[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。   ZajQ B  
会计报表statement of account 702&E(rx,  
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往来帐目account current ]8htJ]<|Q  
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现在往来帐||存款额current accout xh#ef=Bw  
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销货帐account sales +"?K00*(  
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共同计算帐项joint account TiCp2Rsz  
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未决帐项outstanding account G-Sw`HHo  
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贷方帐项credit account||creditor account /!eC;qp;[  
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借方帐项debit account||debtor account Vd)iv\a  
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应付帐||应付未付帐account payable ~Msee+ZZ :  
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应收帐||应收未收帐account receivable gEO#-tMjOQ  
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新交易||新帐new account 2
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未决帐||老帐old account +_F siu_b  
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现金帐cash account @2CYv>  
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流水帐running account ^5 F-7R8Q  
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暂记帐||未定帐suspense account 7Q0M3m  
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过期帐||延滞帐overdue account||pastdue account @]H&(bw  
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杂项帐户sundry account u\^<V)  
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详细帐单||明细表detail account c*~/[:}  
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呆帐bad account q{yz]H,  
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会计项目title of account 9@QP?=\Y  
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会计薄||帐薄account-book #Sb1oLC  
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营业报告书||损益计算表account of budiness||business report p'KU!I}  
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借贷细帐||交验帐account rendered _m3PAD4  
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明细帐account stated i&mu=J[  
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与…银行开立一户头to open an account with k-e_lSYk&c  
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与…银行建立交易to keep account with E^A9u
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继续记帐to keep account U+~0m!|4  
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与…有交易to have an account with NkNw9?:#4  
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作成会计帐||有往来帐项to make out an account with ^tc@bsUF  
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清算||清理债务to make up an account [7|}h/  
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清洁帐目||与…停止交易to close ones account with ,dzbI{@6  
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结帐to close an account jY87NHg  
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清理未付款to ask an account||to demand an account Mgcq'{[~Y=  
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结清差额to balance the account with gOgG23 x  
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清算to settle an account||to liquidate an account||to square an account *7BY$q  
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审查帐目||监查帐目to audit an account UO<uG#FB  
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检查帐目to examine an account [OH>NpL  
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转入A的帐户to charge the amount to As account $do rE~T  
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以计帐方式付款to pay on account /~gM,*  
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代理某人||为某人on ones account||on account of one zs[t<`2  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk I0Wn?Qq=@  
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由某人负担for ones account||for account of one JK,#dA#
 
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按某人指示||列入某人帐户by order and for account of one kE6\G}zj  
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列入5月份帐目for May account M&Ycw XV:Z  
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编入某中帐项下to pass to the account of||to place to the account of LjxTRtB_  
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寄出清算书to send in an account||to send in render an account 8&dmH&  
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支票薄cheque book '|WMt g  
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支票陈票人cheque drawer K;[V`) d'  
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持票人cheque holder `@Kh>K  
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不记名支票cheque to bearer||bearer cheque {yspNyOx  
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记名支票||认人支票cheque to order w9.r`_-  
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到期支票antedated cheque sVh!5fby&  
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未到期支票postdated cheque wXNFL9F8  
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保付支票certified cheque 3n6_
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未获兑现支票，退票returned cheque }Qg9l|  
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横线支票crossed cheque WOgbz&S?J  
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普通横线general crossing %&z9^}Vd[  
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特别横线special crossing zL)m!
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空白支票blank cheque t;y>q  
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失效支票，过期支票stale cheque rxm!'.+  
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普通支票open cheque &t%ICz&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 H={fY:%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >JC.qj A  
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支票换现金||兑现to cash a cheque uX`Jc:1q3  
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清理票款to clear a cheque 3(vI{[yhT  
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保证兑现to certify a cheque .;*0odxv  
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填写支票数额to fill up a cheque ^B]M- XG  
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支票上划线to cross a cheque y . AN0  
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开发支票to make out a cheque .Jou09+  
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签发支票，开立支票to draw a cheque||to issue a cheque V&\ZqgDF  
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透支支票to overdraw a cheque E/5w H/  
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背书支票to endorse a cheque ^"*r'  
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请付票款||清付票款to pay a cheque||to honour a cheque 5r`g6@  
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支票退票to dishonour a cheque xr.fZMOh4  
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拒付支票to refuse a cheque Hyc19|  
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拒付支票to stop payment of a cheque kj+AsQC,  
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提示要求付款to present for payment >/evL /  
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见票即付持票人payable to bearer ?XW+&!ar  
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支付指定人payable to order *i)GoQoB  
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已过期||无效out of date||stale &ec_jxF  
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请给出票人R/D||refer to drawer #YhKAG@|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h`Y t4 -Y  
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文字与数字不一致words and figures differ w;{k\=W3Ff  
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支票 !tX14O~B-  
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时间已过account closed sHh2>f@x$  
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更改处应加盖印章alterations require initials dI'C[.zp[  
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时间已过effects not cleared zgVpl p  
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停止付款payment stopped -hhE`Y  
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支票毁损cheque mutilated /"Rh bE  
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汇款||寄钱to remit||to send money h :NHReMT  
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寄票供取款||支票支付to send a cheque for payment 0Wv9K~F  
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寄款人a remitter 0@3g'TGl  
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收款人a remittee FKL}6W:  
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国外汇票foreign Bill MY1 tYO  
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国内汇票inland Bill 7e}p:Vfp  
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跟单汇票documentary bill li NPXS+  
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空头汇票accommodation bill j-yD;N  
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原始汇票original bill j|+B|  
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改写||换新票据renewed bill ?]5wX2G^|J  
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即期汇票sight bill||bill on demand 5'oWd e  
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…days after date||…days after date…日后付款 (S9"(\A  
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…months after date||…months after date…月后付款 <_42h|-  
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见票后…日付款…days after sight||…days sight QuF%m^aE  
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见票后…月付款…months after sight||…months sight [~jhOv^  
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同组票据set of bills uP+ j_is
 
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单张汇票sola of exchange||sole of exchange fnB-?8K<  
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远期汇票usance bill||bill at usance )Hev-C"  
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长期汇票long bill Qt@~y'O  
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短期汇票short bill <GoE2a4Va  
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逾期汇票overdue bill =8 tduB  
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宽限日期days of grace 3QXGbu}:h!  
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电汇telegraphic transfer （T.T） QQrvT,]  
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邮汇postal order||postal note （Am.）||post office order||money order 2;kab^iv'  
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本票promissory note （P/N） e?f[t*td  
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押汇负责书||押汇保证书letter of hypothecation xJO[pT v  
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副保||抵押品||付属担保物collateral security D/{-  
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担保书trust receipt||letter of indemnity  c<4pu  
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承兑||认付acceptance @V<tg"(c  
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单张承兑general acceptance x^C,xP[#Y;  
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有条件承兑qualified acceptance }"3L>%Q5  
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附条件认付conditional acceptance "E'OP
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部分认付partial acceptance   *1>XlVx,