[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。   `:dGPBBO  
会计报表statement of account 3qDuF  
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往来帐目account current ;Wn0-`_1,  
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现在往来帐||存款额current accout :Yi 4Ia  
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销货帐account sales 8>:u%+C1c  
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共同计算帐项joint account irn }.e  
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未决帐项outstanding account 9n3.Ar  
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贷方帐项credit account||creditor account tSiQrI  
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借方帐项debit account||debtor account }G<A$*L1  
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应付帐||应付未付帐account payable &G7@lz@sK+  
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应收帐||应收未收帐account receivable 2VkA!o4nP  
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新交易||新帐new account
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未决帐||老帐old account ^bXCYkx  
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现金帐cash account a0cW=0l=  
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流水帐running account jq+:&8!8(e  
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暂记帐||未定帐suspense account 21\?FQrz  
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过期帐||延滞帐overdue account||pastdue account *9}~?#b  
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杂项帐户sundry account _2Fa.gi  
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详细帐单||明细表detail account $dHD  
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呆帐bad account x`p3I*_HT5  
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会计项目title of account u5dyhx7  
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会计薄||帐薄account-book SlUt &+)  
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营业报告书||损益计算表account of budiness||business report r#K"d  
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借贷细帐||交验帐account rendered ^b(>Bg)T  
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明细帐account stated &SK=ZOKg^  
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与…银行开立一户头to open an account with _yVF+\kQ  
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与…银行建立交易to keep account with &M^FA=J\  
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继续记帐to keep account MEn#MT/Cz  
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与…有交易to have an account with _a= f.I  
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作成会计帐||有往来帐项to make out an account with  !#8=tO  
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清算||清理债务to make up an account 7%4@*  
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清洁帐目||与…停止交易to close ones account with >qI|g={M  
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结帐to close an account h /%Hk;|9  
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清理未付款to ask an account||to demand an account +(<}`!9M*  
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结清差额to balance the account with wfrWpz=FO  
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清算to settle an account||to liquidate an account||to square an account Kv:ih=?  
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审查帐目||监查帐目to audit an account BDg6ZI<n  
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检查帐目to examine an account gU}?Yy  
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转入A的帐户to charge the amount to As account |7I.DBjR;  
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以计帐方式付款to pay on account 6X:-Z3  
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代理某人||为某人on ones account||on account of one `#X{
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为自己计算||独立帐目on ones own account b`K~l'8  
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由某人收益并负风险on ones account and risk||for ones account and risk HG2GZ}~^1  
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由某人负担for ones account||for account of one XRa(sXA3  
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按某人指示||列入某人帐户by order and for account of one }^"0T-ua  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of 0p-#f|ET  
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寄出清算书to send in an account||to send in render an account A 4j<\xL  
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支票薄cheque book xf/m!b"p  
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支票陈票人cheque drawer /xySwSmh3  
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持票人cheque holder (/K5!qh  
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不记名支票cheque to bearer||bearer cheque K\P!a@>1  
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记名支票||认人支票cheque to order -`7$Qu2  
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到期支票antedated cheque JrDHRIkgm  
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未到期支票postdated cheque J &YQ]l  
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保付支票certified cheque 9tK>gwb  
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未获兑现支票，退票returned cheque h^oH^moq<  
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横线支票crossed cheque #`ls)-`7  
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普通横线general crossing s;Y<BD  
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特别横线special crossing *1^$.Q&  
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空白支票blank cheque sJZ!sznn  
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失效支票，过期支票stale cheque sx 9uV  
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普通支票open cheque 8=;k"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }Hcx=}j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bw4oLu?  
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支票换现金||兑现to cash a cheque `bG7"o`  
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清理票款to clear a cheque T~xwo  
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保证兑现to certify a cheque q]% T:A=  
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填写支票数额to fill up a cheque 3l1cyPv  
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支票上划线to cross a cheque , YW|n:X  
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开发支票to make out a cheque Vw
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签发支票，开立支票to draw a cheque||to issue a cheque R^#@lI~  
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透支支票to overdraw a cheque \nqkA{;B{  
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背书支票to endorse a cheque U7@AC}.+  
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请付票款||清付票款to pay a cheque||to honour a cheque <Zb/  
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支票退票to dishonour a cheque YwEpy(}hJm  
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拒付支票to refuse a cheque (2ot5x}`j  
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拒付支票to stop payment of a cheque thlY0XCq,%  
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提示要求付款to present for payment <W8t|jt  
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见票即付持票人payable to bearer HSUI${<  
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支付指定人payable to order c,MOv7{x_  

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已过期||无效out of date||stale !^#jwRpeN  
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请给出票人R/D||refer to drawer SvM6iZ]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qU2~fNY  
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文字与数字不一致words and figures differ XgN` 7!Z  
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支票 iS5W>1]  
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时间已过account closed Isx#9C  
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更改处应加盖印章alterations require initials | Yq$sU  
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时间已过effects not cleared U35A X9/  
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停止付款payment stopped ?8W("W  
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支票毁损cheque mutilated QMEcQV
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汇款||寄钱to remit||to send money =V"(AuCVE  
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寄票供取款||支票支付to send a cheque for payment oA1a/[#  
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寄款人a remitter Py{<bd  
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收款人a remittee 5s?Hxn  
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国外汇票foreign Bill _w*}\~`=^  
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国内汇票inland Bill Zf5`XslA.  
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跟单汇票documentary bill z4E|Ai  
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空头汇票accommodation bill !a$ D4(`v  
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原始汇票original bill -+t]15  
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改写||换新票据renewed bill N$[$;Fm:  
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即期汇票sight bill||bill on demand fm~kM J  
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…days after date||…days after date…日后付款 ^t7x84jhL  
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…months after date||…months after date…月后付款 s_.]4bl.8  
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见票后…日付款…days after sight||…days sight 2&Nb  
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见票后…月付款…months after sight||…months sight 6WoAs)ZF  
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同组票据set of bills w;v7_  
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单张汇票sola of exchange||sole of exchange j EXW  
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远期汇票usance bill||bill at usance +jC*'7p@  
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长期汇票long bill .k4W_9  
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短期汇票short bill B5X
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逾期汇票overdue bill '2zL.:~  
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宽限日期days of grace p#f+P?  
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电汇telegraphic transfer （T.T） wrhBH ;3  
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邮汇postal order||postal note （Am.）||post office order||money order :LU"5g  
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本票promissory note （P/N） $b&BH'*'~  
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押汇负责书||押汇保证书letter of hypothecation [%HYh7ua<  
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副保||抵押品||付属担保物collateral security mrw]yu;2<n  
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担保书trust receipt||letter of indemnity g/fp45s  
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承兑||认付acceptance cg>!<T*  
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单张承兑general acceptance
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有条件承兑qualified acceptance oAIY=z  
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附条件认付conditional acceptance 9;;]q?*  
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部分认付partial acceptance   lq78gOg{