[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。   EAj2uV  
会计报表statement of account 1;]cYIq  
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往来帐目account current @m1vB!  
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现在往来帐||存款额current accout V78QV3  
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销货帐account sales st +X~;PX*  
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共同计算帐项joint account &owBmpz  
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未决帐项outstanding account r2M._}bF  
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贷方帐项credit account||creditor account _^0yE_ili  
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借方帐项debit account||debtor account NMJ230?  
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应付帐||应付未付帐account payable `N_NzH  
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应收帐||应收未收帐account receivable /IxMRi=  
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新交易||新帐new account :05>~bn>pC  
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未决帐||老帐old account BikmA a  
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现金帐cash account }e9E+2}Z\  
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流水帐running account 2w$o;zz1  
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暂记帐||未定帐suspense account `$JPF Z  
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过期帐||延滞帐overdue account||pastdue account p,* rVz[Y  
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杂项帐户sundry account g7EJy
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详细帐单||明细表detail account ?dl7!I@<E<  
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呆帐bad account m*6C *M  
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会计项目title of account 4yV}4f$q  
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会计薄||帐薄account-book QmvhmsDL  
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营业报告书||损益计算表account of budiness||business report _Jn-#du  
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借贷细帐||交验帐account rendered /XEUJC4  
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明细帐account stated dE=4tqv-r  
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与…银行开立一户头to open an account with paF$o6\  
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与…银行建立交易to keep account with y, @I6  
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继续记帐to keep account 1K.i>]}>  
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与…有交易to have an account with .Xnw@\k'  
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作成会计帐||有往来帐项to make out an account with G[z!;Zuf  
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清算||清理债务to make up an account &,/_"N"?D  
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清洁帐目||与…停止交易to close ones account with 4+qoq$F</  
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结帐to close an account 2MaHD}1Jw  
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清理未付款to ask an account||to demand an account N) D;)ZH  
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结清差额to balance the account with V`Ve__5;  
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清算to settle an account||to liquidate an account||to square an account faH113nc  
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审查帐目||监查帐目to audit an account ig|ol*~  
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检查帐目to examine an account fy&vo~4i;  
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转入A的帐户to charge the amount to As account )rX["=  
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以计帐方式付款to pay on account :rr;9nMR[  
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代理某人||为某人on ones account||on account of one 2rK%fV53b  
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为自己计算||独立帐目on ones own account q=Cc2|Ve  
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由某人收益并负风险on ones account and risk||for ones account and risk <i}lP/U  
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由某人负担for ones account||for account of one +"8AmN4  
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按某人指示||列入某人帐户by order and for account of one EtVRnI@  
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列入5月份帐目for May account |#uA(V  
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编入某中帐项下to pass to the account of||to place to the account of E RnuM  
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寄出清算书to send in an account||to send in render an account kl(id8 r  
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支票薄cheque book TV^m1uC  
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支票陈票人cheque drawer WX2:c,%:  
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持票人cheque holder RXo!K iQO  
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不记名支票cheque to bearer||bearer cheque ~3,>TV  
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记名支票||认人支票cheque to order u1@&o9  
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到期支票antedated cheque e7T}*Up  
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未到期支票postdated cheque uv&??F]/  
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保付支票certified cheque '>8IOC  
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未获兑现支票，退票returned cheque 1R}rL#h;=  
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横线支票crossed cheque 9FGe(t<  
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普通横线general crossing +n'-%?LD&  
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特别横线special crossing &d%0[Ui`  
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空白支票blank cheque b{~64/YJ  
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失效支票，过期支票stale cheque D  ,U#z  
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普通支票open cheque y E;n.L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PLV-De  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ozCH1V{p  
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支票换现金||兑现to cash a cheque W,D$=Bg  
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清理票款to clear a cheque (rT1wup  
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保证兑现to certify a cheque HX`>" ?{  
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填写支票数额to fill up a cheque tB<2mjg  
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支票上划线to cross a cheque fnJ!~b*qo  
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开发支票to make out a cheque L>X39R~  
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签发支票，开立支票to draw a cheque||to issue a cheque Rct=vDU  
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透支支票to overdraw a cheque _rIFwT1]  
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背书支票to endorse a cheque Hp1n*0%dZ&  
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请付票款||清付票款to pay a cheque||to honour a cheque 2[e^mm&.   
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支票退票to dishonour a cheque NUjo5.7  
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拒付支票to refuse a cheque 4&a,7uVer  
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拒付支票to stop payment of a cheque :f|X$> b  
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提示要求付款to present for payment MDqUl:]  
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见票即付持票人payable to bearer 2ij
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支付指定人payable to order PRi3=3oF  
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已过期||无效out of date||stale z')zVoW,  
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请给出票人R/D||refer to drawer 28rC>*+z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (K>=!&tlp=  
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文字与数字不一致words and figures differ OYC\+ =  
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支票 _a e&@s1  
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时间已过account closed 6-w'?G37  
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更改处应加盖印章alterations require initials kQY+D1  
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时间已过effects not cleared [3#A)#kWm  
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停止付款payment stopped G\U'_G
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支票毁损cheque mutilated O73 /2=1V  
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汇款||寄钱to remit||to send money i{$h]D_fD  
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寄票供取款||支票支付to send a cheque for payment )38M~/ ^l  
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寄款人a remitter y@L-qO+{&  
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收款人a remittee ~alC5|wCUQ  
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国外汇票foreign Bill dUTF0
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国内汇票inland Bill :V%XEN)  
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跟单汇票documentary bill !lf:x  
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空头汇票accommodation bill -n-rKN.T  
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原始汇票original bill `dYM+ jpa  
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改写||换新票据renewed bill s^/<6kwO  
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即期汇票sight bill||bill on demand +M+ht   
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…days after date||…days after date…日后付款 fR>(b?C  
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…months after date||…months after date…月后付款 ~ituPrH%<  
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见票后…日付款…days after sight||…days sight c1IK9X*  
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见票后…月付款…months after sight||…months sight g+ik`q(ge  
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同组票据set of bills qY24Y  
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单张汇票sola of exchange||sole of exchange &#'[]V%^F  
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远期汇票usance bill||bill at usance af]&3(33  
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长期汇票long bill zof>S>5>R7  
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短期汇票short bill <_@ S@t)  
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逾期汇票overdue bill ,z1X{  
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宽限日期days of grace N(v<*jn  
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电汇telegraphic transfer （T.T） T<\Q4Coth  
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邮汇postal order||postal note （Am.）||post office order||money order 1}mIzrY  
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本票promissory note （P/N） 4r!8_$fN?G  
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押汇负责书||押汇保证书letter of hypothecation &[}T41  
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副保||抵押品||付属担保物collateral security K oPTY^  
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担保书trust receipt||letter of indemnity P?dE\Po7  
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承兑||认付acceptance s4bL
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单张承兑general acceptance =h^cfyj  
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有条件承兑qualified acceptance @a) x^d  
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附条件认付conditional acceptance .w^M?}dx  
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部分认付partial acceptance   J')Dt]/9