[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。   IgJG,!>h  
会计报表statement of account w)<.v+u.
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往来帐目account current .K ^gh$z!  
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现在往来帐||存款额current accout j7);N  
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销货帐account sales sz%]rN6$  
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共同计算帐项joint account : HU|BJ>  
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未决帐项outstanding account VSO(DCr"L  
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贷方帐项credit account||creditor account ;|\j][A  
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借方帐项debit account||debtor account n2o)K;wW+  
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应付帐||应付未付帐account payable ,WsG,Q(K  
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应收帐||应收未收帐account receivable ',+Zqog92  
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新交易||新帐new account |d\1xTBLp  
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未决帐||老帐old account $? Z}hU  
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现金帐cash account Qo]qs+  
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流水帐running account )yz) Fw|&  
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暂记帐||未定帐suspense account KAVkYL0  
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过期帐||延滞帐overdue account||pastdue account );S8`V  
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杂项帐户sundry account >Cc DG  
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详细帐单||明细表detail account i}f"'KW  
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呆帐bad account jW^]N$>  
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会计项目title of account YJDJj x  
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会计薄||帐薄account-book BNO+-ob-  
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营业报告书||损益计算表account of budiness||business report "2tKh!?Q  
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借贷细帐||交验帐account rendered Y!ypG-  
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明细帐account stated #*S.26P^4  
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与…银行开立一户头to open an account with v4X ` Ul*  
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与…银行建立交易to keep account with wq8&2(|Fc  
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继续记帐to keep account L{XW2c$h  
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与…有交易to have an account with * ]D{[hV  
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作成会计帐||有往来帐项to make out an account with ^q|W@uG-(  
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清算||清理债务to make up an account oDt{;S8|]  
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清洁帐目||与…停止交易to close ones account with aej'cbO  
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结帐to close an account 7y.iXe!P  
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清理未付款to ask an account||to demand an account  5IF$M2j  
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结清差额to balance the account with cVr+Wp7K#|  
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清算to settle an account||to liquidate an account||to square an account U9 mK^  
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审查帐目||监查帐目to audit an account mGk Qx -|  
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检查帐目to examine an account ki1j~q  
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转入A的帐户to charge the amount to As account #~.RJ%  
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以计帐方式付款to pay on account MpIiHKQ G9  
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代理某人||为某人on ones account||on account of one j9vK~_?;  
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为自己计算||独立帐目on ones own account TNK1E  
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由某人收益并负风险on ones account and risk||for ones account and risk -8<vWe  
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由某人负担for ones account||for account of one DVJn;X^T:  
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按某人指示||列入某人帐户by order and for account of one ErQ6a%~,  
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列入5月份帐目for May account !]RSG^%s{  
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编入某中帐项下to pass to the account of||to place to the account of  ts=:r  
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寄出清算书to send in an account||to send in render an account \k{[HfVvn  
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支票薄cheque book w*;"@2y;eY  
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支票陈票人cheque drawer Hrph>v  
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持票人cheque holder 5Z5x\CcC3  
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不记名支票cheque to bearer||bearer cheque P".IW.^kk~  
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记名支票||认人支票cheque to order { I\og  
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到期支票antedated cheque GQ>0E  
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未到期支票postdated cheque hqmE]hwc  
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保付支票certified cheque #jW=K&;
 
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未获兑现支票，退票returned cheque
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横线支票crossed cheque O=(F46 M  
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普通横线general crossing ^-[ I;P  
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特别横线special crossing %xOxMK@  
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空白支票blank cheque tZz
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失效支票，过期支票stale cheque 9&AO  
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普通支票open cheque ['.])  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Babzrt-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cr{yy :D  
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支票换现金||兑现to cash a cheque R P<M  
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清理票款to clear a cheque 8xgBNQdPT  
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保证兑现to certify a cheque j;]I -M[  
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填写支票数额to fill up a cheque iIX%%r+  
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支票上划线to cross a cheque } u;{38~  
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开发支票to make out a cheque #&Tm%CvB  
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签发支票，开立支票to draw a cheque||to issue a cheque Cy$~H  
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透支支票to overdraw a cheque k4LrUd  
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背书支票to endorse a cheque @e3+Gs  
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请付票款||清付票款to pay a cheque||to honour a cheque g:Qq%'  
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支票退票to dishonour a cheque :k1?
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拒付支票to refuse a cheque G|Et'k.F4  
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拒付支票to stop payment of a cheque .4%z$(+6  
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提示要求付款to present for payment vK)'3 %  
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见票即付持票人payable to bearer n/1
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支付指定人payable to order A|f6H6UUx  
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已过期||无效out of date||stale . |[{$&B  
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请给出票人R/D||refer to drawer {OPEW`F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L/:l>Ko>7  
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文字与数字不一致words and figures differ AA=Ob$2$  
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支票 ?.` ga*  
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时间已过account closed Yt#; +*d5  
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更改处应加盖印章alterations require initials  M99ku'  
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时间已过effects not cleared 0L/chP  
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停止付款payment stopped Y_[7q<L  
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支票毁损cheque mutilated ?:$ q~[LY  
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汇款||寄钱to remit||to send money sA?8i:]O:  
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寄票供取款||支票支付to send a cheque for payment [voZ=+/  
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寄款人a remitter :-jbIpj'  
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收款人a remittee y\_+,G0  
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国外汇票foreign Bill SN@>mpcJS  
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国内汇票inland Bill d\>XfS  
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跟单汇票documentary bill LA;f,CQ  
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空头汇票accommodation bill wuXQa wo  
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原始汇票original bill c"tlNf?  
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改写||换新票据renewed bill _fk}d[q0  
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即期汇票sight bill||bill on demand [c=Wp  
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…days after date||…days after date…日后付款 yn!;Z._  

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…months after date||…months after date…月后付款 r4P%.YO+X  
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见票后…日付款…days after sight||…days sight ggPGKY-b=  
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见票后…月付款…months after sight||…months sight T+T)~!{%  
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同组票据set of bills cr-5t4<jK  
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单张汇票sola of exchange||sole of exchange yg8=G vO  
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远期汇票usance bill||bill at usance Ju#j% !  
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长期汇票long bill e~gNGr]L/  
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短期汇票short bill .B xQF  
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逾期汇票overdue bill -flcB|I`  
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宽限日期days of grace 82 |^o  
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电汇telegraphic transfer （T.T） 8fi'"  
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邮汇postal order||postal note （Am.）||post office order||money order ?4wl  
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本票promissory note （P/N） Ie!">8."  
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押汇负责书||押汇保证书letter of hypothecation VWt=9D;  
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副保||抵押品||付属担保物collateral security 2sgp$r  
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担保书trust receipt||letter of indemnity ?{ \7th37  
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承兑||认付acceptance 6qmV/DL  
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单张承兑general acceptance x ]}'H  
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有条件承兑qualified acceptance si~zg\uY  
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附条件认付conditional acceptance [oBRH]9cq  
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部分认付partial acceptance   <2 kv/