[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]6 4=  
会计报表statement of account lTZcbaO?]  
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往来帐目account current 2l}3L  
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现在往来帐||存款额current accout $`txU5#vs  
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销货帐account sales p2j=73$  
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共同计算帐项joint account cB4p.iO   
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未决帐项outstanding account Am)XbN')1  
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贷方帐项credit account||creditor account > 72qi*0  
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借方帐项debit account||debtor account B#K 2?Et!t  
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应付帐||应付未付帐account payable X]v.Yk=wu  
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应收帐||应收未收帐account receivable ]z5gC`E0  
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新交易||新帐new account 5mF"nY&lI  
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未决帐||老帐old account J(
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现金帐cash account Zv)x-48  
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流水帐running account H| 1O>p&  
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暂记帐||未定帐suspense account '}$$o1R  
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过期帐||延滞帐overdue account||pastdue account <X1^w  
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杂项帐户sundry account }0?\H)/edP  
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详细帐单||明细表detail account &?gvW//L2  
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呆帐bad account JM-+p  
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会计项目title of account !*@sX7H  
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会计薄||帐薄account-book oWo/QNw9  
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营业报告书||损益计算表account of budiness||business report 5g(`U+,*(  
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借贷细帐||交验帐account rendered aEW sru  
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明细帐account stated 
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与…银行开立一户头to open an account with "bC1dl<  
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与…银行建立交易to keep account with $|V@3`0  
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继续记帐to keep account /$ :w8  
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与…有交易to have an account with tr t^o  
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作成会计帐||有往来帐项to make out an account with 7(S66  
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清算||清理债务to make up an account 74p=uQ  
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清洁帐目||与…停止交易to close ones account with zv8AvNDK  
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结帐to close an account 1z5Oi u  
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清理未付款to ask an account||to demand an account #{DX*;1
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结清差额to balance the account with iX|K4.Pz{  
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清算to settle an account||to liquidate an account||to square an account aJ/}ID  
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审查帐目||监查帐目to audit an account @$aGVEcU$  
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检查帐目to examine an account |Fi{]9(G2  
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转入A的帐户to charge the amount to As account $Vp*,oRL  
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以计帐方式付款to pay on account TKe\Bi  
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代理某人||为某人on ones account||on account of one 4^Y{ BS fF  
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为自己计算||独立帐目on ones own account _1,hO?TK  
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由某人收益并负风险on ones account and risk||for ones account and risk l+A)MJd oj  
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由某人负担for ones account||for account of one @tvz9N  
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按某人指示||列入某人帐户by order and for account of one hp1+9vEN  
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列入5月份帐目for May account ^B)f!HtU  
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编入某中帐项下to pass to the account of||to place to the account of D3B]  
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寄出清算书to send in an account||to send in render an account jF}-dfe  
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支票薄cheque book f{.4#C'  
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支票陈票人cheque drawer  k^Q.lb {  
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持票人cheque holder _U_O0@xi  
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不记名支票cheque to bearer||bearer cheque L #",.x  
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记名支票||认人支票cheque to order UE{$hLI?g  
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到期支票antedated cheque j U $G<G  
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未到期支票postdated cheque ae2Q^yLA  
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保付支票certified cheque zXM,cV/s  
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未获兑现支票，退票returned cheque 9vz\R-un  
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横线支票crossed cheque cT(6>@9@  
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普通横线general crossing n m<?oI*\  
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特别横线special crossing xZP*%yM  
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空白支票blank cheque s(nT7x+W  
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失效支票，过期支票stale cheque +rJ6DZ  
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普通支票open cheque {g! 7K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |82q|@e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X58U>4a  
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支票换现金||兑现to cash a cheque W48RZghmx  
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清理票款to clear a cheque V9
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保证兑现to certify a cheque 3)y1q>CQf  
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填写支票数额to fill up a cheque F(yR\)!C  
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支票上划线to cross a cheque gS5REC4I/  
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开发支票to make out a cheque sfyLG3$/  
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签发支票，开立支票to draw a cheque||to issue a cheque "pM>TMAE  
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透支支票to overdraw a cheque J'}+0mln  
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背书支票to endorse a cheque ,`}yJ*7  
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请付票款||清付票款to pay a cheque||to honour a cheque i1cd9  
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支票退票to dishonour a cheque 1 pVw,}  
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拒付支票to refuse a cheque |M;Nq@bRv  
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拒付支票to stop payment of a cheque ^ 8}P_  
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提示要求付款to present for payment 9<u&
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见票即付持票人payable to bearer 9WG=3!-@  
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支付指定人payable to order GrLxERf  
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已过期||无效out of date||stale |KhpF1/(  
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请给出票人R/D||refer to drawer xRWfZ3E #  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i3)3.WK^  
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文字与数字不一致words and figures differ lf(+]k30  
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支票 $*{,Z<|2  
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时间已过account closed dzIBdt h  
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更改处应加盖印章alterations require initials &- p(3$jn7  
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时间已过effects not cleared 1jx?zvE,  
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停止付款payment stopped QO$18MBcc  
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支票毁损cheque mutilated I_B%F#X)  
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汇款||寄钱to remit||to send money %Ok#~>c  
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寄票供取款||支票支付to send a cheque for payment M7qg\1L  
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寄款人a remitter H E*^!2f  
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收款人a remittee *[>{9V  
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国外汇票foreign Bill "'+/ax[{  
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国内汇票inland Bill {dh@|BzsbH  
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跟单汇票documentary bill :EPe,v RT  
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空头汇票accommodation bill :S`12*_g"  
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原始汇票original bill :MYLap&L&  
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改写||换新票据renewed bill 55b/giX  
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即期汇票sight bill||bill on demand AO-~dV  
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…days after date||…days after date…日后付款 }L`Z<h*H  
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…months after date||…months after date…月后付款 k/Urz*O  
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见票后…日付款…days after sight||…days sight B$q5/L$
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见票后…月付款…months after sight||…months sight Rto/-I0l  
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同组票据set of bills uowdzJ7  
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单张汇票sola of exchange||sole of exchange z2A,*|I  
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远期汇票usance bill||bill at usance Z0 c|;  
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长期汇票long bill !%D;H~mQ  
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短期汇票short bill 02[*b  
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逾期汇票overdue bill 8y4t9V  
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宽限日期days of grace HSACaTVK  
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电汇telegraphic transfer （T.T） US<l 4  
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邮汇postal order||postal note （Am.）||post office order||money order _]< Tv3]RK  
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本票promissory note （P/N） [1e/@eC5  
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押汇负责书||押汇保证书letter of hypothecation Rz<'&Z>;  
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副保||抵押品||付属担保物collateral security k4JTc2b  
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担保书trust receipt||letter of indemnity ;(Z9.  
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承兑||认付acceptance dlDO?T  
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单张承兑general acceptance r:t3Kf`+E-  
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有条件承兑qualified acceptance 3oPyh $*  
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附条件认付conditional acceptance % 3<7HY]~  
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部分认付partial acceptance   55zy]|F"