宽限日期days of grace 4&|9304<H  
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电汇telegraphic transfer （T.T） v"$; aJ  
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邮汇postal order||postal note （Am.）||post office order||money order n.A  
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本票promissory note （P/N） a[#4Oq/t$  
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押汇负责书||押汇保证书letter of hypothecation np>*O}r*  
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副保||抵押品||付属担保物collateral security qmL!"ZRLF  
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担保书trust receipt||letter of indemnity foJ|Q\Z,T  
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承兑||认付acceptance _D+
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单张承兑general acceptance U9k}y  

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有条件承兑qualified acceptance `/|=eQ")o@  
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附条件认付conditional acceptance Hv IN'  
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部分认付partial acceptance   \NSwoP