[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。   O=6[/oc '  
会计报表statement of account !+]Kx
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往来帐目account current ]CPF7Hf  
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现在往来帐||存款额current accout 1 J}ML}h)  
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销货帐account sales Wg20H23XW  
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共同计算帐项joint account &x;n^W;#  
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未决帐项outstanding account k SgE_W)  
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贷方帐项credit account||creditor account x=+>J$~Pb  
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借方帐项debit account||debtor account q;UGiB^(A  
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应付帐||应付未付帐account payable kW1w;}n$  
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应收帐||应收未收帐account receivable :Zx|=  
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新交易||新帐new account oOC&w0  
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未决帐||老帐old account r/HTkXs I  
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现金帐cash account CWocb=E  
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流水帐running account O5Z9`_ 9<  
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暂记帐||未定帐suspense account >TY;l3ew  
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过期帐||延滞帐overdue account||pastdue account k sXQ}BE  
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杂项帐户sundry account >}%#s`3W1_  
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详细帐单||明细表detail account iw3\`,5   
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呆帐bad account f? @Qt<+k  
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会计项目title of account 7Q9Hk(Z9  
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会计薄||帐薄account-book =eUKpYI  
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营业报告书||损益计算表account of budiness||business report grzmW4Cw  
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借贷细帐||交验帐account rendered q,L>PN+W  
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明细帐account stated hmo4H3g!N  
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与…银行开立一户头to open an account with C/Tk`C&  
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与…银行建立交易to keep account with pNOE KiJ  
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继续记帐to keep account 2PyuM=(Wt  
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与…有交易to have an account with 7FcZxu\  
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作成会计帐||有往来帐项to make out an account with _Sfu8k>):  
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清算||清理债务to make up an account Mb2a;s  
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清洁帐目||与…停止交易to close ones account with Ebs]]a>PO  
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结帐to close an account hzr, %r  
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清理未付款to ask an account||to demand an account 8A&N+sT  
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结清差额to balance the account with ;%2+Tc-7I  
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清算to settle an account||to liquidate an account||to square an account P_0X+Tz  
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审查帐目||监查帐目to audit an account oCOv 6(  
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检查帐目to examine an account G`%rnu  
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转入A的帐户to charge the amount to As account ,^c-}`!K  
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以计帐方式付款to pay on account RP~ 67L  
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代理某人||为某人on ones account||on account of one >
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为自己计算||独立帐目on ones own account ?SYmsaSr5  
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由某人收益并负风险on ones account and risk||for ones account and risk WNjG/U  
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由某人负担for ones account||for account of one C3=0st$  
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按某人指示||列入某人帐户by order and for account of one ux^rF  
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列入5月份帐目for May account ImB5F'HI$  
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编入某中帐项下to pass to the account of||to place to the account of M*T!nwb  
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寄出清算书to send in an account||to send in render an account <6.`(isph  
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支票薄cheque book N6BOUU]  
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支票陈票人cheque drawer >u0XV"g$  
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持票人cheque holder mg._c  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order QS4~":D/C  
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到期支票antedated cheque 2Kr8#_) 0  
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未到期支票postdated cheque X<W${L$G  
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保付支票certified cheque /VEK<.,aMv  
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未获兑现支票，退票returned cheque |eye) E:  
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横线支票crossed cheque eMn'z]M&]  
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普通横线general crossing mL#$8wUdt{  
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特别横线special crossing b o_`P3  
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空白支票blank cheque '4M;;sKW  
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失效支票，过期支票stale cheque {od@Sl  
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普通支票open cheque XW
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aN,?a@B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KCp9P2kv.  
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支票换现金||兑现to cash a cheque xDS]k]/(T  
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清理票款to clear a cheque kf|J  
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保证兑现to certify a cheque 6V6Mo}QF s  
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填写支票数额to fill up a cheque B
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支票上划线to cross a cheque $S2 /*  
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开发支票to make out a cheque F|o yrG  
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签发支票，开立支票to draw a cheque||to issue a cheque %503<j  
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透支支票to overdraw a cheque mjk<FXW  
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背书支票to endorse a cheque Pj BBXI1i  
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请付票款||清付票款to pay a cheque||to honour a cheque :DuEv:;v  
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支票退票to dishonour a cheque f^IB:e#j;  
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拒付支票to refuse a cheque ^![7X'!;pt  
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拒付支票to stop payment of a cheque \D D4=XGA  
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提示要求付款to present for payment ^bdXzj
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见票即付持票人payable to bearer ?T|0"|\"'  
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支付指定人payable to order D C_k0V Bn  
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已过期||无效out of date||stale tk:G6Bkid  
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请给出票人R/D||refer to drawer A.$P1zwC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |fgh ryI,  
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文字与数字不一致words and figures differ -<" ;|v4  
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支票 :wUi&xw  
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时间已过account closed wuSotbc/  
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更改处应加盖印章alterations require initials 4#ikdjB;  
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时间已过effects not cleared ] U}B~Y  
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停止付款payment stopped 3'SN0VL  
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支票毁损cheque mutilated 8cURYg6v  
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汇款||寄钱to remit||to send money s E;2;2u"  
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寄票供取款||支票支付to send a cheque for payment \vS >jB  
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寄款人a remitter b8Hzl!zO  
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收款人a remittee D/,(xWaT  
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国外汇票foreign Bill b%d,X-3  
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国内汇票inland Bill SN[ar&I  
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跟单汇票documentary bill TpdYU*z_Br  
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空头汇票accommodation bill b+L!p.:  
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原始汇票original bill RPjw12Ly  
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改写||换新票据renewed bill f>&*%[fw  
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即期汇票sight bill||bill on demand 7`^=Ie%(K  
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…days after date||…days after date…日后付款 6 B7 F  
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…months after date||…months after date…月后付款 7g%\+%F I  
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见票后…日付款…days after sight||…days sight _SH~.Mt_!  
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见票后…月付款…months after sight||…months sight Q!I><u  
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同组票据set of bills E 5mYFVK  
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单张汇票sola of exchange||sole of exchange `7.$ A U  
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远期汇票usance bill||bill at usance 1KjzKFnb  
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长期汇票long bill L D%SLJ:  
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短期汇票short bill :W+%jn  
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逾期汇票overdue bill F'@9kdp  
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宽限日期days of grace /!60oV4p0  
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电汇telegraphic transfer （T.T） lXD=uRCI  
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邮汇postal order||postal note （Am.）||post office order||money order +;bZ(_ohG  
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本票promissory note （P/N） G\(*z4@Gz  
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押汇负责书||押汇保证书letter of hypothecation pezfB{x?  
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副保||抵押品||付属担保物collateral security 2<d'!cm  
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担保书trust receipt||letter of indemnity Eks<
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承兑||认付acceptance ^}<]sjmk  
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单张承兑general acceptance cVS
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有条件承兑qualified acceptance 7(H?3)%0  
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附条件认付conditional acceptance | Vp ?  
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部分认付partial acceptance   M-8d*#_P