[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。   M>{*PHze0  
会计报表statement of account |[ )pQGw  
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往来帐目account current ]i>,oxBWe  
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现在往来帐||存款额current accout 0W)|n9  
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销货帐account sales [|\#cVWs  
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共同计算帐项joint account _]L]_Bh  
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未决帐项outstanding account i*T -9IP  
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贷方帐项credit account||creditor account 6!([Hu#= *  
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借方帐项debit account||debtor account dt/-0~U  
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应付帐||应付未付帐account payable h+j*vX/!  
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应收帐||应收未收帐account receivable % pAbk
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新交易||新帐new account 4E+8kz'  

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未决帐||老帐old account }]^/`n  
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现金帐cash account alBnN<UM  
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流水帐running account K>n@8<7  
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暂记帐||未定帐suspense account b*4aUpW  
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过期帐||延滞帐overdue account||pastdue account d<E2=WVB6  
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杂项帐户sundry account B9H.8+~(  
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详细帐单||明细表detail account !sYZ1;WAO  
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呆帐bad account (!Xb8rV0_  
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会计项目title of account `G=+qti  
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会计薄||帐薄account-book 77j"zr7v  
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营业报告书||损益计算表account of budiness||business report E,ooD3$h  
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借贷细帐||交验帐account rendered -iFFXESVX  
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明细帐account stated ]/AU_&  
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与…银行开立一户头to open an account with )QmmI[,tq  
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与…银行建立交易to keep account with {}=5uU2Tu  
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继续记帐to keep account y5VohVa`  
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与…有交易to have an account with |C,]-mJG  
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作成会计帐||有往来帐项to make out an account with W&m3"~BJ  
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清算||清理债务to make up an account ZT,au SX  
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清洁帐目||与…停止交易to close ones account with h-o;
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结帐to close an account g 1B P  
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清理未付款to ask an account||to demand an account ol_&epG;ST  
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结清差额to balance the account with H 'nL
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清算to settle an account||to liquidate an account||to square an account ! e?=g%(  
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审查帐目||监查帐目to audit an account 9g
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检查帐目to examine an account LD,T$"  
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转入A的帐户to charge the amount to As account T$V8n_;  
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以计帐方式付款to pay on account lI5>d(6p  
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代理某人||为某人on ones account||on account of one Z,F1n/7  
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为自己计算||独立帐目on ones own account "&mwrjn"T  
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由某人收益并负风险on ones account and risk||for ones account and risk A}1:fw\Fn3  
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由某人负担for ones account||for account of one t1aKq)?  
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按某人指示||列入某人帐户by order and for account of one qmnW  
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列入5月份帐目for May account 1w>G8  
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编入某中帐项下to pass to the account of||to place to the account of ^ =H 10A  
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寄出清算书to send in an account||to send in render an account "K*^%{   
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支票薄cheque book ]T>YYz  
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支票陈票人cheque drawer PMiG:bM  
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持票人cheque holder &s&Ha{(!w  
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不记名支票cheque to bearer||bearer cheque it=ir9  
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记名支票||认人支票cheque to order Dn;$4Dak(  
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到期支票antedated cheque "ODs.m oq  
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未到期支票postdated cheque ~ponYc .Y  
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保付支票certified cheque h)yAge  
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未获兑现支票，退票returned cheque ZN(@M@ }  
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横线支票crossed cheque dn=g!=  
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普通横线general crossing FtxmCIVIV~  
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特别横线special crossing #5W-*?H  
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空白支票blank cheque ai(J%"D"  
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失效支票，过期支票stale cheque %$I@7Es>  
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普通支票open cheque L;k9}HWpP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tV,Y38e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g {?]a'?  
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支票换现金||兑现to cash a cheque GT} =(sD L  
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清理票款to clear a cheque <kr%ylhIu  
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保证兑现to certify a cheque ]OKs65  
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填写支票数额to fill up a cheque 71ctjU`U2  
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支票上划线to cross a cheque I?mU_^no  
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开发支票to make out a cheque ^gpswhp 5  
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签发支票，开立支票to draw a cheque||to issue a cheque cR+9^DzA  
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透支支票to overdraw a cheque /M;A)z  
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背书支票to endorse a cheque Jn_; cN  
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请付票款||清付票款to pay a cheque||to honour a cheque mG!Rh  
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支票退票to dishonour a cheque 6jiz$x  
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拒付支票to refuse a cheque g pN{1  
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拒付支票to stop payment of a cheque U!L<v!$  
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提示要求付款to present for payment e{~s\G8g  
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见票即付持票人payable to bearer fD#VI   
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支付指定人payable to order k{3:$, b  
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已过期||无效out of date||stale ]:B|_|H  
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请给出票人R/D||refer to drawer 6@T Ga%:G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cNzn2-qv  
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文字与数字不一致words and figures differ Tz H*?bpP  
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时间已过account closed ~l~ai>/  
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更改处应加盖印章alterations require initials Ij_Y+Mnl4:  
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时间已过effects not cleared SG1fu<Q6J  
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停止付款payment stopped #!d@;=[\  
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支票毁损cheque mutilated +;7Rz_.6f  
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汇款||寄钱to remit||to send money 0?3Ztdlb  
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寄票供取款||支票支付to send a cheque for payment .!T]sX_P  
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寄款人a remitter <X}@afS  
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收款人a remittee V QE *B  
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国外汇票foreign Bill ; ]GSV
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国内汇票inland Bill Q70LQCms  
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跟单汇票documentary bill h~rSM#7m  
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空头汇票accommodation bill !\.%^LK1  
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原始汇票original bill $i&u\iL  
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改写||换新票据renewed bill 5}FPqyK"  
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即期汇票sight bill||bill on demand a=3?hVpB  
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…days after date||…days after date…日后付款 <i
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…months after date||…months after date…月后付款 o.-rdP0 P>  
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见票后…日付款…days after sight||…days sight $ftcYBZa  
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见票后…月付款…months after sight||…months sight S~auwY,<  
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同组票据set of bills u`Kjs}F'  
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单张汇票sola of exchange||sole of exchange p:]kH  
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远期汇票usance bill||bill at usance ^|KX)g  
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长期汇票long bill G 
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短期汇票short bill 67zCil  
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逾期汇票overdue bill iYE:o{  
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宽限日期days of grace z&!n'N<C  
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电汇telegraphic transfer （T.T） 5x";}Vp>P  
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邮汇postal order||postal note （Am.）||post office order||money order VFLxxFJ  
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本票promissory note （P/N） S+LE ASOr  
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押汇负责书||押汇保证书letter of hypothecation R{zAs?j  
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副保||抵押品||付属担保物collateral security  [wS~.  
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担保书trust receipt||letter of indemnity 34lt?6 %j  
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承兑||认付acceptance %J
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单张承兑general acceptance UOTM>d1P  
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有条件承兑qualified acceptance $2
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附条件认付conditional acceptance +S!gS|8P  
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部分认付partial acceptance   US<bM@[