[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。   %-nYK3  
会计报表statement of account J\@ r~x5G  
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往来帐目account current kv!QO^;^Y  
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现在往来帐||存款额current accout Ux/|D_rlf  
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销货帐account sales :eH*biXy}2  
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共同计算帐项joint account $yn7XonS  
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未决帐项outstanding account 0I v(ioB=  
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贷方帐项credit account||creditor account }OsAO  
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借方帐项debit account||debtor account f,}(=
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应付帐||应付未付帐account payable 3>'TYXs-  
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应收帐||应收未收帐account receivable @zCp/fo3  
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新交易||新帐new account sU$<v( `"  
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未决帐||老帐old account v,L@nlD]  
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现金帐cash account hDf!l$e.  
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流水帐running account RI3GAd  
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暂记帐||未定帐suspense account ANRZQpnXQ  
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过期帐||延滞帐overdue account||pastdue account x
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杂项帐户sundry account H-qbgd6&>R  
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详细帐单||明细表detail account GQ0(
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呆帐bad account ) S-Fuq4i4  
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会计项目title of account IqFmJs|C  
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会计薄||帐薄account-book tP89gN^PA|  
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营业报告书||损益计算表account of budiness||business report iSNbbu#  
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借贷细帐||交验帐account rendered  N>w+YFM  
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明细帐account stated }O\g<ke:u  
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与…银行开立一户头to open an account with g,B@*2Uj  
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与…银行建立交易to keep account with C'PHbo:  
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继续记帐to keep account g&\;62lV%  
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与…有交易to have an account with 9hgIQl  
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作成会计帐||有往来帐项to make out an account with !iAZEOkRR  
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清算||清理债务to make up an account ;L,yJ~  
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清洁帐目||与…停止交易to close ones account with ^y~oXS(  
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结帐to close an account jRp @-S#V  
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清理未付款to ask an account||to demand an account Xm6M s<z6  
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结清差额to balance the account with Koz0Xy  
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清算to settle an account||to liquidate an account||to square an account Q8
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审查帐目||监查帐目to audit an account vf`]  
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检查帐目to examine an account .\)p3pC)  
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转入A的帐户to charge the amount to As account t;[Q&Jl  
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以计帐方式付款to pay on account U9AtC.IG!  
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代理某人||为某人on ones account||on account of one F#{PJ#  
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为自己计算||独立帐目on ones own account >2)!w  
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由某人收益并负风险on ones account and risk||for ones account and risk 5xG/>fn  
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由某人负担for ones account||for account of one .LNqU#a  
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按某人指示||列入某人帐户by order and for account of one j! cB  
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列入5月份帐目for May account Bb/aeLv  
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编入某中帐项下to pass to the account of||to place to the account of Xq%!(YD|  
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寄出清算书to send in an account||to send in render an account }(XvI^K[^  
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支票薄cheque book WJL,L[XC  
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支票陈票人cheque drawer >Y< y]vM:  
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持票人cheque holder }Mo9r4}  
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不记名支票cheque to bearer||bearer cheque HwSPOII|8K  

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记名支票||认人支票cheque to order IJXH_H_%*  
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到期支票antedated cheque 1y"37;x  
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未到期支票postdated cheque /9w}[y*E  
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保付支票certified cheque {Rj'=%h  
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未获兑现支票，退票returned cheque Z ''P5B;  
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横线支票crossed cheque f|^f^Hu:{  
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普通横线general crossing MM8)yCI  
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特别横线special crossing M7>\Qk  
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空白支票blank cheque \4p<;$'  
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失效支票，过期支票stale cheque X0$_KPn  
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普通支票open cheque B&$89]gs|  
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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[iC/}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O &s6blD11  
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支票换现金||兑现to cash a cheque *3K"Kc2  
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清理票款to clear a cheque N9ufTlq s  
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保证兑现to certify a cheque 8#Z5-",iw  
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填写支票数额to fill up a cheque $OD5t5eTsM  
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支票上划线to cross a cheque F%d"gF
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开发支票to make out a cheque 8TPm[r]  
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签发支票，开立支票to draw a cheque||to issue a cheque Mg$9'a"[\
 
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透支支票to overdraw a cheque \ c&)8 .r  
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背书支票to endorse a cheque n y)P  
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请付票款||清付票款to pay a cheque||to honour a cheque => =x0gsgj  
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支票退票to dishonour a cheque I uj=d~|>  
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拒付支票to refuse a cheque wWU_?Dr_~  
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拒付支票to stop payment of a cheque 5 ]l7Z35  
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提示要求付款to present for payment 5I1J)K;  
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见票即付持票人payable to bearer }~r6>7I  
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支付指定人payable to order uyt-q|83
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已过期||无效out of date||stale i:M*L< +  
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请给出票人R/D||refer to drawer  7EP|X.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \41)0,sEy  
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文字与数字不一致words and figures differ R:OU>HsdX  
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支票 TDFO9%2c  
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时间已过account closed gMBQtPNM  
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更改处应加盖印章alterations require initials I\rZk9F  
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时间已过effects not cleared xw+<p  
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停止付款payment stopped Q5y q"/=[a  
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支票毁损cheque mutilated 7^I$%o1g  
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汇款||寄钱to remit||to send money tCbr<Ug  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter J&63Z  
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收款人a remittee #juGD 9e  
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国外汇票foreign Bill /[Bl  
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国内汇票inland Bill YER:ICQ  
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跟单汇票documentary bill "u(S2'DW'(  
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空头汇票accommodation bill r7Nu>[r5  
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原始汇票original bill 0rku4T  
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改写||换新票据renewed bill a3O nW\N  
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即期汇票sight bill||bill on demand *he7BUO  
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…days after date||…days after date…日后付款 M0O>Ljo4RN  
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…months after date||…months after date…月后付款 J#6LSD@(O  
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见票后…日付款…days after sight||…days sight \HCOR, `T  
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见票后…月付款…months after sight||…months sight R `;o!B}[  
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同组票据set of bills xttYn]T  
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单张汇票sola of exchange||sole of exchange rwoF}}  
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远期汇票usance bill||bill at usance @|^jq  
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长期汇票long bill !@( M_Z'  
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短期汇票short bill zgK;4 22$m  
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逾期汇票overdue bill VW{,:Ya  
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宽限日期days of grace (JWv *p  
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电汇telegraphic transfer （T.T） 6Hda]y  
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邮汇postal order||postal note （Am.）||post office order||money order )qmFK .;%  
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本票promissory note （P/N） 0F1u W>D1  
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押汇负责书||押汇保证书letter of hypothecation X CzXS.  
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副保||抵押品||付属担保物collateral security Uh}+"h5  
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担保书trust receipt||letter of indemnity L$SMfx  
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承兑||认付acceptance $
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单张承兑general acceptance @C=m?7O98  
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有条件承兑qualified acceptance L@?e:*h  
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附条件认付conditional acceptance W6i3Psjsw  
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部分认付partial acceptance   WI {;#A