[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。   #*q2d  
会计报表statement of account j StmS2n  
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往来帐目account current \Z)1 ?fq  
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现在往来帐||存款额current accout a,'Cyv">  
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销货帐account sales #Olg (:\  
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共同计算帐项joint account \,W.0#D8v4  
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未决帐项outstanding account pD`/_-=^h  
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贷方帐项credit account||creditor account 10N,?a  
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借方帐项debit account||debtor account ki\uTD`mf  
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应付帐||应付未付帐account payable n`5WXpz4;  
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应收帐||应收未收帐account receivable N)OCSeh  
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新交易||新帐new account @@pq'iRn  
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未决帐||老帐old account ;<6"JP>0  
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现金帐cash account |$w*RI0C  
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流水帐running account JLUms  
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暂记帐||未定帐suspense account pcpxe&S  
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过期帐||延滞帐overdue account||pastdue account -uR{X G. D  
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杂项帐户sundry account  "Z9^
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详细帐单||明细表detail account b+$o4l/x  
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呆帐bad account @^HwrwRA  
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会计项目title of account E3tj/4:L  
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会计薄||帐薄account-book a@k.$  
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营业报告书||损益计算表account of budiness||business report vK'9{q|g  
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借贷细帐||交验帐account rendered g5<ZS3tQ  
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明细帐account stated xOgq-@`  
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与…银行开立一户头to open an account with 7(5]Ry:  
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与…银行建立交易to keep account with )*+u\x_Hx  
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继续记帐to keep account QM7[O]@  
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与…有交易to have an account with X #H:&*[!  
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作成会计帐||有往来帐项to make out an account with `g2&{)3k  
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清算||清理债务to make up an account Ae3,W  
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清洁帐目||与…停止交易to close ones account with p`pg5R  
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结帐to close an account c&0;wgieg  
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清理未付款to ask an account||to demand an account Sa(yjF1  
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结清差额to balance the account with dxk;@Tz  
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清算to settle an account||to liquidate an account||to square an account yBJ/>SAcG  
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审查帐目||监查帐目to audit an account cfrvy^>,  
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检查帐目to examine an account .rt8]
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转入A的帐户to charge the amount to As account vB&F_"/X2  
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以计帐方式付款to pay on account UE}8Rkt  
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代理某人||为某人on ones account||on account of one mq|A8>g  
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为自己计算||独立帐目on ones own account %J/fg<W1  
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由某人收益并负风险on ones account and risk||for ones account and risk T:w2  
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由某人负担for ones account||for account of one )V9Mcr*Ce6  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account @&i#S}%/  
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编入某中帐项下to pass to the account of||to place to the account of jFJW3az@z  
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寄出清算书to send in an account||to send in render an account N>cp>&j
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支票薄cheque book 8vX*SrM  
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支票陈票人cheque drawer P&-D0T_  
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持票人cheque holder @=MZ6q  
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不记名支票cheque to bearer||bearer cheque ]'1N_m]?  
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记名支票||认人支票cheque to order )z*$`?)k  
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到期支票antedated cheque qhn&;{{  
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未到期支票postdated cheque u%gm+NneK  
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保付支票certified cheque pRk'GR]`  
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未获兑现支票，退票returned cheque hF=V
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横线支票crossed cheque wJ]$'c3  
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普通横线general crossing U0|j^.)  
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特别横线special crossing omUl2C  
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空白支票blank cheque eQ)ioY  
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失效支票，过期支票stale cheque .D2ub/er  
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普通支票open cheque MT#[ -M\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B8# f^}8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fS$Yl~-m?  
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支票换现金||兑现to cash a cheque fO}1(%}d  
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清理票款to clear a cheque ;7og  
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保证兑现to certify a cheque >a] s  
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填写支票数额to fill up a cheque K]azUK7  
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支票上划线to cross a cheque xx2:5  
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开发支票to make out a cheque #S74C*'8  
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签发支票，开立支票to draw a cheque||to issue a cheque nLLHggNAV  
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透支支票to overdraw a cheque '$nGtB5  
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背书支票to endorse a cheque )uJ`E8>-  
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请付票款||清付票款to pay a cheque||to honour a cheque AyXKhj#Ml  
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支票退票to dishonour a cheque uPD_s [  
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拒付支票to refuse a cheque -BH'.9uqGQ  
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拒付支票to stop payment of a cheque ApB'O;5  
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提示要求付款to present for payment 3Jit2W4  
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见票即付持票人payable to bearer q oq<dCt3  
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支付指定人payable to order _$x *CP0(  
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已过期||无效out of date||stale dz DssAHy  
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请给出票人R/D||refer to drawer O~1p]j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Kn]WXc|("  
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文字与数字不一致words and figures differ <i?-x&Q?=  
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支票 kF7Al]IgT  
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时间已过account closed G j0NN:  
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更改处应加盖印章alterations require initials Q?q m~wD  
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时间已过effects not cleared _E 8SX v  
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停止付款payment stopped [HfFC3U  
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支票毁损cheque mutilated C\[UAxZ3X  
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汇款||寄钱to remit||to send money %(6WrE5F6  
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寄票供取款||支票支付to send a cheque for payment

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寄款人a remitter H9?~#GPb  
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收款人a remittee Z5K,y19/~  
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国外汇票foreign Bill
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国内汇票inland Bill !k^\`jMzw  
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跟单汇票documentary bill 4P5wEqU.<  
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空头汇票accommodation bill v>6r |{  
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原始汇票original bill j<u`W|vl  
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改写||换新票据renewed bill qmGB~N|N  
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即期汇票sight bill||bill on demand E*zk?G|  
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…days after date||…days after date…日后付款 tfO _b5g  
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…months after date||…months after date…月后付款 /$E1!9J  
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见票后…日付款…days after sight||…days sight ]M.ufbguq  
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见票后…月付款…months after sight||…months sight ^(%>U!<<%,  
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同组票据set of bills GCrMrZ6  
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单张汇票sola of exchange||sole of exchange &}WSfZ0{  
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远期汇票usance bill||bill at usance R]dc(D  
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长期汇票long bill U^.$k-|k  
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短期汇票short bill ,^/;!ErR$  
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逾期汇票overdue bill O*CKyW_$t  
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宽限日期days of grace V /|@  
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电汇telegraphic transfer （T.T） #;+GNF}0mG  
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邮汇postal order||postal note （Am.）||post office order||money order ?=aQG0  
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本票promissory note （P/N） nlh%O@,  
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押汇负责书||押汇保证书letter of hypothecation ^dRB(E}|)  
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副保||抵押品||付属担保物collateral security dQTJC %]O  
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担保书trust receipt||letter of indemnity ;=aj)lemCr  
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承兑||认付acceptance "p0e6Z=  
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单张承兑general acceptance 1)w^.8f  
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有条件承兑qualified acceptance ;5MI 8  
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附条件认付conditional acceptance \AQ*T`Dq  
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部分认付partial acceptance   ~U}0=lRVS