[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。   PfN[)s4F{R  
会计报表statement of account cGM?r}zJ  
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往来帐目account current exxH0^  
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现在往来帐||存款额current accout /0YO`])"  
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销货帐account sales KY+BXGW*  
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共同计算帐项joint account `^df la  
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未决帐项outstanding account SnVb D<  
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贷方帐项credit account||creditor account M*Ri1   
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借方帐项debit account||debtor account Ay|K> 8z  
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应付帐||应付未付帐account payable h\/T b8  
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应收帐||应收未收帐account receivable xM_+vN*(  
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新交易||新帐new account Vrt*,R&  
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未决帐||老帐old account {-l:F2i  
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现金帐cash account C/ENJ&  
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流水帐running account g|<$\}  
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暂记帐||未定帐suspense account <|;)iT1VeT  
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过期帐||延滞帐overdue account||pastdue account EttQ<z_T  
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杂项帐户sundry account 0[R7HX-@  
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详细帐单||明细表detail account :|N(:W>=$Y  
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呆帐bad account kmM->v  
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会计项目title of account A;7At!kK  
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会计薄||帐薄account-book qHE(p+]E  
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营业报告书||损益计算表account of budiness||business report HBcL1wfS  
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借贷细帐||交验帐account rendered wD5fm5r=  
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明细帐account stated $m;DwlM  
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与…银行开立一户头to open an account with zA*I=3E(  
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与…银行建立交易to keep account with >rid3~  
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继续记帐to keep account #SqU>R  
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与…有交易to have an account with E{xcu9  
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作成会计帐||有往来帐项to make out an account with CC,CKb  
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清算||清理债务to make up an account rLp
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清洁帐目||与…停止交易to close ones account with tWaM+W  
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结帐to close an account uO5y{O2W  
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清理未付款to ask an account||to demand an account #b94S?dq  
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结清差额to balance the account with x`J
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清算to settle an account||to liquidate an account||to square an account ph>0?Z =bn  
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审查帐目||监查帐目to audit an account  1fqJtP6  
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检查帐目to examine an account Qm>2,={h  
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转入A的帐户to charge the amount to As account /&+*X)#v  
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以计帐方式付款to pay on account Z7dyPR  
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代理某人||为某人on ones account||on account of one hw2Sb,bY  
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为自己计算||独立帐目on ones own account  6h?)x  
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由某人收益并负风险on ones account and risk||for ones account and risk ?,w9e|  
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由某人负担for ones account||for account of one "Z)zKg  
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按某人指示||列入某人帐户by order and for account of one S|r,RBeZ  
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列入5月份帐目for May account 5#~E[dr  
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编入某中帐项下to pass to the account of||to place to the account of +}iuTqu5  
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寄出清算书to send in an account||to send in render an account RMlx[nsq  
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支票薄cheque book +NTC!/  
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支票陈票人cheque drawer cnB:bQQK8  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque IQQ>0^Q~  
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记名支票||认人支票cheque to order X'p%K/-m  
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到期支票antedated cheque |%uy{
 
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未到期支票postdated cheque H^+Znmo  
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保付支票certified cheque WNSEc%  
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未获兑现支票，退票returned cheque g/gaPc
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横线支票crossed cheque x!fgZr{  
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普通横线general crossing 9>=S@hVMd  
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特别横线special crossing EAoq2_(`a  
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空白支票blank cheque \lK `  
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失效支票，过期支票stale cheque 95Q^7oI  
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普通支票open cheque IGo+O*dMw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gUme({h&|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges = VMELk!z  
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支票换现金||兑现to cash a cheque x[mh^V5ld  
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清理票款to clear a cheque N'Vj& DWC  
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保证兑现to certify a cheque L$^
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填写支票数额to fill up a cheque Z9i ~>k  
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支票上划线to cross a cheque [XkWPx`  
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开发支票to make out a cheque le6eorK8  
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签发支票，开立支票to draw a cheque||to issue a cheque (^m~UN2@~m  
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透支支票to overdraw a cheque Nhtc^DX  
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背书支票to endorse a cheque lYU?j|n  
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请付票款||清付票款to pay a cheque||to honour a cheque >RrG&W
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支票退票to dishonour a cheque @*WrHoa2N  
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拒付支票to refuse a cheque `:d\L H  
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拒付支票to stop payment of a cheque 0|,Ij$  
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提示要求付款to present for payment O2/_$i[F  
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见票即付持票人payable to bearer ]Mv
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支付指定人payable to order xdMY2u  
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已过期||无效out of date||stale 9[[$5t`8  
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请给出票人R/D||refer to drawer Y4[oa?G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ep{/m-h(!_  
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文字与数字不一致words and figures differ YR[I,j  
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支票 GtKSA#oYZB  
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时间已过account closed R`,|08E  
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更改处应加盖印章alterations require initials T/:6Z  
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时间已过effects not cleared .UvDew /Y  
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停止付款payment stopped h)s&Nqg1B  
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支票毁损cheque mutilated Iu^I?c[  
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汇款||寄钱to remit||to send money h-U]?De5\  
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寄票供取款||支票支付to send a cheque for payment AYDAt5K_  
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寄款人a remitter !v
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收款人a remittee n*Hx"2XF  
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国外汇票foreign Bill z>b^Ui0  
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国内汇票inland Bill O2xqNQ`d  
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跟单汇票documentary bill uWi pjxS  
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空头汇票accommodation bill _>^Y0C[?5  
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原始汇票original bill rddn"~lm1  
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改写||换新票据renewed bill hMgk+4*  
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即期汇票sight bill||bill on demand h] 4qJ  
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…days after date||…days after date…日后付款 "9Br)3  
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…months after date||…months after date…月后付款 y,c\'}*H  
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见票后…日付款…days after sight||…days sight 8jiBLZkRf  
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见票后…月付款…months after sight||…months sight -:wV3D  
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同组票据set of bills TC ;Aj|)N  
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单张汇票sola of exchange||sole of exchange .:(gg  
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远期汇票usance bill||bill at usance -CPLgT  
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长期汇票long bill y;hco  
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短期汇票short bill (e<p^TJ]  
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逾期汇票overdue bill iT1HbAT]  
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宽限日期days of grace l_(4CimOZ  
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电汇telegraphic transfer （T.T） CS"p3$7,  
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邮汇postal order||postal note （Am.）||post office order||money order ur k@v  
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本票promissory note （P/N） 2f9%HX(5  
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押汇负责书||押汇保证书letter of hypothecation vpk~,D07yR  
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副保||抵押品||付属担保物collateral security Oin:5K)4-  
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担保书trust receipt||letter of indemnity 6r)qM)97  
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承兑||认付acceptance jyjK~!0  
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单张承兑general acceptance p5=VGKp  
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有条件承兑qualified acceptance ]F,v#6qi  
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附条件认付conditional acceptance a7l-kG=R;  
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部分认付partial acceptance   O7T wM Yh