[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。   "fI6Cpc  
会计报表statement of account ]! dTG  
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往来帐目account current xUvs:  
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现在往来帐||存款额current accout ;]iRk  
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销货帐account sales zTp"AuNHN  
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共同计算帐项joint account < [v[ci  
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未决帐项outstanding account ebq4g387X  
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贷方帐项credit account||creditor account C+]I@Go'Tk  
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借方帐项debit account||debtor account z{6Z 11|  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable (BM47D=v  
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新交易||新帐new account Y@v>FlqI{  
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未决帐||老帐old account hb-%_c"kq  
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现金帐cash account Smh,zCc>s  
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流水帐running account e.%nRhSs3  
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暂记帐||未定帐suspense account _aphkeqd  
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过期帐||延滞帐overdue account||pastdue account u +hX   
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杂项帐户sundry account wzA$'+Mb  
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详细帐单||明细表detail account 0b>h$OU/  
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呆帐bad account #WuBL_nZ~  
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会计项目title of account ]d]]'Hk  
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会计薄||帐薄account-book Y73C5.dNcE  
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营业报告书||损益计算表account of budiness||business report ixFi{_  
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借贷细帐||交验帐account rendered . vV|hSc  
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明细帐account stated s*[bFJwN  
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与…银行开立一户头to open an account with DF= *_,2/  
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与…银行建立交易to keep account with TxD#9]Q`  
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继续记帐to keep account \85i+q:LuA  
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与…有交易to have an account with 0;k# *#w  
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作成会计帐||有往来帐项to make out an account with QV!up^Zso  
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清算||清理债务to make up an account #mF"1QW  
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清洁帐目||与…停止交易to close ones account with L,\ Iasv  
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结帐to close an account 'DR!9De  
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清理未付款to ask an account||to demand an account dN q$}  
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结清差额to balance the account with )`:UP~)H  
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清算to settle an account||to liquidate an account||to square an account C+$#y2"z#n  
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审查帐目||监查帐目to audit an account HPl<%%TI  
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检查帐目to examine an account X?O[r3<  
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转入A的帐户to charge the amount to As account BGSw~6  
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以计帐方式付款to pay on account 5pX6t  
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代理某人||为某人on ones account||on account of one %9"H   
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为自己计算||独立帐目on ones own account 4W75T2q#  
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由某人收益并负风险on ones account and risk||for ones account and risk 8*X4\3:*N  
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由某人负担for ones account||for account of one "+c-pO`Wg  
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按某人指示||列入某人帐户by order and for account of one tbr=aY$jY  
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列入5月份帐目for May account )X7A  
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编入某中帐项下to pass to the account of||to place to the account of +T ?NH9  
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寄出清算书to send in an account||to send in render an account #yen8SskB  
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支票薄cheque book xw%0>K[  
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支票陈票人cheque drawer :k"]5>(^  
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持票人cheque holder 8L XHk l  
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不记名支票cheque to bearer||bearer cheque $kgVa^  
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记名支票||认人支票cheque to order =;k|*Ny  
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到期支票antedated cheque >/\'zi]L  
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未到期支票postdated cheque 598i^z{~0%  
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保付支票certified cheque Qd6FH2Pl  
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未获兑现支票，退票returned cheque zLit  
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横线支票crossed cheque &~!Wym  
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普通横线general crossing 1cGmg1U;  
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特别横线special crossing <Qq*p  
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空白支票blank cheque AEuG v}#  
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失效支票，过期支票stale cheque bfO=;S
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普通支票open cheque nd(S3rct&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4~=l}H>&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7?t6UPf  
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支票换现金||兑现to cash a cheque Gc!x|V;T  
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清理票款to clear a cheque njw|JnDv  
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保证兑现to certify a cheque :L;a:xSpn=  
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填写支票数额to fill up a cheque nOz.G"  
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支票上划线to cross a cheque ]:f%l mEy  
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开发支票to make out a cheque 9,tej  
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签发支票，开立支票to draw a cheque||to issue a cheque *:NQ&y*uj  
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透支支票to overdraw a cheque _l]fkk[T  
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背书支票to endorse a cheque W];dD$Oqg  
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请付票款||清付票款to pay a cheque||to honour a cheque <o= 8FO  
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支票退票to dishonour a cheque F:l%O#V  
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拒付支票to refuse a cheque I9Fr5p-%O  
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拒付支票to stop payment of a cheque o+9j?|M  
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提示要求付款to present for payment - CWywuD  
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见票即付持票人payable to bearer Fr$5RAyg  
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支付指定人payable to order tdaL/rRe  
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已过期||无效out of date||stale 3<zp  
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请给出票人R/D||refer to drawer =iD3Yt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HgkC~'  
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文字与数字不一致words and figures differ '!a'ZjYyi  
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支票 ApXy=?fc  
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时间已过account closed :TC@tM~Oy  
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更改处应加盖印章alterations require initials }k G9!sf  
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时间已过effects not cleared \`\ZTZni  
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停止付款payment stopped x*&|0n.D  
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支票毁损cheque mutilated 8d-t|HkN  
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汇款||寄钱to remit||to send money W$2C47i  
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寄票供取款||支票支付to send a cheque for payment @qlK6tE`  
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寄款人a remitter )fSOi||C  
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收款人a remittee Gc;{\VU  
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国外汇票foreign Bill JU5C}%Q6  
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国内汇票inland Bill "z=SO1  
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跟单汇票documentary bill t*T2Z-!P  
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空头汇票accommodation bill >P@H#=  
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原始汇票original bill C$D-Pt"+  
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改写||换新票据renewed bill r^paD2&}  
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即期汇票sight bill||bill on demand $79=lEn,  
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…days after date||…days after date…日后付款 R:k5QD9/&p  
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…months after date||…months after date…月后付款 48qV>Gwf  
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见票后…日付款…days after sight||…days sight }O^zl#  
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见票后…月付款…months after sight||…months sight L=8<B=QT$  
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同组票据set of bills R0vIbFwj  
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单张汇票sola of exchange||sole of exchange s 6zNV4  
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远期汇票usance bill||bill at usance @$c\dvO  
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长期汇票long bill wl$h4 {L7  
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短期汇票short bill TGe;HZ  
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逾期汇票overdue bill
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宽限日期days of grace OYmR<x5y/  
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电汇telegraphic transfer （T.T） LLXVNO@e+  
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邮汇postal order||postal note （Am.）||post office order||money order g[7#w,o  
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本票promissory note （P/N） MxcFvo*LCp  
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押汇负责书||押汇保证书letter of hypothecation ZMLg;-T.&4  
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副保||抵押品||付属担保物collateral security OdY=z!Fls  
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担保书trust receipt||letter of indemnity ]mXLg:3B  
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承兑||认付acceptance j"@93D~  
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单张承兑general acceptance +@K09ge  
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有条件承兑qualified acceptance U(;&(W"M  
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附条件认付conditional acceptance Yl$
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部分认付partial acceptance   F5qFYL;