[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。   lLN5***47J  
会计报表statement of account \hZye20  
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往来帐目account current 7&1dr  
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现在往来帐||存款额current accout  :@^
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销货帐account sales CMU\DO  
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共同计算帐项joint account jB3Rue:+g  
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未决帐项outstanding account )J1xO^tE  
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贷方帐项credit account||creditor account "\rR0V!wA  
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借方帐项debit account||debtor account Bu7aeBP  
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应付帐||应付未付帐account payable *q0vp^?  
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应收帐||应收未收帐account receivable *iXaQuT  
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新交易||新帐new account 8P*wt'Q$  
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未决帐||老帐old account o*:D/"gb  
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现金帐cash account KvtJtql;  
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流水帐running account U
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暂记帐||未定帐suspense account mEq>{l:  
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过期帐||延滞帐overdue account||pastdue account G!g];7PG(  
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杂项帐户sundry account 8eD/9PD=F  
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详细帐单||明细表detail account /gq\.+'{  
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呆帐bad account |!*abc\`(`  
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会计项目title of account .'=-@W*  
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会计薄||帐薄account-book 0oo*F  
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营业报告书||损益计算表account of budiness||business report LqoH]AcN  
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借贷细帐||交验帐account rendered ky@DH(^>  
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明细帐account stated f(.t0{Etq  
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与…银行开立一户头to open an account with s^ K:cz  
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与…银行建立交易to keep account with )/uCdSDIc  
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继续记帐to keep account [OQ+&\  
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与…有交易to have an account with A:,R.P>`C  
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作成会计帐||有往来帐项to make out an account with ]hlYmT  
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清算||清理债务to make up an account |n\(I$  
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清洁帐目||与…停止交易to close ones account with -0Q^k\X-  
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结帐to close an account [C(>e0r  
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清理未付款to ask an account||to demand an account BV6 U -  
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结清差额to balance the account with 2[yfo8H  
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清算to settle an account||to liquidate an account||to square an account iM{UB=C  
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审查帐目||监查帐目to audit an account lr&O@ 5"oy  
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检查帐目to examine an account _33YgO  
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转入A的帐户to charge the amount to As account +*P;Vb6D  
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以计帐方式付款to pay on account e8$OV4X  
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代理某人||为某人on ones account||on account of one 0FEn&\2<  
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为自己计算||独立帐目on ones own account Pg/$N 5->  
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由某人收益并负风险on ones account and risk||for ones account and risk osW"b"_f  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one + c"$-Jr  
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列入5月份帐目for May account |FrZ,(
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编入某中帐项下to pass to the account of||to place to the account of tOf18V{a  
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寄出清算书to send in an account||to send in render an account h`:
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支票薄cheque book gm}[`GMU  
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支票陈票人cheque drawer KOM]7%ys1H  
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持票人cheque holder jVhfpS[  
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不记名支票cheque to bearer||bearer cheque Xs7xZ$  
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记名支票||认人支票cheque to order x%\m/_5w%  
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到期支票antedated cheque &z"sT*3  
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未到期支票postdated cheque o}4J|@Hi|4  
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保付支票certified cheque ahJu+y  
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未获兑现支票，退票returned cheque `aw5"ns^V  
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横线支票crossed cheque u NcE_<  
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普通横线general crossing 9uL="z$\  
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特别横线special crossing \HsrUZ~  
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空白支票blank cheque |GQFNrNx  
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失效支票，过期支票stale cheque 1*>lYd8_  
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普通支票open cheque 1tNmiAu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]_ON\v1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @6roW\'$  
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支票换现金||兑现to cash a cheque )|`#BC  
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清理票款to clear a cheque _Zq2 <:  
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保证兑现to certify a cheque 'z=QV{ni  
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填写支票数额to fill up a cheque `XJU$c  
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支票上划线to cross a cheque mR3km1T  
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开发支票to make out a cheque 6S~lgH:  
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签发支票，开立支票to draw a cheque||to issue a cheque fgg;WXcT ~  
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透支支票to overdraw a cheque nEZoF  
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背书支票to endorse a cheque Qo!/n`19  
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请付票款||清付票款to pay a cheque||to honour a cheque Dt9[uyP&  
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支票退票to dishonour a cheque QzwA*\G  
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拒付支票to refuse a cheque `[.':"~2N  
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拒付支票to stop payment of a cheque %CxrXU  
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提示要求付款to present for payment /A U& X  
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见票即付持票人payable to bearer qc*z`Wz:  
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支付指定人payable to order ![wV}.}  
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已过期||无效out of date||stale yW&|ZJF?  
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请给出票人R/D||refer to drawer 7Ca+Pe}/n,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hhTM-D1Ehs  
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文字与数字不一致words and figures differ ]%y ph3C  
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支票 By|y:  
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时间已过account closed 
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更改处应加盖印章alterations require initials C:77~f-+rQ  
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时间已过effects not cleared KGCm@oy  
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停止付款payment stopped n3, ?klK  
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支票毁损cheque mutilated *R17 KMS  
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汇款||寄钱to remit||to send money @\ ,WJmW  
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寄票供取款||支票支付to send a cheque for payment :IFTiq5a;  
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寄款人a remitter B;A^5~b  
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收款人a remittee >|jSd2_p  
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国外汇票foreign Bill #/'5 N|?  
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国内汇票inland Bill C<CE!|sfr  
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跟单汇票documentary bill ,5" vzGLJ  
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空头汇票accommodation bill +:4J~Cuf  
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原始汇票original bill p:u?a,p  
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改写||换新票据renewed bill '`^<*;w  
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即期汇票sight bill||bill on demand U@v=q9'W  
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…days after date||…days after date…日后付款 9,y*kC  
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…months after date||…months after date…月后付款 ^+cf  
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见票后…日付款…days after sight||…days sight C,:3z  
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见票后…月付款…months after sight||…months sight w@Ut[ ;6^  
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同组票据set of bills D^P_3 B+  
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单张汇票sola of exchange||sole of exchange niY9`8  
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远期汇票usance bill||bill at usance knZee!FA7  
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长期汇票long bill NK'awv),pM  
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短期汇票short bill Y uXq  
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逾期汇票overdue bill >lxhXYp  
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宽限日期days of grace mu0ER 3o  
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电汇telegraphic transfer （T.T） AjB-&Z  
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邮汇postal order||postal note （Am.）||post office order||money order a=\r~Z7E  
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本票promissory note （P/N） ,Hn{nVU1R=  
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押汇负责书||押汇保证书letter of hypothecation LC) -aw>-  
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副保||抵押品||付属担保物collateral security iE>E*!aBg  
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担保书trust receipt||letter of indemnity 8.bIP ju%v  
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承兑||认付acceptance LO0<=4iN(  
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单张承兑general acceptance &u0JzK  
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有条件承兑qualified acceptance 6tBL?'pG  
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附条件认付conditional acceptance jC7`_;>=  
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部分认付partial acceptance   d[( KgX9