[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)2}  
会计报表statement of account v-@@>?W-  
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往来帐目account current UNHHzTsr?  
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现在往来帐||存款额current accout \v_( *  
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销货帐account sales iddT.   
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共同计算帐项joint account 64cmv}d_  
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未决帐项outstanding account Dc2eY.  
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贷方帐项credit account||creditor account /zM7G
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借方帐项debit account||debtor account [z9i v~  
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应付帐||应付未付帐account payable FdD'H
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应收帐||应收未收帐account receivable qA42f83  
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新交易||新帐new account e0P1FD<@  
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未决帐||老帐old account .6*A~%-=[d  
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现金帐cash account vzU%5,  
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流水帐running account Ok@5`?08  
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暂记帐||未定帐suspense account 0bor/FU-d  
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过期帐||延滞帐overdue account||pastdue account ^l9S5 {  
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杂项帐户sundry account #>0nNR[$Y  
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详细帐单||明细表detail account 0wx`y$~R  
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呆帐bad account ykZ)`E]P`  
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会计项目title of account uB%`Bx'OW  
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会计薄||帐薄account-book EprgLZ1B  
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营业报告书||损益计算表account of budiness||business report O@l`D`  
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借贷细帐||交验帐account rendered \=.i
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明细帐account stated c[4Z_5B  
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与…银行开立一户头to open an account with Z yIn>]{  
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与…银行建立交易to keep account with Up8#Nz T  
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继续记帐to keep account aaLT%  
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与…有交易to have an account with m+CvU?)gJ  
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作成会计帐||有往来帐项to make out an account with R`Q9|yF\  
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清算||清理债务to make up an account B+,Z 3*  
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清洁帐目||与…停止交易to close ones account with gwNv;g  
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结帐to close an account =Bl#CE)X  
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清理未付款to ask an account||to demand an account >AJtoJ=j  
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结清差额to balance the account with !'MZeiLP  
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清算to settle an account||to liquidate an account||to square an account L=?Yc*vg  
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审查帐目||监查帐目to audit an account .(ki(8Z N  
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检查帐目to examine an account /(5SJ(a  
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转入A的帐户to charge the amount to As account bR(rZu5  
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以计帐方式付款to pay on account KYZ/b8C  
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代理某人||为某人on ones account||on account of one ez@`&cJ7  
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为自己计算||独立帐目on ones own account 1.6yi];6  
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由某人收益并负风险on ones account and risk||for ones account and risk cQ} ,q+GR~  
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由某人负担for ones account||for account of one `A_CLVE  
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按某人指示||列入某人帐户by order and for account of one P-o/ax  
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列入5月份帐目for May account M_ lQ^7/  
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编入某中帐项下to pass to the account of||to place to the account of .fY1?$*6c  
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寄出清算书to send in an account||to send in render an account @T BcVHy  

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支票薄cheque book #}Y$+FtO  
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支票陈票人cheque drawer V{4=,Ax  
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持票人cheque holder 14>WpNN  
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不记名支票cheque to bearer||bearer cheque #@%DY*w]v  
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记名支票||认人支票cheque to order  ja!K2^  
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到期支票antedated cheque d?[gd(O  
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未到期支票postdated cheque (B+CI%= D  
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保付支票certified cheque _UP =zW  
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未获兑现支票，退票returned cheque skaPC#u  
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横线支票crossed cheque IhR;YM[K  
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普通横线general crossing 3bK. 8  
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特别横线special crossing W0-KFo.'  
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空白支票blank cheque wqnrN6$jf  
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失效支票，过期支票stale cheque 'v^Zterr  
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普通支票open cheque tRZA`&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b}APD))*H!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5mq wNAv  
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支票换现金||兑现to cash a cheque 0Z4o3r
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清理票款to clear a cheque QK
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保证兑现to certify a cheque Ze.\<^-t  
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填写支票数额to fill up a cheque i-FsA  
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支票上划线to cross a cheque WKvG|YRDq  
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开发支票to make out a cheque &_dM2lj{  
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签发支票，开立支票to draw a cheque||to issue a cheque +:ih`q][b  
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透支支票to overdraw a cheque p:Hg>Z  
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背书支票to endorse a cheque c( 8>|^M  
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请付票款||清付票款to pay a cheque||to honour a cheque = P@j*ix  
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支票退票to dishonour a cheque `|`Qrv4}  
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拒付支票to refuse a cheque fq<JX5DER  
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拒付支票to stop payment of a cheque ',bSJ4)Y  
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提示要求付款to present for payment ;hb_jW-0W  
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见票即付持票人payable to bearer A+41JMH  
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支付指定人payable to order L0X/  
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已过期||无效out of date||stale %EEQ^lm  
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请给出票人R/D||refer to drawer ~-f"&@){,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ox%p"xuP,  
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文字与数字不一致words and figures differ X" Upml  
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支票 ^m['VK#?  
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时间已过account closed ZxB7H{  
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更改处应加盖印章alterations require initials K~6u5a9s  
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时间已过effects not cleared "\+.S]~  
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停止付款payment stopped ck YT69U  
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支票毁损cheque mutilated I-^C6~  
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汇款||寄钱to remit||to send money VWc)AfKe  
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寄票供取款||支票支付to send a cheque for payment xp}M5|   
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寄款人a remitter *-*SCA`E^=  
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收款人a remittee M!aJKpf  
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国外汇票foreign Bill Sm{> 8e}UE  
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国内汇票inland Bill S=j pn  
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跟单汇票documentary bill s(KSN/  
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空头汇票accommodation bill wr5v-_7r,  
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原始汇票original bill &%%ix#iF  
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改写||换新票据renewed bill .)SR3?  
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即期汇票sight bill||bill on demand [2Zl '+  
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…days after date||…days after date…日后付款 wSw> UU  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight l&}}Io$?@  
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见票后…月付款…months after sight||…months sight \H~zN]3^  
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同组票据set of bills fvcS=nR
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单张汇票sola of exchange||sole of exchange #fYB4.i~  
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远期汇票usance bill||bill at usance Xl$,f`f~  
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长期汇票long bill >mai v;  
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短期汇票short bill 6,aH[>W  
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逾期汇票overdue bill n{FjFlX2=  
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宽限日期days of grace qD4]7"9  
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电汇telegraphic transfer （T.T） 5$: toL  
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邮汇postal order||postal note （Am.）||post office order||money order "FWx;65CR  
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本票promissory note （P/N） {aUnOyX_  
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押汇负责书||押汇保证书letter of hypothecation 4b`E/L}2  
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副保||抵押品||付属担保物collateral security G}fBd  
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担保书trust receipt||letter of indemnity LE\=Y;%  
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承兑||认付acceptance -B *W^-;*  
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单张承兑general acceptance %_ibe  
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有条件承兑qualified acceptance ABN4kM>%  
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附条件认付conditional acceptance (/e
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部分认付partial acceptance   BJj'91B[d