[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。   %heX06  
会计报表statement of account +o&&5&H R  
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往来帐目account current B1\@ n$  
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现在往来帐||存款额current accout XHq8p[F  
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销货帐account sales hN% h.
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共同计算帐项joint account !L5[s  
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未决帐项outstanding account 8p3pw=p  
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贷方帐项credit account||creditor account 6.fahg?E  
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借方帐项debit account||debtor account mRIW9V  
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应付帐||应付未付帐account payable rw*#ta O  
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应收帐||应收未收帐account receivable G ~Oj}rn  
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新交易||新帐new account pq;)l(Hi  
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未决帐||老帐old account 9HI9([Cs  
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现金帐cash account x 
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流水帐running account AuZ?~I1  
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暂记帐||未定帐suspense account A/NwM1z[o)  
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过期帐||延滞帐overdue account||pastdue account ^=)? a;V  
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杂项帐户sundry account !:3NPjhf1Y  
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详细帐单||明细表detail account SJVqfi3A  
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呆帐bad account Rkfr4  
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会计项目title of account BzH7E[R49  
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会计薄||帐薄account-book kl[bDb1p  
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营业报告书||损益计算表account of budiness||business report Qwx}e\=  
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借贷细帐||交验帐account rendered 9&}qie,  
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明细帐account stated +7+ VbsFG  
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与…银行开立一户头to open an account with 'rf='Y  
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与…银行建立交易to keep account with B7t#H?  
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继续记帐to keep account +C\?G/  
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与…有交易to have an account with z[qM2  
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作成会计帐||有往来帐项to make out an account with 6?}8z q[  
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清算||清理债务to make up an account /[nt=#+   
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清洁帐目||与…停止交易to close ones account with N!RyncJ  
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结帐to close an account ,O a)  
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清理未付款to ask an account||to demand an account :g<dwuVO  
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结清差额to balance the account with L/nz95  
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清算to settle an account||to liquidate an account||to square an account 1ygu>sKS&A  
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审查帐目||监查帐目to audit an account gWgK  
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检查帐目to examine an account 8n~@Rj5  
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转入A的帐户to charge the amount to As account i-E&Y*\^9H  
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以计帐方式付款to pay on account \UB<'~z6!  
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代理某人||为某人on ones account||on account of one H`@x5RjS  
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为自己计算||独立帐目on ones own account k,v.U8  
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由某人收益并负风险on ones account and risk||for ones account and risk &]z2=\^e  
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由某人负担for ones account||for account of one R~Xl(O  
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按某人指示||列入某人帐户by order and for account of one 5jjJQ'  
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列入5月份帐目for May account ]m}>/2oSs  
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编入某中帐项下to pass to the account of||to place to the account of [9+M/O|Vs  
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寄出清算书to send in an account||to send in render an account t<:XY  
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支票薄cheque book uNx3us-  
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支票陈票人cheque drawer Vx#xq#wK  
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持票人cheque holder D@j `'&G  
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不记名支票cheque to bearer||bearer cheque i.byHz? /  
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记名支票||认人支票cheque to order lv8t S-  
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到期支票antedated cheque )T2Sw
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未到期支票postdated cheque dch(HB}[  
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保付支票certified cheque *.~M#M 9c  
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未获兑现支票，退票returned cheque F!N
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横线支票crossed cheque p_mP'
  
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普通横线general crossing wRWN]Vo  
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特别横线special crossing xOEj+ %M  
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空白支票blank cheque \bfNki  
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失效支票，过期支票stale cheque K{"+eA>CU  
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普通支票open cheque m:K/)v*  
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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?%rmdyhL!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q?Q!D+~mND  
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支票换现金||兑现to cash a cheque WG1x:,-  
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清理票款to clear a cheque ~kF^0-JZY  
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保证兑现to certify a cheque qJrK?:O;  
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填写支票数额to fill up a cheque  Fb.wm  
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支票上划线to cross a cheque Un@dWf6'  
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开发支票to make out a cheque =5',obYN>c  
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签发支票，开立支票to draw a cheque||to issue a cheque (jtrQob  
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透支支票to overdraw a cheque 'HzF/RKh  
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背书支票to endorse a cheque Rcc9Tx(zvQ  
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请付票款||清付票款to pay a cheque||to honour a cheque ^|hlY]Ev  
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支票退票to dishonour a cheque QVJq%P  
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拒付支票to refuse a cheque ~}pc&jz>q  
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拒付支票to stop payment of a cheque C3)*Mn3%P  
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提示要求付款to present for payment G5vp(%j  
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见票即付持票人payable to bearer =h0vdi%{  
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支付指定人payable to order i'V("  
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已过期||无效out of date||stale Kv0V`}<Yc  
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请给出票人R/D||refer to drawer ,2YZB*6h{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ls7eypKR  
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文字与数字不一致words and figures differ 0civXZgj  
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支票 /sfJ:KP0  
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时间已过account closed sYjhQN=Y*  
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更改处应加盖印章alterations require initials /~MH]Gh  
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时间已过effects not cleared ,AmwsXN"F  
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停止付款payment stopped ,jOJ\WXP  
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支票毁损cheque mutilated gVrQAcJj  
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汇款||寄钱to remit||to send money 4vEP\E3u<j  
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寄票供取款||支票支付to send a cheque for payment In?=$_p  
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寄款人a remitter <q8@a0e@  
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收款人a remittee z@yTkH_  
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国外汇票foreign Bill n:,mo}?X  
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国内汇票inland Bill f#=c=e-A  
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跟单汇票documentary bill hq)1YO  
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空头汇票accommodation bill #;$]M4  
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原始汇票original bill z3Q&O$5\  
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改写||换新票据renewed bill U[@y8yN6M  
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即期汇票sight bill||bill on demand V)j[`,M:  
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…days after date||…days after date…日后付款 5~L]zE  
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…months after date||…months after date…月后付款 ieFl4hh[G  
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见票后…日付款…days after sight||…days sight S6TNu+2w4  
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见票后…月付款…months after sight||…months sight 0!T`.UMI  
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同组票据set of bills K3T.l#d'L  
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单张汇票sola of exchange||sole of exchange KdkA@>L!;  
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远期汇票usance bill||bill at usance %rzPh<>e  
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长期汇票long bill >STtX6h  
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短期汇票short bill y&/IJst&aq  
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逾期汇票overdue bill ;]{ee?Q^ld  
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宽限日期days of grace sV\_DP/l  
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电汇telegraphic transfer （T.T） +iVEA(0&$  
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邮汇postal order||postal note （Am.）||post office order||money order RK3yq$  
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本票promissory note （P/N） Y'v[2s  
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押汇负责书||押汇保证书letter of hypothecation SQKhht`M  
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副保||抵押品||付属担保物collateral security <`H0i*|Ued  
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担保书trust receipt||letter of indemnity qQ@| Cj  
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承兑||认付acceptance K,b M9>}  
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单张承兑general acceptance 80x r
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有条件承兑qualified acceptance G7Nw}cVJ)  
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附条件认付conditional acceptance &C 9hT  
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部分认付partial acceptance   nJDGNm,