[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。   Iy';x  
会计报表statement of account x&Cp> +i  
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往来帐目account current KVPR}qTP;  
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现在往来帐||存款额current accout 0:=ZkEEeU  
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销货帐account sales 2-'Opu  
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共同计算帐项joint account egk7O4zwP  
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未决帐项outstanding account pI.+"Hz  
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贷方帐项credit account||creditor account p|+B3  
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借方帐项debit account||debtor account r?/A?DMe  
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应付帐||应付未付帐account payable 2@=IT0[E\  
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应收帐||应收未收帐account receivable ->^~KVh&  
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新交易||新帐new account b5G}3)'w  
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未决帐||老帐old account >Esz iRm  
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现金帐cash account y&m0Lz53Z  
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流水帐running account "9EE1];NT  
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暂记帐||未定帐suspense account "@A![iP  
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过期帐||延滞帐overdue account||pastdue account ^9OUzTF  
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杂项帐户sundry account Nc OP L\  
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详细帐单||明细表detail account u]NZ`t%AP  
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呆帐bad account znJ hP}(  
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会计项目title of account &cWjEx  
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会计薄||帐薄account-book |7,L`utp  
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营业报告书||损益计算表account of budiness||business report Pq*s{  
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借贷细帐||交验帐account rendered <FMq>d$\  
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明细帐account stated J PyOG_h  
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与…银行开立一户头to open an account with 43?^7_l-  
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与…银行建立交易to keep account with EbeI{-'aF  
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继续记帐to keep account ?? TMSH  
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与…有交易to have an account with UobyK3.%  
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作成会计帐||有往来帐项to make out an account with 1B),A~ Ip  
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清算||清理债务to make up an account JS}{%(B  
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清洁帐目||与…停止交易to close ones account with ==i[w|  
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结帐to close an account olLfko4$*V  
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清理未付款to ask an account||to demand an account .z13 =yv  
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结清差额to balance the account with jA#/Z  
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清算to settle an account||to liquidate an account||to square an account EyY.KxCB  
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审查帐目||监查帐目to audit an account xkOpa,=FI  
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检查帐目to examine an account j5@:a  
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转入A的帐户to charge the amount to As account &@ JvnO:  
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以计帐方式付款to pay on account XD"_Iq!  
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代理某人||为某人on ones account||on account of one 43V}#DA@  
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为自己计算||独立帐目on ones own account Ecs,$\  
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由某人收益并负风险on ones account and risk||for ones account and risk 9)VF 1L
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由某人负担for ones account||for account of one }jill+]  
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按某人指示||列入某人帐户by order and for account of one S;]*)i,v  
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列入5月份帐目for May account XkyKBg-  
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编入某中帐项下to pass to the account of||to place to the account of p<: !)kt  
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寄出清算书to send in an account||to send in render an account I[n^{8gz  
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支票薄cheque book r;m)n Ru  
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支票陈票人cheque drawer u_rdmyq$x/  

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持票人cheque holder *&f$K1p  
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不记名支票cheque to bearer||bearer cheque ~,*b }O  
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记名支票||认人支票cheque to order MR}Agu#LG  
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到期支票antedated cheque :^(>YAyHj^  
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未到期支票postdated cheque +!|9hF'  
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保付支票certified cheque {D=@n4 JO  
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未获兑现支票，退票returned cheque J_;o|gqX  
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横线支票crossed cheque Hhh0T>gi  
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普通横线general crossing YD7Oao4:o  

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特别横线special crossing y`=]T>X&x  
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空白支票blank cheque OE-gC2&Bm  
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失效支票，过期支票stale cheque j?+X\PtQ  
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普通支票open cheque WILMH`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _/tHD]um  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5wDg'X]>V  
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支票换现金||兑现to cash a cheque w}YlVete  
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清理票款to clear a cheque 6l
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保证兑现to certify a cheque ]%u@TK7  
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填写支票数额to fill up a cheque aq@ 8"b(.  
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支票上划线to cross a cheque %#xaA'? [  
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开发支票to make out a cheque 4J/}]Dr5  
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签发支票，开立支票to draw a cheque||to issue a cheque =E#%'/ A;c  
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透支支票to overdraw a cheque :Ra,Eu  
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背书支票to endorse a cheque f\sQO&  
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请付票款||清付票款to pay a cheque||to honour a cheque r\-uJ~8N  
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支票退票to dishonour a cheque B][U4WJ)  
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拒付支票to refuse a cheque jN;@

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拒付支票to stop payment of a cheque Q/(K$6]j  
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提示要求付款to present for payment U4C 9<h&  
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见票即付持票人payable to bearer H Y&DmE  
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支付指定人payable to order /'l{E  
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已过期||无效out of date||stale S >X:ZYYC  
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请给出票人R/D||refer to drawer bnq;)>&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [q
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文字与数字不一致words and figures differ [!HEQ8 2g  
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支票 dMf:h"7  
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时间已过account closed 9kN}c
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更改处应加盖印章alterations require initials J>wt(] y  
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时间已过effects not cleared Pk{_(ybaY  
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停止付款payment stopped 2,$8icM  
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支票毁损cheque mutilated H*RC@O_hv  
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汇款||寄钱to remit||to send money 0bceI  
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寄票供取款||支票支付to send a cheque for payment rn/ /%  
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寄款人a remitter CJ/X}hi,  
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收款人a remittee M>wYD\oeg  
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国外汇票foreign Bill ciFmaM.  
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国内汇票inland Bill 9A/\h3HrJ  
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跟单汇票documentary bill oiF}?:7Q7  
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空头汇票accommodation bill 5QW=&zI`=  
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原始汇票original bill u8gS<\  
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改写||换新票据renewed bill T_i:}ul  
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即期汇票sight bill||bill on demand J4QXz[dG  
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…days after date||…days after date…日后付款 p6]7&{>  
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…months after date||…months after date…月后付款 ~8~aJ^[  
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见票后…日付款…days after sight||…days sight H(R1o~  
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见票后…月付款…months after sight||…months sight QP@%(]fG  
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同组票据set of bills J{l1nHQZSu  
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单张汇票sola of exchange||sole of exchange 2VF%@p  
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远期汇票usance bill||bill at usance Y&[1`:-~-  
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长期汇票long bill N8!cO[3Oh  
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短期汇票short bill {p)",)td  
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逾期汇票overdue bill ,/YF-L$(t  
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宽限日期days of grace vh "R'o  
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电汇telegraphic transfer （T.T） bsuus R9W  
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邮汇postal order||postal note （Am.）||post office order||money order P.6nA^hXB  
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本票promissory note （P/N） @WJgWJm  
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押汇负责书||押汇保证书letter of hypothecation 4 d;|sI@  
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副保||抵押品||付属担保物collateral security tDSJpW'd  
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担保书trust receipt||letter of indemnity "Weg7mc#  
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承兑||认付acceptance TS/.`.gT  
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单张承兑general acceptance D-
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有条件承兑qualified acceptance OTMJ6)n7  
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附条件认付conditional acceptance Xua+cVc\y  
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部分认付partial acceptance   `jzTm
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