[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。   5+jf/}tA  
会计报表statement of account *cg( ?yg  
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往来帐目account current @AYo-gf  
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现在往来帐||存款额current accout 'XUKN/.  
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销货帐account sales T4;T6 9j;,  
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共同计算帐项joint account 5]1h8PW!Y  
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未决帐项outstanding account U`x bPQ  
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贷方帐项credit account||creditor account 9OfFM9(:  
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借方帐项debit account||debtor account ag4`
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应付帐||应付未付帐account payable 8 %~t  
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应收帐||应收未收帐account receivable :Ld!mRZF  
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新交易||新帐new account mEuHl>  
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未决帐||老帐old account hD<f3_k  
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现金帐cash account <Jp1A# %p  
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流水帐running account &}`K^5K|O:  
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暂记帐||未定帐suspense account swpnuuC-  
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过期帐||延滞帐overdue account||pastdue account ?4)v`*  
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杂项帐户sundry account %>XN%t'6aT  
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详细帐单||明细表detail account wh~sZ  
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呆帐bad account ;
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会计项目title of account T0FZ7  
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会计薄||帐薄account-book ,{j4  
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营业报告书||损益计算表account of budiness||business report D&[Z;,CHMA  
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借贷细帐||交验帐account rendered bx(w:]2  
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明细帐account stated $ly0h W  
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与…银行开立一户头to open an account with /Antb6E  
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与…银行建立交易to keep account with IH3FK!>6  
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继续记帐to keep account 8! j=vCv  
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与…有交易to have an account with Gj`f-- 2GE  
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作成会计帐||有往来帐项to make out an account with KF$%q((  
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清算||清理债务to make up an account ?-{IsF^  
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清洁帐目||与…停止交易to close ones account with XaGz].Sv  
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结帐to close an account kGj]i@(PA4  
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清理未付款to ask an account||to demand an account u-M] Az-  
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结清差额to balance the account with 1Q_ ``.M  
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清算to settle an account||to liquidate an account||to square an account wL'C1Vr  
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审查帐目||监查帐目to audit an account R]VTV7D  
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检查帐目to examine an account S r[IoF)  
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转入A的帐户to charge the amount to As account z}mvX.j7  
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以计帐方式付款to pay on account T*p|'Q`  
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代理某人||为某人on ones account||on account of one }7&\eV{qU  
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为自己计算||独立帐目on ones own account _=)!xnYf  
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由某人收益并负风险on ones account and risk||for ones account and risk dkf}),Z F  
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由某人负担for ones account||for account of one Y<de9Z@  
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按某人指示||列入某人帐户by order and for account of one G)j G!`I  
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列入5月份帐目for May account pFS F[9?e>  
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编入某中帐项下to pass to the account of||to place to the account of d4[poi ~  
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寄出清算书to send in an account||to send in render an account 32TP Mk  
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支票薄cheque book Qu!O V]Cc  
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支票陈票人cheque drawer ?<-wHj)  
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持票人cheque holder E `?S!*jm  
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不记名支票cheque to bearer||bearer cheque wn&[1gBxM  
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记名支票||认人支票cheque to order   /<(R  
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到期支票antedated cheque *Cc$eR]-  
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未到期支票postdated cheque ][s*~VK;  
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保付支票certified cheque |DdW<IT
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未获兑现支票，退票returned cheque &utS\-;G  
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横线支票crossed cheque !XG/,)A  
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普通横线general crossing ^hGZVGSv  
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特别横线special crossing 'Q^G6'(SaK  
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空白支票blank cheque ,cl"1>lp  
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失效支票，过期支票stale cheque ~a0d.dU  
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普通支票open cheque * (_ON$+3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `zV-1)=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =r@ie >*U  
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支票换现金||兑现to cash a cheque j+ T\c2d  
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清理票款to clear a cheque `04Y ;@w  
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保证兑现to certify a cheque wMR[*I/  
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填写支票数额to fill up a cheque fjzr8vU}C  
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支票上划线to cross a cheque /ux#U]x  
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开发支票to make out a cheque S@rsQ@PA  
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签发支票，开立支票to draw a cheque||to issue a cheque j^R~ Lt4  

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透支支票to overdraw a cheque '$&(+>)z`  
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背书支票to endorse a cheque 0yEyt7 ~@  
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请付票款||清付票款to pay a cheque||to honour a cheque 7G #e~,M5  
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支票退票to dishonour a cheque ?VHwYD.B  
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拒付支票to refuse a cheque jMN@x]6w  
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拒付支票to stop payment of a cheque ;$&
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提示要求付款to present for payment iZqFVr&JF  
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见票即付持票人payable to bearer BN>$LL  
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支付指定人payable to order JqhVD@1{  
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已过期||无效out of date||stale LfSUY  
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请给出票人R/D||refer to drawer aNEy1-/(\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o sH,(\4_  
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文字与数字不一致words and figures differ ju6_L<  
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支票 x \{jWR%  
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时间已过account closed F4l6PGxF&\  
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更改处应加盖印章alterations require initials .-*nD8b  
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时间已过effects not cleared I!#^F1p1  
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停止付款payment stopped 89dC bF3b  
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支票毁损cheque mutilated a"N_zGf2$  
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汇款||寄钱to remit||to send money 'hWRwP|  
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寄票供取款||支票支付to send a cheque for payment 8#AX K{  
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寄款人a remitter Q:=/d$*xd  
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收款人a remittee Un+Jz ?Y  
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国外汇票foreign Bill \`x'g)z(i  
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国内汇票inland Bill
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跟单汇票documentary bill zt6ep=  
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空头汇票accommodation bill $r_gFv  
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原始汇票original bill 9NAlgET  
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改写||换新票据renewed bill c i>=45@J  
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即期汇票sight bill||bill on demand UQ?8dw:E~  
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…days after date||…days after date…日后付款 WBI
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…months after date||…months after date…月后付款 ~sD'pS  
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见票后…日付款…days after sight||…days sight P8f-&(  
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见票后…月付款…months after sight||…months sight U$}]zaB  
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同组票据set of bills ikC;N5Sw  
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单张汇票sola of exchange||sole of exchange =*I9qjla[?  
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远期汇票usance bill||bill at usance `4MPXfoBL  
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长期汇票long bill jiat5  
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短期汇票short bill {<lV=0]  
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逾期汇票overdue bill :BS`Q/<w  
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宽限日期days of grace 3c)LBM  
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电汇telegraphic transfer （T.T） Xs` /q}R  
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邮汇postal order||postal note （Am.）||post office order||money order PF~&!~S>W  
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本票promissory note （P/N） J<2N~$  
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押汇负责书||押汇保证书letter of hypothecation <H.Ml>q:r  
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副保||抵押品||付属担保物collateral security p&7>G-.  
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担保书trust receipt||letter of indemnity ~o+u:]  
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承兑||认付acceptance u{si  
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单张承兑general acceptance LWY`J0/  
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有条件承兑qualified acceptance ?O.&=im_  
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附条件认付conditional acceptance r8mE   
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部分认付partial acceptance   WHU&9N