[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。   lt}U,p,S  
会计报表statement of account Ob-k`@_|  
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往来帐目account current y? 65*lUl  
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现在往来帐||存款额current accout f<3r;F7  
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销货帐account sales W{;LI WsZ  
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共同计算帐项joint account *(<3 oIRS  
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未决帐项outstanding account ]5J*UZ}  
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贷方帐项credit account||creditor account = G3A}  
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借方帐项debit account||debtor account 93#wU})  
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应付帐||应付未付帐account payable BLhuYuON  
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应收帐||应收未收帐account receivable #/`V.jXt>  
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新交易||新帐new account uw@|Y{(K r  
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未决帐||老帐old account V]9?9-r  
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现金帐cash account ffYiu4$m  
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流水帐running account #VEHyz6P  
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暂记帐||未定帐suspense account R#Bdfmldq  
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过期帐||延滞帐overdue account||pastdue account ~(` iRxK  
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杂项帐户sundry account uIvE~<  
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详细帐单||明细表detail account MLc c  
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呆帐bad account Vj"B#  
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会计项目title of account i4N'[ P}  
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会计薄||帐薄account-book T?c:z?j_9  
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营业报告书||损益计算表account of budiness||business report ^60BQ{ne  
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借贷细帐||交验帐account rendered `2?9eXC  
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明细帐account stated )sVz;rF<  
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与…银行开立一户头to open an account with l=ZhHON  
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与…银行建立交易to keep account with a
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继续记帐to keep account xGJ{_M  
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与…有交易to have an account with {SW}S_  
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作成会计帐||有往来帐项to make out an account with i3*S`/]p  
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清算||清理债务to make up an account Kgi%Nd  
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清洁帐目||与…停止交易to close ones account with C XZm/^  
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结帐to close an account O2?ye4uq  
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清理未付款to ask an account||to demand an account xjiMM>|n  
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结清差额to balance the account with W\o(f W  
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清算to settle an account||to liquidate an account||to square an account p mcy(<  
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审查帐目||监查帐目to audit an account 2GA6@-u\  
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检查帐目to examine an account 7\'vSHIL  
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转入A的帐户to charge the amount to As account 5bR;R{:x  
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以计帐方式付款to pay on account h #Od tc1)  
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代理某人||为某人on ones account||on account of one \1hbCv$Hf  
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为自己计算||独立帐目on ones own account G2U=*|  
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由某人收益并负风险on ones account and risk||for ones account and risk +^YXqOXU  
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由某人负担for ones account||for account of one DcE)6z#  
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按某人指示||列入某人帐户by order and for account of one : t-a;Q;  
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列入5月份帐目for May account Lz's!b  
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编入某中帐项下to pass to the account of||to place to the account of ?*|AcMw5
 
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寄出清算书to send in an account||to send in render an account MW l?pG!Y  
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支票薄cheque book e3,TY.,Ay  
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支票陈票人cheque drawer c""*Ng*T  
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持票人cheque holder UjxEbk5>^  
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不记名支票cheque to bearer||bearer cheque L)W1bW}  
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记名支票||认人支票cheque to order jA_wOR7$  
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到期支票antedated cheque 2(M^8Bl  
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未到期支票postdated cheque )@+lfIE(l  
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保付支票certified cheque };;\&#  
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未获兑现支票，退票returned cheque 9D@ $Y54  
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横线支票crossed cheque @!k\Ivd  
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普通横线general crossing l{q$[/J~)  
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特别横线special crossing )Dn~e#  
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空白支票blank cheque w&&uk[Gh/a  
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失效支票，过期支票stale cheque Ce&nMgd~  
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普通支票open cheque ?naPti1GX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OPm
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;VQFz&Q$u  
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支票换现金||兑现to cash a cheque Y# <38+Gd  
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清理票款to clear a cheque e[`E-br^  
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保证兑现to certify a cheque *~p~IX{  
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填写支票数额to fill up a cheque re.%$D@  
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支票上划线to cross a cheque Bjg 21b w^  
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开发支票to make out a cheque rWN#QL()*  
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签发支票，开立支票to draw a cheque||to issue a cheque ~;ink   
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透支支票to overdraw a cheque Z&mV1dxR  
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背书支票to endorse a cheque Y^)VHE]  
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请付票款||清付票款to pay a cheque||to honour a cheque Xco$ yF%  
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支票退票to dishonour a cheque ArkFC  
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拒付支票to refuse a cheque @LY 5]og  
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拒付支票to stop payment of a cheque ";~}"Yz?[  
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提示要求付款to present for payment *8p\.za1  
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见票即付持票人payable to bearer ,8uu,,c  
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支付指定人payable to order bcpH|}[F)  
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已过期||无效out of date||stale F *; +-e  
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请给出票人R/D||refer to drawer 5q]
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u2<:mu[|P  
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文字与数字不一致words and figures differ _|8"&*T^  
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支票 ;_j\E(^%  
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时间已过account closed ?vRz}hiy  
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更改处应加盖印章alterations require initials |ry;'[ *  
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时间已过effects not cleared ^Hq}9OyS9  
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停止付款payment stopped x6DH0*[.  
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支票毁损cheque mutilated f`Wfw3  
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汇款||寄钱to remit||to send money `MTOe1  
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寄票供取款||支票支付to send a cheque for payment * n!0  
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寄款人a remitter g"Ii'JZ?  
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收款人a remittee D 0n2r  
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国外汇票foreign Bill !-MG"\#Wq  
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国内汇票inland Bill PPq*_Cf  
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跟单汇票documentary bill I(7gmCV  
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空头汇票accommodation bill b5)>h  
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原始汇票original bill SQ1&n;M}f  
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改写||换新票据renewed bill x) U;  
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即期汇票sight bill||bill on demand %4 -pw|':  
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…days after date||…days after date…日后付款 z"vgwOP su  
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…months after date||…months after date…月后付款 "nefRz%j+  
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见票后…日付款…days after sight||…days sight F>Oh)VL,Ev  
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见票后…月付款…months after sight||…months sight lyeoSd1AN  
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同组票据set of bills b
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单张汇票sola of exchange||sole of exchange j%h Y0   
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远期汇票usance bill||bill at usance }.vy|^X  
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长期汇票long bill aKy|$ {RC  
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短期汇票short bill u"T^DrRlQ  
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逾期汇票overdue bill *S4P'JSY  
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宽限日期days of grace y^rg%RV  
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电汇telegraphic transfer （T.T） UXJl;Mb  
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邮汇postal order||postal note （Am.）||post office order||money order -*2X YTe  
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本票promissory note （P/N） -EaZ<d[|0  
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押汇负责书||押汇保证书letter of hypothecation ;gnr\C*G  
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副保||抵押品||付属担保物collateral security aO%FQ)BT  
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担保书trust receipt||letter of indemnity du,-]fF  
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承兑||认付acceptance uek3Y[n  
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单张承兑general acceptance 4?&a?*M  
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有条件承兑qualified acceptance q?4uH;h:^G  
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附条件认付conditional acceptance CD[=z)<z{  
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部分认付partial acceptance   63Yu05'