[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。   KVoS C@w  
会计报表statement of account P%V'4pc  
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往来帐目account current m)ky*"(  
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现在往来帐||存款额current accout 9tU]`f  
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销货帐account sales #`qx<y*S  
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共同计算帐项joint account c?(4t67|  
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未决帐项outstanding account !hA-_  
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贷方帐项credit account||creditor account ,Q3T Tno ,  
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借方帐项debit account||debtor account NlA,'`,  
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应付帐||应付未付帐account payable ^rB8? kt  
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应收帐||应收未收帐account receivable rX U  
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新交易||新帐new account ")1:F>  
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未决帐||老帐old account PF0_8,@U  
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现金帐cash account [@_Jj3`4  
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流水帐running account ?=u\n;w)  
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暂记帐||未定帐suspense account SjK  
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过期帐||延滞帐overdue account||pastdue account HRpte=`q  
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杂项帐户sundry account ;t)
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详细帐单||明细表detail account \wmN  
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呆帐bad account S0$8@"~=  
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会计项目title of account pt?bWyKG  
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会计薄||帐薄account-book rDtY[  
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营业报告书||损益计算表account of budiness||business report b\f O8{k  
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借贷细帐||交验帐account rendered ]U?^hZ_  
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明细帐account stated . P viA  
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与…银行开立一户头to open an account with RIR\']WN  
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与…银行建立交易to keep account with P.se'z)E  
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继续记帐to keep account F-QzrquS  
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与…有交易to have an account with Ha#=(9.  
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作成会计帐||有往来帐项to make out an account with eSn+B;  
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清算||清理债务to make up an account te`$%NRl  
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清洁帐目||与…停止交易to close ones account with b)#hSjWO#  
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结帐to close an account -/B+T>[nTb  
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清理未付款to ask an account||to demand an account J-:.FKf\5l  
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结清差额to balance the account with hF?1y`20  
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清算to settle an account||to liquidate an account||to square an account g9p
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审查帐目||监查帐目to audit an account ' {OgN}'{  
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检查帐目to examine an account KZBrE$@%5  
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转入A的帐户to charge the amount to As account Bfv.$u00p  
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以计帐方式付款to pay on account VIR.yh  
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代理某人||为某人on ones account||on account of one 2~;&g?T6  
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为自己计算||独立帐目on ones own account br,+45:  
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由某人收益并负风险on ones account and risk||for ones account and risk Ld|V^9h1;  
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由某人负担for ones account||for account of one `$z)$VuP  
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按某人指示||列入某人帐户by order and for account of one }+Vv0jX|V  
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列入5月份帐目for May account aN^IP  
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编入某中帐项下to pass to the account of||to place to the account of (=T$_-Dj`}  
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寄出清算书to send in an account||to send in render an account y>(rZ^y&  
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支票薄cheque book g*]E>SQ=  
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支票陈票人cheque drawer _@ i>s,  
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持票人cheque holder )DZTB  
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不记名支票cheque to bearer||bearer cheque iUNnPJh  
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记名支票||认人支票cheque to order &`PbO  
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到期支票antedated cheque uiK:*[  
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未到期支票postdated cheque !3KPwI,  
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保付支票certified cheque WTu{,Q  
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未获兑现支票，退票returned cheque `X
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横线支票crossed cheque <NL+9lR  
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普通横线general crossing #wD7 \X-f  
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特别横线special crossing t;XS;b%  
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空白支票blank cheque w}b<D#0XC  
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失效支票，过期支票stale cheque 9T]va]w?#  
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普通支票open cheque "9u-lcQ\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SZI7M"gf/+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =G[H,;W  
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支票换现金||兑现to cash a cheque 4Z],+?.[  
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清理票款to clear a cheque tc5M$b3^2  
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保证兑现to certify a cheque "
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填写支票数额to fill up a cheque 8R BDJ  
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支票上划线to cross a cheque :Q8g?TZ  
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开发支票to make out a cheque pFS F[9?e>  
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签发支票，开立支票to draw a cheque||to issue a cheque d4[poi ~  
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透支支票to overdraw a cheque 32TP Mk  
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背书支票to endorse a cheque +'!h-x1y~  
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请付票款||清付票款to pay a cheque||to honour a cheque eOO!jrT:  
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支票退票to dishonour a cheque Q1]V|S;)X  
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拒付支票to refuse a cheque Vj?*=UL  
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拒付支票to stop payment of a cheque hhN(;.  
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提示要求付款to present for payment Ir'DA_..  
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见票即付持票人payable to bearer ]W89.><%14  
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支付指定人payable to order $`cy'ZaF  
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已过期||无效out of date||stale j@kRv@  
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请给出票人R/D||refer to drawer NK*:w *SOI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d1C/u@8^  
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文字与数字不一致words and figures differ RMs1{64:  
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支票 EH E6-^F  
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时间已过account closed |\{J`5gr  
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更改处应加盖印章alterations require initials `s|\"@ 2  
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时间已过effects not cleared f{oxF?|89  
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停止付款payment stopped `cy"-CJS  
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支票毁损cheque mutilated y p7,^l  
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汇款||寄钱to remit||to send money %%H. &*i,  
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寄票供取款||支票支付to send a cheque for payment 2*cKFv{  
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寄款人a remitter N'W>pU  
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收款人a remittee trNK9@wT)  
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国外汇票foreign Bill %#;(]7Zq  
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国内汇票inland Bill ^[,1+WS%  
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跟单汇票documentary bill OEqe^``!  
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空头汇票accommodation bill m f_9O  
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原始汇票original bill n"VE!`B  
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改写||换新票据renewed bill OKH~Y-%<  
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即期汇票sight bill||bill on demand rG'k<X~7  
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…days after date||…days after date…日后付款 ~k_zMU-1  
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…months after date||…months after date…月后付款 ;eSf4_~  
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见票后…日付款…days after sight||…days sight ]d;/6R+Vs  
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见票后…月付款…months after sight||…months sight RJm8K,3#  
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同组票据set of bills @(5RAYRV  
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单张汇票sola of exchange||sole of exchange m9i
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远期汇票usance bill||bill at usance PH=8'GN  
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长期汇票long bill T1TZ+\  
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短期汇票short bill WYUU-  
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逾期汇票overdue bill yUlQPrNX  
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宽限日期days of grace (G;*B<|A  
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电汇telegraphic transfer （T.T） Vp94mi#L}  
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邮汇postal order||postal note （Am.）||post office order||money order D1/$pA+B  
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本票promissory note （P/N） eT?LMBn\  
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押汇负责书||押汇保证书letter of hypothecation S-dV  
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副保||抵押品||付属担保物collateral security wAPdu y[  
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担保书trust receipt||letter of indemnity 34+}u,=  
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承兑||认付acceptance , iy   
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单张承兑general acceptance &Gl&m@-j  
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有条件承兑qualified acceptance 06 1=pV$CJ  
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附条件认付conditional acceptance gd*?kXpt   
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部分认付partial acceptance   I'h
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