[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。   Wx:_F;  
会计报表statement of account ZwG+rTW  
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往来帐目account current 9E (>mN  
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现在往来帐||存款额current accout |5g*pXu{  
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销货帐account sales #=
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共同计算帐项joint account WgY\m&  
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未决帐项outstanding account b^A&K@[W#,  
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贷方帐项credit account||creditor account 6W#+U<  
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借方帐项debit account||debtor account |y=CmNG,  
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应付帐||应付未付帐account payable e348^S&rG  
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应收帐||应收未收帐account receivable a(}jn|  
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新交易||新帐new account Jl^oDW  
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未决帐||老帐old account k$+ &  
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现金帐cash account )3u[btm  
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流水帐running account iP_rEi*-J  
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暂记帐||未定帐suspense account `Cb$
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过期帐||延滞帐overdue account||pastdue account s"Kp+tTWj  
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杂项帐户sundry account :A 1,3g  
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详细帐单||明细表detail account 1 9)78kV{  
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呆帐bad account 1}'Jbj"/  
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会计项目title of account Sa<R8X'J  
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会计薄||帐薄account-book |a"(Ds2U  
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营业报告书||损益计算表account of budiness||business report )<Yy.Z_:DC  
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借贷细帐||交验帐account rendered ry
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明细帐account stated xbmOch}j6  
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与…银行开立一户头to open an account with M.l;!U!}  
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与…银行建立交易to keep account with 'i@Y #F%D  
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继续记帐to keep account ZERd#7@m+  
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与…有交易to have an account with Nls|R  
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作成会计帐||有往来帐项to make out an account with }wUF#  
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清算||清理债务to make up an account C( r?1 ma  
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清洁帐目||与…停止交易to close ones account with BE m%x0y  
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结帐to close an account 7aU*7!U  
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清理未付款to ask an account||to demand an account fa!iQfr  
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结清差额to balance the account with ukPV nk  
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清算to settle an account||to liquidate an account||to square an account !u=[/>  
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审查帐目||监查帐目to audit an account gFW1Nm_DJ  
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检查帐目to examine an account 0/*z]2  
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转入A的帐户to charge the amount to As account N2~Nc"L  
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以计帐方式付款to pay on account i|2Q}$3t2  
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代理某人||为某人on ones account||on account of one 0lW}l9
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为自己计算||独立帐目on ones own account Q"\*JV
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由某人收益并负风险on ones account and risk||for ones account and risk (h2bxfV~+  
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由某人负担for ones account||for account of one p6>3 p  
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按某人指示||列入某人帐户by order and for account of one Q
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列入5月份帐目for May account cnQ( G$kh  
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编入某中帐项下to pass to the account of||to place to the account of R ]HHbD&;  
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寄出清算书to send in an account||to send in render an account BQ &|=a6  
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支票薄cheque book >P/.X^G0  
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支票陈票人cheque drawer B`9'COw  
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持票人cheque holder XWH~o:0<2  
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不记名支票cheque to bearer||bearer cheque z-ra]  
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记名支票||认人支票cheque to order 0%#ZupN  
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到期支票antedated cheque Hq ]f$Q6:  
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未到期支票postdated cheque nj]l'~Y0  
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保付支票certified cheque ..)O/g.  
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未获兑现支票，退票returned cheque k><k|P[|  
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横线支票crossed cheque CD]"Q1 t}  
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普通横线general crossing @Fvp~]jCb  
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特别横线special crossing  0@ 7%  
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空白支票blank cheque ~XU%_Hz  
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失效支票，过期支票stale cheque wGy`0c]v?  
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普通支票open cheque \Hb"bv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [L(qrAQ2|z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `O ,^oD4  
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支票换现金||兑现to cash a cheque *3@ =XY7  
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清理票款to clear a cheque D*0[7:NSO  
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保证兑现to certify a cheque /qaWUUf  
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填写支票数额to fill up a cheque 0q6xXNAX  
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支票上划线to cross a cheque u7nTk'#r  
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开发支票to make out a cheque X*w7q7\8-:  
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签发支票，开立支票to draw a cheque||to issue a cheque B%n|%g6K|h  
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透支支票to overdraw a cheque XOL_vS24  
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背书支票to endorse a cheque VX:Kq<XwQ  
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请付票款||清付票款to pay a cheque||to honour a cheque a)S{9q}%  
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支票退票to dishonour a cheque v%muno,  
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拒付支票to refuse a cheque 3!op'X!  
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拒付支票to stop payment of a cheque Qk2*=BVh  
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提示要求付款to present for payment R8>1 7w.  
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见票即付持票人payable to bearer q*
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支付指定人payable to order 4N)45@jk[  
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已过期||无效out of date||stale p^C$(}Yh  
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请给出票人R/D||refer to drawer S;SI#Vg@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l'1_Fb  
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文字与数字不一致words and figures differ  GG(}#Z5h  
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支票 Ny$N5/b!!  
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更改处应加盖印章alterations require initials p[%B#(]9,  
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时间已过effects not cleared ,[
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停止付款payment stopped !Xzy
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支票毁损cheque mutilated Zzv,p  
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汇款||寄钱to remit||to send money m$bNQ7  
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寄票供取款||支票支付to send a cheque for payment 9U!#Y%*T  
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寄款人a remitter Gx-tPW}  
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收款人a remittee \)
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国外汇票foreign Bill
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国内汇票inland Bill #}zL?s^G  
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跟单汇票documentary bill zbP#y~[  
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空头汇票accommodation bill i)+2?<]  
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原始汇票original bill }aa ~@K<A  
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改写||换新票据renewed bill qEB]Tj e[  


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即期汇票sight bill||bill on demand `xd{0EvF  
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…days after date||…days after date…日后付款 ue#Yh  
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…months after date||…months after date…月后付款 `)s>},8W!  
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见票后…日付款…days after sight||…days sight 6z80Y*|eJ  
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见票后…月付款…months after sight||…months sight }w8:`g'T0/  
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同组票据set of bills Xm}~u?$3  
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单张汇票sola of exchange||sole of exchange BKQI|i  
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远期汇票usance bill||bill at usance %8lF%uu!x  
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长期汇票long bill S<V__Sv  
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短期汇票short bill r*!sA5  
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逾期汇票overdue bill j7)Xm,wI8  
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宽限日期days of grace s]
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电汇telegraphic transfer （T.T） '<C I^5^  
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邮汇postal order||postal note （Am.）||post office order||money order `_6!nkq8  
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本票promissory note （P/N） nKJJ7 RL  
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押汇负责书||押汇保证书letter of hypothecation $#dPM *E  
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副保||抵押品||付属担保物collateral security / W}Za&]  
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担保书trust receipt||letter of indemnity #KonVM(`  
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承兑||认付acceptance _-*Lj;^V  
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单张承兑general acceptance /!kKL$j  
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有条件承兑qualified acceptance )~<8j  
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附条件认付conditional acceptance N9D<wAK##)  
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部分认付partial acceptance   &UUIiQm~