[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。   |I|,6*)xg  
会计报表statement of account ,">CPl]  
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往来帐目account current w[)HQ1K  
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现在往来帐||存款额current accout 2+R]q35-  
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销货帐account sales FR]u
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共同计算帐项joint account <UGM/+aO  
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未决帐项outstanding account Uf ?+oc'{  
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贷方帐项credit account||creditor account 5D3&6DCH  
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借方帐项debit account||debtor account LVL#qNIu  
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应付帐||应付未付帐account payable PX?^v8wlqL  
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应收帐||应收未收帐account receivable !8RJHMX&  
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新交易||新帐new account Fg2/rC:_  
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未决帐||老帐old account +>%AG&Pc  
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现金帐cash account ZalL}?E ?  
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流水帐running account Ka"1gbJ|  
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暂记帐||未定帐suspense account (W9 K:]}  
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过期帐||延滞帐overdue account||pastdue account 7~H$p X  
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杂项帐户sundry account _IvqZ/6Y(  
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详细帐单||明细表detail account 3tmS/tQp  
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呆帐bad account Mo4igP  
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会计项目title of account 2o0WS~}5  
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会计薄||帐薄account-book 2(Nf$?U@0  
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营业报告书||损益计算表account of budiness||business report ?"p.Gy)  
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借贷细帐||交验帐account rendered ESkhC
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明细帐account stated bX+"G}CRP  
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与…银行开立一户头to open an account with <T$rvS  
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与…银行建立交易to keep account with ZV~9{E8  
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继续记帐to keep account FC8#XZp  
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与…有交易to have an account with ,Z[pLF  
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作成会计帐||有往来帐项to make out an account with r59BBW)M  
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清算||清理债务to make up an account z;EDyd,O>  
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清洁帐目||与…停止交易to close ones account with iiV'-!3w  
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结帐to close an account gPy}.g{tH$  
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清理未付款to ask an account||to demand an account pt9fOih[  
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结清差额to balance the account with ^ V8?6E  
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清算to settle an account||to liquidate an account||to square an account E>`gj~  
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审查帐目||监查帐目to audit an account v^1n.l %E  
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检查帐目to examine an account ci{WyIh  
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转入A的帐户to charge the amount to As account EL1*@  
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以计帐方式付款to pay on account `Bv, :i  
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代理某人||为某人on ones account||on account of one iLJBiZ+  
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为自己计算||独立帐目on ones own account c:_dW;MJ0  
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由某人收益并负风险on ones account and risk||for ones account and risk z]R)Bh  
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由某人负担for ones account||for account of one uZ(,7>0  
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按某人指示||列入某人帐户by order and for account of one UpCkB}OhR1  
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列入5月份帐目for May account ]ag^~8bG @  
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编入某中帐项下to pass to the account of||to place to the account of wxo{gBq  
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寄出清算书to send in an account||to send in render an account ;$rh&ET  
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支票薄cheque book .+dego
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支票陈票人cheque drawer 7xjihl3  
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持票人cheque holder ,3FG' q2  
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不记名支票cheque to bearer||bearer cheque IltU6=]"l  
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记名支票||认人支票cheque to order \4roM1&[  
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到期支票antedated cheque f l*O)r  
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未到期支票postdated cheque 9Ts r g  
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保付支票certified cheque a&s&6Q|Y  
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未获兑现支票，退票returned cheque  _V_GdQ  
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横线支票crossed cheque #JW~&;  
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普通横线general crossing R\,qL-Br  
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特别横线special crossing f4r)g2Zb[  
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空白支票blank cheque #>\%7b59>  
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失效支票，过期支票stale cheque d+158qQOh]  
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普通支票open cheque ~sbn"OS+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z}s56{!.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W@FRKDixG  
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支票换现金||兑现to cash a cheque SWPb=[WEz  
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清理票款to clear a cheque }Z3+z@L  
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保证兑现to certify a cheque o0\d`0-el  
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填写支票数额to fill up a cheque #xBh62yIuP  
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支票上划线to cross a cheque bo04y)Iz  
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开发支票to make out a cheque a0=>@?  
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签发支票，开立支票to draw a cheque||to issue a cheque n+%tu"e  
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透支支票to overdraw a cheque Zq\Vq:MX  
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背书支票to endorse a cheque BOf)27)  
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请付票款||清付票款to pay a cheque||to honour a cheque UgA
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支票退票to dishonour a cheque &p6^   
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拒付支票to refuse a cheque F,>-+~L=  
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拒付支票to stop payment of a cheque 9d1 Gu"  
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提示要求付款to present for payment hD!9[Gb  
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见票即付持票人payable to bearer Fl;!'1  
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支付指定人payable to order bhg OLh#  
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已过期||无效out of date||stale k<cv80lhK  
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请给出票人R/D||refer to drawer b"QeCw#v`>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &6}] v:  
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文字与数字不一致words and figures differ V- HO_GDo  
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支票 [H8QxJk  
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时间已过account closed -yn;Jo2-  
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更改处应加盖印章alterations require initials j*05!j<'  
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时间已过effects not cleared en6oFPG  
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停止付款payment stopped rt7]~W-  
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支票毁损cheque mutilated u/2!v
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汇款||寄钱to remit||to send money 0 w#[?.  
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寄票供取款||支票支付to send a cheque for payment $SmmrM  
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寄款人a remitter Ka"Z,\T   
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收款人a remittee "7k 82dw  
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国外汇票foreign Bill oe:@7st G  
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国内汇票inland Bill :OVre*j  
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跟单汇票documentary bill 8SGFzb! h  
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空头汇票accommodation bill +hIS
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原始汇票original bill lKMOsr
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改写||换新票据renewed bill RN1q/H|  
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即期汇票sight bill||bill on demand  "i\rhX  
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…days after date||…days after date…日后付款 Vs-])Q?7J  
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…months after date||…months after date…月后付款 P,x'1`k~  
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见票后…日付款…days after sight||…days sight fWx %?J  
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见票后…月付款…months after sight||…months sight FC:Z9{2!  
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同组票据set of bills HJVi:;o  
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单张汇票sola of exchange||sole of exchange P8N`t&r"7  
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远期汇票usance bill||bill at usance wN"j:G(  
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长期汇票long bill PuvC MD  
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短期汇票short bill 39p&M"Yo  
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逾期汇票overdue bill /gkHV3}fu  
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宽限日期days of grace KMO(f!?  
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电汇telegraphic transfer （T.T） B?BB  
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邮汇postal order||postal note （Am.）||post office order||money order f)`_su U  
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本票promissory note （P/N） N/wU P  
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押汇负责书||押汇保证书letter of hypothecation K(&I8vAp  
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副保||抵押品||付属担保物collateral security pKe K6K\8  
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担保书trust receipt||letter of indemnity 0GEM3~~D.?  
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承兑||认付acceptance %N jRD|  
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单张承兑general acceptance M]FA y"E  
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有条件承兑qualified acceptance 3X&'hz@  
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附条件认付conditional acceptance T;7=05k<_  
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部分认付partial acceptance   GSHJ?}U,