[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。   t .=Oj  
会计报表statement of account 84`rbL !M  
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往来帐目account current .Ty,_3+{#p  
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现在往来帐||存款额current accout >h7$v~nra  
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销货帐account sales S:Xs'0K_  
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共同计算帐项joint account oFyeH )!  
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未决帐项outstanding account wP`sXPSmIu  
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贷方帐项credit account||creditor account k`@w(HhS  
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借方帐项debit account||debtor account 1PIzV:L\  
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应付帐||应付未付帐account payable 5G oK"F0i  
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应收帐||应收未收帐account receivable `vX4!@Tw  
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新交易||新帐new account D"` [6EN[  
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未决帐||老帐old account gPp(e j7  
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现金帐cash account ;"SZ}  
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流水帐running account &/DOO ^  
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暂记帐||未定帐suspense account ? KF=W  
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过期帐||延滞帐overdue account||pastdue account "Whwc   
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杂项帐户sundry account ;9vIa7L&  
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详细帐单||明细表detail account p&QmIX]BZ  
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呆帐bad account v10mDr  
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会计项目title of account +R9%~Z.=  
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会计薄||帐薄account-book i<J^:7  
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营业报告书||损益计算表account of budiness||business report R/Tj^lM  
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借贷细帐||交验帐account rendered $vW^n4!  
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明细帐account stated %-\FVKX  
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与…银行开立一户头to open an account with =obt"K%n  
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与…银行建立交易to keep account with f 5mY;z"  
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继续记帐to keep account ]!]`~ Z/  
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与…有交易to have an account with F19;RaP+  
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作成会计帐||有往来帐项to make out an account with ) )fDOJ  
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清算||清理债务to make up an account jM6uT'Io  
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清洁帐目||与…停止交易to close ones account with ]lymY _ >  
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结帐to close an account V#p G; ,  
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清理未付款to ask an account||to demand an account zG&WWc`K  
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结清差额to balance the account with emGV]A%nss  
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清算to settle an account||to liquidate an account||to square an account zyIza@V(  
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审查帐目||监查帐目to audit an account *O2^{
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检查帐目to examine an account {LR#(q$1  
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转入A的帐户to charge the amount to As account &.|;yt%v  
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以计帐方式付款to pay on account 44Seq  
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代理某人||为某人on ones account||on account of one nOA,x  
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为自己计算||独立帐目on ones own account )?= kb  
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由某人收益并负风险on ones account and risk||for ones account and risk 2dp*>F0L  
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由某人负担for ones account||for account of one oT9XJwqnv  
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按某人指示||列入某人帐户by order and for account of one  RU3_Fso  
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列入5月份帐目for May account tA;ZW2$#  
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编入某中帐项下to pass to the account of||to place to the account of W2X+ NacD  
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寄出清算书to send in an account||to send in render an account l:kE^=6  
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支票薄cheque book 2_ZHJ,r   
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支票陈票人cheque drawer <7R kM
 
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持票人cheque holder +@<^i?ale  
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不记名支票cheque to bearer||bearer cheque XQJV.SVS  
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记名支票||认人支票cheque to order #!F8n`C-  
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到期支票antedated cheque X~/9Vd g  
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未到期支票postdated cheque 5Dh&ez`oR'  
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保付支票certified cheque E rRMiT  
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未获兑现支票，退票returned cheque EWvid4QEi  
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横线支票crossed cheque 9ixnf=$Jp  
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普通横线general crossing ,'@ISCK^  
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特别横线special crossing MJk:s[o  
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空白支票blank cheque _M[[o5{  
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失效支票，过期支票stale cheque }N=zn7W  
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普通支票open cheque l[OQo|_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q.Aw!]:!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |kRx[UL  
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支票换现金||兑现to cash a cheque "B{xC}Tw  
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清理票款to clear a cheque U8@*I>vA  
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保证兑现to certify a cheque EwJn1Mvq  
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填写支票数额to fill up a cheque ]0nC;|]@Lx  
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支票上划线to cross a cheque ,}$x'8v  
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开发支票to make out a cheque krT!AfeV  
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签发支票，开立支票to draw a cheque||to issue a cheque @G&xq"Fg7  
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透支支票to overdraw a cheque <qZ+U4@I)  
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背书支票to endorse a cheque Fd=`9N9  
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请付票款||清付票款to pay a cheque||to honour a cheque JHOBg{Wg  
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支票退票to dishonour a cheque Q ?<9  
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拒付支票to refuse a cheque ?a_q!,8:  
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拒付支票to stop payment of a cheque t|,Ex7  
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提示要求付款to present for payment _ q1|\E%`h  
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见票即付持票人payable to bearer Q";eyYdOL  
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支付指定人payable to order hS/'b $#  
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已过期||无效out of date||stale VAzJclB  
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请给出票人R/D||refer to drawer >C66X?0cd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SHh(ujz,  
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文字与数字不一致words and figures differ !X_~|5.  
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支票 1\kehCt  
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时间已过account closed 1i2w<VG1  
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更改处应加盖印章alterations require initials x=)$sD-3  
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时间已过effects not cleared J_$~OEC~  
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停止付款payment stopped .|-y+9IP  
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支票毁损cheque mutilated 2D"/k'iA  
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汇款||寄钱to remit||to send money ^p/mJ1/s7  
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寄票供取款||支票支付to send a cheque for payment {{\HU0g>&  
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寄款人a remitter AbB>ZT>hR  
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收款人a remittee ; Lu|fQ#u*  
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国外汇票foreign Bill q-#fuD^  
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国内汇票inland Bill :|Cf$2k7  
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跟单汇票documentary bill 4p.O<f;A8  
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空头汇票accommodation bill <3KrhhH  
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原始汇票original bill K4"as9oFP  
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改写||换新票据renewed bill  ~$B,K]  
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即期汇票sight bill||bill on demand rYl37.QE  
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…days after date||…days after date…日后付款 ? 4_;9MkN  
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…months after date||…months after date…月后付款 hf[K\aAk  
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见票后…日付款…days after sight||…days sight kHO\#fF<  
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见票后…月付款…months after sight||…months sight eMs`t)
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同组票据set of bills x\*5A,w{c]  
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单张汇票sola of exchange||sole of exchange k@w&$M{tPF  
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远期汇票usance bill||bill at usance V1ug.Jv^  
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长期汇票long bill |aZ^K\yIF  
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短期汇票short bill <a'j8pw9i  
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逾期汇票overdue bill 9(m^^  
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宽限日期days of grace @gZ%>qe  
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电汇telegraphic transfer （T.T） 1r;Q5[ @  
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邮汇postal order||postal note （Am.）||post office order||money order UOa{J|k>h  
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本票promissory note （P/N） vZ*593C8  
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押汇负责书||押汇保证书letter of hypothecation -`rz[";n  
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副保||抵押品||付属担保物collateral security 9X!OQxmg  
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担保书trust receipt||letter of indemnity W4Zi?@L>'  
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承兑||认付acceptance 2 &R-zG  
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单张承兑general acceptance ZVeY`o(uE  
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有条件承兑qualified acceptance ^G=s<pp  
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附条件认付conditional acceptance a:1-n%&F  
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部分认付partial acceptance   FhW\23OC