[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。   kDm=Cjxv  
会计报表statement of account 1W-!f%  
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往来帐目account current "PuP J|  
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现在往来帐||存款额current accout Pl 5+Oo  
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销货帐account sales uT=sDWD:  
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共同计算帐项joint account t<$yxD/R  
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未决帐项outstanding account n2TvPt\  
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贷方帐项credit account||creditor account Ot(EDa9}IJ  
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借方帐项debit account||debtor account &&tQ,5H5  
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应付帐||应付未付帐account payable rj,Sk~0Q  
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应收帐||应收未收帐account receivable .*v8*8OJ&  
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新交易||新帐new account +DVU"d  
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未决帐||老帐old account }!B<MGBd  
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现金帐cash account @8Co5`CVl  
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流水帐running account =TyN"0@  
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暂记帐||未定帐suspense account 2,dGRf  
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过期帐||延滞帐overdue account||pastdue account NjL,0Bp  
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杂项帐户sundry account [f^~Z'TIN/  
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详细帐单||明细表detail account X%39
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呆帐bad account e,8C} 2  
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会计项目title of account e>"{nO
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会计薄||帐薄account-book k1B7uA'h"G  
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营业报告书||损益计算表account of budiness||business report L,Uqt,  
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借贷细帐||交验帐account rendered N',]WZ}  
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明细帐account stated 4*d_2:|u  
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与…银行开立一户头to open an account with L@0DT&5  
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与…银行建立交易to keep account with @(&ki~+   
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继续记帐to keep account 3fn6W)v?  
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与…有交易to have an account with 19&!#z  
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作成会计帐||有往来帐项to make out an account with cM.q^{d`  
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清算||清理债务to make up an account p*n$iroy_{  
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清洁帐目||与…停止交易to close ones account with phEM1",4T  
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结帐to close an account c"77<Db$  
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清理未付款to ask an account||to demand an account |]Pigi7y-  
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结清差额to balance the account with z35n3q  
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清算to settle an account||to liquidate an account||to square an account !\RR UH*  
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审查帐目||监查帐目to audit an account ~+V]MT  
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检查帐目to examine an account -GH#nF3G  
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转入A的帐户to charge the amount to As account pi3Z)YcT  
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以计帐方式付款to pay on account $BkdC'D  
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代理某人||为某人on ones account||on account of one 6aXsRhQ~  
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为自己计算||独立帐目on ones own account %~ZOQ%c1  
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由某人收益并负风险on ones account and risk||for ones account and risk Z
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由某人负担for ones account||for account of one a:H}c9$%  
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按某人指示||列入某人帐户by order and for account of one lf[(  
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列入5月份帐目for May account 4$1sBY/  
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编入某中帐项下to pass to the account of||to place to the account of rM_8piD  
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寄出清算书to send in an account||to send in render an account *:_xy{m\  
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支票薄cheque book | t3_E  
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支票陈票人cheque drawer j""u:l^+x  
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持票人cheque holder W5HC7o\4  
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不记名支票cheque to bearer||bearer cheque ;~tKNytD`B  
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记名支票||认人支票cheque to order gX.4I;  
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到期支票antedated cheque ? .,..p  
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未到期支票postdated cheque 6- s/ \  
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保付支票certified cheque H+;>>|+:~  
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未获兑现支票，退票returned cheque !%_}Rv!JT  
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横线支票crossed cheque gY=nU,;  
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普通横线general crossing  mXAX%M U  
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特别横线special crossing u?&P6|J&  
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空白支票blank cheque  tux/@}I  
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失效支票，过期支票stale cheque N! 
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普通支票open cheque bzF>Efza  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6k|o<`~,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +C' u!^)  
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支票换现金||兑现to cash a cheque TWZ**S-  
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清理票款to clear a cheque o^&u?F9  
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保证兑现to certify a cheque {p[{5k 0  
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填写支票数额to fill up a cheque -d1 YG[1|  
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支票上划线to cross a cheque #I8)|p?P  
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开发支票to make out a cheque 3qujz)o  
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签发支票，开立支票to draw a cheque||to issue a cheque 1yC_/Va1  
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透支支票to overdraw a cheque =1sGT;>  
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背书支票to endorse a cheque <` [o|>A Z  
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请付票款||清付票款to pay a cheque||to honour a cheque jV{?.0/h|  
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支票退票to dishonour a cheque k;/K']4y  
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拒付支票to refuse a cheque cD.a
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拒付支票to stop payment of a cheque MrjgV+P}[  
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提示要求付款to present for payment ?vt#M^Q   
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见票即付持票人payable to bearer La>fvm  
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支付指定人payable to order 5 w-Pq&q  
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已过期||无效out of date||stale hY5GNYDh  
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请给出票人R/D||refer to drawer ,V^2 Oa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h;Hg/jv  
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文字与数字不一致words and figures differ MJ"@  
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支票 5GK> ~2c(  
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时间已过account closed ="p,~ivrz  
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更改处应加盖印章alterations require initials sU(<L0  
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时间已过effects not cleared redMlHM  
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停止付款payment stopped oeYUsnsbi  
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支票毁损cheque mutilated _z=ytt9D  
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汇款||寄钱to remit||to send money :}UjX|D  
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寄票供取款||支票支付to send a cheque for payment }Ug$d>\  
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寄款人a remitter !hFzIp  
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收款人a remittee U3jnH  
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国外汇票foreign Bill  F}.R-j#  
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国内汇票inland Bill YSzC's [  
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跟单汇票documentary bill :%g
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空头汇票accommodation bill
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原始汇票original bill 1+"d-`'Z2O  
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改写||换新票据renewed bill IB$i^  
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即期汇票sight bill||bill on demand uaYI3w@^  
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…days after date||…days after date…日后付款 :]4s ;q:m  
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…months after date||…months after date…月后付款 p(-EtxP  
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见票后…日付款…days after sight||…days sight 7yJE+o'  
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见票后…月付款…months after sight||…months sight tSY4'  
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同组票据set of bills Rqbz3h~  
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单张汇票sola of exchange||sole of exchange M?Fv'YE  
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远期汇票usance bill||bill at usance Zx`/88!x[  
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长期汇票long bill 'K}2m  
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短期汇票short bill e\O625  
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逾期汇票overdue bill ?r*}1WsH  
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宽限日期days of grace uhv_'Q  
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电汇telegraphic transfer （T.T） >s!k"s,  
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邮汇postal order||postal note （Am.）||post office order||money order 6(7dr?^eGT  
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本票promissory note （P/N） Z#l6BXK  
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押汇负责书||押汇保证书letter of hypothecation EMxMJ=  
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副保||抵押品||付属担保物collateral security B/m
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担保书trust receipt||letter of indemnity .]a`-Ofn  
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承兑||认付acceptance snNB;hkj  
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单张承兑general acceptance kY9$ M8b  
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有条件承兑qualified acceptance U7e2NES  
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附条件认付conditional acceptance 2z A xGX  
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部分认付partial acceptance   s;[=B