[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。   Nt~G {m  
会计报表statement of account XGAR8=tic  
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往来帐目account current zO((FQ  
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现在往来帐||存款额current accout >'v{o{k|C  
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销货帐account sales :oytJhxU  
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共同计算帐项joint account Kza5_7p`L  
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未决帐项outstanding account r TK)jxklX  
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贷方帐项credit account||creditor account t8uaNvUM}e  
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借方帐项debit account||debtor account /U=?D(>x  
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应付帐||应付未付帐account payable ,yTT,)@<  
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应收帐||应收未收帐account receivable e
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新交易||新帐new account 07>Iq8<mu  
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未决帐||老帐old account Z8o8>C\d9/  
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现金帐cash account c Sktm&SP  
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流水帐running account ZX0!BS  
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暂记帐||未定帐suspense account 838@jip  
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过期帐||延滞帐overdue account||pastdue account `}#n
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杂项帐户sundry account URMxCL^"  
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详细帐单||明细表detail account 6eW9+5oL  
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呆帐bad account =]P|!$!}0  
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会计项目title of account }PzHtA,V  
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会计薄||帐薄account-book H'x_}y  
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营业报告书||损益计算表account of budiness||business report J pKCux  
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借贷细帐||交验帐account rendered 'V}4_3#q  
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明细帐account stated _tfi6UQ&lY  
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与…银行开立一户头to open an account with "@rXN"4  
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与…银行建立交易to keep account with e%KCcU  
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继续记帐to keep account pxHJX2  
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与…有交易to have an account with DQ= /J
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作成会计帐||有往来帐项to make out an account with jU=n\o=?  
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清算||清理债务to make up an account @xN)mi  
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清洁帐目||与…停止交易to close ones account with h|[oQ8)  
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结帐to close an account WXCZ }l  
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清理未付款to ask an account||to demand an account ]BY<D`$$P  
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结清差额to balance the account with R9O1#s^  
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清算to settle an account||to liquidate an account||to square an account aui3Mq#f  
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审查帐目||监查帐目to audit an account t(=Z@9)]4F  
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检查帐目to examine an account jT1^oXn@  
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转入A的帐户to charge the amount to As account _?a.S8LxJZ  
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以计帐方式付款to pay on account e~NF}9#A  
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代理某人||为某人on ones account||on account of one XcM.<Dn3  
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为自己计算||独立帐目on ones own account y rmi:=N(  
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由某人收益并负风险on ones account and risk||for ones account and risk l[M?"<Ot;  
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由某人负担for ones account||for account of one tW}At  
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按某人指示||列入某人帐户by order and for account of one vDcYz,  
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列入5月份帐目for May account K5EU?J&  
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编入某中帐项下to pass to the account of||to place to the account of gMUCVKGf  
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寄出清算书to send in an account||to send in render an account ?"L ^0%  
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支票薄cheque book C}Ucyzfr,p  
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支票陈票人cheque drawer JpC_au7CX  
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持票人cheque holder sX,S]:X  
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不记名支票cheque to bearer||bearer cheque $ uqB.f$  
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记名支票||认人支票cheque to order 8=,-r`oNy  
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到期支票antedated cheque tzrvIVD  
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未到期支票postdated cheque =SVb k  
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保付支票certified cheque E_T!|Q.  
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未获兑现支票，退票returned cheque ubUVxYD?  
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横线支票crossed cheque ,)ZI&BL5  
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普通横线general crossing p> g[: ~  
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特别横线special crossing Ticx]_+~T  
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空白支票blank cheque .zv BV_I  
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失效支票，过期支票stale cheque "/Pq/\,R|  
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普通支票open cheque }CL7h;5N 3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -ARks_\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f$ 7C 5  
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支票换现金||兑现to cash a cheque J";4+wA7  
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清理票款to clear a cheque et?FX K"y  
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保证兑现to certify a cheque yK-DzAv  
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填写支票数额to fill up a cheque qA"BoS
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支票上划线to cross a cheque {@6:kkd  
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开发支票to make out a cheque B
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签发支票，开立支票to draw a cheque||to issue a cheque 4:-x!lt  
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透支支票to overdraw a cheque Jy\0
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背书支票to endorse a cheque t+_\^Oa)  
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请付票款||清付票款to pay a cheque||to honour a cheque h8X[*Wme  
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支票退票to dishonour a cheque 6~Dyr82"B  
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拒付支票to refuse a cheque "{\xBX~oM  
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拒付支票to stop payment of a cheque _",<at  
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提示要求付款to present for payment ,SidY\FzH  
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见票即付持票人payable to bearer Xdx8HB@L  
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支付指定人payable to order lg8@^Pm$r;  
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已过期||无效out of date||stale jU~ x^Y  
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请给出票人R/D||refer to drawer `FQ]ad Fz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r5N TTc  
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文字与数字不一致words and figures differ  5{oc  
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支票 tE_n>~Zs  
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时间已过account closed )ds]fvMW]N  
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更改处应加盖印章alterations require initials (;;ji!i  
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时间已过effects not cleared RSh_~qMX  
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停止付款payment stopped s$isDG#Sr  
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支票毁损cheque mutilated Y4HN1  
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汇款||寄钱to remit||to send money _*6]4\;  
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寄票供取款||支票支付to send a cheque for payment TT/H"Ri}Jp  
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寄款人a remitter XJ\R'?j  
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收款人a remittee TPJF?.le '  
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国外汇票foreign Bill wK-VA$;:  
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国内汇票inland Bill aE5-b ub c  
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跟单汇票documentary bill G-
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空头汇票accommodation bill t<Yi!6  
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原始汇票original bill Pl/ dUt_  
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改写||换新票据renewed bill ][S q^5`  
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即期汇票sight bill||bill on demand ?"9h-g3`x}  
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…days after date||…days after date…日后付款 z
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…months after date||…months after date…月后付款 ^f! M"@  
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见票后…日付款…days after sight||…days sight #-;W|ib%z  
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见票后…月付款…months after sight||…months sight zkRAul32|  
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同组票据set of bills 031"D*W'i  
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单张汇票sola of exchange||sole of exchange 5I2,za&e  
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远期汇票usance bill||bill at usance !{jw!bB  
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长期汇票long bill `MI;.t  
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短期汇票short bill |eu8;~A  
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逾期汇票overdue bill j?N<40z  
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宽限日期days of grace "'z}oS  
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电汇telegraphic transfer （T.T） :|W=2(>  
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邮汇postal order||postal note （Am.）||post office order||money order (.:*GUg  
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本票promissory note （P/N） V~dhTdQ5}  
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押汇负责书||押汇保证书letter of hypothecation =5\*Zh1  
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副保||抵押品||付属担保物collateral security #sw4)*v  
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担保书trust receipt||letter of indemnity V?M(exN  
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承兑||认付acceptance 'f<N7%eZ  
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单张承兑general acceptance 2Xe1qzvo  
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有条件承兑qualified acceptance 1Vu#:6%  
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附条件认付conditional acceptance ~q3O,bb{  
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部分认付partial acceptance   vaB ql(?'2