[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。   EELS-qA  
会计报表statement of account [R[]&\W  
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往来帐目account current D<5;4 Mb  
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现在往来帐||存款额current accout }{Ab:+aNd  
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销货帐account sales F!*u}8/_!  
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共同计算帐项joint account q(sEN!^L`  
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未决帐项outstanding account u`I&&  
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贷方帐项credit account||creditor account ocCq$%Ka  
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借方帐项debit account||debtor account u~WBu|  
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应付帐||应付未付帐account payable q1!45a  
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应收帐||应收未收帐account receivable {j$:9  H  
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新交易||新帐new account Jg} w{,  
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未决帐||老帐old account /4Ud6gscf  
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现金帐cash account 8EbJ5wu/%S  

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流水帐running account #aHPB#  
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暂记帐||未定帐suspense account {

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过期帐||延滞帐overdue account||pastdue account vs=8x\W  
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杂项帐户sundry account UdGa#rcNW  
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详细帐单||明细表detail account 0c{-$K}  
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呆帐bad account "W71#n+[  
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会计项目title of account Z'Uc }M'U  
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会计薄||帐薄account-book {7F?30: ]  
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营业报告书||损益计算表account of budiness||business report w?JRY  
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借贷细帐||交验帐account rendered zWA~0l.2  
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明细帐account stated !C6[m1F  

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与…银行开立一户头to open an account with 5Sh.4A\  
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与…银行建立交易to keep account with hLo'q^mGr  

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继续记帐to keep account 6\5"36&/rQ  
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与…有交易to have an account with X/AA8QV o  
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作成会计帐||有往来帐项to make out an account with <8sy*A?0z  
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清算||清理债务to make up an account VGL!)1
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清洁帐目||与…停止交易to close ones account with O{&wqV5m"  
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结帐to close an account /OsTZ"*.2/  
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清理未付款to ask an account||to demand an account r4wnfy  
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结清差额to balance the account with <uL0M`u3  
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清算to settle an account||to liquidate an account||to square an account ;Y"*Z2U  
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审查帐目||监查帐目to audit an account \-scGemH  
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检查帐目to examine an account $/XR
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转入A的帐户to charge the amount to As account A_}%YHb
 
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以计帐方式付款to pay on account "YQ%j+  
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代理某人||为某人on ones account||on account of one /ar/4\b  
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为自己计算||独立帐目on ones own account GK. U_`4?  
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由某人收益并负风险on ones account and risk||for ones account and risk .} ||!  
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由某人负担for ones account||for account of one z,#3YC{'  
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按某人指示||列入某人帐户by order and for account of one ko<iG]Dv'  
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列入5月份帐目for May account QW_QizR>|  
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编入某中帐项下to pass to the account of||to place to the account of YvP u%=eF  
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寄出清算书to send in an account||to send in render an account b2vc  
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支票薄cheque book $CYB&|d  
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支票陈票人cheque drawer RL
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持票人cheque holder vj:hMPC ZM  
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不记名支票cheque to bearer||bearer cheque Jc#()4  
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记名支票||认人支票cheque to order FrNW@  
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到期支票antedated cheque uW,L<;HnQ  
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未到期支票postdated cheque F<UEipe/N  
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保付支票certified cheque f(O`t}Ed  
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未获兑现支票，退票returned cheque U?6YY`A8  
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横线支票crossed cheque NAj1ORy4pX  
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普通横线general crossing fNi&1J-/  
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特别横线special crossing 6/9h=-w&  
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空白支票blank cheque G6zFCgFJ^y  
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失效支票，过期支票stale cheque \<VwGbzFi  
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普通支票open cheque &50K
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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 V9"Kro  
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支票换现金||兑现to cash a cheque P_t8=d  
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清理票款to clear a cheque 3vOI=ar=L~  
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保证兑现to certify a cheque 4aAr|!8|h!  
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填写支票数额to fill up a cheque ap\2={u^|  
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支票上划线to cross a cheque v>g1\yIw  
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开发支票to make out a cheque " %|CD"
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签发支票，开立支票to draw a cheque||to issue a cheque kOR%<#:J  
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透支支票to overdraw a cheque r7*[k[^[^  
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背书支票to endorse a cheque *kL1r w6  
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请付票款||清付票款to pay a cheque||to honour a cheque `"(7)T{  
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支票退票to dishonour a cheque 4_t aCK  
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拒付支票to refuse a cheque f*5=,$0  
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拒付支票to stop payment of a cheque Q6%m}R  
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提示要求付款to present for payment MQ\:/]a  
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见票即付持票人payable to bearer 5/P?@`/eT  
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支付指定人payable to order lrq !}\aX  
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已过期||无效out of date||stale >t*zY~ R.  
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请给出票人R/D||refer to drawer /~ V"v"7E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X:62)^~'  
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文字与数字不一致words and figures differ UBC[5E$  
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支票 z>y,}#D?C  
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时间已过account closed JHO9d:{-  
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更改处应加盖印章alterations require initials #Wc)wL-Tg  
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时间已过effects not cleared !J2Lp  
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停止付款payment stopped 9MXauTK I  
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支票毁损cheque mutilated }y[o[>  
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汇款||寄钱to remit||to send money T+.wJW:jh  
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寄票供取款||支票支付to send a cheque for payment KY"~Ta`  
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寄款人a remitter d+^4;Hv4  
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收款人a remittee $@#nn5^IX  
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国外汇票foreign Bill g@EKJFjl  
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国内汇票inland Bill (PB|.`_<H  
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跟单汇票documentary bill mC93 &0  
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空头汇票accommodation bill f~U|flL^  
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原始汇票original bill !nYAyjf  
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改写||换新票据renewed bill r%a$u%)oD  
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即期汇票sight bill||bill on demand Ri3m438  
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…days after date||…days after date…日后付款 tN0>5'/  
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…months after date||…months after date…月后付款 LTCj
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见票后…日付款…days after sight||…days sight ,L^L uw'7  
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见票后…月付款…months after sight||…months sight IrVeP&KM+  
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同组票据set of bills L\B+j+~  
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单张汇票sola of exchange||sole of exchange 8[Qw8z5-  
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远期汇票usance bill||bill at usance .xD-eWw3R  
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长期汇票long bill hN}X11  
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短期汇票short bill AD5tuY  
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逾期汇票overdue bill (PNvv/A  
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宽限日期days of grace v|"{x&I.  
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电汇telegraphic transfer （T.T） QL)UPf>Kp  
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邮汇postal order||postal note （Am.）||post office order||money order N7E[wOP  
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本票promissory note （P/N） 5P! ZJ3C  
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押汇负责书||押汇保证书letter of hypothecation $'&5gFr9  
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副保||抵押品||付属担保物collateral security p7k0pS
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担保书trust receipt||letter of indemnity =tP|sYR]^  
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承兑||认付acceptance !Khs
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单张承兑general acceptance 9LFg":  
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有条件承兑qualified acceptance MLR3A s  
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附条件认付conditional acceptance Bf7RW[ -v  
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部分认付partial acceptance   >g

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