[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。   jlzqa7  
会计报表statement of account > NK?!!A_  
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往来帐目account current N$?mula  
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现在往来帐||存款额current accout yq\)8Fe  
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销货帐account sales <}N0y*m  
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共同计算帐项joint account 6+m
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未决帐项outstanding account D@5&xd_@4  
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贷方帐项credit account||creditor account r/:s2oQ  
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借方帐项debit account||debtor account qmO Gsj`#  
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应付帐||应付未付帐account payable (al7/EhY  
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应收帐||应收未收帐account receivable {eqUEdC  
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新交易||新帐new account w0^(jMQe^  
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未决帐||老帐old account L'"20=sf  
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现金帐cash account \qV5mD]"M  
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流水帐running account Q*(]&qr"E  
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暂记帐||未定帐suspense account P}DrUND  
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过期帐||延滞帐overdue account||pastdue account NTs< ;ED  
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杂项帐户sundry account : }UWy?F  
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详细帐单||明细表detail account c^A3|tCi  
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呆帐bad account @UkcvhH  
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会计项目title of account q,Q MvUK:  
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会计薄||帐薄account-book 8kH'ai  
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营业报告书||损益计算表account of budiness||business report g3e\'B'  
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借贷细帐||交验帐account rendered oopTo51,a  
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明细帐account stated ;G;vpl  
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与…银行开立一户头to open an account with Ju)2J?Xs5  
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与…银行建立交易to keep account with X<,sc;"b`k  
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继续记帐to keep account y9Yh%M(  
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与…有交易to have an account with VSmshl
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作成会计帐||有往来帐项to make out an account with S 7E :&E&  
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清算||清理债务to make up an account -]W AB9  
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清洁帐目||与…停止交易to close ones account with $N+a4  
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结帐to close an account K}&|lCsb  
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清理未付款to ask an account||to demand an account q`"gT;3S  
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结清差额to balance the account with My,ki:V?g6  
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清算to settle an account||to liquidate an account||to square an account "9&6bBa  
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审查帐目||监查帐目to audit an account ~ NKw }6  
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检查帐目to examine an account a^,6[  
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转入A的帐户to charge the amount to As account VbKky1a@  
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以计帐方式付款to pay on account L XJ" ct  
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代理某人||为某人on ones account||on account of one CL dLOu"  
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为自己计算||独立帐目on ones own account %h4pIA  
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由某人收益并负风险on ones account and risk||for ones account and risk "m3u}!`3  
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由某人负担for ones account||for account of one =L#tSa=M"  
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按某人指示||列入某人帐户by order and for account of one q\x*@KQgM  
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列入5月份帐目for May account d-#MRl$rtK  
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编入某中帐项下to pass to the account of||to place to the account of |FS79Bv  
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寄出清算书to send in an account||to send in render an account #6 e  
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支票薄cheque book * S~gF/*kP  
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支票陈票人cheque drawer IR;lt 3  
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持票人cheque holder HC@E&t  
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不记名支票cheque to bearer||bearer cheque 21O!CvX  
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记名支票||认人支票cheque to order ^%@(>:)0  
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到期支票antedated cheque >)YaWcI  
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未到期支票postdated cheque ;f:}gMK  
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保付支票certified cheque hF"yxucj$  
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未获兑现支票，退票returned cheque ma)Y@Uw M  
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横线支票crossed cheque n dgG1v%  
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普通横线general crossing FGo{6'K(:  
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特别横线special crossing *Hx{eqC  
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空白支票blank cheque uH7$/  
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失效支票，过期支票stale cheque [}Vne;V  
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普通支票open cheque #\U;,r  
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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\Y{?x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y|$3 %t  
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支票换现金||兑现to cash a cheque Plpt7Pa_  
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清理票款to clear a cheque }Jfi"L  
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保证兑现to certify a cheque =To}yJ#  
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填写支票数额to fill up a cheque 1C) l)pV  
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支票上划线to cross a cheque  }?^V9K-  
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开发支票to make out a cheque Tp7*
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签发支票，开立支票to draw a cheque||to issue a cheque i4"BN,NZ{  
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透支支票to overdraw a cheque ;Ohabbj*  
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背书支票to endorse a cheque +\r=/""DW  
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请付票款||清付票款to pay a cheque||to honour a cheque -44{b<:D  
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支票退票to dishonour a cheque |Dz$OZP  
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拒付支票to refuse a cheque 8HL$y -F  
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拒付支票to stop payment of a cheque (7v]bqfw  
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提示要求付款to present for payment m*'^* #  
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见票即付持票人payable to bearer |s<IZ2z]}R  
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支付指定人payable to order jY: )W*TXt  
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已过期||无效out of date||stale y,D@[*~Xb  
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请给出票人R/D||refer to drawer 25:[VH$:4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )sONfn  
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文字与数字不一致words and figures differ F_<n8U:Y  
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支票 %3Ba9Nmid  
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时间已过account closed T+a\dgd  
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更改处应加盖印章alterations require initials "UNWbsn6Qr  

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时间已过effects not cleared H}ie D"T_  
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停止付款payment stopped WLO4P  
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支票毁损cheque mutilated \f !j9O9S  
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汇款||寄钱to remit||to send money .kl.awT  
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寄票供取款||支票支付to send a cheque for payment C6PlO  
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寄款人a remitter ]%Db%A
 
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收款人a remittee 0etJ, _">  
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国外汇票foreign Bill K(: _52rt  
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国内汇票inland Bill c %f'rj  
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跟单汇票documentary bill bCS gdK  
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空头汇票accommodation bill CKu
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原始汇票original bill C4h4W3w  
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改写||换新票据renewed bill FWb`F&  
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即期汇票sight bill||bill on demand x3C^S~  
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…days after date||…days after date…日后付款 Eo@b)h  
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…months after date||…months after date…月后付款 rl0|)j  
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见票后…日付款…days after sight||…days sight Y5XhV;16  
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见票后…月付款…months after sight||…months sight &"/IV$H  
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同组票据set of bills Yd>ej1<  
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单张汇票sola of exchange||sole of exchange OO  /Pc  
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远期汇票usance bill||bill at usance LE>b_gQ$ 2  
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长期汇票long bill -'F? |  
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短期汇票short bill Qf<@ :T*  
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逾期汇票overdue bill ye^l~  
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宽限日期days of grace  uZA^o  
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电汇telegraphic transfer （T.T） d%C:%d  
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邮汇postal order||postal note （Am.）||post office order||money order :4'Fq;%C  
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本票promissory note （P/N） DD
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押汇负责书||押汇保证书letter of hypothecation 2B<0|EGtzw  
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副保||抵押品||付属担保物collateral security MV.$Ay  
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担保书trust receipt||letter of indemnity $hM>%u  
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承兑||认付acceptance 3$hbb6N%6.  
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单张承兑general acceptance (K>=!&tlp=  
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有条件承兑qualified acceptance $F,&7{^  
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附条件认付conditional acceptance eJm7}\/6`  
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部分认付partial acceptance   G',*"mZQ[