[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。   {]}}rx'|P  
会计报表statement of account h.6yI  
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往来帐目account current gn? ~y`  
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现在往来帐||存款额current accout $e! i4pM  
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销货帐account sales PT|W{RlNl  
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共同计算帐项joint account Je J
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未决帐项outstanding account Aov=qLWJ  
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贷方帐项credit account||creditor account IiACr@[?e  
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借方帐项debit account||debtor account +>oVc\$  
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应付帐||应付未付帐account payable EeKEw Sg  
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应收帐||应收未收帐account receivable =F ZvtcCa  
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新交易||新帐new account K ^1bR(a  
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未决帐||老帐old account `,&h!h((  
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现金帐cash account ;y?,myO  
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流水帐running account @Q3aJ98)2  
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暂记帐||未定帐suspense account u9e A"\s  
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过期帐||延滞帐overdue account||pastdue account Ud :v3"1  
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杂项帐户sundry account &D uvy#J  
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详细帐单||明细表detail account H(!)]dO  
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呆帐bad account _odP:  
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会计项目title of account {Os$Uui37\  
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会计薄||帐薄account-book "Sc_E}q|e  
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营业报告书||损益计算表account of budiness||business report 'i{kuTv  
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借贷细帐||交验帐account rendered a84^"GH7  
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明细帐account stated [(5;jUmF@  
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与…银行开立一户头to open an account with Zk)]=<H  
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与…银行建立交易to keep account with B[
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继续记帐to keep account ,g#=pdX;  
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与…有交易to have an account with ]ZelB,7q  
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作成会计帐||有往来帐项to make out an account with xXE/pIXw  
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清算||清理债务to make up an account AiykIER/  
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清洁帐目||与…停止交易to close ones account with x^qmYX$'1b  
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结帐to close an account j#"?Oe{_1  
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清理未付款to ask an account||to demand an account FRQ0tIp  
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结清差额to balance the account with 9; H R  
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清算to settle an account||to liquidate an account||to square an account Igt:M[ /  
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审查帐目||监查帐目to audit an account [h+MA>%!  
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检查帐目to examine an account V~tq _  
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转入A的帐户to charge the amount to As account X(U CN0#  
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以计帐方式付款to pay on account qvy
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代理某人||为某人on ones account||on account of one L!Iu\_{q  
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为自己计算||独立帐目on ones own account 5:6as^i:b  
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由某人收益并负风险on ones account and risk||for ones account and risk U:ggZ` .  
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由某人负担for ones account||for account of one CpNnywDRwU  
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按某人指示||列入某人帐户by order and for account of one kRo dC(f @  
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列入5月份帐目for May account ^m.QW*  
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编入某中帐项下to pass to the account of||to place to the account of Ca?5bCI,  
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寄出清算书to send in an account||to send in render an account <NZ^*]  
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支票薄cheque book P0NGjS|Z{  
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支票陈票人cheque drawer Pw i6Ly`  
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持票人cheque holder /nEt%YYh;x  
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不记名支票cheque to bearer||bearer cheque gdkl,z3N3  
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记名支票||认人支票cheque to order &~VWh}=r  
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到期支票antedated cheque 8Q&.S)hrN  
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未到期支票postdated cheque $ZX^JWq  
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保付支票certified cheque v Yt-Nx  
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未获兑现支票，退票returned cheque W:D'k^u  
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横线支票crossed cheque &'`q&U1x  
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普通横线general crossing hz#S b~g  
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特别横线special crossing -L e:%q2  
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空白支票blank cheque Z-(#}(HD  
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失效支票，过期支票stale cheque MQ;c'?!5[!  
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普通支票open cheque P(?i>F7s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TAz
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -$Bom  
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支票换现金||兑现to cash a cheque =L_L/"*rel  
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清理票款to clear a cheque i<<NKv8;  
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保证兑现to certify a cheque yjCY2T E  
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填写支票数额to fill up a cheque P;jl!o$  
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支票上划线to cross a cheque 77/&M^0  
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开发支票to make out a cheque rg U$&O  
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签发支票，开立支票to draw a cheque||to issue a cheque Zf;1U98oC  
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透支支票to overdraw a cheque =L~,HS(l,  
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背书支票to endorse a cheque Nt42v  
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请付票款||清付票款to pay a cheque||to honour a cheque <rc3&qmd  
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支票退票to dishonour a cheque fx|$(D@9  
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拒付支票to refuse a cheque 2GECcx53  
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拒付支票to stop payment of a cheque Gad!}dz  
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提示要求付款to present for payment -WP_0  
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见票即付持票人payable to bearer 0+IJ, ;Wx  
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支付指定人payable to order X tZ0z?  
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已过期||无效out of date||stale EL80f>K  
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请给出票人R/D||refer to drawer Y~RPspHW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zeyhr\T  
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文字与数字不一致words and figures differ $6atr-Pb  
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支票 ZN5\lon|Y  
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时间已过account closed 34U/"+|z  
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更改处应加盖印章alterations require initials K97lP~Hu  
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时间已过effects not cleared hFuS>Hx  
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停止付款payment stopped j2deb`GD  
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支票毁损cheque mutilated _WtX8  
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汇款||寄钱to remit||to send money bP&o]?dN  
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寄票供取款||支票支付to send a cheque for payment h1G]w/.ws  
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寄款人a remitter tc\LK_@$/F  
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收款人a remittee &1893#V  
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国外汇票foreign Bill 2GXAq~h@  
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国内汇票inland Bill F*>:~'%  
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跟单汇票documentary bill Q{b ZD*  
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空头汇票accommodation bill U
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原始汇票original bill ,AGK O,
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改写||换新票据renewed bill p]*$m=
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即期汇票sight bill||bill on demand  N~EM`d  
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…days after date||…days after date…日后付款 y1cAw   
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…months after date||…months after date…月后付款 M ioS  
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见票后…日付款…days after sight||…days sight u]@``Zb|  
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见票后…月付款…months after sight||…months sight (-(,~E  
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同组票据set of bills =R:3J"ly0  
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单张汇票sola of exchange||sole of exchange yrR<F5xge  
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远期汇票usance bill||bill at usance <\8dh(>  
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长期汇票long bill #AyM!  
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短期汇票short bill \|@]XNSN  
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逾期汇票overdue bill VeA;zq  
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宽限日期days of grace qdCa]n!d  
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电汇telegraphic transfer （T.T）  
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邮汇postal order||postal note （Am.）||post office order||money order y,DK@X  
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本票promissory note （P/N） 1zGEf&rv:  
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押汇负责书||押汇保证书letter of hypothecation  M)Yu^  
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副保||抵押品||付属担保物collateral security O#H`/z  
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担保书trust receipt||letter of indemnity hDl& KE  
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承兑||认付acceptance #fG!dD42  
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单张承兑general acceptance AQbbIngo  
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有条件承兑qualified acceptance Q6MDhv,  
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附条件认付conditional acceptance H6/@loO!Xy  
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部分认付partial acceptance   b-M[la}1"