[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。   *pu ,|  
会计报表statement of account +/">]QJ   
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往来帐目account current Ek0zFnb[Gx  
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现在往来帐||存款额current accout '\vmm>  
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销货帐account sales (MI8Kkb1d  
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共同计算帐项joint account g{t)I0xm  
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未决帐项outstanding account pZpAb+  
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贷方帐项credit account||creditor account D)XV{Wit  
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借方帐项debit account||debtor account \!+sL JP  
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应付帐||应付未付帐account payable /-in:gX8  
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应收帐||应收未收帐account receivable %OI4}!z@l  
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新交易||新帐new account B)q 5m y  
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未决帐||老帐old account !Vtj:2PQL  
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现金帐cash account E46+B2_~zk  
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流水帐running account )<<}8Fs  
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暂记帐||未定帐suspense account L0sb[:'luz  
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过期帐||延滞帐overdue account||pastdue account j'2:z#  
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杂项帐户sundry account P+9%(S)L3  
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详细帐单||明细表detail account [ST,/<?0  
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呆帐bad account c9uln  
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会计项目title of account +nOa&d\  
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会计薄||帐薄account-book oMw#ROsvC  
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营业报告书||损益计算表account of budiness||business report :m{;<LRV  
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借贷细帐||交验帐account rendered >3,t`Z:  
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明细帐account stated i*3*)ly  
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与…银行开立一户头to open an account with yE3l%<;q  
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与…银行建立交易to keep account with 5@3hb]J  
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继续记帐to keep account &>KZ4%&?  
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与…有交易to have an account with 9Z_!}eY2mc  
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作成会计帐||有往来帐项to make out an account with VW%eB  
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清算||清理债务to make up an account !=t.AgmL  
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清洁帐目||与…停止交易to close ones account with {YT @$K]w,  
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结帐to close an account p>#QFd"m  
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清理未付款to ask an account||to demand an account z ~R:!O-  
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结清差额to balance the account with +. ` I  
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清算to settle an account||to liquidate an account||to square an account 6%8,OOS  
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审查帐目||监查帐目to audit an account PL6f**{-  
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检查帐目to examine an account *|F ;An.N^  
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转入A的帐户to charge the amount to As account +_E\Omcw  
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以计帐方式付款to pay on account re-; s  
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代理某人||为某人on ones account||on account of one ='"hB~[  
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为自己计算||独立帐目on ones own account Xu+^41  
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由某人收益并负风险on ones account and risk||for ones account and risk y))) {X  
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由某人负担for ones account||for account of one %x2_njDd  
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按某人指示||列入某人帐户by order and for account of one 6k@(7Mw8A  
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列入5月份帐目for May account :w+2L4lGs  
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编入某中帐项下to pass to the account of||to place to the account of sPod)w?e  
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寄出清算书to send in an account||to send in render an account F}C.F  
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支票薄cheque book ;:/<XfZ  
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支票陈票人cheque drawer 13X\PO'9  
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持票人cheque holder n:# gKR-J  
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不记名支票cheque to bearer||bearer cheque c@]_V  
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记名支票||认人支票cheque to order =mq 02C~y  
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到期支票antedated cheque ^-24S#KE  
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未到期支票postdated cheque DAPbFY9  
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保付支票certified cheque Eed5sm$H  
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未获兑现支票，退票returned cheque 7E-1 #4  
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横线支票crossed cheque $GR 3tLzK:  
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普通横线general crossing O7MFKAaD  
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特别横线special crossing sI7<rI.t){  
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空白支票blank cheque exnFy-  
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失效支票，过期支票stale cheque +;H-0Q5  
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普通支票open cheque zB8 @Wl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S#kA$yO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y rSTU-5u  
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支票换现金||兑现to cash a cheque :r{;'[38  
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清理票款to clear a cheque &.> 2@  
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保证兑现to certify a cheque 
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填写支票数额to fill up a cheque r+4<Lon~  
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支票上划线to cross a cheque 8f\sG:$  
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开发支票to make out a cheque d".Xp4}f  
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签发支票，开立支票to draw a cheque||to issue a cheque jkzC^aG  
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透支支票to overdraw a cheque 0[f8Gb3  
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背书支票to endorse a cheque ODggGB`H`  
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请付票款||清付票款to pay a cheque||to honour a cheque >=
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支票退票to dishonour a cheque jm~qD T,  
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拒付支票to refuse a cheque L~WC9xguDl  
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拒付支票to stop payment of a cheque -0 e&>H%  
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提示要求付款to present for payment 8[z<gxP`?  
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见票即付持票人payable to bearer x]6wiV  
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支付指定人payable to order b<1k$0J6  
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已过期||无效out of date||stale |t1ij'N  
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请给出票人R/D||refer to drawer K;n5[o&c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z7Y+rP[l  
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文字与数字不一致words and figures differ "I7 Sed7  
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支票 W=$cQ(x4Z  
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时间已过account closed ^T{ww=/v  
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更改处应加盖印章alterations require initials x c[BQ|P=  
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时间已过effects not cleared Gp PlO]  
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停止付款payment stopped J4xJGO  
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支票毁损cheque mutilated +dt b~M  
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汇款||寄钱to remit||to send money (t{m
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寄票供取款||支票支付to send a cheque for payment %U4w@jp  
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寄款人a remitter Ao%;!(\I%  
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收款人a remittee H/eyc`  
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国外汇票foreign Bill EK-Qa<[|  
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国内汇票inland Bill K~?M?sa  
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跟单汇票documentary bill frYPC Irj  
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空头汇票accommodation bill jv"^_1  
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原始汇票original bill _>/T<Db  
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改写||换新票据renewed bill |?t6h 5Mt"  
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即期汇票sight bill||bill on demand S[J=d%(  
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…days after date||…days after date…日后付款 @;-6qZ  
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…months after date||…months after date…月后付款 rQncW~  
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见票后…日付款…days after sight||…days sight xr2ew%&o  
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见票后…月付款…months after sight||…months sight !f(aWrw7e6  
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同组票据set of bills cI )X Xb4  
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单张汇票sola of exchange||sole of exchange &h7q=-XU   
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远期汇票usance bill||bill at usance I5"ew=x#  
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长期汇票long bill XUD/\MoV  
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短期汇票short bill x8a?I T.  
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逾期汇票overdue bill guC/eSxv  
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宽限日期days of grace d[.kGytUt  
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电汇telegraphic transfer （T.T） x@+m_y  
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邮汇postal order||postal note （Am.）||post office order||money order \lKiUy/  
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本票promissory note （P/N） z_#B 4  
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押汇负责书||押汇保证书letter of hypothecation a1p:~;f}[  
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副保||抵押品||付属担保物collateral security #&.&Uu$  
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担保书trust receipt||letter of indemnity ?JTy+V2t  
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承兑||认付acceptance Lj"~6l`)  
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单张承兑general acceptance =:aH2T*  
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有条件承兑qualified acceptance o#{D;'  
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附条件认付conditional acceptance irCS}Dbw  
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部分认付partial acceptance  
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