[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。   RCq_FY  
会计报表statement of account O(otI-Lc  
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往来帐目account current ?'h<yxu]u0  
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现在往来帐||存款额current accout d*T;RBk  
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销货帐account sales cv0}_<Tyx  
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共同计算帐项joint account +aV>$Y  
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未决帐项outstanding account :D?%!Q 0  
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贷方帐项credit account||creditor account xk}YeNVj  
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借方帐项debit account||debtor account Y'Jb@l`$-  
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应付帐||应付未付帐account payable X{ZBS^M  
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应收帐||应收未收帐account receivable M>0=A  
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新交易||新帐new account 6,0pkx&Nv  
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未决帐||老帐old account Jnm{i|6N  
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现金帐cash account mhp5}  
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流水帐running account x"v5'EpL  
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暂记帐||未定帐suspense account lVXgp'!#j  
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过期帐||延滞帐overdue account||pastdue account KcfW+>W3  
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杂项帐户sundry account Fkz+Qz  
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详细帐单||明细表detail account {mw,U[C  
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呆帐bad account . %tc7`k8  
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会计项目title of account s:R>uGYOd  
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会计薄||帐薄account-book 0X0HDQ  
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营业报告书||损益计算表account of budiness||business report 23pHB
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借贷细帐||交验帐account rendered _7]5Q  
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明细帐account stated F]z xx  
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与…银行开立一户头to open an account with &
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与…银行建立交易to keep account with *J8j_-i,R  
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继续记帐to keep account *FK!^
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与…有交易to have an account with 8
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作成会计帐||有往来帐项to make out an account with 9!_`HE+(XJ  
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清算||清理债务to make up an account GLnj& Ve  
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清洁帐目||与…停止交易to close ones account with 9d#-;qV  
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结帐to close an account iW-w?!>|m  
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清理未付款to ask an account||to demand an account MHI0>QsI  
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结清差额to balance the account with UXDd
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清算to settle an account||to liquidate an account||to square an account ~U~
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审查帐目||监查帐目to audit an account ,kpkXK  
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检查帐目to examine an account < :<E~anH  
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转入A的帐户to charge the amount to As account %gkRG66  
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以计帐方式付款to pay on account crz )F"  
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代理某人||为某人on ones account||on account of one =Qsh3b&<P  
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为自己计算||独立帐目on ones own account -,uTAk0+@  
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由某人收益并负风险on ones account and risk||for ones account and risk 5qt]~v%y  
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由某人负担for ones account||for account of one $k,Z)2  
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按某人指示||列入某人帐户by order and for account of one _<6
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列入5月份帐目for May account 07[A&B!  
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编入某中帐项下to pass to the account of||to place to the account of b^~ keQ  
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寄出清算书to send in an account||to send in render an account "9 '~
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支票薄cheque book k@L},Td  
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支票陈票人cheque drawer AyKvh  
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持票人cheque holder Jr$,w7tQn@  
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不记名支票cheque to bearer||bearer cheque K1>X%f^  
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记名支票||认人支票cheque to order jd8`D6|Z  
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到期支票antedated cheque KJn@2x6LP  
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未到期支票postdated cheque =r"-Pm{  
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保付支票certified cheque QZ?#ixvJ  
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未获兑现支票，退票returned cheque ;;e\"%}@=q  
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横线支票crossed cheque =1Nz*
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普通横线general crossing W>f q 9  
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特别横线special crossing .#^ta9^t7  
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空白支票blank cheque ot\  FZ  
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失效支票，过期支票stale cheque (~>uFH   
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普通支票open cheque h/
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w8=&rzr8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u<L<o2  
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支票换现金||兑现to cash a cheque DWv(|gO  
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清理票款to clear a cheque n[S-bzU^t  
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保证兑现to certify a cheque WCNycH+1  
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填写支票数额to fill up a cheque WCTmf8f  
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支票上划线to cross a cheque Bd'X~Vj<  
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开发支票to make out a cheque W [
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签发支票，开立支票to draw a cheque||to issue a cheque zif&;)wV/  
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透支支票to overdraw a cheque [vGkr" =  
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背书支票to endorse a cheque h
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请付票款||清付票款to pay a cheque||to honour a cheque yk0tA  
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支票退票to dishonour a cheque tj?%{L  
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拒付支票to refuse a cheque A`--*$8\  
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拒付支票to stop payment of a cheque lak,lDt]  
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提示要求付款to present for payment eZoAy[  
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见票即付持票人payable to bearer soRYM  
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支付指定人payable to order 74 WKy  
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已过期||无效out of date||stale S"VO@
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请给出票人R/D||refer to drawer [8<0Q_?,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P(s:+  
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文字与数字不一致words and figures differ VP~(;H5%  
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支票 3GNcnb  
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时间已过account closed ^D]J68)#a  
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更改处应加盖印章alterations require initials ,>01Cs=t8  
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时间已过effects not cleared {n&n^`Em  
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停止付款payment stopped *Ojl@N  
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支票毁损cheque mutilated sYo&@~T  
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汇款||寄钱to remit||to send money :h |]j[2p  
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寄票供取款||支票支付to send a cheque for payment j
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寄款人a remitter !yVY[  
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收款人a remittee t,dm3+R  
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国外汇票foreign Bill a??8)=0|}  
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国内汇票inland Bill 52 Qr  
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跟单汇票documentary bill Rzh.zvxTp  
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空头汇票accommodation bill $i6z)]rjg  
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原始汇票original bill 4p-"1c$  
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改写||换新票据renewed bill H<n"[u^@E  
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即期汇票sight bill||bill on demand 9(q(;|;Hp  
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…days after date||…days after date…日后付款 '7PaJj=Nx  
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…months after date||…months after date…月后付款 rIJPg F  
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见票后…日付款…days after sight||…days sight 1=z[U|&R  
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见票后…月付款…months after sight||…months sight ;aWk-  
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同组票据set of bills z8awND  
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单张汇票sola of exchange||sole of exchange oC49c~`8  
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远期汇票usance bill||bill at usance 86 e13MF  
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长期汇票long bill ty.$H24  
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短期汇票short bill {FI*oO1A~  
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逾期汇票overdue bill c_*w<vJ-'  
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宽限日期days of grace <JWU@A-.
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电汇telegraphic transfer （T.T） Z>g>OPu  
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邮汇postal order||postal note （Am.）||post office order||money order O;<wDh)Yt  
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本票promissory note （P/N） 8.B'O> \T  
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押汇负责书||押汇保证书letter of hypothecation #\l
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副保||抵押品||付属担保物collateral security ;(/go\m tB  
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担保书trust receipt||letter of indemnity r9_ ON|  
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承兑||认付acceptance zx}+Q B0  
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单张承兑general acceptance /"g Ryv  
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有条件承兑qualified acceptance Yn~fnI{  
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附条件认付conditional acceptance ;b0Q%TDh  
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部分认付partial acceptance   0#J~@1Gf