[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。   F|%PiC,,qO  
会计报表statement of account ,Yag! i>;  
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往来帐目account current ^B"LT>.[  
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现在往来帐||存款额current accout s}zR@ !`  
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销货帐account sales y&\4Wr9m  
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共同计算帐项joint account [I;C6p  
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未决帐项outstanding account VEV?$R7;  
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贷方帐项credit account||creditor account BOpZ8p'eH1  
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借方帐项debit account||debtor account P`rfDQoZ  
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应付帐||应付未付帐account payable UV(`.  
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应收帐||应收未收帐account receivable SY95s  
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新交易||新帐new account C LND[gc  
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未决帐||老帐old account @de  ZZ  
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现金帐cash account Dx\~#$S!=  
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流水帐running account e"1mdw"  
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暂记帐||未定帐suspense account e'
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过期帐||延滞帐overdue account||pastdue account JQLQS  
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杂项帐户sundry account */~|IbZ`o  
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详细帐单||明细表detail account I3Co   
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呆帐bad account =f@
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会计项目title of account Lww&[|k.  
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会计薄||帐薄account-book l_((3e[)  
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营业报告书||损益计算表account of budiness||business report -^np"Jk  
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借贷细帐||交验帐account rendered fLRx{Nu  
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明细帐account stated zn'Mi:O'p  
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与…银行开立一户头to open an account with \k$cg~  
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与…银行建立交易to keep account with ]c\`EHN  
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继续记帐to keep account l"&iSq!3=  
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与…有交易to have an account with ~hP]<$v  
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作成会计帐||有往来帐项to make out an account with nbw8YO(=  
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清算||清理债务to make up an account 5OTZa>H  
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清洁帐目||与…停止交易to close ones account with FIJ]`  
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结帐to close an account dphWxB  
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清理未付款to ask an account||to demand an account XU['lr&,W  
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结清差额to balance the account with vQ5rhRG)E  
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清算to settle an account||to liquidate an account||to square an account n2opy8J#!  
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审查帐目||监查帐目to audit an account ypvz&SzIh  
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检查帐目to examine an account `b)i;m  
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转入A的帐户to charge the amount to As account %pxHGO=)E  
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以计帐方式付款to pay on account <@c9S,@t  
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代理某人||为某人on ones account||on account of one AHplvksb  
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为自己计算||独立帐目on ones own account 0[-@<w ^j  
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由某人收益并负风险on ones account and risk||for ones account and risk IP#qT `=}  
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由某人负担for ones account||for account of one #@c
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按某人指示||列入某人帐户by order and for account of one YZc{\~d  
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列入5月份帐目for May account U1pwk[  
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编入某中帐项下to pass to the account of||to place to the account of 'q{d? K  
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寄出清算书to send in an account||to send in render an account $_u)~O4$  
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支票薄cheque book wN$u^]  
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支票陈票人cheque drawer 9
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持票人cheque holder 6iJ\7  
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不记名支票cheque to bearer||bearer cheque %g=SkQ&d  
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记名支票||认人支票cheque to order R}0!F2  
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到期支票antedated cheque \WZ]'o6  
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未到期支票postdated cheque fV5MI[t  
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保付支票certified cheque SR
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未获兑现支票，退票returned cheque 05/'qf7P,U  
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横线支票crossed cheque b =Oec%Adx  
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普通横线general crossing xjg(}w  
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特别横线special crossing jP"l5  
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空白支票blank cheque &BS*C} },  
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失效支票，过期支票stale cheque 6
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普通支票open cheque qttJ*zu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8(|lP58~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SVJt= M  
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支票换现金||兑现to cash a cheque 8m"jd+  
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清理票款to clear a cheque Ic')L*i7O  
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保证兑现to certify a cheque tv'=xDCp  
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填写支票数额to fill up a cheque 35/K9l5  
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支票上划线to cross a cheque cT(=pMt8>  
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开发支票to make out a cheque PB?92py&  
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签发支票，开立支票to draw a cheque||to issue a cheque EaKbG>  
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透支支票to overdraw a cheque bZWdd6  
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背书支票to endorse a cheque 1\ Gxk&  
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请付票款||清付票款to pay a cheque||to honour a cheque q T~a`ou:  
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支票退票to dishonour a cheque <S3s==Cg  
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拒付支票to refuse a cheque N;gY5;0m  
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拒付支票to stop payment of a cheque 2p~}<B  
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提示要求付款to present for payment A DVUx}  
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见票即付持票人payable to bearer "!ks7:}v  
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已过期||无效out of date||stale zx5#eMD  
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请给出票人R/D||refer to drawer [*M':  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /DjsnU~3  
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文字与数字不一致words and figures differ hpgOsF9Lh  
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支票 D5!#c-Y-  
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时间已过account closed et"Pb_-U  
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更改处应加盖印章alterations require initials  'iTY?  
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时间已过effects not cleared Paeq  
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停止付款payment stopped :%Oz:YxC/  
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支票毁损cheque mutilated _-3n'i8  
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汇款||寄钱to remit||to send money <&#
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寄票供取款||支票支付to send a cheque for payment U1HG{u,"y  
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寄款人a remitter gO)":!_n W  
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收款人a remittee ]%y>l j?Y  
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国外汇票foreign Bill 1.+6x4%rV  
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国内汇票inland Bill [8^q3o7n  
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跟单汇票documentary bill \xbUr`WBY  
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空头汇票accommodation bill ]gg(Z!|iQ  
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原始汇票original bill o.Rv<a5.L  
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改写||换新票据renewed bill V^&*y+  
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即期汇票sight bill||bill on demand <JH,B91  
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…days after date||…days after date…日后付款 Jp_#pV*}:  
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…months after date||…months after date…月后付款 sqtz^K ROM  
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见票后…日付款…days after sight||…days sight #YYJ4^":k  
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见票后…月付款…months after sight||…months sight f4b9o[,s2e  
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同组票据set of bills v62_VT2v  
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单张汇票sola of exchange||sole of exchange n jWe^  
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远期汇票usance bill||bill at usance 0bDc 4m  
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长期汇票long bill hr fF1
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短期汇票short bill QDg5B6>$  
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逾期汇票overdue bill Q+T#J9Y  
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宽限日期days of grace THp_ dTD  
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电汇telegraphic transfer （T.T） ]`&_!T  
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邮汇postal order||postal note （Am.）||post office order||money order l/'Gbu ECm  
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本票promissory note （P/N） ?$f.[;mh  
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押汇负责书||押汇保证书letter of hypothecation M%S7cIX ]F  
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副保||抵押品||付属担保物collateral security o8g7wM]M  
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担保书trust receipt||letter of indemnity ^5sA*%T4  
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承兑||认付acceptance t`Z'TqP R  

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单张承兑general acceptance 7S a9  
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有条件承兑qualified acceptance QoZV6  
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附条件认付conditional acceptance qIi \[Ugh  
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部分认付partial acceptance   q?}C`5%D