[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。   #z)@T  
会计报表statement of account j9sf~}D>  
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往来帐目account current yK<%AV@v  
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现在往来帐||存款额current accout c.Pyt  
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销货帐account sales `AeId/A4n  
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共同计算帐项joint account !dYkvoQNn  
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未决帐项outstanding account JNRG
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贷方帐项credit account||creditor account 0Np}O=>  

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借方帐项debit account||debtor account +Cl(:kfYB  
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应付帐||应付未付帐account payable _`|Hk2O  
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应收帐||应收未收帐account receivable xWD=",0+  
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新交易||新帐new account UMuqdLaT9  
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未决帐||老帐old account .a1WwI  
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现金帐cash account YA O, rh  
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流水帐running account KlDW'R$  
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暂记帐||未定帐suspense account \:]Clvc  
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过期帐||延滞帐overdue account||pastdue account vF0#]  
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杂项帐户sundry account hC
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详细帐单||明细表detail account j+"i$ln+s  
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呆帐bad account m.e+S,i  
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会计项目title of account 'd4I/  
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会计薄||帐薄account-book A}p mr  
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营业报告书||损益计算表account of budiness||business report GOuBNaU{  
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借贷细帐||交验帐account rendered lx$]f)%~  
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明细帐account stated 6t/nM  
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与…银行开立一户头to open an account with l]t9*a]a  
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与…银行建立交易to keep account with TP7'tb  
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继续记帐to keep account jej|B#?`  
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与…有交易to have an account with zY_xJ"/9  
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作成会计帐||有往来帐项to make out an account with ms9zp?M  
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清算||清理债务to make up an account vC$Q4>m  
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清洁帐目||与…停止交易to close ones account with 0-Z sV3I&  
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结帐to close an account )D_ ZZPq_  
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清理未付款to ask an account||to demand an account hv" 'DP  
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结清差额to balance the account with w\(LG_n|  
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清算to settle an account||to liquidate an account||to square an account $xx5+A%,  
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审查帐目||监查帐目to audit an account JiF
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检查帐目to examine an account agQ5%t#  
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转入A的帐户to charge the amount to As account Y-8qAF?SJ]  
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以计帐方式付款to pay on account L,@OOBD  

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代理某人||为某人on ones account||on account of one s3G\L<~mB  
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为自己计算||独立帐目on ones own account $Cu/!GA4.>  
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由某人收益并负风险on ones account and risk||for ones account and risk Bx(+uNQ  
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由某人负担for ones account||for account of one YK# QH"}  
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按某人指示||列入某人帐户by order and for account of one >40B Fxc  
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列入5月份帐目for May account -t9oL3J  
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编入某中帐项下to pass to the account of||to place to the account of CK e  
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寄出清算书to send in an account||to send in render an account -;$+`<%  
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支票薄cheque book p71%-nV  
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支票陈票人cheque drawer i_GE9A=h  
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持票人cheque holder +DKrX  
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不记名支票cheque to bearer||bearer cheque 1at$_\{.(  
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记名支票||认人支票cheque to order *9^CgLF  
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到期支票antedated cheque I#l9  
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未到期支票postdated cheque We#*.nr{3Z  
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保付支票certified cheque ?l,i(I  
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未获兑现支票，退票returned cheque 7\ff
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横线支票crossed cheque },a|WL3^  
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普通横线general crossing q){]fp.,@  
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特别横线special crossing =X&h5;x'  
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空白支票blank cheque `*oLEX
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失效支票，过期支票stale cheque flLmZ1"  
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普通支票open cheque $E7yJ|p{
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hChM hc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j|aT`UH03  
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支票换现金||兑现to cash a cheque <K\F /`c  
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清理票款to clear a cheque p>}N9v;Bo  
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保证兑现to certify a cheque t3s}U@(C  
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填写支票数额to fill up a cheque lmc-ofEv  
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支票上划线to cross a cheque .A `:o  
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开发支票to make out a cheque Fh/C{cX9g  
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签发支票，开立支票to draw a cheque||to issue a cheque PQ(%5c1e  
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透支支票to overdraw a cheque VN".NEL  
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背书支票to endorse a cheque ,Z^GN%Q7a  
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请付票款||清付票款to pay a cheque||to honour a cheque (1HN, iJy  
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支票退票to dishonour a cheque >k#aB.6  
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拒付支票to refuse a cheque gc:>HX);)  
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拒付支票to stop payment of a cheque .0ZvCv:>  
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提示要求付款to present for payment s#fmGe"8  
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见票即付持票人payable to bearer %G&v@R  
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支付指定人payable to order cOgtBEhn  
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已过期||无效out of date||stale Sx"I]N
  
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请给出票人R/D||refer to drawer w1b <>A?87  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t_dg$
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文字与数字不一致words and figures differ %R>S"  
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支票 mg(56)  
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时间已过account closed U;@jl?jnG  
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更改处应加盖印章alterations require initials V1`|j  

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时间已过effects not cleared :nUsC+oBS  
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停止付款payment stopped &7&*A s  
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支票毁损cheque mutilated 55b |zf  
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汇款||寄钱to remit||to send money h';v'"DoW`  
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寄票供取款||支票支付to send a cheque for payment 1I_q3{  
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寄款人a remitter >L`mF_WG  
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收款人a remittee <h51KPo^P  
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国外汇票foreign Bill z.HNb$;  
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国内汇票inland Bill rxp9B>~  
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跟单汇票documentary bill t>@3
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空头汇票accommodation bill Atq2pL"  
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原始汇票original bill %]$p ^m  
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改写||换新票据renewed bill ~.`r(  
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即期汇票sight bill||bill on demand <?7,`P:h[  

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…days after date||…days after date…日后付款 FK > 8kC  

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…months after date||…months after date…月后付款 ::R 00gd  
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见票后…日付款…days after sight||…days sight KM(9&1/  
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见票后…月付款…months after sight||…months sight pW--^aHu  
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同组票据set of bills o"}&qA;  
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单张汇票sola of exchange||sole of exchange HGQ?(2]8$  
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远期汇票usance bill||bill at usance QUZQY`'@  
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长期汇票long bill 9}jq`xSL  
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短期汇票short bill ;!JX-Jq  
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逾期汇票overdue bill -llx:  
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宽限日期days of grace e_~fJ  
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电汇telegraphic transfer （T.T） g;!@DVF$  
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邮汇postal order||postal note （Am.）||post office order||money order 5%Oyvt]}2  
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本票promissory note （P/N） 'LbeL1ca  
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押汇负责书||押汇保证书letter of hypothecation Q-8'?S  
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副保||抵押品||付属担保物collateral security p>:ef <.i  
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担保书trust receipt||letter of indemnity 0939i_  
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承兑||认付acceptance Cl6m$YUt  
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单张承兑general acceptance Y8%0;!T  
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有条件承兑qualified acceptance \+iu@C
  
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附条件认付conditional acceptance l@N;sI<O-  
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部分认付partial acceptance   ':\fl.b