[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。   " n, ?)  
会计报表statement of account Q]n a_'_  
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往来帐目account current (RhGBgp  
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现在往来帐||存款额current accout ZT;8Wvo  
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销货帐account sales ;:
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共同计算帐项joint account ~Vh< mt  
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未决帐项outstanding account xfAnZBsVo  
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贷方帐项credit account||creditor account  OhNEt>  
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借方帐项debit account||debtor account /*$B  
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应付帐||应付未付帐account payable ]U
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应收帐||应收未收帐account receivable b~5Q|3P9  
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新交易||新帐new account ,p3moD 3  
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未决帐||老帐old account Pr>Pxsr&  
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现金帐cash account AbXaxt/[g?  
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流水帐running account r=S6yq}  
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暂记帐||未定帐suspense account S8S<>W  
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过期帐||延滞帐overdue account||pastdue account 'K8emt$d+  
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杂项帐户sundry account )9PP3"I  
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详细帐单||明细表detail account XZ3)gYQi  
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呆帐bad account H
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会计项目title of account Z(gW(O9h.V  
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会计薄||帐薄account-book hj<h]dhp  
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营业报告书||损益计算表account of budiness||business report B(z?IW&  
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借贷细帐||交验帐account rendered `'gadCTb=  
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明细帐account stated >E:V7Fa  
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与…银行开立一户头to open an account with p^yuz (  
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与…银行建立交易to keep account with RqenPMk  
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继续记帐to keep account c8"9Lv  
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与…有交易to have an account with 8=!BtMd"  
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作成会计帐||有往来帐项to make out an account with (oKrIm  
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清算||清理债务to make up an account U ql|32j  
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清洁帐目||与…停止交易to close ones account with |d@%Vb
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结帐to close an account ZjEc\{ s  
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清理未付款to ask an account||to demand an account :zWI"  
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结清差额to balance the account with e{*-_j"I  
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清算to settle an account||to liquidate an account||to square an account Bj-80d,  
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审查帐目||监查帐目to audit an account LrL Z lJf  
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检查帐目to examine an account Xv~v=.HNhk  
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转入A的帐户to charge the amount to As account G1vg2'A  
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以计帐方式付款to pay on account 3.c0PRZ  
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代理某人||为某人on ones account||on account of one 2%|0c\y|z=  
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为自己计算||独立帐目on ones own account L355uaj  
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由某人收益并负风险on ones account and risk||for ones account and risk q$<M2  
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由某人负担for ones account||for account of one 6ojEEM  
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按某人指示||列入某人帐户by order and for account of one 0# )I:5  
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列入5月份帐目for May account =Fd!wkB'{  
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编入某中帐项下to pass to the account of||to place to the account of vLc7RL  
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寄出清算书to send in an account||to send in render an account U:a-Wi+  
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支票薄cheque book V[w Y;wj  
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支票陈票人cheque drawer TSl:a &  
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持票人cheque holder "<# -#j  
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不记名支票cheque to bearer||bearer cheque :75$e%'A  
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记名支票||认人支票cheque to order
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到期支票antedated cheque xbN)
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未到期支票postdated cheque !mM`+XH  
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保付支票certified cheque z]^u@]@NC  
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未获兑现支票，退票returned cheque ut<0-  
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横线支票crossed cheque w$D&LA}(M  
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普通横线general crossing y7x&/2  
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特别横线special crossing >Q`\|m}x)Q  
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空白支票blank cheque >dr34=(  
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失效支票，过期支票stale cheque fMRv:kNAt  
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普通支票open cheque vC# *w,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y`U[Y Hx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :c_>(~  
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支票换现金||兑现to cash a cheque Wv4x^nJ  
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清理票款to clear a cheque jNC@b>E?~  
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保证兑现to certify a cheque ) ]y^RrD  
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填写支票数额to fill up a cheque KysJ3G.k
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支票上划线to cross a cheque pE~>k:  
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开发支票to make out a cheque -!ARVf *  
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签发支票，开立支票to draw a cheque||to issue a cheque 1Fs:&*=  
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透支支票to overdraw a cheque 8 Q*477=I  
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背书支票to endorse a cheque S+LS!b  
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请付票款||清付票款to pay a cheque||to honour a cheque Wb;x eG  
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支票退票to dishonour a cheque Pi !3wy  
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拒付支票to refuse a cheque )d^b\On  
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拒付支票to stop payment of a cheque ?04$1n:  
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提示要求付款to present for payment %ylpn7I \6  
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见票即付持票人payable to bearer ;/-X;!a>  
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支付指定人payable to order flr&+=1?D  
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已过期||无效out of date||stale 4pw:O^v  
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请给出票人R/D||refer to drawer Q*c |!< &e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cjn)`Q8  
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文字与数字不一致words and figures differ ^;xO-;q  
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支票 t&^cYPRfY'  
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时间已过account closed puPYM"  
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更改处应加盖印章alterations require initials VJ'bS9/T  
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时间已过effects not cleared { +.ai8  
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停止付款payment stopped U}]uPvu  
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支票毁损cheque mutilated *?Pbk+}%  
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汇款||寄钱to remit||to send money *G,'V,?  
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寄票供取款||支票支付to send a cheque for payment sIZ|N"2]A*  
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寄款人a remitter )U':NV2  
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收款人a remittee ~1`ZPLVG  
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国外汇票foreign Bill ZvS|a~jO  
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国内汇票inland Bill :le"FFfk  
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跟单汇票documentary bill ^z^ UFW  
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空头汇票accommodation bill H:DTvv8e{  
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原始汇票original bill #An g8O@y  
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改写||换新票据renewed bill w<uK-]t  
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即期汇票sight bill||bill on demand U;_b4S:  
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…days after date||…days after date…日后付款 $|2 @of.  
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…months after date||…months after date…月后付款 AxN.k  
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见票后…日付款…days after sight||…days sight f.o,VVYi  
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见票后…月付款…months after sight||…months sight 1Ugyjjlz  
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同组票据set of bills =!G3YZ  
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单张汇票sola of exchange||sole of exchange b,
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远期汇票usance bill||bill at usance V0gk8wD  
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长期汇票long bill Vs1j9P|G  
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短期汇票short bill 2 NgEzY5  
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逾期汇票overdue bill ]y'/7U+  
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宽限日期days of grace eB:OvOol*^  
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电汇telegraphic transfer （T.T） 3gW4\2|T  
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邮汇postal order||postal note （Am.）||post office order||money order oh '\,zpL  
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本票promissory note （P/N） ?"p:6%GFz  
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押汇负责书||押汇保证书letter of hypothecation PMJe6*(x/  
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副保||抵押品||付属担保物collateral security n%w36_  
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担保书trust receipt||letter of indemnity  0gBD  
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承兑||认付acceptance xo0",i f8  
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单张承兑general acceptance DT #1
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有条件承兑qualified acceptance +[9~ta|j  
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附条件认付conditional acceptance <lM]c  
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部分认付partial acceptance   N}wi<P:*)