[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。   6$f,DU  
会计报表statement of account Q3DxjD  
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往来帐目account current j\a?n4g -  
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现在往来帐||存款额current accout x.q%O1  
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销货帐account sales ~EN @$N^h  
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共同计算帐项joint account @MM|.# ~T  
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未决帐项outstanding account =4I361oMf  
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贷方帐项credit account||creditor account X;1q1X)K  
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借方帐项debit account||debtor account ]-6 G'i?  
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应付帐||应付未付帐account payable YZk&'w  
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应收帐||应收未收帐account receivable ;
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新交易||新帐new account v!x[1[  
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未决帐||老帐old account Q.fBuF  
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现金帐cash account F^\v`l,  
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流水帐running account xs:{%ki  
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暂记帐||未定帐suspense account -L
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过期帐||延滞帐overdue account||pastdue account "~;jFB8  
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杂项帐户sundry account qdm!]w.G5  
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详细帐单||明细表detail account qm '$R3g  
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呆帐bad account =FKB)#N  
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会计项目title of account DXiD>1(q  
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会计薄||帐薄account-book E|TzrH  
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营业报告书||损益计算表account of budiness||business report ks;%f34  
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借贷细帐||交验帐account rendered Ac54VN  
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明细帐account stated ob;oxJ@[c  
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与…银行开立一户头to open an account with o]Ki+ U  
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与…银行建立交易to keep account with fP|\1Y?CS  
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继续记帐to keep account r3kI'I|bq  
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与…有交易to have an account with ra&C|"~E  
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作成会计帐||有往来帐项to make out an account with V6k9L*VP  
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清算||清理债务to make up an account tu'MYY  
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清洁帐目||与…停止交易to close ones account with m";gD[m  
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结帐to close an account S%oGB
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with H/$q]i*#K  
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清算to settle an account||to liquidate an account||to square an account w(D9'  
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审查帐目||监查帐目to audit an account MF`'r#@:wa  
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检查帐目to examine an account GLyh1qNX  
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转入A的帐户to charge the amount to As account gL`SZr9  
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以计帐方式付款to pay on account }b`*%141  
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代理某人||为某人on ones account||on account of one Mk[`HEO  
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为自己计算||独立帐目on ones own account +bW|Q>u  
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由某人收益并负风险on ones account and risk||for ones account and risk U@nwSfp:G  
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由某人负担for ones account||for account of one W+?[SnHL/  
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按某人指示||列入某人帐户by order and for account of one MFuI&u!g:  
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列入5月份帐目for May account u2-7vudh  
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编入某中帐项下to pass to the account of||to place to the account of oE1]vX  
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寄出清算书to send in an account||to send in render an account VY@hhr1s~  
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支票薄cheque book Ws)X5C=A  
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支票陈票人cheque drawer \/'n[3x  
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持票人cheque holder @;D}= 
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不记名支票cheque to bearer||bearer cheque O'|P|  
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记名支票||认人支票cheque to order h^kNM8  
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到期支票antedated cheque 9w;J7jgOT!  
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未到期支票postdated cheque XqS*;Zj0  
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保付支票certified cheque 9^#gVTGXv  
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未获兑现支票，退票returned cheque _JJKbi  
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横线支票crossed cheque e$+f~~K  
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普通横线general crossing 6+nMH +[  
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特别横线special crossing :Mu8W_  
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空白支票blank cheque j)tCr Py  
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失效支票，过期支票stale cheque CpRu*w{  
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普通支票open cheque g3~~"`2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8LQ59 K_WX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [[?[? V ,  
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支票换现金||兑现to cash a cheque 4)odFq:  
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清理票款to clear a cheque 6}i&6@Snq?  
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保证兑现to certify a cheque .kbr?N,
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填写支票数额to fill up a cheque dI_r:xN  
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支票上划线to cross a cheque zr3q>]oma  
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开发支票to make out a cheque z)&naw.  
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签发支票，开立支票to draw a cheque||to issue a cheque ZTh?^}/  
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透支支票to overdraw a cheque Ws^+7u  
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背书支票to endorse a cheque k1f3?l vlU  
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请付票款||清付票款to pay a cheque||to honour a cheque 8/Et&TJ`  
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支票退票to dishonour a cheque OH$F >wO  
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拒付支票to refuse a cheque [^?13xMb  
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拒付支票to stop payment of a cheque B#HnPUUK  
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提示要求付款to present for payment 3E< aiGU  
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见票即付持票人payable to bearer ELN|;^-/|Q  
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支付指定人payable to order 9USrg
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已过期||无效out of date||stale wD<vg3e[H  
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请给出票人R/D||refer to drawer 8_"3Yb`f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T1lXYhAWS  
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文字与数字不一致words and figures differ 536^PcJlN  
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支票 ,"@w>WL<9  
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时间已过account closed jZa25Z00  
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更改处应加盖印章alterations require initials :_MP' 0QP  
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时间已过effects not cleared J R/W9i  
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停止付款payment stopped HpW"lYW4  
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支票毁损cheque mutilated -_s%8l^  
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汇款||寄钱to remit||to send money sjSi;S4  
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寄票供取款||支票支付to send a cheque for payment V:(y*tFA  
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寄款人a remitter hl`u"?rg  
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收款人a remittee yXkt:O,i  
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国外汇票foreign Bill 8IeI0f" l)  
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国内汇票inland Bill >Dxe>Q'df  
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跟单汇票documentary bill l/[pEUYU  
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空头汇票accommodation bill Cb4_ ?OR0  
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原始汇票original bill $_wo6/J5+D  
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改写||换新票据renewed bill u >4ArtF  
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即期汇票sight bill||bill on demand 3EI]bmi~  
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…days after date||…days after date…日后付款 g@Ld "5$^2  
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…months after date||…months after date…月后付款 ,[Ag ~.T  
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见票后…日付款…days after sight||…days sight RtwUb(wn6  
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见票后…月付款…months after sight||…months sight IytDvz*|  
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同组票据set of bills O:._
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单张汇票sola of exchange||sole of exchange =DC3a3 &%  
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远期汇票usance bill||bill at usance "W5rx8a  
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长期汇票long bill gHZqA_*T8U  
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短期汇票short bill !b63ik15O~  
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逾期汇票overdue bill tDt :^Bc  
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宽限日期days of grace ot }6D  
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电汇telegraphic transfer （T.T） #kci=2q_  
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邮汇postal order||postal note （Am.）||post office order||money order p/&HUQQk  
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本票promissory note （P/N） ve fU'  
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押汇负责书||押汇保证书letter of hypothecation kP^*hO !%  
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副保||抵押品||付属担保物collateral security p9iu:MucD<  
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担保书trust receipt||letter of indemnity t^U^Tr  
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承兑||认付acceptance 12OlrU  
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单张承兑general acceptance {SdO9Yy?@7  
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有条件承兑qualified acceptance taDQ65  
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附条件认付conditional acceptance $^h?:L:1n  
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部分认付partial acceptance   B^q<2S;