[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。   >`V}U*}*H  
会计报表statement of account 8IY19>4'5J  
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往来帐目account current rjojG59U>  
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现在往来帐||存款额current accout Jj"HpK>[  
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销货帐account sales lxb
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共同计算帐项joint account y8s=\`~PR  
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未决帐项outstanding account z-u?s`k**  
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贷方帐项credit account||creditor account Rl@$xP  
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借方帐项debit account||debtor account 70iH0j)  
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应付帐||应付未付帐account payable E <@\>y.[  
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应收帐||应收未收帐account receivable %Y',|+Arx  
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新交易||新帐new account k,_i#9X  
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未决帐||老帐old account nPf'ee  
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现金帐cash account fOBN=y6x  
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流水帐running account S:Xs'0K_  
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暂记帐||未定帐suspense account oFyeH )!  
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过期帐||延滞帐overdue account||pastdue account wP`sXPSmIu  
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杂项帐户sundry account k`@w(HhS  
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详细帐单||明细表detail account )k~1,  
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呆帐bad account T9y768%  
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会计项目title of account :B^mV{~  
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会计薄||帐薄account-book :p$EiR  
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营业报告书||损益计算表account of budiness||business report *I/A,#4r  
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借贷细帐||交验帐account rendered *+W6 P .K  
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明细帐account stated \gP. \  
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与…银行开立一户头to open an account with j`hNZ%a  
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与…银行建立交易to keep account with r8F{A6iN  
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继续记帐to keep account *{Yi}d@h(  
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与…有交易to have an account with [xWEf#', !  
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作成会计帐||有往来帐项to make out an account with IQ=CNby:  
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清算||清理债务to make up an account /[6:LnaE  
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清洁帐目||与…停止交易to close ones account with %kJh6J  
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结帐to close an account f>O54T .L.  
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清理未付款to ask an account||to demand an account Oe/73| >U  
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结清差额to balance the account with %l%=Dkss  
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清算to settle an account||to liquidate an account||to square an account %7iUlO}}V  
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审查帐目||监查帐目to audit an account W;q#ZD(;  
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检查帐目to examine an account cO8`J&EK  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account |GJBwrL^0  
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代理某人||为某人on ones account||on account of one 0T7M_G'5Q  
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为自己计算||独立帐目on ones own account |*lH9lWJ  
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由某人收益并负风险on ones account and risk||for ones account and risk (r.$%[,.<  
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由某人负担for ones account||for account of one #&;m< %  
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按某人指示||列入某人帐户by order and for account of one _K 4eD.  
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列入5月份帐目for May account +J\L4ri k  
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编入某中帐项下to pass to the account of||to place to the account of Rh wt<  
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寄出清算书to send in an account||to send in render an account l=Lm
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支票薄cheque book q$e T!'x  
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支票陈票人cheque drawer 6Y0/i,d*  
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持票人cheque holder fY|@{]rx  
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不记名支票cheque to bearer||bearer cheque H4K(SGx  
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记名支票||认人支票cheque to order (AyRs7Dkn  
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到期支票antedated cheque 7+A-7ci  
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未到期支票postdated cheque t&p:vXF2  
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保付支票certified cheque  t`&s  
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未获兑现支票，退票returned cheque CM@"l
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横线支票crossed cheque SquqaX+<  
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普通横线general crossing w-q=.RSTn=  
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特别横线special crossing 3`C3+  
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空白支票blank cheque aX%g+6t2  
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失效支票，过期支票stale cheque :[$i~V  
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普通支票open cheque I?xhak1)lu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F\$}8
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,19"[:WN  
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支票换现金||兑现to cash a cheque Zp P6Q  
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清理票款to clear a cheque -ZMl[;OM  
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保证兑现to certify a cheque RI].LB _  
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填写支票数额to fill up a cheque [_z2z6  
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支票上划线to cross a cheque ?%TM7Z4  
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开发支票to make out a cheque Sr-^f
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签发支票，开立支票to draw a cheque||to issue a cheque 5L'@WB|{4u  
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透支支票to overdraw a cheque hB1iSm  
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背书支票to endorse a cheque ; yC`5  
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请付票款||清付票款to pay a cheque||to honour a cheque 5^R#e(mr  
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支票退票to dishonour a cheque j;c^pLUP  
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拒付支票to refuse a cheque 'g, x}6  
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拒付支票to stop payment of a cheque K":tr~V;  
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提示要求付款to present for payment dQoMAsxzM  
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见票即付持票人payable to bearer [WSIC *|;  
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支付指定人payable to order Ya{1/AaM  
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已过期||无效out of date||stale M/I d\~  
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请给出票人R/D||refer to drawer #GJh:#tt^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Z;GNMO:  
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文字与数字不一致words and figures differ XsMphZnK  
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支票 55e
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时间已过account closed ~n\ea:.  
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更改处应加盖印章alterations require initials d+)L\ `4  
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时间已过effects not cleared
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停止付款payment stopped Xqw7lj;K  
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支票毁损cheque mutilated 3S?+G)qKo  
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汇款||寄钱to remit||to send money (iP,YKG1?  
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寄票供取款||支票支付to send a cheque for payment _XPc0r:?>  
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寄款人a remitter (v}:  
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收款人a remittee mws.)  
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国外汇票foreign Bill D$;/ l}s?  
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国内汇票inland Bill Y}Uw7\e  
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跟单汇票documentary bill |zKcL3*  
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空头汇票accommodation bill f -5ZXpWs'  
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原始汇票original bill I4'j_X t  
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改写||换新票据renewed bill WW=7QCi  
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即期汇票sight bill||bill on demand z?xd\x  
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…days after date||…days after date…日后付款 6%-2G@ 6d  
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…months after date||…months after date…月后付款 ||f4f3R'  
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见票后…日付款…days after sight||…days sight {$^|^n5j  
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见票后…月付款…months after sight||…months sight 4)_ [)MZ\j  
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同组票据set of bills tR3hbL$W  
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单张汇票sola of exchange||sole of exchange Z5C
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远期汇票usance bill||bill at usance e(Verd:c  
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长期汇票long bill =LRUasF  
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短期汇票short bill !E%!,  
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逾期汇票overdue bill z,)Fvs4U.  
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宽限日期days of grace M`(xAVl  
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电汇telegraphic transfer （T.T） gV Gq  
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邮汇postal order||postal note （Am.）||post office order||money order >,DR{A2hSB  
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本票promissory note （P/N） m>iuy:ti  
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押汇负责书||押汇保证书letter of hypothecation 5+U~ZW0|+  
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副保||抵押品||付属担保物collateral security "PX~Yc  
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担保书trust receipt||letter of indemnity o*<(,I%  
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承兑||认付acceptance 0Vg8o @  
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单张承兑general acceptance }>grGr%oR  
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有条件承兑qualified acceptance \\[P^ tsF  
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附条件认付conditional acceptance Ngg (<ZN  
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部分认付partial acceptance   p}C3<
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