[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。   ,57`D'  
会计报表statement of account S9>0t0  
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往来帐目account current ryc & n5  
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现在往来帐||存款额current accout gt7VxZ  
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销货帐account sales *k1<: @%e  
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共同计算帐项joint account brZ sAQ+k  
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未决帐项outstanding account ejO}t:}P  
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贷方帐项credit account||creditor account ?9X&tK)E-  
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借方帐项debit account||debtor account !gmH$1w  
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应付帐||应付未付帐account payable o1/lZm{\~n  
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应收帐||应收未收帐account receivable L}yyaM)  
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新交易||新帐new account dk ==?  
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未决帐||老帐old account YUdxG/~'  
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现金帐cash account ;_:Ool,  
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流水帐running account 4{qB X?  
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暂记帐||未定帐suspense account n tP|\E  
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过期帐||延滞帐overdue account||pastdue account ?R5'#|EyX  
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杂项帐户sundry account M"_FrIO  
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详细帐单||明细表detail account (H?ZSeWx  
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呆帐bad account @1R8-aa-r  
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会计项目title of account \Z/k;=Sla  
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会计薄||帐薄account-book &!35/:~uD  
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营业报告书||损益计算表account of budiness||business report c#b:3dXx9  
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借贷细帐||交验帐account rendered "D*
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明细帐account stated *rqm8z50a  
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与…银行开立一户头to open an account with &WZP2Q|  
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与…银行建立交易to keep account with 2w?G.pO#  
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继续记帐to keep account  }sMW3'V  
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与…有交易to have an account with >,h1N$A+  
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作成会计帐||有往来帐项to make out an account with gJ\%>r7h  
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清算||清理债务to make up an account Rlw9$/D!Z  
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清洁帐目||与…停止交易to close ones account with K[?R[  
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结帐to close an account J>v$2?w`w  
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清理未付款to ask an account||to demand an account y'rN5J:l  
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结清差额to balance the account with ~t9$IB  
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清算to settle an account||to liquidate an account||to square an account \r]('x3S  
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审查帐目||监查帐目to audit an account #J.u  
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检查帐目to examine an account 5}SXYA}  
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转入A的帐户to charge the amount to As account |Y4q+sDW  
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以计帐方式付款to pay on account t|".=3%G  
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代理某人||为某人on ones account||on account of one Fs9W>*(  
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为自己计算||独立帐目on ones own account ,A?v,Fs>O[  
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由某人收益并负风险on ones account and risk||for ones account and risk ]h!*T{
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one JSUzEAKe  
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列入5月份帐目for May account 'iDu0LX  
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编入某中帐项下to pass to the account of||to place to the account of )rS^F<C  
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寄出清算书to send in an account||to send in render an account tl2Lq0  
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支票薄cheque book 5M]6'X6I  
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支票陈票人cheque drawer 2GUhV*TN  
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持票人cheque holder EsS!07fAM:  
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不记名支票cheque to bearer||bearer cheque r]xdhR5  
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记名支票||认人支票cheque to order $d
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到期支票antedated cheque /o~ @VF:  
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未到期支票postdated cheque \0xzBs1!  
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保付支票certified cheque H7 o$O  
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未获兑现支票，退票returned cheque }d$vcEI$3  
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横线支票crossed cheque Fvcq^uZ  
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普通横线general crossing J:k@U42  
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特别横线special crossing .'+|>6eU  
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空白支票blank cheque `RL(N4H  
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失效支票，过期支票stale cheque ,L8I7O}A;  
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普通支票open cheque @/Wty@PU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *U5>j#,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bsmoLT  
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支票换现金||兑现to cash a cheque 5i wikC=y  
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清理票款to clear a cheque { <ao4w6B  
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保证兑现to certify a cheque yz&q2  
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填写支票数额to fill up a cheque qjRiTIp9q  
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支票上划线to cross a cheque h"Yqm"U/  
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开发支票to make out a cheque 3B_} :  
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签发支票，开立支票to draw a cheque||to issue a cheque MBTt'6M  
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透支支票to overdraw a cheque $vicHuX!  
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背书支票to endorse a cheque 'C?f"P:X{  
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请付票款||清付票款to pay a cheque||to honour a cheque LB ^^e"  
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支票退票to dishonour a cheque #RIfR7`T  
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拒付支票to refuse a cheque ?g*T3S"  
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拒付支票to stop payment of a cheque Ch!Q?4  
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提示要求付款to present for payment cj_?*  
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见票即付持票人payable to bearer Fmle|  
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支付指定人payable to order `Qk R  
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已过期||无效out of date||stale d<m>H$\Dm  
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请给出票人R/D||refer to drawer toZI.cSg4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TB[2!ZW  
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文字与数字不一致words and figures differ @Iatlz*W  
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支票 HON[{Oq  
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时间已过account closed :Lzj'Ij  
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更改处应加盖印章alterations require initials mpAh'f4$*  
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时间已过effects not cleared <Y
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停止付款payment stopped tR/ J
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支票毁损cheque mutilated 4Lb<#e13R?  
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汇款||寄钱to remit||to send money ^i7a2< z  

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寄票供取款||支票支付to send a cheque for payment [_Z3v,vt,  
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寄款人a remitter QKQy)g  
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收款人a remittee 
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国外汇票foreign Bill *i90[3l  
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国内汇票inland Bill 2x CGr>X  
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跟单汇票documentary bill d7Z\  
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空头汇票accommodation bill & [xJfL  
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原始汇票original bill DoA f,9|_  
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改写||换新票据renewed bill IAQ=d4V&  
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即期汇票sight bill||bill on demand 3dfSu'  
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…days after date||…days after date…日后付款 |tkmO:  
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…months after date||…months after date…月后付款 ]|oqJ2P  
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见票后…日付款…days after sight||…days sight l}{O  
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见票后…月付款…months after sight||…months sight /TdTo@  
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同组票据set of bills 9;jfg|x1[  
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单张汇票sola of exchange||sole of exchange "D+Q
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远期汇票usance bill||bill at usance |( KM 8  
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长期汇票long bill '7$v@Tvnre  
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短期汇票short bill W H!<Z=#c}  
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逾期汇票overdue bill >DDQ7 l  
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宽限日期days of grace |Q$C%7  
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电汇telegraphic transfer （T.T） tW(E\#!|p<  
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邮汇postal order||postal note （Am.）||post office order||money order &#WTXTr0=  
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本票promissory note （P/N） SN11J+  
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押汇负责书||押汇保证书letter of hypothecation 9,,1\0-T*  
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副保||抵押品||付属担保物collateral security ;e-iiC]PI  
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担保书trust receipt||letter of indemnity D0uf=BbS  
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承兑||认付acceptance l.C{A r  
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单张承兑general acceptance Q&wBX%@^L  
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有条件承兑qualified acceptance ao 32n  
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附条件认付conditional acceptance <&:3|2p  
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部分认付partial acceptance   H.'_NCF&;L