[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。   TD@v9  
会计报表statement of account 9WG{p[  
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往来帐目account current tOl e>]  
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现在往来帐||存款额current accout {Tp2H_EG  
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销货帐account sales )u:Q) %$t  
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共同计算帐项joint account ?X$,fQ#F|  
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未决帐项outstanding account /u<nLj1  
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贷方帐项credit account||creditor account I<oL}f  
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借方帐项debit account||debtor account "8)z=n  
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应付帐||应付未付帐account payable hS [SRa'.  
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应收帐||应收未收帐account receivable EV M7Q>  
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新交易||新帐new account x+5k <Xi}  
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未决帐||老帐old account j1$8# /r;c  
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现金帐cash account C2U~=q>>  
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流水帐running account >B -q@D  
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暂记帐||未定帐suspense account zR6siAV9  
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过期帐||延滞帐overdue account||pastdue account U 5w:"x  
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杂项帐户sundry account v9RW5  
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详细帐单||明细表detail account j`*N,*ha  
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呆帐bad account /TQ}} YVw  
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会计项目title of account zJlQ_U-!  
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会计薄||帐薄account-book yBed kj  
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营业报告书||损益计算表account of budiness||business report K ?$#ntp  
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借贷细帐||交验帐account rendered \(UKdv  
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明细帐account stated R\Z:n*  
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与…银行开立一户头to open an account with %bXtKhg5eJ  
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与…银行建立交易to keep account with vC;]jJb:  
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继续记帐to keep account m(O vD!  
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与…有交易to have an account with DrW#v- d  
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作成会计帐||有往来帐项to make out an account with _1Z=q.sC  
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清算||清理债务to make up an account <msxHw  
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清洁帐目||与…停止交易to close ones account with _cDF{E+;  
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结帐to close an account '8FC<=+p[  
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清理未付款to ask an account||to demand an account %5Kq^]q;Y  
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结清差额to balance the account with u?+bW-D'd  
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清算to settle an account||to liquidate an account||to square an account DLPUqKL]  
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审查帐目||监查帐目to audit an account kQdt}o])  
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检查帐目to examine an account t/i5,le  
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转入A的帐户to charge the amount to As account W\*-xf|"d  
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以计帐方式付款to pay on account Z*{] ,  
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代理某人||为某人on ones account||on account of one XP[uF ;w  
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为自己计算||独立帐目on ones own account yWPIIWHx!  
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由某人收益并负风险on ones account and risk||for ones account and risk c2l_$p  
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由某人负担for ones account||for account of one =?0lA_ 0  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account co4h*?q  
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编入某中帐项下to pass to the account of||to place to the account of }]1BO  
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寄出清算书to send in an account||to send in render an account }S-DB#6  
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支票薄cheque book w JwX [\
 
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支票陈票人cheque drawer FxG7Pk+=  
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持票人cheque holder _;A $C(  
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不记名支票cheque to bearer||bearer cheque /T^ JS  
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记名支票||认人支票cheque to order `7aDEzmJ  
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到期支票antedated cheque g3@Rl2yQJ  
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未到期支票postdated cheque jcCoan  
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保付支票certified cheque fa*Cpt:  
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未获兑现支票，退票returned cheque iVtl72O  
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横线支票crossed cheque +1C3`0(  
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普通横线general crossing y #f QPR  
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特别横线special crossing r90+,aLM#?  
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空白支票blank cheque DVZdClAL  
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失效支票，过期支票stale cheque <E;pgw!  
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普通支票open cheque A*h{Lsx;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sRVIH A,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ! hd</_#  
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支票换现金||兑现to cash a cheque d9*hBm  
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清理票款to clear a cheque =.<@`1  
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保证兑现to certify a cheque `J<*9dq%  
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填写支票数额to fill up a cheque 'X).y1'  
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支票上划线to cross a cheque X5f mz%VK@  
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开发支票to make out a cheque HD,xY4q&N  
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签发支票，开立支票to draw a cheque||to issue a cheque dG QG!l+>  
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透支支票to overdraw a cheque "q}FPJ^l_N  
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背书支票to endorse a cheque Sw^X2$h  
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请付票款||清付票款to pay a cheque||to honour a cheque v}@xlB=  
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支票退票to dishonour a cheque qbrpP(.  
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拒付支票to refuse a cheque R(.}C)q3  
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拒付支票to stop payment of a cheque MRU7W4W-~/  
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提示要求付款to present for payment 2._X|~0a  
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见票即付持票人payable to bearer EM>}0V  
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支付指定人payable to order *5bLe'^\|K  
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已过期||无效out of date||stale .xf<=ep  
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请给出票人R/D||refer to drawer p=/m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TW !&p"Us+  
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文字与数字不一致words and figures differ >#ZUfm{k$  
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支票 KfF!{g f  
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时间已过account closed 8H[:>;SI  
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更改处应加盖印章alterations require initials O-)-YVU  
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时间已过effects not cleared \h8
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停止付款payment stopped {v3P9s(  
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支票毁损cheque mutilated 2w F8 P)  
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汇款||寄钱to remit||to send money N Hlk|Y#6b  
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寄票供取款||支票支付to send a cheque for payment G@j0rnn>B  
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寄款人a remitter m.,U:>  
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收款人a remittee sH\5/'?  
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国外汇票foreign Bill %D *OO{  
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国内汇票inland Bill {z|;Xi::"  
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跟单汇票documentary bill {s;U~!3aY  
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空头汇票accommodation bill H= X|h)  
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原始汇票original bill }\C-} Q  
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改写||换新票据renewed bill =G]@+e  
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即期汇票sight bill||bill on demand PdvqDa8  
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…days after date||…days after date…日后付款 N?.%?0l  
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…months after date||…months after date…月后付款 ]~3U  
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见票后…日付款…days after sight||…days sight /soKucN"h  
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见票后…月付款…months after sight||…months sight zLJ/5&  
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同组票据set of bills *2GEnAZb7n  
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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 ?y!E-&  
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长期汇票long bill ]EpWSs!"g  
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短期汇票short bill +j4"!:N}B  
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逾期汇票overdue bill ;"m ,:5%  
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宽限日期days of grace Q0ON9gqqv  
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电汇telegraphic transfer （T.T） Pp5^@A  
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邮汇postal order||postal note （Am.）||post office order||money order C;vtY[}<  
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本票promissory note （P/N） #&7}-"Nd  
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押汇负责书||押汇保证书letter of hypothecation J":,Vd!*-  
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副保||抵押品||付属担保物collateral security e[#j.|m  
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担保书trust receipt||letter of indemnity 7?%k7f  
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承兑||认付acceptance aqc?pqM  
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单张承兑general acceptance <N9[?g)  
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有条件承兑qualified acceptance HZf/CE9T  
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附条件认付conditional acceptance & J2M1z%  
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部分认付partial acceptance   u[ Yk