[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。   +{RTz)e?*  
会计报表statement of account  ]%FAJ\  
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往来帐目account current 1l"2 ~k  
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现在往来帐||存款额current accout zh*D2/r  
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销货帐account sales U/^#nU.,  
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共同计算帐项joint account {MSE }|A\V  
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未决帐项outstanding account %,_ZVgh0  
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贷方帐项credit account||creditor account IBo  
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借方帐项debit account||debtor account e;"J,7@  
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应付帐||应付未付帐account payable YWl#!"-  
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应收帐||应收未收帐account receivable uBx\xeI  
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新交易||新帐new account QQ.?A(U7  
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未决帐||老帐old account tr[}F7n9  
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现金帐cash account eV|N@  
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流水帐running account e=OHO,74z"  
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暂记帐||未定帐suspense account @F<{/|P  
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过期帐||延滞帐overdue account||pastdue account Xkhd"Axi  
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杂项帐户sundry account %;k Hnl  
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详细帐单||明细表detail account >9&31wA_  
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呆帐bad account :snO*Zg   
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会计项目title of account
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会计薄||帐薄account-book D!rPF)K )  
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营业报告书||损益计算表account of budiness||business report ,2S!$M  
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借贷细帐||交验帐account rendered p'K`K\X  
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明细帐account stated @j/2 $  
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与…银行开立一户头to open an account with _%nz-I  
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与…银行建立交易to keep account with 4Z)s8sDKW  
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继续记帐to keep account KNVu[P)rv  
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与…有交易to have an account with R BYhU55B  
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作成会计帐||有往来帐项to make out an account with PF%-fbh!~  
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清算||清理债务to make up an account bv+u7B6,  
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清洁帐目||与…停止交易to close ones account with @aIgif+v  
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结帐to close an account or]v]*:~l  
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清理未付款to ask an account||to demand an account 8u[_t.y4m  
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结清差额to balance the account with gEh/m.L7  
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清算to settle an account||to liquidate an account||to square an account oZ'a}kF  
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审查帐目||监查帐目to audit an account rAenxZ,tF  
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检查帐目to examine an account ^6s im2  
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转入A的帐户to charge the amount to As account (@?mm  
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以计帐方式付款to pay on account -,J<X\  
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代理某人||为某人on ones account||on account of one !=[Y yh  
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为自己计算||独立帐目on ones own account gQnr.  
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由某人收益并负风险on ones account and risk||for ones account and risk ({uW-%  
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由某人负担for ones account||for account of one =KE7NXu]-  
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按某人指示||列入某人帐户by order and for account of one B%F]K<  
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列入5月份帐目for May account Eb3ZM#  
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编入某中帐项下to pass to the account of||to place to the account of V DF
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寄出清算书to send in an account||to send in render an account }M07-qIX{  
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支票薄cheque book <A3%182  
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支票陈票人cheque drawer iOfm:DTPr  
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持票人cheque holder .$U,bE  
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不记名支票cheque to bearer||bearer cheque osp~)icun  
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记名支票||认人支票cheque to order ZFZ'&"+  
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到期支票antedated cheque (5T>`7g8  
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未到期支票postdated cheque ,np=m17  
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保付支票certified cheque ;c 7I "?@z  
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未获兑现支票，退票returned cheque (-C)A-Uo&  
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横线支票crossed cheque 2Zu9? L ,I  
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普通横线general crossing b(K"CL\p  
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特别横线special crossing !vz'zy)7  
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空白支票blank cheque O-, "/Z  
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失效支票，过期支票stale cheque ,{*g Q%7  
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普通支票open cheque q1ysT.{p,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _H$Lu4b)N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5]O{tS j  
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支票换现金||兑现to cash a cheque P@N+jS`Vf  
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清理票款to clear a cheque ']k<'`b|  
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保证兑现to certify a cheque rC8p!e.yL  
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填写支票数额to fill up a cheque 4*EMd!E=<  
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支票上划线to cross a cheque 5FOMh"!z\  
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开发支票to make out a cheque UA<Fxt  
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签发支票，开立支票to draw a cheque||to issue a cheque oC5h-4~  
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透支支票to overdraw a cheque `2Pa{g-.  
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背书支票to endorse a cheque 5%}e j)@  
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请付票款||清付票款to pay a cheque||to honour a cheque 4>,X.|9{  
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支票退票to dishonour a cheque t6"%u3W8M  
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拒付支票to refuse a cheque =F+v+zP7P  
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拒付支票to stop payment of a cheque M@ U>@x;  
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提示要求付款to present for payment RqA>"[L  
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见票即付持票人payable to bearer 5m1J&T
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支付指定人payable to order Yc7YNC.  
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已过期||无效out of date||stale O=jLZ2os  
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请给出票人R/D||refer to drawer gWr7^u&q@|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CV0id&Nv  
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文字与数字不一致words and figures differ UyRy
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支票 'C5id7O&  
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时间已过account closed :SaZhY  
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更改处应加盖印章alterations require initials k-ZO/yPo  
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时间已过effects not cleared "WKOlfPa  
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停止付款payment stopped pN^
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支票毁损cheque mutilated KtaoOe  
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汇款||寄钱to remit||to send money lc <V_8  
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寄票供取款||支票支付to send a cheque for payment f9#zV2ke]  
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寄款人a remitter at?I @By  
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收款人a remittee \lg ^rfj  
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国外汇票foreign Bill ku,{NY f^Y  
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国内汇票inland Bill b"$?(Y  
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跟单汇票documentary bill p*PzfSLN  
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空头汇票accommodation bill L-- t(G  
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原始汇票original bill h 8$.m Qr  
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改写||换新票据renewed bill N/F_,>E  
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即期汇票sight bill||bill on demand B{\Y~>]Pj  
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…days after date||…days after date…日后付款 (ORbhjl  
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…months after date||…months after date…月后付款 >e;jGk?-  
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见票后…日付款…days after sight||…days sight 5@l5exuG*m  
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见票后…月付款…months after sight||…months sight 3]1 !g6  
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同组票据set of bills #qVvh3#g  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance [BdRx`  
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长期汇票long bill O:I]v@  
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短期汇票short bill IJ+}  
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逾期汇票overdue bill k t`ln  
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宽限日期days of grace ^%%Rf  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order }x$@
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本票promissory note （P/N） 1r4NP  
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押汇负责书||押汇保证书letter of hypothecation o *U-.&  
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副保||抵押品||付属担保物collateral security Qd~7OH4Lp  
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担保书trust receipt||letter of indemnity &B:L9^  
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承兑||认付acceptance b&,ZmDJh  
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单张承兑general acceptance 5s%e9x|kP  
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有条件承兑qualified acceptance |ggtb\W  
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附条件认付conditional acceptance z<P?p  
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部分认付partial acceptance   1H%p|'FKA