[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。   n0kkUc-`   
会计报表statement of account =u]FKY  
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往来帐目account current sR*JU%  
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现在往来帐||存款额current accout nzO
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销货帐account sales q CB9 z  
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共同计算帐项joint account prg8Iq'w  
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未决帐项outstanding account H@WQO]PA  
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贷方帐项credit account||creditor account \M`fkR,,'  
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借方帐项debit account||debtor account >#\&%0OZw  
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应付帐||应付未付帐account payable DweWFipyPi  
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应收帐||应收未收帐account receivable {m%X\s;ni  
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新交易||新帐new account M^^u{);q  
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未决帐||老帐old account \lleO|m  
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现金帐cash account _9Ig`?<>I  
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流水帐running account VRoeq {  
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暂记帐||未定帐suspense account &~Q ?k  
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过期帐||延滞帐overdue account||pastdue account :LFwJ  
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杂项帐户sundry account F77[f p  
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详细帐单||明细表detail account RS/%uxS?  
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呆帐bad account ^dYLB.'=  
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会计项目title of account i\rI j0+  
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会计薄||帐薄account-book 0tB9X9:,  
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营业报告书||损益计算表account of budiness||business report 6M$.gX G.  
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借贷细帐||交验帐account rendered !,\9,lc  
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明细帐account stated o<P%|>qX  
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与…银行开立一户头to open an account with i$:CGUb  
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与…银行建立交易to keep account with >cMU<'&  
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继续记帐to keep account 6o A0a\G'  
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与…有交易to have an account with x|<|eRYK  
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作成会计帐||有往来帐项to make out an account with *%)L?*  
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清算||清理债务to make up an account q9WSQ$:z8  
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清洁帐目||与…停止交易to close ones account with .=@M>TZM  
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结帐to close an account >MP PYVn7  
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清理未付款to ask an account||to demand an account 1;:2 
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结清差额to balance the account with VJR'B={h  
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清算to settle an account||to liquidate an account||to square an account @JEr/yy  
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审查帐目||监查帐目to audit an account 40c#zCE  
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检查帐目to examine an account UxS;m4  
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转入A的帐户to charge the amount to As account HRb_ZJz  
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以计帐方式付款to pay on account k]>k1Mi=  
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代理某人||为某人on ones account||on account of one AQiP2`?  
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为自己计算||独立帐目on ones own account _+Q$h4t   
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由某人收益并负风险on ones account and risk||for ones account and risk v:HgpZo+  
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由某人负担for ones account||for account of one n5JB 'F)  
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按某人指示||列入某人帐户by order and for account of one apMYBbC  
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列入5月份帐目for May account 7IHD?pnZ  
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编入某中帐项下to pass to the account of||to place to the account of I|j
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寄出清算书to send in an account||to send in render an account 23f[i<4e  
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支票薄cheque book }g*-Ty  
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支票陈票人cheque drawer YT5>pM-%  
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持票人cheque holder ZM vTDH!  
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不记名支票cheque to bearer||bearer cheque Z M+Hb_6f  
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记名支票||认人支票cheque to order bNR OXiX  
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到期支票antedated cheque ~t:b<'/  
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未到期支票postdated cheque O&,O:b:@  
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保付支票certified cheque t%U[\\ic  
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未获兑现支票，退票returned cheque O^}v/}d  
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横线支票crossed cheque f%{Tu`  
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普通横线general crossing QWHy=(!  
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特别横线special crossing *yaX:,'\$  
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空白支票blank cheque 2 1~7{#  
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失效支票，过期支票stale cheque ay(!H~q_U  
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普通支票open cheque 6!B^xm.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 5w3ZUmjO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8rwYNb.P  
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支票换现金||兑现to cash a cheque tKZ&1
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清理票款to clear a cheque %)axGbZG;  
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保证兑现to certify a cheque T|@#w%c''  
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填写支票数额to fill up a cheque lRDxIuTK  
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支票上划线to cross a cheque 1OJ*wI*  
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开发支票to make out a cheque bar0{!Y"  
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签发支票，开立支票to draw a cheque||to issue a cheque [q-;/ed  
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透支支票to overdraw a cheque mX&xn2}qZ"  
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背书支票to endorse a cheque tAqA^f*{  
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请付票款||清付票款to pay a cheque||to honour a cheque -J,Q;tj   
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支票退票to dishonour a cheque W+gpr|R2  
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拒付支票to refuse a cheque 5W+{U8\  
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拒付支票to stop payment of a cheque !?n u?  
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提示要求付款to present for payment <uZPqi||  
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见票即付持票人payable to bearer %>Bk
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支付指定人payable to order flG=9~qcGQ  
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已过期||无效out of date||stale .Gh%p`<  
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请给出票人R/D||refer to drawer %e{(twp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -Q$b7*"z(  
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文字与数字不一致words and figures differ x=-0zV  
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支票 h4(JUio  
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时间已过account closed t?{B_Bf  
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更改处应加盖印章alterations require initials Jx$iwu  
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时间已过effects not cleared Mra35  
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停止付款payment stopped !>n|c$=;qk  
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支票毁损cheque mutilated aMTFW_w  
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汇款||寄钱to remit||to send money #`ls)-`7  
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寄票供取款||支票支付to send a cheque for payment 81F,Y)x.  
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寄款人a remitter CzVmNy)kl  
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收款人a remittee f:woP7FP  
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国外汇票foreign Bill v`DI<Lt  
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国内汇票inland Bill t6lE#<xZV;  
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跟单汇票documentary bill x/mp=   
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空头汇票accommodation bill j9R6ta3\l  
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原始汇票original bill jQh^WmN  
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改写||换新票据renewed bill "Fnq>iR-  
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即期汇票sight bill||bill on demand cYNV\b4-  
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…days after date||…days after date…日后付款 G64Fx*`  
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…months after date||…months after date…月后付款 J CGC  
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见票后…日付款…days after sight||…days sight rN/|(@  
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见票后…月付款…months after sight||…months sight O(Jj|Z  
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同组票据set of bills ^jE8+h  
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单张汇票sola of exchange||sole of exchange b~m2tC=A
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远期汇票usance bill||bill at usance ,m3e?j@;r  
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长期汇票long bill u{<"NR h  
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短期汇票short bill J:*-gwv9*m  
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逾期汇票overdue bill %r\n%$@_  
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宽限日期days of grace [lzN !!B!  
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电汇telegraphic transfer （T.T） :ue:QSt(u  
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邮汇postal order||postal note （Am.）||post office order||money order (IqZ@->nw  
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本票promissory note （P/N） s9;#!7ms  
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押汇负责书||押汇保证书letter of hypothecation f 3V Dv9(  
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副保||抵押品||付属担保物collateral security @}p2aV59  
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担保书trust receipt||letter of indemnity Bs+(L [Z  
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承兑||认付acceptance Mv544>:  
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单张承兑general acceptance q\Q{sv_  
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有条件承兑qualified acceptance O<PO^pi  
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附条件认付conditional acceptance Ds#/  
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部分认付partial acceptance   #/"8F O%~p