[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。   uj@rv&  
会计报表statement of account t/?x#X  
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往来帐目account current VH&6Tm1  
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现在往来帐||存款额current accout Xne{:!btw  
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销货帐account sales !(=bH"P  
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共同计算帐项joint account D'y/pv}!  
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未决帐项outstanding account PqMU&H_  
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贷方帐项credit account||creditor account ]HoQ6R\E b  
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借方帐项debit account||debtor account Snx_NH#tA  
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应付帐||应付未付帐account payable 9N^&~O|1  
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应收帐||应收未收帐account receivable ?YR/'Vq97  
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新交易||新帐new account M%H <F3  
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未决帐||老帐old account oy90|.]G  
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现金帐cash account 2[i:bksjW  
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流水帐running account ,Z yTYD|7  
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暂记帐||未定帐suspense account &mj98  
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过期帐||延滞帐overdue account||pastdue account -~Kw~RX<(  
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杂项帐户sundry account N(0G!sTI  
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详细帐单||明细表detail account 9(k5Irv"'h  
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呆帐bad account ^`NU:"  
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会计项目title of account E/9h"zowS  
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会计薄||帐薄account-book uxF88$=!t  
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营业报告书||损益计算表account of budiness||business report HIP6L,$  
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借贷细帐||交验帐account rendered kxU<?0  
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明细帐account stated t_1a.Jv  
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与…银行开立一户头to open an account with cwiHHf>  
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与…银行建立交易to keep account with qUX  
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继续记帐to keep account z,/0e@B >  
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与…有交易to have an account with Rh#0EbE2  
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作成会计帐||有往来帐项to make out an account with ;4<CnC**  
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清算||清理债务to make up an account EacqQFErl  
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清洁帐目||与…停止交易to close ones account with kb< Nuw  
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结帐to close an account -AwR$<q'  
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清理未付款to ask an account||to demand an account @7xb/&N  
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结清差额to balance the account with <4s$$Uw}6%  
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清算to settle an account||to liquidate an account||to square an account Sqj'2<~W  
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审查帐目||监查帐目to audit an account J0xOB;rd  
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检查帐目to examine an account U1(<1eTyu  
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转入A的帐户to charge the amount to As account l{wHu(1  
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以计帐方式付款to pay on account <
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代理某人||为某人on ones account||on account of one n ,sl|hv2U  
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为自己计算||独立帐目on ones own account 7M#2T ze}  
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由某人收益并负风险on ones account and risk||for ones account and risk ]0P-?O:  
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由某人负担for ones account||for account of one [O*5\&6  
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按某人指示||列入某人帐户by order and for account of one W 0^.Dx  
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列入5月份帐目for May account !7ct=L  
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编入某中帐项下to pass to the account of||to place to the account of 88~BE ^  
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寄出清算书to send in an account||to send in render an account vk\a>};  
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支票薄cheque book ;w";s $  
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支票陈票人cheque drawer $ )q?z.U  
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持票人cheque holder Z 4,
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不记名支票cheque to bearer||bearer cheque 5P~{*of  
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记名支票||认人支票cheque to order `7<4]#b^o  
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到期支票antedated cheque aOZSX3;wg  
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未到期支票postdated cheque apsR26\^  
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保付支票certified cheque Cx(|ZD^  
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未获兑现支票，退票returned cheque D"kss5>w  
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横线支票crossed cheque +o+e*B7Eh  
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普通横线general crossing ^2C)Wk$  
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特别横线special crossing \@IEqm6  
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空白支票blank cheque >TZ 'V,  
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失效支票，过期支票stale cheque _:(RkS!x  
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普通支票open cheque *4]u?R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !4"(>Rnw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Bi}uL)~rD  
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支票换现金||兑现to cash a cheque BQ8vg8e]B  
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清理票款to clear a cheque j@g`Pm%u`  
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保证兑现to certify a cheque Jd]
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填写支票数额to fill up a cheque CjFnE  
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支票上划线to cross a cheque CG[2  
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开发支票to make out a cheque io&FW!J.  
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签发支票，开立支票to draw a cheque||to issue a cheque l& A8P  
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透支支票to overdraw a cheque /Z~}dWI  

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背书支票to endorse a cheque ?)-#\z=6G  
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请付票款||清付票款to pay a cheque||to honour a cheque {sOWDM5  
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支票退票to dishonour a cheque ?zk#}Ex1  
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拒付支票to refuse a cheque M*gbA5  
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拒付支票to stop payment of a cheque jLM}hwJ8  
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提示要求付款to present for payment w}qLI4  
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见票即付持票人payable to bearer ;5p;i8m  
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支付指定人payable to order _C3O^/<n4V  
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已过期||无效out of date||stale egmNX't6f5  
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请给出票人R/D||refer to drawer XW.k%H4@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [G",Yky  
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文字与数字不一致words and figures differ F};T
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支票 Oz4vV_a&'  
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时间已过account closed VkkC;/BBW  
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更改处应加盖印章alterations require initials %i) 0sET  
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时间已过effects not cleared tM|/OJ7  
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停止付款payment stopped wBJ|%mc3TA  
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支票毁损cheque mutilated ? q_%  
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汇款||寄钱to remit||to send money G{!(2D4!  
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寄票供取款||支票支付to send a cheque for payment PXG@]$~3  
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寄款人a remitter :NL[NbQYt  
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收款人a remittee $:yI e.F  
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国外汇票foreign Bill aCJ-T8?'  
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国内汇票inland Bill dO
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跟单汇票documentary bill Y_6v@Si
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空头汇票accommodation bill 1>/ iYf  
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原始汇票original bill P @J)S ?  
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改写||换新票据renewed bill 4 aE{}jp1  
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即期汇票sight bill||bill on demand 1JJ1!& >  
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…days after date||…days after date…日后付款 ~N/a\%`  
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…months after date||…months after date…月后付款 h:|BQC  
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见票后…日付款…days after sight||…days sight y>:U&P^  
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见票后…月付款…months after sight||…months sight h6IO;:P)  
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同组票据set of bills ]NtBP  
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单张汇票sola of exchange||sole of exchange =y(*?TZH  
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远期汇票usance bill||bill at usance 4;>HBCM4-  
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长期汇票long bill \YFM5l;IU  
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短期汇票short bill ?R
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逾期汇票overdue bill k .jBu  
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宽限日期days of grace VXlAK(   
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电汇telegraphic transfer （T.T） m2YsE  j7  
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邮汇postal order||postal note （Am.）||post office order||money order AaoS &q  
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本票promissory note （P/N） g]c6_DMfb1  
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押汇负责书||押汇保证书letter of hypothecation zUNUH^Il  
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副保||抵押品||付属担保物collateral security Y)$%-'=b+  
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担保书trust receipt||letter of indemnity V82I%gPF  
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承兑||认付acceptance fH?A.JP=a  
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单张承兑general acceptance vdQ#CG$/  
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有条件承兑qualified acceptance fA?v\'Qq/  
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附条件认付conditional acceptance 6&0G'PMf  
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部分认付partial acceptance   GG<0k\RN