[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。   kLSrj
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会计报表statement of account HfNDD|Zz  
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往来帐目account current WN]<q`.  
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现在往来帐||存款额current accout i^`9syD  
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销货帐account sales `6=-WEo  
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共同计算帐项joint account _o3e]{  
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未决帐项outstanding account (?)7)5H  
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贷方帐项credit account||creditor account c~}l8M%  
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借方帐项debit account||debtor account Sb2v_o  
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应付帐||应付未付帐account payable )K
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应收帐||应收未收帐account receivable +!t}  
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新交易||新帐new account +>^7vq-\'  
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未决帐||老帐old account nv0@xnbz  
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现金帐cash account B/f0P(7  
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流水帐running account fG L
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暂记帐||未定帐suspense account 5MTgK=c  
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过期帐||延滞帐overdue account||pastdue account O>y'Nqz  
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杂项帐户sundry account {QaNAR
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详细帐单||明细表detail account yq[Cq=rBk  
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呆帐bad account SS|z*h Z  
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会计项目title of account 34|a\b}  
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会计薄||帐薄account-book ,{eUP0]  
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营业报告书||损益计算表account of budiness||business report q6P wZ_  
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借贷细帐||交验帐account rendered ?dZt[vAMn  
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明细帐account stated " K*  
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与…银行开立一户头to open an account with 'BMy8  
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与…银行建立交易to keep account with ,"}Rg1\4t  
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继续记帐to keep account ~q +[<xR\  
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与…有交易to have an account with donw(_=  
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作成会计帐||有往来帐项to make out an account with XkKC!  
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清算||清理债务to make up an account 96Wp!]*  
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清洁帐目||与…停止交易to close ones account with OvL\u{(<F  
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结帐to close an account >"X\>M`"  
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清理未付款to ask an account||to demand an account n7LfQWc  
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结清差额to balance the account with 9|'
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清算to settle an account||to liquidate an account||to square an account {-zMHVw=}  
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审查帐目||监查帐目to audit an account F
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检查帐目to examine an account Hq&"+1F  
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转入A的帐户to charge the amount to As account 3ucP(Ex@tg  
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以计帐方式付款to pay on account iSK+GQ~  
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代理某人||为某人on ones account||on account of one EER`?Sa(  
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为自己计算||独立帐目on ones own account _hf4A8ak  
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由某人收益并负风险on ones account and risk||for ones account and risk ]6Ug>>x5  
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由某人负担for ones account||for account of one =iB,["s  
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按某人指示||列入某人帐户by order and for account of one Qq-"Cg@-/  
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列入5月份帐目for May account qMBR *f  
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编入某中帐项下to pass to the account of||to place to the account of wbyE
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寄出清算书to send in an account||to send in render an account ` >!n  
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支票薄cheque book >Y 1{rSk  
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支票陈票人cheque drawer 57{oh")  
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持票人cheque holder ylf[/='0K  
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不记名支票cheque to bearer||bearer cheque .N4  
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记名支票||认人支票cheque to order =!Vf  
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到期支票antedated cheque I0AJY )R  
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未到期支票postdated cheque YIt9M,5/Q  
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保付支票certified cheque AEmNHO@%q  
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未获兑现支票，退票returned cheque z@s5m }  
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横线支票crossed cheque c;f!!3&  
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普通横线general crossing 5/",<1  
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特别横线special crossing ivO/;)=t  
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空白支票blank cheque -b&{+= ^c  
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失效支票，过期支票stale cheque I:&/`K4,x,  
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普通支票open cheque qIUfPA=/_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L(S'6z~_9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'z@0  
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支票换现金||兑现to cash a cheque "eWk#/  
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清理票款to clear a cheque (GnuWc\p  
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保证兑现to certify a cheque @5
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填写支票数额to fill up a cheque UsGa  
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支票上划线to cross a cheque CZnK8&VDY  
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开发支票to make out a cheque wS+V]`b  
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签发支票，开立支票to draw a cheque||to issue a cheque spU)]4P&  
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透支支票to overdraw a cheque I jr\5FA[p  
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背书支票to endorse a cheque r
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请付票款||清付票款to pay a cheque||to honour a cheque 4${jr\q]  
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支票退票to dishonour a cheque hPq%Lc   
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拒付支票to refuse a cheque {NpM.;  
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拒付支票to stop payment of a cheque f)]%.>  
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提示要求付款to present for payment |+ N5z  
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见票即付持票人payable to bearer /TS=7J#  
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支付指定人payable to order Bq/:Nd[y  
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已过期||无效out of date||stale AM=z`0so  
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请给出票人R/D||refer to drawer {M,,npl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iy ""(c  
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文字与数字不一致words and figures differ ]v+31vdf:O  
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支票 R_=6GZH$G  
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时间已过account closed o\vBOp?hj  
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更改处应加盖印章alterations require initials mN8pg4  
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时间已过effects not cleared {v3P9s(  
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停止付款payment stopped 2w F8 P)  
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支票毁损cheque mutilated N Hlk|Y#6b  
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汇款||寄钱to remit||to send money E!S 78z:  
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寄票供取款||支票支付to send a cheque for payment RejQ5'Neh  
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寄款人a remitter qWb+r  
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收款人a remittee ']+Uu'a  
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国外汇票foreign Bill o=
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国内汇票inland Bill r7qh>JrO  
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跟单汇票documentary bill bV"G~3COy  
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空头汇票accommodation bill zl`h~}I  
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原始汇票original bill NF? vg/{  
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改写||换新票据renewed bill  Tgl}  
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即期汇票sight bill||bill on demand 8,uB8C9  
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…days after date||…days after date…日后付款 0#MqD[U(  
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…months after date||…months after date…月后付款 "]G\9b)  
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见票后…日付款…days after sight||…days sight BGfzslK  
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见票后…月付款…months after sight||…months sight ?C/Te)  
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同组票据set of bills }m-FGk  
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单张汇票sola of exchange||sole of exchange 1PatH[T[  
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远期汇票usance bill||bill at usance 5v6Eii:  
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长期汇票long bill Tq~=TSD  
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短期汇票short bill R`~z0d.  
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逾期汇票overdue bill \~_9G{2?  
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宽限日期days of grace 10U9ZC  
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电汇telegraphic transfer （T.T） BGu?<bET  
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邮汇postal order||postal note （Am.）||post office order||money order ~Onoe $A[<  
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本票promissory note （P/N） *v3]}g[<  
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押汇负责书||押汇保证书letter of hypothecation m RO~aD!N  
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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 X<%Q"2hW  
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承兑||认付acceptance =Fr(9(  
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单张承兑general acceptance Os1>kwC  
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有条件承兑qualified acceptance \0f{S40  
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附条件认付conditional acceptance XUlS\CH@{  
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部分认付partial acceptance   
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