[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。   z6w'XA1_+t  
会计报表statement of account b"$?(Y  
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往来帐目account current 7@"X?u
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现在往来帐||存款额current accout IN/$b^Um  
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销货帐account sales 4P#jMox  
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共同计算帐项joint account "81'{\(I_  
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未决帐项outstanding account ~ox}e(xy  
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贷方帐项credit account||creditor account kLzjK]4*  
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借方帐项debit account||debtor account U~=?I)Ni  
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应付帐||应付未付帐account payable <SJ6<'  
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应收帐||应收未收帐account receivable / ^)3V
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新交易||新帐new account 0fstEExw  
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未决帐||老帐old account ,W+=N"`a'  
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现金帐cash account 28v^j*=* \  
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流水帐running account 9.xb- m7  
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暂记帐||未定帐suspense account 7}qxWz  
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过期帐||延滞帐overdue account||pastdue account #:=c)[G8  
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杂项帐户sundry account R-$w*=Y  
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详细帐单||明细表detail account |{|B70v3Co  
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呆帐bad account ?v,c)  
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会计项目title of account 5fs,UH  
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会计薄||帐薄account-book (eb65F@P  
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营业报告书||损益计算表account of budiness||business report 5o{U$  
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借贷细帐||交验帐account rendered >&>EjK4?  
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明细帐account stated o S{hv:
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与…银行开立一户头to open an account with zGme}z;1@  
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与…银行建立交易to keep account with !iHC++D  
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继续记帐to keep account ?~sNu k  
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与…有交易to have an account with 1foG*  
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作成会计帐||有往来帐项to make out an account with LB.B w  
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清算||清理债务to make up an account 9;n*u9<  
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清洁帐目||与…停止交易to close ones account with ,. ht ~AE  
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结帐to close an account /EHO(d!<  
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清理未付款to ask an account||to demand an account J pj[.Sq  
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结清差额to balance the account with VqD_FS;E  
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清算to settle an account||to liquidate an account||to square an account 0.PG]K6  
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审查帐目||监查帐目to audit an account l  ~xXy<  
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检查帐目to examine an account -ciwIS9L  
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转入A的帐户to charge the amount to As account 'F*OlZ!BWy  
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以计帐方式付款to pay on account /r&4< @  
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代理某人||为某人on ones account||on account of one ,DCUBD u&  
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为自己计算||独立帐目on ones own account F7=\*U  
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由某人收益并负风险on ones account and risk||for ones account and risk 1xsJz^%V  
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由某人负担for ones account||for account of one >h9~ /  
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按某人指示||列入某人帐户by order and for account of one l r~>!O  
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列入5月份帐目for May account b ts*qx&)  
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编入某中帐项下to pass to the account of||to place to the account of HR  
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寄出清算书to send in an account||to send in render an account qr*e9Uk^  
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支票薄cheque book ,z((?h,nm  
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支票陈票人cheque drawer ~ihi!u%~}  
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持票人cheque holder 5["n] i  
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不记名支票cheque to bearer||bearer cheque dVJ9cJ9^  
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记名支票||认人支票cheque to order a^&RV5o  
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到期支票antedated cheque B+'w'e$6  
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未到期支票postdated cheque $BOIa  
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保付支票certified cheque 7z8   
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未获兑现支票，退票returned cheque Mi[,-8Sk  
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横线支票crossed cheque _<)HFg6  
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普通横线general crossing (`f)Tt=`  
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特别横线special crossing fydQaxCND  
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空白支票blank cheque JaJyH%+$!  
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失效支票，过期支票stale cheque uU8L93  
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普通支票open cheque fR lJ`\ t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M`@Es#s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dzw>[   
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支票换现金||兑现to cash a cheque Hd~fSXFl  
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清理票款to clear a cheque . J9\Fr@  
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保证兑现to certify a cheque d/Fy0=0  
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填写支票数额to fill up a cheque ;UWp0d%  
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支票上划线to cross a cheque <+; cgF!+  
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开发支票to make out a cheque V?z
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签发支票，开立支票to draw a cheque||to issue a cheque 4 !M6RL8{  
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透支支票to overdraw a cheque +P"u1q*+p  
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背书支票to endorse a cheque =zKbvwe%X  
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请付票款||清付票款to pay a cheque||to honour a cheque ZfIeq<8_  
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支票退票to dishonour a cheque ]7_O#MY1  
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拒付支票to refuse a cheque  ,zrShliU  
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拒付支票to stop payment of a cheque JB\BP$ap  
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提示要求付款to present for payment z`+j]NX]  
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见票即付持票人payable to bearer de?lO;8  
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支付指定人payable to order { V9}W<  
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已过期||无效out of date||stale k34!*(`q
  
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请给出票人R/D||refer to drawer rSfvHO:R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E8.xmTq  
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文字与数字不一致words and figures differ b/Z0{38  
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支票 4?^t=7N  
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时间已过account closed +~A<&7[}  
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更改处应加盖印章alterations require initials nu#_,x<LS  
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时间已过effects not cleared |cBpX+D  
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停止付款payment stopped zz4A,XrD  
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支票毁损cheque mutilated 9GZKT{*  
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汇款||寄钱to remit||to send money L_rKV oKjt  
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寄票供取款||支票支付to send a cheque for payment WM}bM]oe  
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寄款人a remitter Ir*,fyl  
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收款人a remittee 8F<Qc*'  
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国外汇票foreign Bill R?Q@)POW  
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国内汇票inland Bill `C`_2y8  
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跟单汇票documentary bill )G6]r$M>o0  
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空头汇票accommodation bill 'sm+3d  
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原始汇票original bill flLC\  
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改写||换新票据renewed bill H+; _fd  
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即期汇票sight bill||bill on demand CD^_>sya  
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…days after date||…days after date…日后付款 "0g1'az}  
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…months after date||…months after date…月后付款 ;P _`4w3  
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见票后…日付款…days after sight||…days sight Gz!72H  
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见票后…月付款…months after sight||…months sight d<qbUk3;  
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同组票据set of bills T_,LK7D  
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单张汇票sola of exchange||sole of exchange r[M]2h  
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远期汇票usance bill||bill at usance 7esG$sVj(  
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长期汇票long bill 4lb3quY$Us  
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短期汇票short bill Roy`HU ;0a  
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逾期汇票overdue bill ?GD{}f33  
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宽限日期days of grace v[r:1T@  
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电汇telegraphic transfer （T.T） vo uQ.utl  
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邮汇postal order||postal note （Am.）||post office order||money order +5?hkQCX1^  
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本票promissory note （P/N） >eAlz4  
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押汇负责书||押汇保证书letter of hypothecation lUCdnp;w'  
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副保||抵押品||付属担保物collateral security *qY`MW
  
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担保书trust receipt||letter of indemnity *[W!ng  
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承兑||认付acceptance f:"es: Fb  
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单张承兑general acceptance ,UWO+B]  
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有条件承兑qualified acceptance 4(u+YW GX  
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附条件认付conditional acceptance WF*2^iWJ  
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部分认付partial acceptance   _jU6[y|XLh