[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。   hw`pi6  
会计报表statement of account _^?_Vb  
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往来帐目account current Rc93Fb-Zp  
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现在往来帐||存款额current accout Fv(FRZ)  
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销货帐account sales o*~=NoR  
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共同计算帐项joint account KAVkYL0  
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未决帐项outstanding account Q"!GdKM  
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贷方帐项credit account||creditor account Te3 ?
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借方帐项debit account||debtor account k:mW ,s|a  
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应付帐||应付未付帐account payable L6jwJwD
 
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应收帐||应收未收帐account receivable ym` 4v5w  
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新交易||新帐new account j5smmtM`s  
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未决帐||老帐old account fC}u
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现金帐cash account $EdL^Q2KAy  
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流水帐running account 1bDXv,nD  
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暂记帐||未定帐suspense account lG[j,MDs  
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过期帐||延滞帐overdue account||pastdue account :S-{a  
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杂项帐户sundry account UQP>yuSx  
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详细帐单||明细表detail account IF6-VFY:6  
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呆帐bad account h d mKD0  
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会计项目title of account 4#t-?5"  
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会计薄||帐薄account-book &xt GabNk  
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营业报告书||损益计算表account of budiness||business report j^hLn>  
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借贷细帐||交验帐account rendered 8NJT:6Q7l  
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明细帐account stated zXbA$ c  
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与…银行开立一户头to open an account with u
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与…银行建立交易to keep account with ":GC}V IS  
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继续记帐to keep account jCIY(/  
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与…有交易to have an account with H4sc7-  
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作成会计帐||有往来帐项to make out an account with OkCAvRg  
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清算||清理债务to make up an account 8N 3y(y0  
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清洁帐目||与…停止交易to close ones account with l@-h.tS  
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结帐to close an account Z/|=@gpw  
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清理未付款to ask an account||to demand an account Zs,6}m\  
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结清差额to balance the account with l\uNh~\  
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清算to settle an account||to liquidate an account||to square an account 5K)_w:U X  
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审查帐目||监查帐目to audit an account gU NWM^n  
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检查帐目to examine an account ()F{kM8  
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转入A的帐户to charge the amount to As account U~;tk@  
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以计帐方式付款to pay on account N^@:+,<3  
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为自己计算||独立帐目on ones own account Y$]zba  
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由某人收益并负风险on ones account and risk||for ones account and risk Ke?,AWfG  
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由某人负担for ones account||for account of one 8T6N G!/  
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按某人指示||列入某人帐户by order and for account of one 6$'*MpYF4  
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列入5月份帐目for May account ' BS.:^  
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编入某中帐项下to pass to the account of||to place to the account of ZDgT"53  
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寄出清算书to send in an account||to send in render an account !]82$  
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支票薄cheque book fx[&"$X  
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支票陈票人cheque drawer o,dp{+({  
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持票人cheque holder >19s:+  
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不记名支票cheque to bearer||bearer cheque h%ys::\zF  
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记名支票||认人支票cheque to order :VZS7$5  
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到期支票antedated cheque dR1IndZl  
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未到期支票postdated cheque otR7E+*3  
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保付支票certified cheque ISs&1`Y  
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未获兑现支票，退票returned cheque r*vh3.Agl  
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横线支票crossed cheque '`k7l7I[@  
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普通横线general crossing AYfOETz  
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特别横线special crossing hHJvLs>^  
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空白支票blank cheque vkTu:3Qe  
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失效支票，过期支票stale cheque e3SnC:OWf  
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普通支票open cheque giNXXjl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -\f7qRW^U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .4%z$(+6  
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支票换现金||兑现to cash a cheque +=E\sEe  
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清理票款to clear a cheque  N~$>| gn  
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保证兑现to certify a cheque {FvFah  
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填写支票数额to fill up a cheque #[=
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支票上划线to cross a cheque SDC|>e9i  
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开发支票to make out a cheque bp9R
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签发支票，开立支票to draw a cheque||to issue a cheque gf8o~vKX$G  
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透支支票to overdraw a cheque G"FO%3&|  
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背书支票to endorse a cheque {`SMxDevc}  
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请付票款||清付票款to pay a cheque||to honour a cheque es6YxMg  
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支票退票to dishonour a cheque Am*IC?@tq  
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拒付支票to refuse a cheque i24k ]F  

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拒付支票to stop payment of a cheque &/UfXKr  
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提示要求付款to present for payment D-{*3?x  
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见票即付持票人payable to bearer ppz3"5  
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支付指定人payable to order 23r(4  
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已过期||无效out of date||stale wIi(\]Q  
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请给出票人R/D||refer to drawer H[.)&7M\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U3&GRY|##  
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文字与数字不一致words and figures differ ;l!<A  
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支票 fCUx93,>z  
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时间已过account closed H8w[{'Mei  
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时间已过effects not cleared +H&/C1u  
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停止付款payment stopped Crc6wmp  
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支票毁损cheque mutilated wA$?e}  
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汇款||寄钱to remit||to send money +PE-j| D  
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寄票供取款||支票支付to send a cheque for payment J=Kv-@I>E  
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寄款人a remitter ]*zG*.C  
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收款人a remittee !x-__[#  
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国外汇票foreign Bill JJ1>)S}X-  
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国内汇票inland Bill Eg1TF oIWl  
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跟单汇票documentary bill @nwVl8  
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空头汇票accommodation bill tYTl-c  
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原始汇票original bill 0;LF>+fJ  
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改写||换新票据renewed bill Pi1LOCq  
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即期汇票sight bill||bill on demand E8PwA.  
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…days after date||…days after date…日后付款 4xT /8>v2|  
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…months after date||…months after date…月后付款 FT>>XP8  
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见票后…日付款…days after sight||…days sight A#']e8  
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见票后…月付款…months after sight||…months sight ;uc3_J]  
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同组票据set of bills :I/9j=@1  
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单张汇票sola of exchange||sole of exchange %OHWGac"i  
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远期汇票usance bill||bill at usance ,>qtnwvlHP  
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长期汇票long bill .PT7  
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短期汇票short bill IDF0nx]  
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逾期汇票overdue bill ;B2&#kot7  

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宽限日期days of grace ^; U}HAY  
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电汇telegraphic transfer （T.T） wZCboQ ,  
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邮汇postal order||postal note （Am.）||post office order||money order 8?'=Aeo  
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本票promissory note （P/N） xrY >Or  
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押汇负责书||押汇保证书letter of hypothecation ;InMgo,  
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副保||抵押品||付属担保物collateral security v^t oe  
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担保书trust receipt||letter of indemnity \ %]lsml  
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承兑||认付acceptance xrNe:Aj  
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单张承兑general acceptance e<A>??h^  
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有条件承兑qualified acceptance (<Cg|*s  
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附条件认付conditional acceptance KG(l=? N  
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部分认付partial acceptance   FSkX95