[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。   ]*2EK9<  
会计报表statement of account l:Dn3Q  
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往来帐目account current XogvtK*  
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现在往来帐||存款额current accout ^\M  dl  
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销货帐account sales (R_CUH  
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共同计算帐项joint account i8Fs0
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未决帐项outstanding account `n 3FT=  
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贷方帐项credit account||creditor account }{ n\tzR  
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借方帐项debit account||debtor account 8+"10q-  
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应付帐||应付未付帐account payable FZiZg;  
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应收帐||应收未收帐account receivable 5U%MoH  
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新交易||新帐new account vQUZVq5M  
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未决帐||老帐old account }2lO _i}L  
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现金帐cash account %`#G92Z_  
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流水帐running account GuT6K}~|D  
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暂记帐||未定帐suspense account 9 ~~qAoD  
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过期帐||延滞帐overdue account||pastdue account V
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杂项帐户sundry account )\wue sAO  
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详细帐单||明细表detail account D*\v0=P'?  
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呆帐bad account `FZF2.N  
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会计项目title of account xYI
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会计薄||帐薄account-book CbOCk:,g5  
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营业报告书||损益计算表account of budiness||business report ;3;2h+U*  
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借贷细帐||交验帐account rendered :"<e0wDu[  
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明细帐account stated nA_%2F'W}  
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与…银行开立一户头to open an account with dU]/$7  
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与…银行建立交易to keep account with +-BwQ{92[:  
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继续记帐to keep account pJBg?D  
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与…有交易to have an account with WC*=rWRxF  
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作成会计帐||有往来帐项to make out an account with q.Jsf+  
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清算||清理债务to make up an account dNiH|-$an  
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清洁帐目||与…停止交易to close ones account with SZhOm  
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结帐to close an account g(Yb^'X/  
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清理未付款to ask an account||to demand an account $s-Y%gc  
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结清差额to balance the account with vLT0ETHg6  
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清算to settle an account||to liquidate an account||to square an account xSMt*]=9  
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审查帐目||监查帐目to audit an account SaOYu &>  
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检查帐目to examine an account Yg9
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转入A的帐户to charge the amount to As account )e|=mtp  
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以计帐方式付款to pay on account !C4!LZ0A  
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代理某人||为某人on ones account||on account of one ml`8HXK0  
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为自己计算||独立帐目on ones own account *)M49a*UD  
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由某人收益并负风险on ones account and risk||for ones account and risk ;!!n{l$r'  
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由某人负担for ones account||for account of one #X 52/8G  
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按某人指示||列入某人帐户by order and for account of one y){ k3lm0  
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列入5月份帐目for May account eIRLNxt+v  
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编入某中帐项下to pass to the account of||to place to the account of 7Mb#O_eh  
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寄出清算书to send in an account||to send in render an account ho ##Z*O  
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支票薄cheque book C{ gyj}5  
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支票陈票人cheque drawer t2,A@2DU2  
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持票人cheque holder &?mD$Eo  
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不记名支票cheque to bearer||bearer cheque G :~k.1y[  
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记名支票||认人支票cheque to order ma"3qGy  
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到期支票antedated cheque g!rQ4#4  
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未到期支票postdated cheque -r-k_6QP  
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保付支票certified cheque e" St_z(  
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未获兑现支票，退票returned cheque :]\([Q+a  
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横线支票crossed cheque ,6-:VIHQ  
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普通横线general crossing IZpP[hov  
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特别横线special crossing I}1NB3>^  
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空白支票blank cheque KV(Q;~8"X  
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失效支票，过期支票stale cheque <0Xf9a8>  
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普通支票open cheque h2G$@8t}I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AE[b },-[  
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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<GHpFi0  
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支票换现金||兑现to cash a cheque 0XE4<U  
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清理票款to clear a cheque Kp%2k^
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保证兑现to certify a cheque s6 uG`F"  
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填写支票数额to fill up a cheque I|qo+u)  
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支票上划线to cross a cheque 6'k<+IR  
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开发支票to make out a cheque dqU~`b
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签发支票，开立支票to draw a cheque||to issue a cheque IaSR;/  
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透支支票to overdraw a cheque =W(Q34  
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背书支票to endorse a cheque o_izl
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请付票款||清付票款to pay a cheque||to honour a cheque ZF!h<h&,  
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支票退票to dishonour a cheque g2+2%6m0  
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拒付支票to refuse a cheque rDdoOb]B  
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拒付支票to stop payment of a cheque .73X3`P25  
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提示要求付款to present for payment tH!]Z4}u  
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见票即付持票人payable to bearer .yoH/2h  
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支付指定人payable to order |Tv#4st  
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已过期||无效out of date||stale &)Q
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请给出票人R/D||refer to drawer oh4E7yN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S;Fi?M  
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文字与数字不一致words and figures differ
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支票 |NlO7aQ>2H  
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时间已过account closed Q1Kfi8h}'  
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更改处应加盖印章alterations require initials )L? P}$+  
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时间已过effects not cleared x5pdS:  
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停止付款payment stopped /l3V3B7  
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支票毁损cheque mutilated Zpt\p7WQ  
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汇款||寄钱to remit||to send money !aUs>1i  
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寄票供取款||支票支付to send a cheque for payment gb1V~  
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寄款人a remitter A I2) g1m  
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收款人a remittee =IZT(8  
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国外汇票foreign Bill vO^m;['  
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国内汇票inland Bill B`)BZ,#p  
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跟单汇票documentary bill tAd%#:K  
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空头汇票accommodation bill 8Al{+gx@?  
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原始汇票original bill P= BZ+6DS  
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改写||换新票据renewed bill y-b%T|p9  
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即期汇票sight bill||bill on demand yPBZc h%-  
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…days after date||…days after date…日后付款 [85spub&}  
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…months after date||…months after date…月后付款 5V~oIL  
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见票后…日付款…days after sight||…days sight Q$W  
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见票后…月付款…months after sight||…months sight  _"yh.N&  
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同组票据set of bills \:'/'^=#|  
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单张汇票sola of exchange||sole of exchange | j`@eF/"  
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远期汇票usance bill||bill at usance d"mkL-  
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长期汇票long bill I*{nP)^9  
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短期汇票short bill nNV'O(x}  
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逾期汇票overdue bill xh,qNnGGi  
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宽限日期days of grace .V/Rfq  
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电汇telegraphic transfer （T.T） X/!o\yyT  
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邮汇postal order||postal note （Am.）||post office order||money order %D34/=(X  
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本票promissory note （P/N） BwGfTua  
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押汇负责书||押汇保证书letter of hypothecation yCR?UH;  
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副保||抵押品||付属担保物collateral security Q#X8u-~  
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担保书trust receipt||letter of indemnity Su7?;Oh/yI  
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承兑||认付acceptance =E4LRKn  
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单张承兑general acceptance u@UMP@"#  
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有条件承兑qualified acceptance ^z IW+:  
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附条件认付conditional acceptance jyUjlYAAv`  
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部分认付partial acceptance   !qh]6%l