[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。   =ft9T&ciD  
会计报表statement of account 91BY]N  
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往来帐目account current G=vN;e_$_b  
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现在往来帐||存款额current accout Vz%"9`r  
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销货帐account sales !&Z*yH  
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共同计算帐项joint account X>2? `8M  
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未决帐项outstanding account $H4=QVj6  
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贷方帐项credit account||creditor account "pYe-_"@  
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借方帐项debit account||debtor account &.hoCPo$  
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应付帐||应付未付帐account payable .Xi2G@D  
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应收帐||应收未收帐account receivable S=4R5igrC  

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新交易||新帐new account av$  
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未决帐||老帐old account fD0{5  
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现金帐cash account ej<`CQ  
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流水帐running account R \ia6  
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暂记帐||未定帐suspense account u9BjgK(M  
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过期帐||延滞帐overdue account||pastdue account wBLsz/  
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杂项帐户sundry account PaNeu1cO  
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详细帐单||明细表detail account *G\=i A  
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呆帐bad account )}quw"H  
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会计项目title of account IEc>.J|T&  
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会计薄||帐薄account-book \<=IMa0  
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营业报告书||损益计算表account of budiness||business report ZRPE-l_3:  
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借贷细帐||交验帐account rendered Ms,@t^nk  

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明细帐account stated 9N^+IZ@l  
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与…银行开立一户头to open an account with aTG[=)xL  
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与…银行建立交易to keep account with so*/OBte  
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继续记帐to keep account HgaZbb>'  
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与…有交易to have an account with j3{HkcjJG  
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作成会计帐||有往来帐项to make out an account with *<xrp*O  
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清算||清理债务to make up an account ]Z/R!y?l"G  
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清洁帐目||与…停止交易to close ones account with +YuzpuxjJ  
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结帐to close an account <ZVZ$ZW~D  
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清理未付款to ask an account||to demand an account  $WR?  
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结清差额to balance the account with |(RZ/d<X\a  
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清算to settle an account||to liquidate an account||to square an account G5;V.#"Z[  
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审查帐目||监查帐目to audit an account :!']p2B  
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检查帐目to examine an account rREzM)GA  
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转入A的帐户to charge the amount to As account l&Q!mU}  
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以计帐方式付款to pay on account :u-.T.zZl  
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代理某人||为某人on ones account||on account of one R8 jovr  
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为自己计算||独立帐目on ones own account K:_($
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由某人收益并负风险on ones account and risk||for ones account and risk 4TVwa(cB  
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one :1MMa6  
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列入5月份帐目for May account #KE;=$(S  
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编入某中帐项下to pass to the account of||to place to the account of 1.0J2nZpt  
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寄出清算书to send in an account||to send in render an account 'HB~Dbq`V  
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支票薄cheque book [b;Uz|o  
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支票陈票人cheque drawer K(3&27sGN  
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持票人cheque holder 8K^f:)Qw  
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不记名支票cheque to bearer||bearer cheque G=cNzr9  
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记名支票||认人支票cheque to order oyW00]ka  
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到期支票antedated cheque |D<+X^0'  
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未到期支票postdated cheque U`1l8'W}:#  
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保付支票certified cheque Azn:_4O  
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未获兑现支票，退票returned cheque B{PLIis
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横线支票crossed cheque )E~_rDTl  
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普通横线general crossing UE;Bb
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特别横线special crossing n1?} Xq|  
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空白支票blank cheque @G(xaU'u  
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失效支票，过期支票stale cheque eE9|F/-L  
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普通支票open cheque C$K+=jT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4,zvFH*AH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5& *zY)UL  
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支票换现金||兑现to cash a cheque #s{aulx  
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清理票款to clear a cheque [-]A^?yBM  
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保证兑现to certify a cheque *`1bc'umM;  
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填写支票数额to fill up a cheque gWi{\x8dt  
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支票上划线to cross a cheque u{P~zyx  
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开发支票to make out a cheque KqK9X  
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签发支票，开立支票to draw a cheque||to issue a cheque (:l(_-O  
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透支支票to overdraw a cheque }>,CUz  
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背书支票to endorse a cheque ez+yP,.#  
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请付票款||清付票款to pay a cheque||to honour a cheque ?y46o2b*)  
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支票退票to dishonour a cheque &\c5!xQ9*  
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拒付支票to refuse a cheque x* J|i4  
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拒付支票to stop payment of a cheque V>r j$Nc]  
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提示要求付款to present for payment aTX]+tBoe  
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见票即付持票人payable to bearer g/!Otgfu  
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支付指定人payable to order cT I,1U  
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已过期||无效out of date||stale m qpd  
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请给出票人R/D||refer to drawer {aT92-D3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %Dl_}  
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文字与数字不一致words and figures differ x)d2G 6x  
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支票 3/:LYvM<  
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时间已过account closed q;KshpfRMD  
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更改处应加盖印章alterations require initials s !NisF  
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时间已过effects not cleared .H
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停止付款payment stopped 'T6B_9GQ8  
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支票毁损cheque mutilated gD,A9a(3  
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汇款||寄钱to remit||to send money buc,M@>  
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寄票供取款||支票支付to send a cheque for payment Qfwwh`;  
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寄款人a remitter ,<`|-oa  
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收款人a remittee tU8g(ep,o  
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国外汇票foreign Bill "US"`a2  
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国内汇票inland Bill 1\ M"`L/  
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跟单汇票documentary bill >#Grf)@"6  
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空头汇票accommodation bill d=Rk\F'^J  
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原始汇票original bill 'LtgA|c=  
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改写||换新票据renewed bill xfbK eS8  
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即期汇票sight bill||bill on demand CuV=C Ay>  
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…days after date||…days after date…日后付款 *il]$i  
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…months after date||…months after date…月后付款 ZmYa.4'L  
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见票后…日付款…days after sight||…days sight h4$OXKme?  
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见票后…月付款…months after sight||…months sight sqMNon`5  
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同组票据set of bills 2>_brz|7:|  
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单张汇票sola of exchange||sole of exchange .SRuyioF&  
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远期汇票usance bill||bill at usance s[{:>~{iq  
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长期汇票long bill !4b;>y=m  
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短期汇票short bill Hc_hO  
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逾期汇票overdue bill r-\T}e2Gz  
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宽限日期days of grace 0x9F*i_  
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电汇telegraphic transfer （T.T） ^%'tD
 
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邮汇postal order||postal note （Am.）||post office order||money order w'zO(6 `  
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本票promissory note （P/N） }:c,SO!  
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押汇负责书||押汇保证书letter of hypothecation [&O:qaD^  
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副保||抵押品||付属担保物collateral security Zy+QA>d|  
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担保书trust receipt||letter of indemnity dc@wf; o  
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承兑||认付acceptance KHs{/  
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单张承兑general acceptance x8rFMR#S=  
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有条件承兑qualified acceptance H7X xME  

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附条件认付conditional acceptance mX_Uhpw?t  
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部分认付partial acceptance   0& L0j$&h