[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。   4<B j;1*4  
会计报表statement of account ! K(0)~u  
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往来帐目account current A#2Fd7&  
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现在往来帐||存款额current accout tQz-tQg  
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销货帐account sales TS$ 2K  
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共同计算帐项joint account n/S 1Hae`  
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未决帐项outstanding account Sk p&W*Ai  
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贷方帐项credit account||creditor account #G$_\bt  
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借方帐项debit account||debtor account vitmG'|WG  
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应付帐||应付未付帐account payable x<~ pqq8]  
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应收帐||应收未收帐account receivable o.keM4OQ  
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新交易||新帐new account +0;6
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未决帐||老帐old account b Zn:q[7  
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现金帐cash account `QnKal)  
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流水帐running account i"r&CS)sT  
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暂记帐||未定帐suspense account 7(QRG\G#  
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过期帐||延滞帐overdue account||pastdue account mawomna  
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杂项帐户sundry account 4h@jJm  
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详细帐单||明细表detail account +\fr3@Yc  
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呆帐bad account m$ )yd~  
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会计项目title of account j&6,%s-M`a  
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会计薄||帐薄account-book &=Gz[1 L  
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营业报告书||损益计算表account of budiness||business report HgvgO\`]  
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借贷细帐||交验帐account rendered nm'sub  
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明细帐account stated A[oLV"J6x5  
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与…银行开立一户头to open an account with !rZO~a0  
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与…银行建立交易to keep account with XKp.]c wP  
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继续记帐to keep account )IPnSh
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与…有交易to have an account with sOg@9-_Uh  
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作成会计帐||有往来帐项to make out an account with >y mMQEX`  
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清算||清理债务to make up an account >^LVj[.1  
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清洁帐目||与…停止交易to close ones account with y3F13 Z@%  
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结帐to close an account Y:[WwX|  
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清理未付款to ask an account||to demand an account iwWy]V m7  
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结清差额to balance the account with lwYk`'  
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清算to settle an account||to liquidate an account||to square an account  Q];gC{I  
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审查帐目||监查帐目to audit an account 4J0{$Xuu0  
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检查帐目to examine an account }c1Vu  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account )QE7 $|s  
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代理某人||为某人on ones account||on account of one # eqt{  
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为自己计算||独立帐目on ones own account }[}u5T`w>  
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由某人收益并负风险on ones account and risk||for ones account and risk 95Bw;U3E  
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由某人负担for ones account||for account of one H `y.jSNi  
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按某人指示||列入某人帐户by order and for account of one J"QXu M  
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列入5月份帐目for May account Z l.}=  
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编入某中帐项下to pass to the account of||to place to the account of w]]`/`  
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寄出清算书to send in an account||to send in render an account `GOxFDB.  
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支票薄cheque book L>+g;GJ  
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支票陈票人cheque drawer mE)65@3%  
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持票人cheque holder c:
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不记名支票cheque to bearer||bearer cheque 9qD/q?Hh$  
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记名支票||认人支票cheque to order 8+Al+6d|!  
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到期支票antedated cheque _?<Y>B, E  
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未到期支票postdated cheque 5~k-c Ua  
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保付支票certified cheque !OWVOq8  
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未获兑现支票，退票returned cheque /-z_"G  
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横线支票crossed cheque 6yk  
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普通横线general crossing }#zE`IT  
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特别横线special crossing qTC`[l  
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空白支票blank cheque ^T'+dGU`  
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失效支票，过期支票stale cheque COv#dOw  
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普通支票open cheque OTtSMO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \s&w0V`Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges } llzO  
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支票换现金||兑现to cash a cheque ,qiS;2 (  
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清理票款to clear a cheque kSU*d /}*u  
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保证兑现to certify a cheque wX#\\Jgi  
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填写支票数额to fill up a cheque F xFK  
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支票上划线to cross a cheque "4g1I<  
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开发支票to make out a cheque TM!R[-\  
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签发支票，开立支票to draw a cheque||to issue a cheque ,)]ZD H  
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透支支票to overdraw a cheque k%In   
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背书支票to endorse a cheque CdZ;ZR  
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请付票款||清付票款to pay a cheque||to honour a cheque G>:l(PW:  
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支票退票to dishonour a cheque "g=ux^+X\  
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拒付支票to refuse a cheque zv0RrF^  
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拒付支票to stop payment of a cheque x,7axx6  
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提示要求付款to present for payment %mcuYR'D}  
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见票即付持票人payable to bearer P@5^`b|  
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支付指定人payable to order hM8G"b  
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已过期||无效out of date||stale 4a3f!G$  
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请给出票人R/D||refer to drawer Gf%o|kX]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uj:w^t ][  
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文字与数字不一致words and figures differ C#r`oZS1  
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支票 =Q|}7g8o  
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时间已过account closed l+N?:E$5=%  
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更改处应加盖印章alterations require initials w_{z"VeD  
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时间已过effects not cleared Wh<lmC50(
 
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停止付款payment stopped %fyb?6?Y  
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支票毁损cheque mutilated n$Pv2qw  
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汇款||寄钱to remit||to send money /9yiMmr5W  
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寄票供取款||支票支付to send a cheque for payment k}O|4*.B T  
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寄款人a remitter g 764wl  
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收款人a remittee PRLV1o1#  
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国外汇票foreign Bill N1Z8I:  
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国内汇票inland Bill ?rOb?cu-  
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跟单汇票documentary bill "@?|Vv,vn  
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空头汇票accommodation bill vX/A9Qi,U.  
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原始汇票original bill 
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改写||换新票据renewed bill PJYA5"}W  
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即期汇票sight bill||bill on demand L@4zuzmlb  
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…days after date||…days after date…日后付款 5An0DV5  
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…months after date||…months after date…月后付款 &o/4hnHYt  
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见票后…日付款…days after sight||…days sight n2{{
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见票后…月付款…months after sight||…months sight iW}l[g8sw!  
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同组票据set of bills ]X~g@O{>_  
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单张汇票sola of exchange||sole of exchange M91lV(Z   
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远期汇票usance bill||bill at usance PS (j)I3  
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长期汇票long bill 06^1#M$'  
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短期汇票short bill 8q [ c  
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逾期汇票overdue bill ;hA7<loY  
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宽限日期days of grace >I& jurU#  
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电汇telegraphic transfer （T.T） +F o$o  
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邮汇postal order||postal note （Am.）||post office order||money order *?bk?*?s  
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本票promissory note （P/N） >4/L-y+  
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押汇负责书||押汇保证书letter of hypothecation Pc(n@'m~  
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副保||抵押品||付属担保物collateral security ,
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担保书trust receipt||letter of indemnity aZj J]~bO  
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承兑||认付acceptance 3e%l8@R@  
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单张承兑general acceptance rX33s  
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有条件承兑qualified acceptance {N!E5*$Tr  
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附条件认付conditional acceptance mDQEXMD  
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部分认付partial acceptance   !/Iq{2LX