[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。   eDIjcZ  
会计报表statement of account Uu8Z2M  
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往来帐目account current L@0DT&5  
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现在往来帐||存款额current accout o^7}H{AE  
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销货帐account sales 3mpEF< z  
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共同计算帐项joint account N2xgyKy~  
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未决帐项outstanding account =i\~][-  
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贷方帐项credit account||creditor account s%;18V:pi  
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借方帐项debit account||debtor account )xlNj$(x5n  
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应付帐||应付未付帐account payable J1yy6Wq3
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应收帐||应收未收帐account receivable  H[fD >  
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新交易||新帐new account Nbuaw[[iz  
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未决帐||老帐old account JxNjyw  
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现金帐cash account ;{j:5+'  
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流水帐running account %pe7[/

  
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暂记帐||未定帐suspense account s[8<@I*u  
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过期帐||延滞帐overdue account||pastdue account ~$YFfv>  
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杂项帐户sundry account 80c\O-{  
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详细帐单||明细表detail account ~KHp~Xs`  
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呆帐bad account `+k&]z$m  
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会计项目title of account (B7M*e  
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会计薄||帐薄account-book E.}T.
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营业报告书||损益计算表account of budiness||business report NcB^qv  
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借贷细帐||交验帐account rendered coyy T  
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明细帐account stated `~VV1  
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与…银行开立一户头to open an account with X3<<f`X  
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与…银行建立交易to keep account with /2~qm/%Q  
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继续记帐to keep account ja
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与…有交易to have an account with ||0mfb  
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作成会计帐||有往来帐项to make out an account with bmGIxBRq  
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清算||清理债务to make up an account K.JKE"j)d  

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清洁帐目||与…停止交易to close ones account with '[I?G6  
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结帐to close an account \h!%U*!7{  
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清理未付款to ask an account||to demand an account 6`J*{%mP  
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结清差额to balance the account with si.ZTG9m  
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清算to settle an account||to liquidate an account||to square an account y U =) g  
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审查帐目||监查帐目to audit an account g=XvqD<  
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检查帐目to examine an account jAie[5  
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转入A的帐户to charge the amount to As account ]bLI!2Kr  
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以计帐方式付款to pay on account Qz=F nR  
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代理某人||为某人on ones account||on account of one zo6|1xq  
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为自己计算||独立帐目on ones own account ~_8
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由某人收益并负风险on ones account and risk||for ones account and risk I!eu|_cF  
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由某人负担for ones account||for account of one )eIC5>#.  
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按某人指示||列入某人帐户by order and for account of one 7 ^)8DwAl  
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列入5月份帐目for May account v=5H,4UMA  
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编入某中帐项下to pass to the account of||to place to the account of 6$/Z.8  
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寄出清算书to send in an account||to send in render an account @7UZ{+67*C  
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支票薄cheque book X* 4C?v  
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支票陈票人cheque drawer =&T %Jm}  
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持票人cheque holder @TJxU  
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不记名支票cheque to bearer||bearer cheque H 48YX(HI  
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记名支票||认人支票cheque to order F8H4R7 8>;  
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到期支票antedated cheque -kF8ZF  
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未到期支票postdated cheque ]l7rM"  
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保付支票certified cheque shgZru  
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未获兑现支票，退票returned cheque Mfn^v:Q#  
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横线支票crossed cheque |&"/ u7^  
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普通横线general crossing BZQ"[-V{  
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特别横线special crossing VS\| f'E  
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空白支票blank cheque e:l7 w3?O  
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失效支票，过期支票stale cheque x4i&;S P 0  
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普通支票open cheque m*wDJEKo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0GW69 z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O]Ey@7 &  
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支票换现金||兑现to cash a cheque Y <`
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清理票款to clear a cheque PMi.)%++  
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保证兑现to certify a cheque Y
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填写支票数额to fill up a cheque >;]S+^dXY  
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支票上划线to cross a cheque O6vHo3k  
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开发支票to make out a cheque }~Do0XUH  
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签发支票，开立支票to draw a cheque||to issue a cheque #F6<N]i  
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透支支票to overdraw a cheque L8f_^ *,  
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背书支票to endorse a cheque >sdF:(JV&  
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请付票款||清付票款to pay a cheque||to honour a cheque Y O|hwhe_  
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支票退票to dishonour a cheque c(29JZ  

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拒付支票to refuse a cheque bl^pMt1fv  
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拒付支票to stop payment of a cheque @Z7s3b  
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提示要求付款to present for payment I*f@M}  
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见票即付持票人payable to bearer
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支付指定人payable to order bdvpH DA  
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已过期||无效out of date||stale rWqr-"0S.  
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请给出票人R/D||refer to drawer qVO,sKQ{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jwuSne  
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文字与数字不一致words and figures differ A;6ew
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支票 -G'3&L4 D  
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时间已过account closed cxFyN;7  
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更改处应加盖印章alterations require initials ,Ij/ ^EC}  
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时间已过effects not cleared (\wV)c9  
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停止付款payment stopped ~zvZK]JoX  
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支票毁损cheque mutilated `=Bv+  
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汇款||寄钱to remit||to send money .ezZ+@LI+#  
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寄票供取款||支票支付to send a cheque for payment 9C!b f \  
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寄款人a remitter s"2+H}u   
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收款人a remittee ^7t1'A8e<  

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国外汇票foreign Bill 9ESV[  
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国内汇票inland Bill F%O+w;J4  
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跟单汇票documentary bill a(G }<  
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空头汇票accommodation bill $H&:R&Us  
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原始汇票original bill }'n]C|gZ  
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改写||换新票据renewed bill /a6i`  
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即期汇票sight bill||bill on demand k~fH:X~x  
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…days after date||…days after date…日后付款 P>03 DkbB  
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…months after date||…months after date…月后付款 m1xR uj]  
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见票后…日付款…days after sight||…days sight 91nw1c!  
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见票后…月付款…months after sight||…months sight z<.? 8bd  
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同组票据set of bills |IS$Om  
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单张汇票sola of exchange||sole of exchange %E"Z &_3{  
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远期汇票usance bill||bill at usance 7+qKA1t^  
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长期汇票long bill dP`B9>r  
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短期汇票short bill \f)GW$`  
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逾期汇票overdue bill &HtTh {  
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宽限日期days of grace jL'`M%8O  
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电汇telegraphic transfer （T.T） "/mtuU3rt  
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邮汇postal order||postal note （Am.）||post office order||money order 1<5Ug8q  
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本票promissory note （P/N） 0U H]
 
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押汇负责书||押汇保证书letter of hypothecation -a&<Un/  
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副保||抵押品||付属担保物collateral security .T3 m%n  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance >%0$AW|Exu  
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单张承兑general acceptance ~x#TfeU]  
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有条件承兑qualified acceptance VqpC@C$  
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附条件认付conditional acceptance OTdijQLY  
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部分认付partial acceptance   ~"CGur P