[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。   HE8'N=0  
会计报表statement of account "'Q$.sR  
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往来帐目account current bgkbw E  
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现在往来帐||存款额current accout /TR"\xQF  
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销货帐account sales v]UU&Jq8U  
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共同计算帐项joint account <lsi.x\y<  
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未决帐项outstanding account ][T9IAn  
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贷方帐项credit account||creditor account Y,<WX v  
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借方帐项debit account||debtor account 59"Nn\}3gE  
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应付帐||应付未付帐account payable \6nQ-S_  
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应收帐||应收未收帐account receivable w2M IY_N?  
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新交易||新帐new account }SJLBy0  
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未决帐||老帐old account HC<BGIgL  
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现金帐cash account % 'D:bi5  
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流水帐running account =c5 /cpZ^  
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暂记帐||未定帐suspense account .-1{,o/
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过期帐||延滞帐overdue account||pastdue account Vms7 Jay  
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杂项帐户sundry account 7HR%rO?'  
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详细帐单||明细表detail account  _c7  
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呆帐bad account 3\U,Kg  
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会计项目title of account JXa%TpI: E  
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会计薄||帐薄account-book b\uB  
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营业报告书||损益计算表account of budiness||business report HDXjH|of  
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借贷细帐||交验帐account rendered NB6h/0*v  
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明细帐account stated .^+$w$  
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与…银行开立一户头to open an account with gZ%O<XO  
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与…银行建立交易to keep account with j!8+|eAkk  
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继续记帐to keep account YV!V9  
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与…有交易to have an account with )aA9z(x  
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作成会计帐||有往来帐项to make out an account with %_=R&m'n`  
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清算||清理债务to make up an account R3!vS+5rR  
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清洁帐目||与…停止交易to close ones account with KIl.?_61O  
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结帐to close an account /{)cI^ 9  
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清理未付款to ask an account||to demand an account ' 1]bjW*!  
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结清差额to balance the account with /%w[q:..h  
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清算to settle an account||to liquidate an account||to square an account y%l#lz=6  
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审查帐目||监查帐目to audit an account &V{,D))6[  
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检查帐目to examine an account L umD.3<  
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转入A的帐户to charge the amount to As account 5FKd{V'  
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以计帐方式付款to pay on account k (+u"T  
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代理某人||为某人on ones account||on account of one Bz~h-  
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为自己计算||独立帐目on ones own account DK%eFCo<~  
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由某人收益并负风险on ones account and risk||for ones account and risk rcT<OiYuig  
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由某人负担for ones account||for account of one ji=po;g=E  
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按某人指示||列入某人帐户by order and for account of one !,"G/}
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列入5月份帐目for May account *?&O8SSBH  
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编入某中帐项下to pass to the account of||to place to the account of 4iW2hV@m  
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寄出清算书to send in an account||to send in render an account pC8i&_A  
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支票薄cheque book XU7bWafy  
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支票陈票人cheque drawer 'h6RZKG T  
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持票人cheque holder Xv:IbM> Qc  
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不记名支票cheque to bearer||bearer cheque b.;W|$.  
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记名支票||认人支票cheque to order (Q+3aEUE  
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到期支票antedated cheque }0G Ab2  
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未到期支票postdated cheque 1F|+4  
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保付支票certified cheque MR}\fw$(.  
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未获兑现支票，退票returned cheque V_* ^2c)  
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横线支票crossed cheque 2wd(0K}b  
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普通横线general crossing ?HY0@XILI  
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特别横线special crossing _OY;SJ(  
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空白支票blank cheque <Yc :,CU  
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失效支票，过期支票stale cheque <da! #12L  
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普通支票open cheque ,"'agg:St  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .#n?^73  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4Z_.Jdu w  
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支票换现金||兑现to cash a cheque <n><A+D  
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清理票款to clear a cheque rdb%/@.-  
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保证兑现to certify a cheque +|.#<]GA  
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填写支票数额to fill up a cheque alG}Aw#gS  
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支票上划线to cross a cheque PH]q#/'  
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开发支票to make out a cheque zYep V  
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签发支票，开立支票to draw a cheque||to issue a cheque :g,
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透支支票to overdraw a cheque 9A6ly9DIS  
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背书支票to endorse a cheque <q!{<(:  
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请付票款||清付票款to pay a cheque||to honour a cheque 2/;
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支票退票to dishonour a cheque K,So#Ui  
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拒付支票to refuse a cheque s#d>yx_b  
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拒付支票to stop payment of a cheque K
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提示要求付款to present for payment C&"8A\we  
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见票即付持票人payable to bearer \+5L.Q  
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支付指定人payable to order $CXqkK<6  
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已过期||无效out of date||stale 9gWQGkql  
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请给出票人R/D||refer to drawer ^goS?p/z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A^g81s.5  
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文字与数字不一致words and figures differ U
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支票 d/7c#er  
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时间已过account closed xNjA>S\]W5  
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更改处应加盖印章alterations require initials 8l?]UFM>C  
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时间已过effects not cleared B:9Z;g@&  
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停止付款payment stopped xv1$,|^ts  
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支票毁损cheque mutilated Q,jlKgB5:  
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汇款||寄钱to remit||to send money QAu^]1;  
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寄票供取款||支票支付to send a cheque for payment j^LnHVHk1  
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寄款人a remitter qo'pU/@  
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收款人a remittee D b(a;o   
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国外汇票foreign Bill mQ1QJ_;  
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国内汇票inland Bill Z73 ysn}  
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跟单汇票documentary bill 7rsrC   
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空头汇票accommodation bill N[=nh)m7b  
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原始汇票original bill g[!sGa&  
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改写||换新票据renewed bill R:OoQ^c  
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即期汇票sight bill||bill on demand mo<g'|0  
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…days after date||…days after date…日后付款 ~d>O.*Q)  
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…months after date||…months after date…月后付款  M3u[E  
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见票后…日付款…days after sight||…days sight =OhhMAn  
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见票后…月付款…months after sight||…months sight Jd/5Kx  
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同组票据set of bills bm(0raugs  
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单张汇票sola of exchange||sole of exchange 0d.lF:  
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远期汇票usance bill||bill at usance NI Qa{R/H  
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长期汇票long bill &#`d8}3D  
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短期汇票short bill G;wv.|\  
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逾期汇票overdue bill V<n
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宽限日期days of grace =ww8,z4X  
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电汇telegraphic transfer （T.T） @q[-,EA9  
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邮汇postal order||postal note （Am.）||post office order||money order *s;$`8fM<  
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本票promissory note （P/N） +xFtGF)  
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押汇负责书||押汇保证书letter of hypothecation s^js}9]p  
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副保||抵押品||付属担保物collateral security A7~)h}~   
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担保书trust receipt||letter of indemnity CDoZv""  
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承兑||认付acceptance (:M6*RV  
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单张承兑general acceptance %+x
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有条件承兑qualified acceptance an0@EkZ  
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附条件认付conditional acceptance d=N5cCqq  
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部分认付partial acceptance   zSDiJ$Xk