[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。   dT?mMTKn+  
会计报表statement of account #|-i*2@oR  
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往来帐目account current Z
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现在往来帐||存款额current accout .:r l<.  
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销货帐account sales }-/oL+j  
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共同计算帐项joint account N.'-9hv  
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未决帐项outstanding account JIatRc?g  
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贷方帐项credit account||creditor account `}.jH1Fx/m  
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借方帐项debit account||debtor account k|4}Do%;  
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应付帐||应付未付帐account payable =I8^E\O("  
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应收帐||应收未收帐account receivable zD@RW<M  
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新交易||新帐new account `D $ "K1u  
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未决帐||老帐old account b Bkg/p]  
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现金帐cash account ZFC&&[%-sG  
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流水帐running account \2Yo*jE}  
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暂记帐||未定帐suspense account +WE<S)z<  
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过期帐||延滞帐overdue account||pastdue account jwp?eL!7  
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杂项帐户sundry account b"(bT6XO!  
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详细帐单||明细表detail account LHMA-0$?)  
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呆帐bad account "y-/ 9C  
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会计项目title of account ]t-B-(D  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report VrKFpFd  
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借贷细帐||交验帐account rendered i%otvDn1  
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明细帐account stated &!?qSi~V  
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与…银行开立一户头to open an account with 78O5$?b;#  
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与…银行建立交易to keep account with nE"0?VN W$  
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继续记帐to keep account wi S8S{K5  
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与…有交易to have an account with 9F |e.  
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作成会计帐||有往来帐项to make out an account with n$jf(
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清算||清理债务to make up an account K9Bi2/N  
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清洁帐目||与…停止交易to close ones account with UE/N -K)`  
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结帐to close an account ^g* /p[  
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清理未付款to ask an account||to demand an account C6wlRvWn  
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结清差额to balance the account with t+BLO<  
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清算to settle an account||to liquidate an account||to square an account a3oSSkT  
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审查帐目||监查帐目to audit an account "ktC1y1  
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检查帐目to examine an account rCO:39L-  
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转入A的帐户to charge the amount to As account N^8 lfc$a  
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以计帐方式付款to pay on account Q.[^5 8  
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代理某人||为某人on ones account||on account of one 5PlTf?Ao  
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为自己计算||独立帐目on ones own account <ArP_! `3  
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由某人收益并负风险on ones account and risk||for ones account and risk !S', V&Yb  
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由某人负担for ones account||for account of one <~Tlx:  
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按某人指示||列入某人帐户by order and for account of one S:"t]gbF =  
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列入5月份帐目for May account b\w88=|  
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编入某中帐项下to pass to the account of||to place to the account of QPfS3%p`  
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寄出清算书to send in an account||to send in render an account t=]&q.  
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支票薄cheque book $
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支票陈票人cheque drawer y=\jQ6Fc  
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持票人cheque holder l1N{ujM  
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不记名支票cheque to bearer||bearer cheque  #~.i\|VL  
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记名支票||认人支票cheque to order \sC
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到期支票antedated cheque uPV,-rm[F_  
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未到期支票postdated cheque BPrA*u}T  
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保付支票certified cheque =pcj{B{qa  
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未获兑现支票，退票returned cheque >W'SG3Hmc  
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横线支票crossed cheque hCT%1R}rKr  
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普通横线general crossing +H&_Z38n  
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特别横线special crossing eN> (I
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空白支票blank cheque zK-hNDFL{  
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失效支票，过期支票stale cheque TLSy+x_gX  
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普通支票open cheque =H,cwSE+%  
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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[J3HLQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Eq8
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支票换现金||兑现to cash a cheque QhGg^h%6  
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清理票款to clear a cheque 42wcpSp  
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保证兑现to certify a cheque )2FO+_K?T  
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填写支票数额to fill up a cheque Y
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支票上划线to cross a cheque ^J RTi'v  
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开发支票to make out a cheque o(``7A@7a  
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签发支票，开立支票to draw a cheque||to issue a cheque A$F;fCV*  
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透支支票to overdraw a cheque _Y|kX2l S@  
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背书支票to endorse a cheque {^f0RGJg9  
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请付票款||清付票款to pay a cheque||to honour a cheque  1hviT&  
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支票退票to dishonour a cheque IA^)`l
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拒付支票to refuse a cheque oPy zk7{  
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拒付支票to stop payment of a cheque D&r8V;G[[  
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提示要求付款to present for payment nh=Us^xD  
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见票即付持票人payable to bearer 0:Y`#0qK  
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支付指定人payable to order D:ugP,  
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已过期||无效out of date||stale \u_v7
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请给出票人R/D||refer to drawer fJw=7t-t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h==GdS4  
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文字与数字不一致words and figures differ 8*#][wC2  
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支票 D^s0EW- E  
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时间已过account closed :z} _y&]  
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更改处应加盖印章alterations require initials Fl+tbF  
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时间已过effects not cleared ):
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停止付款payment stopped aHPSnB&  
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支票毁损cheque mutilated KpbZnW}g  
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汇款||寄钱to remit||to send money +z jzO]8  
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寄票供取款||支票支付to send a cheque for payment 4=F]`Lql  
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寄款人a remitter 8/>wgY  
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收款人a remittee {c\oOM<7  
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国外汇票foreign Bill _5U%'\5s  
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国内汇票inland Bill nT@6g|!  
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跟单汇票documentary bill {Ukc D+.Y  
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空头汇票accommodation bill  EBIa%,  
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原始汇票original bill X#p o|,Q  
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改写||换新票据renewed bill _d\u!giy  
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即期汇票sight bill||bill on demand :tjgg]  
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…days after date||…days after date…日后付款 Mz/]DJ8  
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…months after date||…months after date…月后付款 kW<Yda<a  
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见票后…日付款…days after sight||…days sight RV0>-@/x  
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见票后…月付款…months after sight||…months sight {[M0y*^64$  
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同组票据set of bills i\kTm?BQZ  
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单张汇票sola of exchange||sole of exchange Xmap9x  
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远期汇票usance bill||bill at usance <mv7HKVg  
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长期汇票long bill g9yaNelDh)  
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短期汇票short bill 1fz*SIjG  
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逾期汇票overdue bill /6+1{p  
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宽限日期days of grace P'a0CE%  
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电汇telegraphic transfer （T.T） (H&@u9K?a?  
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邮汇postal order||postal note （Am.）||post office order||money order jP1$qhp  
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本票promissory note （P/N） aQ(`6DQv  
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押汇负责书||押汇保证书letter of hypothecation cqeR<len  
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副保||抵押品||付属担保物collateral security J__;.rnk  
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担保书trust receipt||letter of indemnity ,`;jvY~Ec  
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承兑||认付acceptance "kX`FaAhY  
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单张承兑general acceptance Yx6hA#7I  
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有条件承兑qualified acceptance 6 ^Ph '  
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附条件认付conditional acceptance 2-~a P  
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部分认付partial acceptance   x"vwWJN
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