[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。   Hc V"X,7S  
会计报表statement of account 7=OQ8IM!  
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往来帐目account current *`
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现在往来帐||存款额current accout ' dx1x6  
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销货帐account sales A7`1-#  
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共同计算帐项joint account XNb ZNaAd  
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未决帐项outstanding account V{&r Q@{W  
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贷方帐项credit account||creditor account xvSuPP4 m  
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借方帐项debit account||debtor account F0UV

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应付帐||应付未付帐account payable Q\,o:ZU_  
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应收帐||应收未收帐account receivable 2kUxD8BcN  
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新交易||新帐new account Wt9Q;hK  
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未决帐||老帐old account e<#DdpX!H~  
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现金帐cash account R1W}dRE}  
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流水帐running account eV
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暂记帐||未定帐suspense account hwDbs[:  
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过期帐||延滞帐overdue account||pastdue account 9r2IuS0  
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杂项帐户sundry account tB'V  
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详细帐单||明细表detail account =4 X]gW  
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呆帐bad account m2Uc>S  
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会计项目title of account 2_t=P|Uo  
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会计薄||帐薄account-book s Fgadz6O  
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营业报告书||损益计算表account of budiness||business report `4CWE_k  
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借贷细帐||交验帐account rendered y/@iT8$rp  
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明细帐account stated 4rU!4l  
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与…银行开立一户头to open an account with G(1 K9{i$  
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与…银行建立交易to keep account with 3An(jt$%Q  
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继续记帐to keep account ZcryAm:I  
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与…有交易to have an account with PtKTm\,JL0  
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作成会计帐||有往来帐项to make out an account with a`Z{ xme=  
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清算||清理债务to make up an account ZxS&4>.  
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清洁帐目||与…停止交易to close ones account with IM-`<~(I#  
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结帐to close an account R^Bk]  
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清理未付款to ask an account||to demand an account U4_"aT>My  
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结清差额to balance the account with X
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清算to settle an account||to liquidate an account||to square an account #O</\|aH)i  
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审查帐目||监查帐目to audit an account `$9L^Yg,4  
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检查帐目to examine an account B+D`\Nlo  
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转入A的帐户to charge the amount to As account ~_}4jnC  
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以计帐方式付款to pay on account {U P_i2`.  
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代理某人||为某人on ones account||on account of one Th+|*=Il  
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为自己计算||独立帐目on ones own account L{K*~B-p  
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由某人收益并负风险on ones account and risk||for ones account and risk x9\J1\  
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由某人负担for ones account||for account of one mdt ?:F4Q  
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按某人指示||列入某人帐户by order and for account of one ;.r2$/E  
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列入5月份帐目for May account DoTs9w|5  
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编入某中帐项下to pass to the account of||to place to the account of Obg@YIwn  
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寄出清算书to send in an account||to send in render an account _AAx )  
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支票薄cheque book cnC_#kp  
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支票陈票人cheque drawer 4KZSL:A  
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持票人cheque holder ]P JH'=  
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不记名支票cheque to bearer||bearer cheque _RgxKp/d  
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记名支票||认人支票cheque to order THb A(SM  
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到期支票antedated cheque ,7QBJ_-;QJ  
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未到期支票postdated cheque jg7d7{{SB  
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保付支票certified cheque =lYvj  
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未获兑现支票，退票returned cheque 4+BrTGp  
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横线支票crossed cheque ;:-}z.7Y  
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普通横线general crossing Iwnj'R7:  
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特别横线special crossing lqhHb
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空白支票blank cheque O e0KAn  
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失效支票，过期支票stale cheque B3ohHxHu  
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普通支票open cheque m-Mhf;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T XY
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;jpw"-J`  
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支票换现金||兑现to cash a cheque AmUe0CQ:k'  
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清理票款to clear a cheque 5d!z<{ `  
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保证兑现to certify a cheque dNS9<8JX  
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填写支票数额to fill up a cheque jHUz`.8B  
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支票上划线to cross a cheque )aO!cQ{s  
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开发支票to make out a cheque NR@SDW  
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签发支票，开立支票to draw a cheque||to issue a cheque ir1RAmt%  
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透支支票to overdraw a cheque 'ra_Zg[j  
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背书支票to endorse a cheque (kD?},Z  
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请付票款||清付票款to pay a cheque||to honour a cheque {U2|):  
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支票退票to dishonour a cheque =V4_DJ(&  
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拒付支票to refuse a cheque K<fq=:I3  
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拒付支票to stop payment of a cheque }F9?*2\/  
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提示要求付款to present for payment   ]q\=  
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见票即付持票人payable to bearer S7~l%G>]b  
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支付指定人payable to order &|,q sDK(  
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已过期||无效out of date||stale ,)\5O0 D6  
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请给出票人R/D||refer to drawer mJ#B<I'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p!5JO4F$  
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文字与数字不一致words and figures differ rcb/X`l=  
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支票 ~\(>m=|C:H  
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时间已过account closed 74N\G1  
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更改处应加盖印章alterations require initials -D':7!@  
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时间已过effects not cleared ~2qG"1[\  
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停止付款payment stopped +4vX+;: br  
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支票毁损cheque mutilated PqeQe5  
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汇款||寄钱to remit||to send money EjC
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寄票供取款||支票支付to send a cheque for payment 545 xs`Q_  
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寄款人a remitter Q&\ksM  
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收款人a remittee p;01a  
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国外汇票foreign Bill (G;*B<|A  
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国内汇票inland Bill %'< qhGJ  
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跟单汇票documentary bill >b
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空头汇票accommodation bill B75SLK:h=  
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原始汇票original bill &"0[7zgYQz  
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改写||换新票据renewed bill s2kynQ#a  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 wkw/AZ{27  
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…months after date||…months after date…月后付款 aT[7L9Cw  
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见票后…日付款…days after sight||…days sight WDR!e2G  
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见票后…月付款…months after sight||…months sight +UtK2<^:o  
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同组票据set of bills %cL:*D4oz  
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单张汇票sola of exchange||sole of exchange cx) EFy.  
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远期汇票usance bill||bill at usance 9OBPFF  
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长期汇票long bill \;<Y/sg  
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短期汇票short bill EQ -\tWY  
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逾期汇票overdue bill ^8)d8?}  
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宽限日期days of grace ewY X\  
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电汇telegraphic transfer （T.T） Nnw iH  
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邮汇postal order||postal note （Am.）||post office order||money order vjb{h'v  
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本票promissory note （P/N） {<lV=0]  
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押汇负责书||押汇保证书letter of hypothecation _F9 c.BH  
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副保||抵押品||付属担保物collateral security B^ h!F8DC  
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担保书trust receipt||letter of indemnity OoE@30+  
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承兑||认付acceptance ^t"\PpmK<d  
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单张承兑general acceptance Cpl\}Qn  
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有条件承兑qualified acceptance j JW
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附条件认付conditional acceptance rei<{woX  
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部分认付partial acceptance   VGS e<6Hh