[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。   J0|/g2%0  
会计报表statement of account A"S})  
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往来帐目account current a*%>H(x  
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现在往来帐||存款额current accout T4\,b  
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销货帐account sales 4y)"IOd#|  
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共同计算帐项joint account !:e}d+F  
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未决帐项outstanding account bU_9GGG|  
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贷方帐项credit account||creditor account *^" 4 )  

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借方帐项debit account||debtor account gpE5ua&  
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应付帐||应付未付帐account payable "C}nS=]8m  
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应收帐||应收未收帐account receivable WWq)CwR  
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新交易||新帐new account "L{;=-e  
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未决帐||老帐old account y>Nlj%XH  
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现金帐cash account ab3" ?.3m  
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流水帐running account ^R K[-tVV  
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暂记帐||未定帐suspense account 8
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过期帐||延滞帐overdue account||pastdue account _Se>X=  
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杂项帐户sundry account C7)].vUN  
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详细帐单||明细表detail account z2nDD6N  
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呆帐bad account nA% -<  

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会计项目title of account 9)mJo(  
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会计薄||帐薄account-book U'Vz   
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营业报告书||损益计算表account of budiness||business report $yc&f(Tv  
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借贷细帐||交验帐account rendered C2DNyMu  
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明细帐account stated u3ce\  
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与…银行开立一户头to open an account with [Zgy,j\\  
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与…银行建立交易to keep account with fZXd<Fg+  
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继续记帐to keep account Z#^2F8,]  
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与…有交易to have an account with  [o>/2  
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作成会计帐||有往来帐项to make out an account with &X +@,!  
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清算||清理债务to make up an account b!_l(2  
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清洁帐目||与…停止交易to close ones account with ^3AJYu  
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结帐to close an account <6-(a;T!7  
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清理未付款to ask an account||to demand an account L'z?M]  
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结清差额to balance the account with -7;RPHJs  
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清算to settle an account||to liquidate an account||to square an account cS{l2}E  
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审查帐目||监查帐目to audit an account } vcr71u  
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检查帐目to examine an account G|Q}.v  
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转入A的帐户to charge the amount to As account 7+=j]+O  
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以计帐方式付款to pay on account <2|x]b8  
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代理某人||为某人on ones account||on account of one Uf_w o  
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为自己计算||独立帐目on ones own account f ( UcJx  
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由某人收益并负风险on ones account and risk||for ones account and risk :!{aey  
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由某人负担for ones account||for account of one rKi)VVkx_  
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按某人指示||列入某人帐户by order and for account of one G)b]uX  
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列入5月份帐目for May account G-,PsXSwe  
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编入某中帐项下to pass to the account of||to place to the account of 1 4(?mM3   
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寄出清算书to send in an account||to send in render an account Ep0Aogp29  
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支票薄cheque book UDp"+nS  
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支票陈票人cheque drawer 5!y3=.j  
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持票人cheque holder Snh\Fgdz  
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不记名支票cheque to bearer||bearer cheque u&pLF%'EQ  
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记名支票||认人支票cheque to order Zz/w>kAG*{  
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到期支票antedated cheque u6B (f;  

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未到期支票postdated cheque
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保付支票certified cheque
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未获兑现支票，退票returned cheque ;7 IVg[f  
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横线支票crossed cheque ^g~-$t<!  
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普通横线general crossing KJ(zLwQ:  
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特别横线special crossing VfZ/SByh7p  
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空白支票blank cheque *b.>pY?2|  
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失效支票，过期支票stale cheque MhJ`>.z1  
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普通支票open cheque 7Y!^88,f.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %!eK"DKG^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y"){?  
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支票换现金||兑现to cash a cheque *, {b]6v  
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清理票款to clear a cheque mBnC]$<R  
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保证兑现to certify a cheque >\@6i s  
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填写支票数额to fill up a cheque 31bKgU{  
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支票上划线to cross a cheque 9MGA#a  
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开发支票to make out a cheque ]")i~-|R  
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签发支票，开立支票to draw a cheque||to issue a cheque GLk7#Y  
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透支支票to overdraw a cheque @NV$!FB<  
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背书支票to endorse a cheque WM >9sJf  
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请付票款||清付票款to pay a cheque||to honour a cheque |7f}icXKur  
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支票退票to dishonour a cheque H:0-.a^ZS  
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拒付支票to refuse a cheque N\xqy-L9  
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拒付支票to stop payment of a cheque K=!J=R;  
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提示要求付款to present for payment U); ,Opr  
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见票即付持票人payable to bearer \yM[?/<  
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支付指定人payable to order N*@bJ*0  
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已过期||无效out of date||stale ~tz[=3!1H  
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请给出票人R/D||refer to drawer WL$WWA08_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dJCu`34Y'|  
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文字与数字不一致words and figures differ ?#]c{Tlpz  
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支票 f~"3#MaV  
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时间已过account closed `[Lap=.'.  
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更改处应加盖印章alterations require initials !y*V;J  
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时间已过effects not cleared 93YD\R+q  
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停止付款payment stopped ~ocd4,d=  
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支票毁损cheque mutilated ?u8+F  
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汇款||寄钱to remit||to send money @W^g(I(w  
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寄票供取款||支票支付to send a cheque for payment {\0R[+d  
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寄款人a remitter oNiS"\t  
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收款人a remittee Oq!u `g9  
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国外汇票foreign Bill R~c(^.|r  
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国内汇票inland Bill 0<>iMrD  
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跟单汇票documentary bill $p9XXZ"*  
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空头汇票accommodation bill *nC<1.JW  
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原始汇票original bill PUlb(3p `  
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改写||换新票据renewed bill qi/%&)
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即期汇票sight bill||bill on demand Q"Bgr&RJ  
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…days after date||…days after date…日后付款 oxad}Y  
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…months after date||…months after date…月后付款 -<<!eH  
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见票后…日付款…days after sight||…days sight C8n1j2G\  
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见票后…月付款…months after sight||…months sight s5z@`M5'm  
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同组票据set of bills %%DK?{jo`  
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单张汇票sola of exchange||sole of exchange dm.3.xXq  
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远期汇票usance bill||bill at usance I5D\Z  
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长期汇票long bill .^v7LF]Q  
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短期汇票short bill ___+5r21\  
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逾期汇票overdue bill VSSiuo'5w  
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宽限日期days of grace *'`-plS7  
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电汇telegraphic transfer （T.T） >MhkNy  
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邮汇postal order||postal note （Am.）||post office order||money order %8$wod6  
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本票promissory note （P/N） LXx3  
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押汇负责书||押汇保证书letter of hypothecation 20Rgw  
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副保||抵押品||付属担保物collateral security =F:d#j>F  
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担保书trust receipt||letter of indemnity f^]2qoN  
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承兑||认付acceptance fNlU c  
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单张承兑general acceptance gmM79^CEF  
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有条件承兑qualified acceptance zz$*upxK  
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附条件认付conditional acceptance a(<nk5  
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部分认付partial acceptance   PgxU;N7Y