[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。   P];JKE%  
会计报表statement of account ]Pn!nSg  
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往来帐目account current 6*GjP ;S=  
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现在往来帐||存款额current accout xSpC'"   
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销货帐account sales ]0c P ml  
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共同计算帐项joint account FYPz 4K  
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未决帐项outstanding account d+z[\i  
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贷方帐项credit account||creditor account Zcd7*EBdx  
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借方帐项debit account||debtor account !"4w&bQ  
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应付帐||应付未付帐account payable RJJ1  
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应收帐||应收未收帐account receivable Y4~vC[$x'  
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新交易||新帐new account #0MK(Ut/  
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未决帐||老帐old account lC9S\s  
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现金帐cash account SfI*bJo>V  
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流水帐running account }z'DWp=uN  
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暂记帐||未定帐suspense account IhW7^(p\  
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过期帐||延滞帐overdue account||pastdue account J/S{FxNe]  
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杂项帐户sundry account npj/7nZj  
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详细帐单||明细表detail account %8Yyj{^!(  
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呆帐bad account AP@<r   
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会计项目title of account nO_!:6o".  
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会计薄||帐薄account-book {&`VGXG  
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营业报告书||损益计算表account of budiness||business report 6h@ +?{F.  
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借贷细帐||交验帐account rendered JX&~y.F  
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明细帐account stated {_Np<r;j<  
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与…银行开立一户头to open an account with s[Gswd  
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与…银行建立交易to keep account with e#m1 X6$.e  
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继续记帐to keep account 6>lW5U^yA\  
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与…有交易to have an account with 5IO3 %p?  
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作成会计帐||有往来帐项to make out an account with _[0I^o  
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清算||清理债务to make up an account _&=9Ke
  
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清洁帐目||与…停止交易to close ones account with Jb6&  
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结帐to close an account I>!|3ElT  
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清理未付款to ask an account||to demand an account ELD +:b  
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结清差额to balance the account with VgUvD1v?}  
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清算to settle an account||to liquidate an account||to square an account % ghJ*iHR  
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审查帐目||监查帐目to audit an account qP@L(_=g  
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检查帐目to examine an account La@\q[U{@  
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转入A的帐户to charge the amount to As account ,C
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以计帐方式付款to pay on account ]U#JsMS  
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代理某人||为某人on ones account||on account of one e?|d9;BO  
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为自己计算||独立帐目on ones own account -Cg`x=G;z  
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由某人收益并负风险on ones account and risk||for ones account and risk EolE?g@l8  
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由某人负担for ones account||for account of one ,ZsYXW  
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按某人指示||列入某人帐户by order and for account of one U]+b`m  
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列入5月份帐目for May account * [iity  
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编入某中帐项下to pass to the account of||to place to the account of N[- %0  
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寄出清算书to send in an account||to send in render an account z36brv<_'p  
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支票薄cheque book 3sd{AkD^  
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支票陈票人cheque drawer My'9S2Y8nv  
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持票人cheque holder B]+7 JB  
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不记名支票cheque to bearer||bearer cheque [XA&&EcU  
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记名支票||认人支票cheque to order U]`'GM/x  
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到期支票antedated cheque %8
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未到期支票postdated cheque CWobvR)e  
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保付支票certified cheque S \yu%=h  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque $w";*">:0  
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普通横线general crossing kG|>_5  
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特别横线special crossing (|ct`KU0#  
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空白支票blank cheque 2S7H_
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失效支票，过期支票stale cheque +i q+  
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普通支票open cheque =`7)X\i@z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VW<"c 5|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 644hQW&W  
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支票换现金||兑现to cash a cheque R(7X}*@X  
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清理票款to clear a cheque =-1^K  
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保证兑现to certify a cheque Q,M/R6i-  
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填写支票数额to fill up a cheque [0,q7d?"  
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支票上划线to cross a cheque fb=$<0Ocj  
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开发支票to make out a cheque c 402pj  
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签发支票，开立支票to draw a cheque||to issue a cheque W0?Y%Da(4m  
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透支支票to overdraw a cheque c wD*>[j  
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背书支票to endorse a cheque X=c ,`&^  
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请付票款||清付票款to pay a cheque||to honour a cheque fM[fS?W  
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支票退票to dishonour a cheque _R<V8g1f  
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拒付支票to refuse a cheque L!Zxc~  
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拒付支票to stop payment of a cheque {c EKz\RX  
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提示要求付款to present for payment `r0 qn'*  
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见票即付持票人payable to bearer zSv
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支付指定人payable to order QR"O)lP  
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已过期||无效out of date||stale \c^jaK5  
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请给出票人R/D||refer to drawer -+2xdLa63  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 91S b=9  
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文字与数字不一致words and figures differ lSv;wwEg  
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支票 >l*9DaZ  
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时间已过account closed :v ~q  
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更改处应加盖印章alterations require initials '"p*FN  
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时间已过effects not cleared hf5SpwxLiH  
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停止付款payment stopped &8L\FAY0%9  
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支票毁损cheque mutilated rZ4<*Zegv  
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汇款||寄钱to remit||to send money *%+buHe  
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寄票供取款||支票支付to send a cheque for payment q9]L!V9Rv  
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寄款人a remitter e!'u{>u  
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收款人a remittee m(] IxI  
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国外汇票foreign Bill ay[*b_f  
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国内汇票inland Bill (j"MsCwE  
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跟单汇票documentary bill fdW={}~  
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空头汇票accommodation bill T6#GlO)8)  
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原始汇票original bill Z_+No :F7I  
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改写||换新票据renewed bill 4f,x@:Jw  
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即期汇票sight bill||bill on demand 7C^ nk z  
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…days after date||…days after date…日后付款 m,O!Mt  
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…months after date||…months after date…月后付款 miqCUbcU  
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见票后…日付款…days after sight||…days sight { VO4""m  
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见票后…月付款…months after sight||…months sight 37Y]sJrs$  
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同组票据set of bills Nig-D>OS  
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单张汇票sola of exchange||sole of exchange Y2n*T KXI,  
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远期汇票usance bill||bill at usance K2 2Xo<3  
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长期汇票long bill eHR<(8c'f  
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短期汇票short bill 2X_ef   
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逾期汇票overdue bill 3 6 ;hg#  
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宽限日期days of grace "L]_NST  
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电汇telegraphic transfer （T.T） +zsya4r  
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邮汇postal order||postal note （Am.）||post office order||money order ,ME9<3 Ac  
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本票promissory note （P/N） ;/@R{G{+~;  
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押汇负责书||押汇保证书letter of hypothecation ;Peyo1  
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副保||抵押品||付属担保物collateral security q`P:PRgM  
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担保书trust receipt||letter of indemnity t(Uoi~#[  
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承兑||认付acceptance x>^S..K}L%  
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单张承兑general acceptance  X_lNnk  
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有条件承兑qualified acceptance <\5{R
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附条件认付conditional acceptance DsoF4&>g[B  
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部分认付partial acceptance   >9 iv>