[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。   0lsXCr_X  
会计报表statement of account )VK }m9Ae  
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往来帐目account current 8?O>ZZtu  
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现在往来帐||存款额current accout q$.{j"cZV  
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销货帐account sales %F9{EXJy  
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共同计算帐项joint account )Vk6;__  
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未决帐项outstanding account Gy Qm/I  
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贷方帐项credit account||creditor account >71&]/Rv  
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借方帐项debit account||debtor account 2~p[7?sp'  
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应付帐||应付未付帐account payable &?p
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应收帐||应收未收帐account receivable w[Ep*-yeI  
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新交易||新帐new account i(wgB\9i4  
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未决帐||老帐old account 8C.!V =@\  
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现金帐cash account [H"#7t.V-~  
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流水帐running account ~j@UlP  
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暂记帐||未定帐suspense account L] 2<&%N2  
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过期帐||延滞帐overdue account||pastdue account ^4`&EF  
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杂项帐户sundry account bEr.nF  
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详细帐单||明细表detail account ! VRI_c  
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呆帐bad account \kwe51MQ  
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会计项目title of account -"Gl 4)  
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会计薄||帐薄account-book nJ# XVlHc  
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营业报告书||损益计算表account of budiness||business report $u,GVq~  
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借贷细帐||交验帐account rendered ag/u8  
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明细帐account stated #HcI4j:s!  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with Pu/lpHm|  
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继续记帐to keep account {G]`1Q1DR  
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与…有交易to have an account with dTgM"k  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account *@=fq|6l 2  
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清洁帐目||与…停止交易to close ones account with N+[}Gb"8q  
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结帐to close an account U &f#V=Rg  
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清理未付款to ask an account||to demand an account MH2OqiCI  
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结清差额to balance the account with t PAt?  
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清算to settle an account||to liquidate an account||to square an account -+`az)lrp  
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审查帐目||监查帐目to audit an account n^3NA|A  
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检查帐目to examine an account GC,vQ\  
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转入A的帐户to charge the amount to As account *tIdp`xT/T  
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以计帐方式付款to pay on account JuKk"tr~RB  
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代理某人||为某人on ones account||on account of one 8T!fGzHx  
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为自己计算||独立帐目on ones own account QYODmeu  
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由某人收益并负风险on ones account and risk||for ones account and risk Cw9@2E'b  
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由某人负担for ones account||for account of one qcpG}o+&D  
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按某人指示||列入某人帐户by order and for account of one Wme1Uid  
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列入5月份帐目for May account 3.GdKP.%  
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编入某中帐项下to pass to the account of||to place to the account of "`V"2zZlj  
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寄出清算书to send in an account||to send in render an account )U/@J+{{  
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支票薄cheque book G74a9li@  
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支票陈票人cheque drawer ys"mP*wD  
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持票人cheque holder Pc\4QvQ8  
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不记名支票cheque to bearer||bearer cheque VQW )qOR9  
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记名支票||认人支票cheque to order ~%!U,)-  
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到期支票antedated cheque 1{fwr1b  
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未到期支票postdated cheque NcY0pAR*  
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保付支票certified cheque =D"63fP1  
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未获兑现支票，退票returned cheque YPJx/@Z`  
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横线支票crossed cheque vgbjvyfN  
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普通横线general crossing )LMux j  
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特别横线special crossing Am`A [rV0  
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空白支票blank cheque 7a_n\]t465  
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失效支票，过期支票stale cheque yl +)I  
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普通支票open cheque W]MJ!4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f]65iE?x  
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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:zT1I@>  

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支票换现金||兑现to cash a cheque )@|Fh@|  
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清理票款to clear a cheque 9f[[%80  
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保证兑现to certify a cheque )yAPYC
 
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填写支票数额to fill up a cheque LA0x6E+I  
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支票上划线to cross a cheque `t2! M\)  
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开发支票to make out a cheque ;S j
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签发支票，开立支票to draw a cheque||to issue a cheque }PuO$ L  
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透支支票to overdraw a cheque }H.vH  
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背书支票to endorse a cheque ,"ZlY}!Gn  
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请付票款||清付票款to pay a cheque||to honour a cheque N`MQHQ1  
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支票退票to dishonour a cheque &[pwLYf7  
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拒付支票to refuse a cheque H_]kR&F8  
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拒付支票to stop payment of a cheque Yd'ke,Je  
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提示要求付款to present for payment 2ra4t]f6  
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见票即付持票人payable to bearer jRc#>;dN  
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支付指定人payable to order ,fRb6s-  
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已过期||无效out of date||stale 8pk">"#s  
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请给出票人R/D||refer to drawer *6DKUCA/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "^` AS"z'  
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文字与数字不一致words and figures differ t)h3GM  
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支票 G(i/ @>l  
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时间已过account closed $1YnQgpT  
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更改处应加盖印章alterations require initials A]1](VQ)4  
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时间已过effects not cleared P:G^@B3^  
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停止付款payment stopped 9#+X?|p+0  
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支票毁损cheque mutilated #H|]F86(  
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汇款||寄钱to remit||to send money %j yLRT]H  
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寄票供取款||支票支付to send a cheque for payment s<:J(gD  
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寄款人a remitter I/c* ?  
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收款人a remittee "~tEmMz  
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国外汇票foreign Bill ,{$:Q}`  
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国内汇票inland Bill D+tn<\LF  
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跟单汇票documentary bill zUeS7\(l  
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空头汇票accommodation bill vV8}>  
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原始汇票original bill 7cH[}v`pn  
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改写||换新票据renewed bill VB\oK\F5z  
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即期汇票sight bill||bill on demand U\P ;,o  
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…days after date||…days after date…日后付款 #7GbG\  
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…months after date||…months after date…月后付款 1t6VS3  
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见票后…日付款…days after sight||…days sight ?"\X46Gz;  
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见票后…月付款…months after sight||…months sight $5Jo%K%  
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同组票据set of bills hKj"Lb9 ]  
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单张汇票sola of exchange||sole of exchange Yjx*hv&?  
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远期汇票usance bill||bill at usance BxV o
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长期汇票long bill &;I=*B~kE$  
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短期汇票short bill )%FRBO]  

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逾期汇票overdue bill 8K$q6V%#  
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宽限日期days of grace LX5, _`B  
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电汇telegraphic transfer （T.T） rXgU*3RG  
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邮汇postal order||postal note （Am.）||post office order||money order `IN/1=]5  
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本票promissory note （P/N） fg}&=r  

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押汇负责书||押汇保证书letter of hypothecation C5k\RS9  
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副保||抵押品||付属担保物collateral security ! 3&_#VO  
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担保书trust receipt||letter of indemnity ii,/omn:  
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承兑||认付acceptance [3&Y* W  
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单张承兑general acceptance X%1j-;Wr@  
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有条件承兑qualified acceptance "j(?fVx  
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附条件认付conditional acceptance ctqXzM `  
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部分认付partial acceptance   gA`x-`