[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。   f6 zT  
会计报表statement of account 5Rv6+d  
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往来帐目account current YfC1.8  
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现在往来帐||存款额current accout 8&6h()  
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销货帐account sales z6)SaSYE  
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共同计算帐项joint account Epm\=s  
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未决帐项outstanding account +OFq=M  
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贷方帐项credit account||creditor account 7|6uY  
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借方帐项debit account||debtor account 8(UUc>g  
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应付帐||应付未付帐account payable \*x]xc/^  
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应收帐||应收未收帐account receivable 75~>[JM  
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新交易||新帐new account vn@9Sqk  
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未决帐||老帐old account $:V'+s4o  
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现金帐cash account Jg=[!j0(  
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流水帐running account i-)OY,  
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暂记帐||未定帐suspense account p\66`\\l  
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过期帐||延滞帐overdue account||pastdue account iJE $3  
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杂项帐户sundry account eO#Kn'5  
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详细帐单||明细表detail account +CL`]'~;E-  
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呆帐bad account XnmQp)nyV  
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会计项目title of account >ENZ['F  
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会计薄||帐薄account-book nen(  
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营业报告书||损益计算表account of budiness||business report +~b@W{  
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借贷细帐||交验帐account rendered o NX-vN-  
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明细帐account stated [w&B>z=g$  
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与…银行开立一户头to open an account with %mKM9>lf#  
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与…银行建立交易to keep account with '/l<\b/E  
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继续记帐to keep account <y
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与…有交易to have an account with h`Ld%iN\  
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作成会计帐||有往来帐项to make out an account with +9EG6"..@H  
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清算||清理债务to make up an account 9BW"^$  
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清洁帐目||与…停止交易to close ones account with LC 8&},iu  
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结帐to close an account f%#q}vK-  
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清理未付款to ask an account||to demand an account 6l Suzu  
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结清差额to balance the account with /O`<?aP%  
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清算to settle an account||to liquidate an account||to square an account fX:=_c   
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审查帐目||监查帐目to audit an account cmcR @zv  
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检查帐目to examine an account U7_1R0h  
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转入A的帐户to charge the amount to As account g.,_
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以计帐方式付款to pay on account wk9qyv<  
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代理某人||为某人on ones account||on account of one zm~sq_=^  
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为自己计算||独立帐目on ones own account (q yT,K8  
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由某人收益并负风险on ones account and risk||for ones account and risk n=iL6Yu(  
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由某人负担for ones account||for account of one nBg  tK  
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按某人指示||列入某人帐户by order and for account of one Eb~e=){  
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列入5月份帐目for May account k [eWhdSw  
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编入某中帐项下to pass to the account of||to place to the account of Lk`,mjhk  
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寄出清算书to send in an account||to send in render an account ~{00moN"m  
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支票薄cheque book o?`^ UG-  
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支票陈票人cheque drawer IfzW%UL  
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持票人cheque holder 2q}lSa7r  
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不记名支票cheque to bearer||bearer cheque I~T~!^}U  
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记名支票||认人支票cheque to order V]W-**j<  
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到期支票antedated cheque jn._4TQ*}  
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未到期支票postdated cheque n_eN|m?@  
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保付支票certified cheque Jl
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未获兑现支票，退票returned cheque WVdF/H  
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横线支票crossed cheque v{O(}@  
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普通横线general crossing qMmhVUx  
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特别横线special crossing {33B%5n"  
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空白支票blank cheque 3}nkTZG  
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失效支票，过期支票stale cheque q4 ]Qvf>  
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普通支票open cheque ]?UK98uS\A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MxL i'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 ]<:qMLg  
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支票换现金||兑现to cash a cheque uTRFeO>  
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清理票款to clear a cheque Y%#r&de  
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保证兑现to certify a cheque O[\obi"}  
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填写支票数额to fill up a cheque ySNXjH Q=  
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支票上划线to cross a cheque *7^w}v+.  
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开发支票to make out a cheque k_](u91  
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签发支票，开立支票to draw a cheque||to issue a cheque TRku(w1f  
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透支支票to overdraw a cheque zi= gOm  
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背书支票to endorse a cheque 2PG= T/  
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请付票款||清付票款to pay a cheque||to honour a cheque sX|bp)Nw  
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支票退票to dishonour a cheque taqmtXU=(  
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拒付支票to refuse a cheque Y(Q!Oe C  
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拒付支票to stop payment of a cheque G_)(?  
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提示要求付款to present for payment 6}^6+@LG  
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见票即付持票人payable to bearer +nm?+F  
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已过期||无效out of date||stale .jvRUD8A7  
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请给出票人R/D||refer to drawer ^rIe"Kx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -:
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文字与数字不一致words and figures differ Y. }8lh eH  
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支票 kNDN<L  
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时间已过account closed '>0rp\jC  
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更改处应加盖印章alterations require initials |6y(7Ha  
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时间已过effects not cleared zv[pfD7a  
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停止付款payment stopped jpI=B  
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支票毁损cheque mutilated nW7Ew <`Q  

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汇款||寄钱to remit||to send money u{dI[?@  
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寄票供取款||支票支付to send a cheque for payment ji
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寄款人a remitter "FfIq;  
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收款人a remittee Y]-7T-*+t  
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国外汇票foreign Bill s_`=ugue  
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国内汇票inland Bill ,OilGTQ#  
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跟单汇票documentary bill k~+(X|!5w  
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空头汇票accommodation bill Am&PH(}L  
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原始汇票original bill 6}aH>(3!A  
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改写||换新票据renewed bill A0>u9Bn"Qw  
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即期汇票sight bill||bill on demand 0-!K@#$>=  
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…days after date||…days after date…日后付款 4gRt^T-?  
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…months after date||…months after date…月后付款 z%cpV{Nu  
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见票后…日付款…days after sight||…days sight ^Cm9[1p  
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见票后…月付款…months after sight||…months sight ![ OKmy  
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同组票据set of bills _3lci  
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单张汇票sola of exchange||sole of exchange vA r
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远期汇票usance bill||bill at usance IJ`%Zh{f  
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长期汇票long bill gq^j-!Q)Q<  
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短期汇票short bill z!<X{& e  
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逾期汇票overdue bill v|&Nh?r  
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宽限日期days of grace 5a PPq~%  
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电汇telegraphic transfer （T.T） "\x<Zg;  
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邮汇postal order||postal note （Am.）||post office order||money order O_M2Axm  
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本票promissory note （P/N） =Z3{6y}3p  
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押汇负责书||押汇保证书letter of hypothecation +4N7 _Y  
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副保||抵押品||付属担保物collateral security "x+o(jOy  
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担保书trust receipt||letter of indemnity 8R) 0|v&;  
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承兑||认付acceptance j;GH|22  
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单张承兑general acceptance ;77# $ H8)  
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有条件承兑qualified acceptance W7F1o[  
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附条件认付conditional acceptance ?F^$4
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部分认付partial acceptance   %M=Ob k