[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。   LT'#0dCC  
会计报表statement of account >6jyd{  
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往来帐目account current -J? df  
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现在往来帐||存款额current accout 4XX21<yn  
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销货帐account sales ~a/yLI"'g  
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共同计算帐项joint account <;v{`@
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未决帐项outstanding account Eq'{uV:  
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贷方帐项credit account||creditor account -#)xeW.d  
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借方帐项debit account||debtor account ;]<$p[m  
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应付帐||应付未付帐account payable eN}FBX#'  
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应收帐||应收未收帐account receivable ?P"ht  
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新交易||新帐new account nSd?P'PFg  
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未决帐||老帐old account _NqEhf:8  
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现金帐cash account ,JV D ;u  
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流水帐running account PX]A1Kt?  
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暂记帐||未定帐suspense account Z
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过期帐||延滞帐overdue account||pastdue account ~>#=$#V   
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杂项帐户sundry account 9^Wj<  
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详细帐单||明细表detail account ^>k[T.  
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呆帐bad account \[Rh\v&  
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会计项目title of account c9f~^}jNb  
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营业报告书||损益计算表account of budiness||business report 5O*.qp?  
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借贷细帐||交验帐account rendered 3go !P])  
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明细帐account stated -+ $ u  
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与…银行开立一户头to open an account with p~=%CG^5  
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与…银行建立交易to keep account with Ak>RLD25_  
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继续记帐to keep account jC;XY!d6  
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与…有交易to have an account with 7jEAhi!Cq(  
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作成会计帐||有往来帐项to make out an account with SU H^]4>  
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清算||清理债务to make up an account ^#gGA_H  
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清洁帐目||与…停止交易to close ones account with H(n_g QAX  
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结帐to close an account s_EiA _  
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清理未付款to ask an account||to demand an account Nu|?s -  
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结清差额to balance the account with a-8~f8na{(  
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清算to settle an account||to liquidate an account||to square an account *4=Fy:R]O  
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审查帐目||监查帐目to audit an account A\k-OP]  
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检查帐目to examine an account *)u
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转入A的帐户to charge the amount to As account C,jPr )6)  
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以计帐方式付款to pay on account ?MO'WB9+JR  
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代理某人||为某人on ones account||on account of one mQ' ]0DS  
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为自己计算||独立帐目on ones own account ;#f_e;  
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由某人收益并负风险on ones account and risk||for ones account and risk EHo"y.ODg  
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由某人负担for ones account||for account of one _L# Tp  
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按某人指示||列入某人帐户by order and for account of one c}rRNS$F  
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列入5月份帐目for May account X>*zA?:  
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编入某中帐项下to pass to the account of||to place to the account of :%!SzI?  
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寄出清算书to send in an account||to send in render an account uP+ j_is
 
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支票薄cheque book =]7 \--  
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支票陈票人cheque drawer 7&HP2r  
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持票人cheque holder B / Dj2  
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不记名支票cheque to bearer||bearer cheque 2<B+ID3qv  
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记名支票||认人支票cheque to order KJ(zLwQ:  
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到期支票antedated cheque =}Cb?C[;  
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未到期支票postdated cheque tX)]ZuEi$  
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保付支票certified cheque +x+H(of.  
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未获兑现支票，退票returned cheque M5%xp.B  
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横线支票crossed cheque 'z!I#Y!Y  
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普通横线general crossing _ H@pYMNH  
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特别横线special crossing .#+r H}=Z  
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空白支票blank cheque G=b`w;oL:  
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失效支票，过期支票stale cheque \(;5YCCE  
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普通支票open cheque Ky$<
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S& R~*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DVCc^5#  
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支票换现金||兑现to cash a cheque H,\c"  
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清理票款to clear a cheque |1t30_ /gS  
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保证兑现to certify a cheque `;i| %$TU  
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填写支票数额to fill up a cheque gp$+Qd  
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支票上划线to cross a cheque ~ae68&L6  
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开发支票to make out a cheque K=!J=R;  
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签发支票，开立支票to draw a cheque||to issue a cheque U); ,Opr  
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透支支票to overdraw a cheque a2x2N_\=/D  
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背书支票to endorse a cheque }*?e w  
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请付票款||清付票款to pay a cheque||to honour a cheque qQVqS7 t  
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支票退票to dishonour a cheque Tm`QZh3  
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拒付支票to refuse a cheque XFd[>U<X  
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拒付支票to stop payment of a cheque t6js@Ih  
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提示要求付款to present for payment '3|OgV  
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见票即付持票人payable to bearer ~r|.GY  
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支付指定人payable to order in B}ydk  
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已过期||无效out of date||stale ,Hp9Gkm8I/  
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请给出票人R/D||refer to drawer zSkM8LM2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t7-sCC0  
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文字与数字不一致words and figures differ }KZ/>Z;^  
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支票 9Z#37)  
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时间已过account closed 0.+iVOz+Y  
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更改处应加盖印章alterations require initials crvWAsm  
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时间已过effects not cleared <{cPa\  
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停止付款payment stopped Jl^oDW  
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支票毁损cheque mutilated TyK; q{  
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汇款||寄钱to remit||to send money Rx'7tff%I  
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寄票供取款||支票支付to send a cheque for payment 7&sCEYEb  
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寄款人a remitter -(1e!5_-@  
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收款人a remittee xK_$^c.  
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国外汇票foreign Bill q#WqU8~Y  
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国内汇票inland Bill RF6|zCWuI  
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跟单汇票documentary bill "Dy&`  
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空头汇票accommodation bill |]B]0J#_  
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原始汇票original bill [Zua7&(5  
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改写||换新票据renewed bill WK<pZ *x  
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即期汇票sight bill||bill on demand |0Zj/1<$  
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…days after date||…days after date…日后付款 }u|0  
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…months after date||…months after date…月后付款 B$lbp03z  
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见票后…日付款…days after sight||…days sight >%W"u`Q  
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见票后…月付款…months after sight||…months sight _R8-Hj E  
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同组票据set of bills <Z0Tz6/j,  
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单张汇票sola of exchange||sole of exchange *X)OdU  
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远期汇票usance bill||bill at usance PSy=O\  
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长期汇票long bill #q=?Zu^Da  
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短期汇票short bill u'
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逾期汇票overdue bill _@HMk"A  
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宽限日期days of grace ty
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电汇telegraphic transfer （T.T） bhFzu[B  
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邮汇postal order||postal note （Am.）||post office order||money order 2avSsN{^  
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本票promissory note （P/N） <oO^w&G  
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押汇负责书||押汇保证书letter of hypothecation (LGx;9S?  
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副保||抵押品||付属担保物collateral security #IgY'L  
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担保书trust receipt||letter of indemnity e6,/i  
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承兑||认付acceptance bT0CQ_g21  
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单张承兑general acceptance jDOB (fE  
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有条件承兑qualified acceptance vm 1vX;  
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附条件认付conditional acceptance AEp|#H' >  
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部分认付partial acceptance   Fzt{^%\`