[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。   ViqcJD  
会计报表statement of account ZOGH.`  
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往来帐目account current ~C6Qp`VF  
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现在往来帐||存款额current accout HMbF#!E  
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销货帐account sales G"3)\FEM  
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共同计算帐项joint account eC:?j`H-  
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未决帐项outstanding account @l~zn%!X  
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贷方帐项credit account||creditor account ]9]cef=h#  
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借方帐项debit account||debtor account  {f;]  

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应付帐||应付未付帐account payable ,TY&N-  
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应收帐||应收未收帐account receivable <i
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新交易||新帐new account A<esMDX  
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未决帐||老帐old account ;2X/)sxWz  
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现金帐cash account (orO=gST-/  
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流水帐running account *G)=6\  
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暂记帐||未定帐suspense account {J-kcD!bz`  
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过期帐||延滞帐overdue account||pastdue account ^|KX)g  
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杂项帐户sundry account -' 7I| r  
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详细帐单||明细表detail account $
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呆帐bad account kae&,'@JF  
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会计项目title of account Ms8&$  
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会计薄||帐薄account-book sYlA{Z"  
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营业报告书||损益计算表account of budiness||business report 96Kv!  
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借贷细帐||交验帐account rendered k.b->U  
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明细帐account stated $`L!2  
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与…银行开立一户头to open an account with 4N&4TUIM  
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与…银行建立交易to keep account with 24u;'i-y5  
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继续记帐to keep account G 2L?j  
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与…有交易to have an account with 35/)
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作成会计帐||有往来帐项to make out an account with !KiN} p  
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清算||清理债务to make up an account *` }Rt  
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清洁帐目||与…停止交易to close ones account with m:EO}ws=  
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结帐to close an account :xdl I`S  
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清理未付款to ask an account||to demand an account q'r(#,B<3  
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结清差额to balance the account with 9d7`R'  
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清算to settle an account||to liquidate an account||to square an account ;|( _;d  
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审查帐目||监查帐目to audit an account !JZ)6mtlr  
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检查帐目to examine an account ZaxBr  
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转入A的帐户to charge the amount to As account .c#G0t<i[  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one &YAw~1A  
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为自己计算||独立帐目on ones own account _0Mt*]L }  
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由某人收益并负风险on ones account and risk||for ones account and risk 2(5HPRQ  
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由某人负担for ones account||for account of one Xi^#F;@sU  
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按某人指示||列入某人帐户by order and for account of one 4dfR}C  
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列入5月份帐目for May account V/ a!&_""  
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编入某中帐项下to pass to the account of||to place to the account of EfTuHg$pe  
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寄出清算书to send in an account||to send in render an account ^o`;C\  
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支票薄cheque book '?WKKYD7N  
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支票陈票人cheque drawer 5Z2tTw'i  
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持票人cheque holder w_O3];  
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不记名支票cheque to bearer||bearer cheque TB!z:n  
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记名支票||认人支票cheque to order 7'pmW,;  
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到期支票antedated cheque Pz=x$aY  
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未到期支票postdated cheque f{m,?[1C,  
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保付支票certified cheque V l, V  
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未获兑现支票，退票returned cheque XN*?<s3  
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横线支票crossed cheque Mya l3UF  
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普通横线general crossing N2 vA/  
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特别横线special crossing  GT -(r+u  
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空白支票blank cheque j@j%)CCM  
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失效支票，过期支票stale cheque tHvc*D  
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普通支票open cheque R(i2TAaaU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 86]})H  
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支票换现金||兑现to cash a cheque (Wj2%*NT  
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清理票款to clear a cheque :X?bWxOJ  
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保证兑现to certify a cheque DgJG: D{  
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填写支票数额to fill up a cheque CdTyUl  
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支票上划线to cross a cheque M"E ]r=1  
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开发支票to make out a cheque 1j_ x51p  
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签发支票，开立支票to draw a cheque||to issue a cheque vYYLn9}5  
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透支支票to overdraw a cheque Ik92=' Z  
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背书支票to endorse a cheque NwK(<dzG  
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请付票款||清付票款to pay a cheque||to honour a cheque /1Xji0LK  
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支票退票to dishonour a cheque ]Z@+ |&@L  
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拒付支票to refuse a cheque ~}SOd<n)|  
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拒付支票to stop payment of a cheque yM3]<~m  
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提示要求付款to present for payment )xJo/{?  
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见票即付持票人payable to bearer }v'jFIkhI  
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支付指定人payable to order |JpLMUG  
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已过期||无效out of date||stale x)X=sX.  
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请给出票人R/D||refer to drawer cuJ%;q=;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _T\~AwVc<  
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文字与数字不一致words and figures differ +4kBd<0Y  
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支票 r?e)2l~C8j  
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时间已过account closed $-dz1}  
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更改处应加盖印章alterations require initials v{ F/Bifo  
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时间已过effects not cleared F
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停止付款payment stopped G S^U6Xef  
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支票毁损cheque mutilated ^O cM)Z6h  
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汇款||寄钱to remit||to send money LTsG  
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寄票供取款||支票支付to send a cheque for payment ER:)Fk>_  
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寄款人a remitter p]*BeiT#n%  
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收款人a remittee e2~i@vq  
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国外汇票foreign Bill =N-,.{`  
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国内汇票inland Bill }hOExTz  

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跟单汇票documentary bill _DChNX   
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空头汇票accommodation bill %?l
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原始汇票original bill %=J<WA6\  
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改写||换新票据renewed bill ^'DrU<o  
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即期汇票sight bill||bill on demand J;Az0[qMR  
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…days after date||…days after date…日后付款 <,,U>0 ?3  
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…months after date||…months after date…月后付款 iq`y  
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见票后…日付款…days after sight||…days sight 7SE=otZ>  
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见票后…月付款…months after sight||…months sight 8cy#[{u`;  
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同组票据set of bills +x$; T*0  
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单张汇票sola of exchange||sole of exchange 9I/o;Js  
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远期汇票usance bill||bill at usance @=)_P
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长期汇票long bill XiI@Px?FL  
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短期汇票short bill d;\x 'h2  
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逾期汇票overdue bill E,5jY  
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宽限日期days of grace N. 3 x[%:  
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电汇telegraphic transfer （T.T） )DuOo83n["  
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邮汇postal order||postal note （Am.）||post office order||money order H-?SlVsf  
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本票promissory note （P/N） cEO g  
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押汇负责书||押汇保证书letter of hypothecation Q$G!-y+"i  
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副保||抵押品||付属担保物collateral security d raY/  
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担保书trust receipt||letter of indemnity X'e@(I!0  
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承兑||认付acceptance Dms6"x2  
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单张承兑general acceptance [Hy0j*  
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有条件承兑qualified acceptance M?x/C2|  
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附条件认付conditional acceptance I/rq@27o  
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部分认付partial acceptance   BZ<Q.:)