[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。   ,FH1yJ;Y&  
会计报表statement of account !4FOX>|L@  
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往来帐目account current c#`IF6qj  
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现在往来帐||存款额current accout =
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销货帐account sales |5:2 ?S2R  
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共同计算帐项joint account <1Sj_HCT  
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未决帐项outstanding account &WL::gy_S  
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贷方帐项credit account||creditor account SdYbT)y  
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借方帐项debit account||debtor account mvc ;. +  
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应付帐||应付未付帐account payable +F8K%.Q_  
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应收帐||应收未收帐account receivable 44B D2`nF  
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新交易||新帐new account mCk_c  
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未决帐||老帐old account DTM(SN8R+n  
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现金帐cash account 0*tnJB  
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流水帐running account aXQAm$/ >  
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暂记帐||未定帐suspense account UR=s=G|  
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过期帐||延滞帐overdue account||pastdue account rr\9HA  
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杂项帐户sundry account 9
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详细帐单||明细表detail account { pQJ.QI  
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呆帐bad account Qjnh;uBO  
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会计项目title of account bV2a2#kj  
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会计薄||帐薄account-book MZf?48"f  
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营业报告书||损益计算表account of budiness||business report cC/32SmY4  
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借贷细帐||交验帐account rendered "q=ss:(  
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明细帐account stated "s]  
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与…银行开立一户头to open an account with 'm|T"Ym~  
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与…银行建立交易to keep account with X 5}=|%Y  
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继续记帐to keep account ik)u/r DW  
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与…有交易to have an account with SDSP 4W5  
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作成会计帐||有往来帐项to make out an account with fr04n
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清算||清理债务to make up an account we!w5./Xm  
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清洁帐目||与…停止交易to close ones account with eNi#% ?=WB  
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结帐to close an account 5W|wDy  
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清理未付款to ask an account||to demand an account Bfdfw+  
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结清差额to balance the account with bf1$:09  
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清算to settle an account||to liquidate an account||to square an account K%/\XnCY  
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审查帐目||监查帐目to audit an account <_*5BO  
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检查帐目to examine an account .`J*l=u$  
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转入A的帐户to charge the amount to As account vlDA/( &  
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以计帐方式付款to pay on account MZA%ET,l,<  
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代理某人||为某人on ones account||on account of one (M{wkQTO  
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为自己计算||独立帐目on ones own account G\k&sF  
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由某人收益并负风险on ones account and risk||for ones account and risk C9k"QPE  
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由某人负担for ones account||for account of one XknNb{. r  
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按某人指示||列入某人帐户by order and for account of one \ E5kpm  
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列入5月份帐目for May account Vz!{nL0Q(  
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编入某中帐项下to pass to the account of||to place to the account of v!<FeLW  
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寄出清算书to send in an account||to send in render an account _x!/40^G  
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支票薄cheque book "8(8]GgYx  
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支票陈票人cheque drawer t0
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持票人cheque holder YVz,P_\(m  
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不记名支票cheque to bearer||bearer cheque Y~lOkH[z  
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记名支票||认人支票cheque to order ~_-+Q=3  
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到期支票antedated cheque [$\VvRu%  
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未到期支票postdated cheque
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保付支票certified cheque H}1XK|K3#H  
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未获兑现支票，退票returned cheque c+1<3)Q<  
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横线支票crossed cheque jH9.N4L  
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普通横线general crossing H
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特别横线special crossing U,~Z2L  
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空白支票blank cheque nN[QUg  
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失效支票，过期支票stale cheque lhFv2.qR  
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普通支票open cheque R%r<AL5kJk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &8Oy*'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EwOi` g  
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支票换现金||兑现to cash a cheque Ap%tm)@1  
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清理票款to clear a cheque ,*{9 g6  
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保证兑现to certify a cheque L]Dl}z  
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填写支票数额to fill up a cheque /m+\oZ ]d  
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支票上划线to cross a cheque oi/bp#(fa  
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开发支票to make out a cheque `]l*H3+hg  
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签发支票，开立支票to draw a cheque||to issue a cheque $tFmp)  
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透支支票to overdraw a cheque i slg5  
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背书支票to endorse a cheque /?g:`NT  
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请付票款||清付票款to pay a cheque||to honour a cheque Y1h)0_0  
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支票退票to dishonour a cheque 1me16 5y<B  
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拒付支票to refuse a cheque NT<>LWo  
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拒付支票to stop payment of a cheque %nkP?gn"a  
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提示要求付款to present for payment  W.t`  
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见票即付持票人payable to bearer iw==q:$  
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支付指定人payable to order y.'5*08S0  
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已过期||无效out of date||stale )FnJLd  
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请给出票人R/D||refer to drawer ySk'#\d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k&h3"  
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文字与数字不一致words and figures differ 93aRWEu3  
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支票 O !7v&$]1  
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时间已过account closed 7"c^$fj  
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更改处应加盖印章alterations require initials mrgi
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时间已过effects not cleared p*_^JU(<p  
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停止付款payment stopped @6N$!Q?  
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支票毁损cheque mutilated mjwh40x.o  
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汇款||寄钱to remit||to send money P'dH
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寄票供取款||支票支付to send a cheque for payment 9mEt**s Ur  
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寄款人a remitter .D~ZE94@  
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收款人a remittee ?'@tx4#v\2  
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国外汇票foreign Bill xTy[X"sJ  
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国内汇票inland Bill l Wa4X#
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跟单汇票documentary bill zj?^,\{A  
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空头汇票accommodation bill bR6g^Yf  
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原始汇票original bill ~(BvIzzD  
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改写||换新票据renewed bill dFu<h   
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即期汇票sight bill||bill on demand `qNhB\  
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…days after date||…days after date…日后付款 ?f\;z<e|  
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…months after date||…months after date…月后付款 U _-9rkUa  
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见票后…日付款…days after sight||…days sight *K{-J*   
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见票后…月付款…months after sight||…months sight pwiXA{  
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同组票据set of bills nX@lR~g%F  
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单张汇票sola of exchange||sole of exchange  h:[8$]  
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远期汇票usance bill||bill at usance b'D|p/)m0S  
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长期汇票long bill 1;; is  
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短期汇票short bill 'T(7EL3$}  
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逾期汇票overdue bill [k"@n+%  
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宽限日期days of grace cULASS`,  
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电汇telegraphic transfer （T.T） 3GH@|id  
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邮汇postal order||postal note （Am.）||post office order||money order "bO\Wt#Mf  
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本票promissory note （P/N） 6} DGEHc1  
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押汇负责书||押汇保证书letter of hypothecation ?tWcx;h:>  
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副保||抵押品||付属担保物collateral security CNC3">Dk~9  
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担保书trust receipt||letter of indemnity vqq7IV)|  
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承兑||认付acceptance JArSJ:
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单张承兑general acceptance kz|2PP  
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有条件承兑qualified acceptance  oCE=!75  
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附条件认付conditional acceptance VO
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部分认付partial acceptance   8@Zg@>,