[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。   }FS_"0  
会计报表statement of account KO8{eT9d  

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往来帐目account current t27UlFX  
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现在往来帐||存款额current accout NfCo)C-t  
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销货帐account sales ^(qR({cX  
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共同计算帐项joint account =NRiro  
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未决帐项outstanding account gX5.u9% C\  
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贷方帐项credit account||creditor account |'L$ogt6  
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借方帐项debit account||debtor account @Y6~;(p  
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应付帐||应付未付帐account payable [lj^lN8  
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应收帐||应收未收帐account receivable +|O&k  
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新交易||新帐new account P76QHBb l  
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未决帐||老帐old account h{VGhkU9f  
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现金帐cash account Ktf lbI!  
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流水帐running account H|B4.z  
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暂记帐||未定帐suspense account  2-u9%  
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过期帐||延滞帐overdue account||pastdue account CC`Y r  
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杂项帐户sundry account k/lDE  
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详细帐单||明细表detail account q{oppali  
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呆帐bad account p EbyQ[  
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会计项目title of account HFrwf{J  
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会计薄||帐薄account-book S-KHot ?  
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营业报告书||损益计算表account of budiness||business report JQ]A"xTIa*  
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借贷细帐||交验帐account rendered O;?Nz:/q  
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明细帐account stated I9;,qd%<T  
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与…银行开立一户头to open an account with  kMZo7 y  
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与…银行建立交易to keep account with U".5x~UC  
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继续记帐to keep account HCT+.n6  
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与…有交易to have an account with fp}5QUm-  
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作成会计帐||有往来帐项to make out an account with g}d[j I9  
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清算||清理债务to make up an account 86);0EBX  
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清洁帐目||与…停止交易to close ones account with =]S,p7*7  
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结帐to close an account nk;^sq4M:  
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清理未付款to ask an account||to demand an account WL?qulC}h1  
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结清差额to balance the account with t37<<5A  
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清算to settle an account||to liquidate an account||to square an account a?x ZsR  
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审查帐目||监查帐目to audit an account B*t1Y<>x  
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检查帐目to examine an account FmFjRYA W  
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转入A的帐户to charge the amount to As account TV#>x!5!d  
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以计帐方式付款to pay on account %'X~9Pvi  
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代理某人||为某人on ones account||on account of one hC9EL= A  
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为自己计算||独立帐目on ones own account ,FXc_BCx4  
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由某人收益并负风险on ones account and risk||for ones account and risk z;y{QO  
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由某人负担for ones account||for account of one #oR`_Dm)P  
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按某人指示||列入某人帐户by order and for account of one 9X,iQ  
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列入5月份帐目for May account J@"UFL'^  
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编入某中帐项下to pass to the account of||to place to the account of cTS.yN({G  
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寄出清算书to send in an account||to send in render an account 5!cp^[rGL  
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支票薄cheque book j*[P\Cm  
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支票陈票人cheque drawer !icI Rqcf=  
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持票人cheque holder UP$>,05z6  
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不记名支票cheque to bearer||bearer cheque <\fA}b  
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记名支票||认人支票cheque to order zi3v,Kq  
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到期支票antedated cheque P+CdqOL  
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未到期支票postdated cheque jex\5  
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保付支票certified cheque 7<*0fy5nn  
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未获兑现支票，退票returned cheque WeaT42*Q{  
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横线支票crossed cheque yj#FO'UY  
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普通横线general crossing yP"}(!~m
 
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特别横线special crossing [?|yQ x  
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空白支票blank cheque V^R,j1*  
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失效支票，过期支票stale cheque 3N- '{c6]U  
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普通支票open cheque !;h&@LXG(  
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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~)3P k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #}B1W&\sw  
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支票换现金||兑现to cash a cheque z JW2F_  
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清理票款to clear a cheque mY/"rm  
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保证兑现to certify a cheque =TNFAt  
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填写支票数额to fill up a cheque ()Kaxcs?+  
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支票上划线to cross a cheque -.? @f tY  
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开发支票to make out a cheque NYP3u_ QX  
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签发支票，开立支票to draw a cheque||to issue a cheque yp$jLBA  
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透支支票to overdraw a cheque }"WovU{*s  
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背书支票to endorse a cheque #z&R9 $  
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请付票款||清付票款to pay a cheque||to honour a cheque [Z2[Iy  
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支票退票to dishonour a cheque o$.#A]Flb  
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拒付支票to refuse a cheque xWzybuLp  
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拒付支票to stop payment of a cheque a#r{FoU{M8  
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提示要求付款to present for payment '|ntwK*f  
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见票即付持票人payable to bearer ^ l]!'"  
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支付指定人payable to order Y%"$v0D  
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已过期||无效out of date||stale iLSUz j`  
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请给出票人R/D||refer to drawer wz:e\ !  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~&)\8@2  
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文字与数字不一致words and figures differ Pt5wm\  
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支票 3pWav 1"  
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时间已过account closed JE9v+a{7  
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更改处应加盖印章alterations require initials /(s |'"6  
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时间已过effects not cleared !u]@Ru34  
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停止付款payment stopped +&G(AW  
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支票毁损cheque mutilated zS;ruK% 2  
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汇款||寄钱to remit||to send money ~fkcal1@  
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寄票供取款||支票支付to send a cheque for payment =a,qRO  
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寄款人a remitter K]$PRg1|3  
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收款人a remittee +g?uvXC&  
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国外汇票foreign Bill 9RlJf=Z#H  
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国内汇票inland Bill P,] ./m\J  
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跟单汇票documentary bill bEcN_7  
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空头汇票accommodation bill 8zeeC eIU  
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原始汇票original bill i;{lY1  
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改写||换新票据renewed bill A3tv'-e9  
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即期汇票sight bill||bill on demand ~3M4F^  
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…days after date||…days after date…日后付款 Z4Q]By:/L  
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…months after date||…months after date…月后付款 j= T8b  
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见票后…日付款…days after sight||…days sight 55s5(]`d  
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见票后…月付款…months after sight||…months sight 8|/YxF<  
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同组票据set of bills -|kDa1knA  
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单张汇票sola of exchange||sole of exchange Pg36'aTe%j  
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远期汇票usance bill||bill at usance ^eRuj)$5A  
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长期汇票long bill ublY!
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短期汇票short bill H6eGLg={  
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逾期汇票overdue bill -iHhpD9"X  
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宽限日期days of grace >R<fm  
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电汇telegraphic transfer （T.T） v
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邮汇postal order||postal note （Am.）||post office order||money order c"ztrKQQ  
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本票promissory note （P/N） De_</1Au!2  
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押汇负责书||押汇保证书letter of hypothecation  Biwdb  
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副保||抵押品||付属担保物collateral security jxaoQeac  
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担保书trust receipt||letter of indemnity mtHz 6+  
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承兑||认付acceptance MavO`m&Cg  
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单张承兑general acceptance df& |Lc1J  
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有条件承兑qualified acceptance .<%M8rcj  
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附条件认付conditional acceptance 4 G[ hU4L  
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部分认付partial acceptance   S45>f(!