[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。   X`D2w:  
会计报表statement of account 5.6tVr  
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往来帐目account current jA{5)-g  
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现在往来帐||存款额current accout ~*iF`T6  
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销货帐account sales #|b*l/t8  
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共同计算帐项joint account hObL=^F  
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未决帐项outstanding account DU!T#H 7  
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贷方帐项credit account||creditor account 7H3v[ f^Q  
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借方帐项debit account||debtor account U?0|2hR~  
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应付帐||应付未付帐account payable +KTfGwKt  
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应收帐||应收未收帐account receivable uFWA] ":is  
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新交易||新帐new account |A3"Jc.2o  
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未决帐||老帐old account +VUkV-kP  
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现金帐cash account Usf@kVQ  
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流水帐running account s 4`-mIa  
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暂记帐||未定帐suspense account ` i[26Qb  
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过期帐||延滞帐overdue account||pastdue account H: (B^uH  
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杂项帐户sundry account @D9O<x  
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详细帐单||明细表detail account JO|j?%6YY  
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呆帐bad account (pELd(*Ga  
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会计项目title of account ^2'Y=g>  
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会计薄||帐薄account-book P` Zon  
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营业报告书||损益计算表account of budiness||business report E3wpC#[Q1  
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借贷细帐||交验帐account rendered |Y"XxM9  
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明细帐account stated .w4|$.H  
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与…银行开立一户头to open an account with 8ve-g\C8 H  
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与…银行建立交易to keep account with ^6Aa^|  
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继续记帐to keep account =)bOteWM  
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与…有交易to have an account with 0-p^oA  
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作成会计帐||有往来帐项to make out an account with ,q*
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with -}@ C9Ja[?  
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结帐to close an account g,E)F90  
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清理未付款to ask an account||to demand an account GGHMpQ   
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结清差额to balance the account with Il/`#b@h  
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清算to settle an account||to liquidate an account||to square an account }Bh\N5G%  
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审查帐目||监查帐目to audit an account >CCy2W^W  
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检查帐目to examine an account O0^Y1l  
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转入A的帐户to charge the amount to As account TbMlYf]It  
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以计帐方式付款to pay on account I-s$U T[p  
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代理某人||为某人on ones account||on account of one ),;h  
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为自己计算||独立帐目on ones own account MMRO@MdfV  
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由某人收益并负风险on ones account and risk||for ones account and risk 0} \;R5a<  
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由某人负担for ones account||for account of one az:lG(ZGw  
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按某人指示||列入某人帐户by order and for account of one bir tA{q  
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列入5月份帐目for May account Lp||C@h~  
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编入某中帐项下to pass to the account of||to place to the account of 4s&koH(x  
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寄出清算书to send in an account||to send in render an account 0.Nik^~  
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支票薄cheque book :'dH)yO  
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支票陈票人cheque drawer my3W[3#  
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持票人cheque holder *}i.,4+y   
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不记名支票cheque to bearer||bearer cheque  Et0;1  
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记名支票||认人支票cheque to order |N>TPK&Xt  
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到期支票antedated cheque X6@G)68  
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未到期支票postdated cheque -5yEd>Z  
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保付支票certified cheque &P{[22dQ  
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未获兑现支票，退票returned cheque # }!Ge  
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横线支票crossed cheque V"@]PI pr  
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普通横线general crossing {aWTT&-N  
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特别横线special crossing 0"L_0 t:  
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空白支票blank cheque }Z_w8+BZ  
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失效支票，过期支票stale cheque Ln})\ UDK)  
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普通支票open cheque iC`K$LY4W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m]$!wp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nxP>IfSA  
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支票换现金||兑现to cash a cheque \4`~J@5Y  
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清理票款to clear a cheque H\7Qf8s|{  
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保证兑现to certify a cheque   pojQ/  
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填写支票数额to fill up a cheque -aPvls   
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支票上划线to cross a cheque Q"KD O -t  
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开发支票to make out a cheque X|)Ox ,(  
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签发支票，开立支票to draw a cheque||to issue a cheque L\--h`~YU  
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透支支票to overdraw a cheque x,a(O@  
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背书支票to endorse a cheque RfVVAaI  
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请付票款||清付票款to pay a cheque||to honour a cheque 2?hc94  
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支票退票to dishonour a cheque <\<[J0  
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拒付支票to refuse a cheque 7yGc@kJ?  
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拒付支票to stop payment of a cheque c|8[$_2  
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提示要求付款to present for payment :feU  
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见票即付持票人payable to bearer f$vWi&(  
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支付指定人payable to order Enu/Nj 2  
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已过期||无效out of date||stale 0Q^ -d+!  
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请给出票人R/D||refer to drawer AnK-\4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *7: )k  
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文字与数字不一致words and figures differ 6(1xU\x  
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支票 !vNZ-}  
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时间已过account closed |3\$\qa  
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更改处应加盖印章alterations require initials q:A{@kFq_  
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时间已过effects not cleared 99Jk<x k  
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停止付款payment stopped UO%VuC5B  
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支票毁损cheque mutilated y>+xdD0+  
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汇款||寄钱to remit||to send money 7/*a
 
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寄票供取款||支票支付to send a cheque for payment "X/cG9Lw  
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寄款人a remitter " bHeNWZ  
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收款人a remittee "zJGYBen  
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国外汇票foreign Bill k &\YfE3*  
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国内汇票inland Bill k^A Yg!~  
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跟单汇票documentary bill 6km{= ```  
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空头汇票accommodation bill $mA+4ISK  
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原始汇票original bill vfT<%Kl!'  
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改写||换新票据renewed bill -C$Z%I7 0  
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即期汇票sight bill||bill on demand #&\hgsw/T  
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…days after date||…days after date…日后付款 !M~p __  
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…months after date||…months after date…月后付款 U5mec167  
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见票后…日付款…days after sight||…days sight hoASr j{s  
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见票后…月付款…months after sight||…months sight RM53B  
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同组票据set of bills RIX0AE  
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单张汇票sola of exchange||sole of exchange 8xmw-s)  
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远期汇票usance bill||bill at usance uAyj# #H  
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长期汇票long bill L{2\NJ"+u  
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短期汇票short bill )iy>sa{  
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逾期汇票overdue bill tH:ea$A  
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宽限日期days of grace *NV`6?o@6  
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电汇telegraphic transfer （T.T） U^ Z[6u  
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邮汇postal order||postal note （Am.）||post office order||money order r_xo>y~S  
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本票promissory note （P/N） j`BFk>  
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押汇负责书||押汇保证书letter of hypothecation DHt 8 f  
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副保||抵押品||付属担保物collateral security *{4cc  
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担保书trust receipt||letter of indemnity FZ=6x}QZ  
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承兑||认付acceptance *~!xeL  
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单张承兑general acceptance +crAkb}i  
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有条件承兑qualified acceptance WP]<\_r2  
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附条件认付conditional acceptance @O45s\4-*  
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部分认付partial acceptance   o B6"D