[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。   UMU2^$\iS  
会计报表statement of account j.m(ltGh  
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往来帐目account current F]EBD8/b  
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现在往来帐||存款额current accout \]uV!)V5B  

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销货帐account sales Z hd#:d  
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共同计算帐项joint account gNYqAUG5  
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未决帐项outstanding account TX=yPq  
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贷方帐项credit account||creditor account \xv;sl$f  
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借方帐项debit account||debtor account Ep9W-n?}  
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应付帐||应付未付帐account payable EU7|,>a  
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应收帐||应收未收帐account receivable oVFnlA  
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新交易||新帐new account U_x)#,4  
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未决帐||老帐old account KlRr8G!Z  
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现金帐cash account "&/-N[is  
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流水帐running account fhL,aCS=  
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暂记帐||未定帐suspense account {~Rk2:gx  
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过期帐||延滞帐overdue account||pastdue account (=7Cs  
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杂项帐户sundry account `BlI@6th  
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详细帐单||明细表detail account +v=C@2T  
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呆帐bad account YW7b)uYf  
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会计项目title of account h5(4 *$%  
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会计薄||帐薄account-book O#F4WWF  

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营业报告书||损益计算表account of budiness||business report c@893<_  
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借贷细帐||交验帐account rendered ljb7oA3cP4  
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明细帐account stated #`)(e JF  
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与…银行开立一户头to open an account with d~i+ I5  
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与…银行建立交易to keep account with hpD!2 K3>  
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继续记帐to keep account fTK3,s1=  
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与…有交易to have an account with L6|oyf  
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作成会计帐||有往来帐项to make out an account with pC@{DW;V6R  
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清算||清理债务to make up an account Al}B34.uh  
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清洁帐目||与…停止交易to close ones account with ;'#8tGv=  
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结帐to close an account 5>D>% iaHv  
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清理未付款to ask an account||to demand an account >I-RGW'A  
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结清差额to balance the account with K;?m';z0  
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清算to settle an account||to liquidate an account||to square an account eg;~zv  
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审查帐目||监查帐目to audit an account Nfrw0b  
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检查帐目to examine an account C zs8!S  
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转入A的帐户to charge the amount to As account Hq:X{)"  
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以计帐方式付款to pay on account fg_4zUGM+g  
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代理某人||为某人on ones account||on account of one !Xf5e*1IS  
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为自己计算||独立帐目on ones own account il4^zj82  
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由某人收益并负风险on ones account and risk||for ones account and risk 6m*QX+  
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由某人负担for ones account||for account of one 1H? u Qy  
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按某人指示||列入某人帐户by order and for account of one )B"jF>9)[  
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列入5月份帐目for May account eVjBGJ=2e  
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编入某中帐项下to pass to the account of||to place to the account of %KCyb  
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寄出清算书to send in an account||to send in render an account b[r8e  
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支票薄cheque book 1F5XvQl  
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支票陈票人cheque drawer N({MP
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持票人cheque holder {2O1"|s ,  
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不记名支票cheque to bearer||bearer cheque C)[,4wt,  
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记名支票||认人支票cheque to order v [wb~uw\  
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到期支票antedated cheque 8}I$'x  
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未到期支票postdated cheque pR*VdC _mY  
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保付支票certified cheque C8J[Up  
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未获兑现支票，退票returned cheque { BP{C=p  
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横线支票crossed cheque rJ`!:f  
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普通横线general crossing ]N~2 .h  
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特别横线special crossing hCi60%g/n  
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空白支票blank cheque KI.q@zO6|  
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失效支票，过期支票stale cheque 
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普通支票open cheque ^PDJ0k/u1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E@z<:pG{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oK9( /v  
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支票换现金||兑现to cash a cheque 3$9s\<j  
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清理票款to clear a cheque dph{74Dc  
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保证兑现to certify a cheque E:,/!9n  
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填写支票数额to fill up a cheque vt/x ,Y  
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支票上划线to cross a cheque w_aknt T  
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开发支票to make out a cheque ,dv+p&Tz2  
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签发支票，开立支票to draw a cheque||to issue a cheque k6;?)~.  
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透支支票to overdraw a cheque ISzqEi  
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背书支票to endorse a cheque Z< 1  
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请付票款||清付票款to pay a cheque||to honour a cheque ?Lx24*5%  
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支票退票to dishonour a cheque .fn\]rUv  
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拒付支票to refuse a cheque W1WYej"  
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拒付支票to stop payment of a cheque t;){D:]k  
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提示要求付款to present for payment l\f*
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见票即付持票人payable to bearer J.3u^~zy  
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支付指定人payable to order f@6QvkIa  
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已过期||无效out of date||stale C:GK,?!Jn'  
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请给出票人R/D||refer to drawer GL&y@6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #OZ>V3k  
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文字与数字不一致words and figures differ '|ad_M  
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支票 rUTcpGH  
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时间已过account closed >/{@C  
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更改处应加盖印章alterations require initials <5d~P/,  
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时间已过effects not cleared Q`~jw>x  
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停止付款payment stopped *RDn0d[  
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支票毁损cheque mutilated QaS1
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汇款||寄钱to remit||to send money O&vV v _zh  
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寄票供取款||支票支付to send a cheque for payment ydFD!mO  
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寄款人a remitter 
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收款人a remittee VE#Wb7  
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国外汇票foreign Bill 7 _%"BVb"  
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国内汇票inland Bill ]*vdSr-J  
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跟单汇票documentary bill mIurA?&7!  
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空头汇票accommodation bill 9`wZz~hL"  
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原始汇票original bill XDsx3Ws  
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改写||换新票据renewed bill B{|8#jq Y  
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即期汇票sight bill||bill on demand , 0imiv  
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…days after date||…days after date…日后付款 IT(lF 
 
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…months after date||…months after date…月后付款 hHN'w73z  
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见票后…日付款…days after sight||…days sight 9XPo3;  
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见票后…月付款…months after sight||…months sight p!>oo1&  
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同组票据set of bills A9f)tqbc  
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单张汇票sola of exchange||sole of exchange %`O
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远期汇票usance bill||bill at usance eCN })An  
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长期汇票long bill R<[qGt|L  
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短期汇票short bill N F2/B#q  
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逾期汇票overdue bill  Jd%H2`  
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宽限日期days of grace k
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电汇telegraphic transfer （T.T） 5"HVBfFk  
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邮汇postal order||postal note （Am.）||post office order||money order %F!1  

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本票promissory note （P/N） RnhL< Ywu  
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押汇负责书||押汇保证书letter of hypothecation 0Uz\H0T1  
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副保||抵押品||付属担保物collateral security {jYOsl  
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担保书trust receipt||letter of indemnity %7"X(Ts7B  
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承兑||认付acceptance D+]a.& {p  
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单张承兑general acceptance I9:Cb)hbU]  
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有条件承兑qualified acceptance 0
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附条件认付conditional acceptance SzUpWy&  
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部分认付partial acceptance   \>CYC|