[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。   --7@rxv  
会计报表statement of account 3#`Sk`z<  
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往来帐目account current ?y~"\iP  
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现在往来帐||存款额current accout R\u5!M$::  
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销货帐account sales W)odaab7  
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共同计算帐项joint account /jn0Xh  
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未决帐项outstanding account 2t#[$2mg\0  
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贷方帐项credit account||creditor account 7<93n`byM  
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借方帐项debit account||debtor account uNvdlY]  
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应付帐||应付未付帐account payable Mg\8m-L^  
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应收帐||应收未收帐account receivable AaDMX,  
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新交易||新帐new account )p 8P\Rl  
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未决帐||老帐old account eeOG(@@o(  
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现金帐cash account Tl-Ix&37  

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流水帐running account fa
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暂记帐||未定帐suspense account xc1-($Q,  
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过期帐||延滞帐overdue account||pastdue account m=D9V-P  
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杂项帐户sundry account 3q0S}<h al  
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详细帐单||明细表detail account Q6%Pp_$k  
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呆帐bad account vk|xYDD  
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会计项目title of account t^g+nguz  
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会计薄||帐薄account-book $NwPGy?%  
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营业报告书||损益计算表account of budiness||business report UkM#uKr:  
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借贷细帐||交验帐account rendered @e^(V$ap  
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明细帐account stated lO8GnkLE  
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与…银行开立一户头to open an account with eY3<LVAX  
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与…银行建立交易to keep account with k~=P0";  
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继续记帐to keep account XPMvAZL  
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与…有交易to have an account with /_tN&[  
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作成会计帐||有往来帐项to make out an account with +Q+!#  
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清算||清理债务to make up an account >*]B4Q  
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清洁帐目||与…停止交易to close ones account with /1?{,Das=  
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结帐to close an account *N%)+-   
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清理未付款to ask an account||to demand an account {/!Yavx  
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结清差额to balance the account with ]O&yy{yYK  
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清算to settle an account||to liquidate an account||to square an account zO6Sl[)  
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审查帐目||监查帐目to audit an account U (A#}  
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检查帐目to examine an account VQn]"G( `  
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转入A的帐户to charge the amount to As account I
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以计帐方式付款to pay on account ]!cLFXa  
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代理某人||为某人on ones account||on account of one Nzb
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为自己计算||独立帐目on ones own account r[ AqA  
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由某人收益并负风险on ones account and risk||for ones account and risk Z+Pp d=||,  
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由某人负担for ones account||for account of one _6C,w`[[6  
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按某人指示||列入某人帐户by order and for account of one Z^GXKOeq  
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列入5月份帐目for May account hr/|Fn+kA  
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编入某中帐项下to pass to the account of||to place to the account of Xvn \~Vr  
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寄出清算书to send in an account||to send in render an account 1Ewg_/R  
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支票薄cheque book BmCBC,j<v>  
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支票陈票人cheque drawer I7jIA>ZZi  
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持票人cheque holder A9M/n^61  
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不记名支票cheque to bearer||bearer cheque H]>7IhJ  
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记名支票||认人支票cheque to order 1DM$FG_Z-  
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到期支票antedated cheque M
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未到期支票postdated cheque Vvk\$'  
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保付支票certified cheque Aq{7WA
  
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未获兑现支票，退票returned cheque p0j-$*F  
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横线支票crossed cheque cUZ^,)8 Z  
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普通横线general crossing w}Xy ;0c  
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特别横线special crossing SLI358]$<  
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空白支票blank cheque +0FmeM&`h_  
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失效支票，过期支票stale cheque 0Kenyn4?  
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普通支票open cheque MA5BTq<&  
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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^&T5cAC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @X*r5hjc  
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支票换现金||兑现to cash a cheque 5T;,wQ<  
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清理票款to clear a cheque 9Fm><,0'u  
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保证兑现to certify a cheque c YMlcwS  
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填写支票数额to fill up a cheque +R?d6IjH  
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支票上划线to cross a cheque ="*8ja-K  
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开发支票to make out a cheque _ s[v:c  
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签发支票，开立支票to draw a cheque||to issue a cheque ?=h{`Ci^ $  
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透支支票to overdraw a cheque ^l\^\>8  
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背书支票to endorse a cheque Q0j$u[x6s  
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请付票款||清付票款to pay a cheque||to honour a cheque 4F+n`{~  
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支票退票to dishonour a cheque ^^I3%6UY  
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拒付支票to refuse a cheque a!>yX ex  
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拒付支票to stop payment of a cheque +89s+4Jn  
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提示要求付款to present for payment )k8=< =s  
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见票即付持票人payable to bearer DVNGV   
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支付指定人payable to order e%'$Vx0kA  
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已过期||无效out of date||stale h7-! q@  
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请给出票人R/D||refer to drawer o?f7_8fG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x 7X"'1U  
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文字与数字不一致words and figures differ u , %mVd  
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支票 :>$)Snqo=n  
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时间已过account closed OYJy;u3"  
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更改处应加盖印章alterations require initials {4 !%'~  
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时间已过effects not cleared e0HG"z4  
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停止付款payment stopped pvTV*  

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支票毁损cheque mutilated 9U6y<X  
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汇款||寄钱to remit||to send money .9> er  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter A$A7F=x  
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收款人a remittee g8mVjM\B;  
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国外汇票foreign Bill 4XQv  
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国内汇票inland Bill 1[J&^@t[h6  
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跟单汇票documentary bill 29u"\f a  
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空头汇票accommodation bill q+dY&4&u  
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原始汇票original bill +KD
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改写||换新票据renewed bill ~y_TT5+3  
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即期汇票sight bill||bill on demand DM!vB+j+,  
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…days after date||…days after date…日后付款 Jm\'
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…months after date||…months after date…月后付款 x<P$$G/  
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见票后…日付款…days after sight||…days sight 8Y sn8  
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见票后…月付款…months after sight||…months sight -}MWA>an8
 
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange 37a" <  
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远期汇票usance bill||bill at usance G!8O*4+A  
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长期汇票long bill MQD UJ^I$  
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短期汇票short bill Q68&CO(rE  
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逾期汇票overdue bill  |UZ#2  
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宽限日期days of grace x!{5.#  
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电汇telegraphic transfer （T.T） \Bw9%P~ G  
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邮汇postal order||postal note （Am.）||post office order||money order 9 @!Og(l  
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本票promissory note （P/N） s!9.o_k  
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押汇负责书||押汇保证书letter of hypothecation e/r 41  
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副保||抵押品||付属担保物collateral security #@;RJJZg  
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担保书trust receipt||letter of indemnity N~;=*)_VH  
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承兑||认付acceptance U8c0N<j  
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单张承兑general acceptance y5kqnibh@  
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有条件承兑qualified acceptance V9`VFO  
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附条件认付conditional acceptance L}h?nWm8  
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部分认付partial acceptance   x>A(016:C