[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。   |KI UgI  
会计报表statement of account 72uz<i!&$  
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往来帐目account current ZFm`UXS  
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现在往来帐||存款额current accout ~+X9g  
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销货帐account sales qVqRf.-\  
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共同计算帐项joint account lH^^77"4Qo  
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未决帐项outstanding account `?g`bN`Vn  
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贷方帐项credit account||creditor account D%mXA70  
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借方帐项debit account||debtor account mP
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应付帐||应付未付帐account payable {gA\ph%s  
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应收帐||应收未收帐account receivable AsS$C&^  
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新交易||新帐new account jc[_I&Oc_  
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未决帐||老帐old account heaRX4  
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现金帐cash account JjpRHw8\  
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流水帐running account R+q"_90_  
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暂记帐||未定帐suspense account G2LK]  
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过期帐||延滞帐overdue account||pastdue account ]q-g[e'  
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杂项帐户sundry account )%SkJ  
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详细帐单||明细表detail account {mWui9 %M  
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呆帐bad account tx"sH]n  
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会计项目title of account +,o0-L1D  
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会计薄||帐薄account-book !zPG?q]3  
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营业报告书||损益计算表account of budiness||business report t1VH doNN  
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借贷细帐||交验帐account rendered UA[,2MBp  
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明细帐account stated -(`OcGM'L  
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与…银行开立一户头to open an account with kOvDl!^  
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与…银行建立交易to keep account with KXV[OF&J  
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继续记帐to keep account ,>t69 Ad  
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与…有交易to have an account with ;> m"x  
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作成会计帐||有往来帐项to make out an account with !6Sd(2  
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清算||清理债务to make up an account 2 _Wg!bq  
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清洁帐目||与…停止交易to close ones account with 8Ld:"Y#  
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结帐to close an account ^m
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清理未付款to ask an account||to demand an account ogFKUD*h&>  
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结清差额to balance the account with K7
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清算to settle an account||to liquidate an account||to square an account m]*Bx%-1c  
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审查帐目||监查帐目to audit an account eMRar<)+#*  
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检查帐目to examine an account 3D9!M-  
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转入A的帐户to charge the amount to As account 6z,&i  
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以计帐方式付款to pay on account I ];M7  
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代理某人||为某人on ones account||on account of one -/]W +[  
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为自己计算||独立帐目on ones own account C@N1ljXJT  
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由某人收益并负风险on ones account and risk||for ones account and risk >r &;3:"  
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由某人负担for ones account||for account of one 'gQidf  
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按某人指示||列入某人帐户by order and for account of one 4[ryKPa,  
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列入5月份帐目for May account _w@qr\4i=  
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编入某中帐项下to pass to the account of||to place to the account of \U%#nU{  
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寄出清算书to send in an account||to send in render an account P
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支票薄cheque book UDf9FnG}L  

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支票陈票人cheque drawer dQezd-y*  
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持票人cheque holder zr76_~B1u  
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不记名支票cheque to bearer||bearer cheque ^EVc95|Z  
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记名支票||认人支票cheque to order fJjgq)9  
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到期支票antedated cheque 0Z Aj=u@O  
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未到期支票postdated cheque [%HIbw J  
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保付支票certified cheque OH<?DcfeL  
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未获兑现支票，退票returned cheque JU0]Wq<^[  
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横线支票crossed cheque yI:# |w|  
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普通横线general crossing B\j
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特别横线special crossing ic6L9>[  
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空白支票blank cheque !7H6i#g*  
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失效支票，过期支票stale cheque U+]Jw\\l  
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普通支票open cheque ru.5fQU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e]W0xC-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A-E+s~U8  
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支票换现金||兑现to cash a cheque vX1uR]A[  
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清理票款to clear a cheque UKB_Yy^Y  
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保证兑现to certify a cheque VK .^v<Yo  
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填写支票数额to fill up a cheque HFh /$VM  
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支票上划线to cross a cheque ,7/ _T\d<  
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开发支票to make out a cheque =:K@zlO:  

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签发支票，开立支票to draw a cheque||to issue a cheque PZ]5Hf1"  
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透支支票to overdraw a cheque /Dd\PjIH{  
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背书支票to endorse a cheque 75Fp[Q-  
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请付票款||清付票款to pay a cheque||to honour a cheque @,6ST0xT (  
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支票退票to dishonour a cheque vahf]2jEB  
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拒付支票to refuse a cheque [f(uqLdeM  
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拒付支票to stop payment of a cheque /$*; >4=>f  
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提示要求付款to present for payment ?1DUNZ6  
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见票即付持票人payable to bearer e5qvyUJM  
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支付指定人payable to order ,E]|\_]  
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已过期||无效out of date||stale }{#7Z8  
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请给出票人R/D||refer to drawer / (.'*biQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |'@V<^GR  
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文字与数字不一致words and figures differ - Ra\^uz  
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支票 B\NcCp`5  
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时间已过account closed m_~y  
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更改处应加盖印章alterations require initials +-'`Q Ae  
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时间已过effects not cleared `g2&{)3k  
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停止付款payment stopped 54;l*}8Hl  
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支票毁损cheque mutilated \=$ EmHF  
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汇款||寄钱to remit||to send money pE~9o 9  
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寄票供取款||支票支付to send a cheque for payment dxk;@Tz  
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寄款人a remitter 3w[<cq.!  
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收款人a remittee A73V6"  
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国外汇票foreign Bill pil0,r $D  
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国内汇票inland Bill [8B tIv  
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跟单汇票documentary bill M63s(f  
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空头汇票accommodation bill BXQ\A~P\  
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原始汇票original bill l(3'Re  
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改写||换新票据renewed bill kxr6sO~  
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即期汇票sight bill||bill on demand b@{%qh,C  
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…days after date||…days after date…日后付款 Z=e[
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…months after date||…months after date…月后付款 zezofW]a  
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见票后…日付款…days after sight||…days sight s&_
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见票后…月付款…months after sight||…months sight /q*Qx )y+1  
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同组票据set of bills X,iuz/Q  
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单张汇票sola of exchange||sole of exchange f/IRO33  
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远期汇票usance bill||bill at usance 5w,YBUp  
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长期汇票long bill RB$ 8^#  
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短期汇票short bill l;][Q]Z@V  
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逾期汇票overdue bill [V#&sAe  
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宽限日期days of grace ru6HnLhL  
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电汇telegraphic transfer （T.T） /O(;
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邮汇postal order||postal note （Am.）||post office order||money order ?GMeA}j  
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本票promissory note （P/N） onJ[&f  
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押汇负责书||押汇保证书letter of hypothecation m(7_ZiL=  
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副保||抵押品||付属担保物collateral security tB(X`A.|  
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担保书trust receipt||letter of indemnity *!7SM7  
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承兑||认付acceptance |#khw H  
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单张承兑general acceptance DrCfC[A~]  
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有条件承兑qualified acceptance TXk"[>,:H  
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附条件认付conditional acceptance VTX'f2\  
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部分认付partial acceptance   Pc:'>,3!V3