[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。   {qx"/;3V  
会计报表statement of account C62<pLJf  
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往来帐目account current c89RuI `B~  

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现在往来帐||存款额current accout Cog:6Gnw  
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销货帐account sales |/<iydP  
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共同计算帐项joint account >Y\4v}-  
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未决帐项outstanding account $K,aLcu  
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贷方帐项credit account||creditor account B[$SA-ZHi  
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借方帐项debit account||debtor account >eEf|tKO  
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应付帐||应付未付帐account payable 3(}?f  
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应收帐||应收未收帐account receivable Fj&vWj`*  
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新交易||新帐new account jxoEOE A  
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未决帐||老帐old account stDn{x.
 
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现金帐cash account xz%ig^L  
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流水帐running account Hc+<(g  
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暂记帐||未定帐suspense account P*LcWrK  
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过期帐||延滞帐overdue account||pastdue account t #AQD]h  
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杂项帐户sundry account IM#+@vv  
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详细帐单||明细表detail account *dQRs
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呆帐bad account A1@-;/H3  
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会计项目title of account jn7}jWA  
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会计薄||帐薄account-book V.F 's(o  
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营业报告书||损益计算表account of budiness||business report V?"^Ff3m!  
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借贷细帐||交验帐account rendered .$yw;go3  
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明细帐account stated BOWTH{KR<<  
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与…银行开立一户头to open an account with e%P;Jj476  
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与…银行建立交易to keep account with }.'%gJrS  
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继续记帐to keep account M;9+L&p=  
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与…有交易to have an account with [vi4,'wm  
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作成会计帐||有往来帐项to make out an account with hK"=~\,  
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清算||清理债务to make up an account GW#kaqC1  
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清洁帐目||与…停止交易to close ones account with u s0'7|{q  
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结帐to close an account ;40m goN  
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清理未付款to ask an account||to demand an account O}-7 V5  
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结清差额to balance the account with $te,\$&}  
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清算to settle an account||to liquidate an account||to square an account cQ41NX@I  
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审查帐目||监查帐目to audit an account \Ji2uGT  
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检查帐目to examine an account m#$za7  
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转入A的帐户to charge the amount to As account :"^< aLj  
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以计帐方式付款to pay on account "3|"rc&F#  
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代理某人||为某人on ones account||on account of one /VO@>Hoh  
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为自己计算||独立帐目on ones own account nj0AO0  
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由某人收益并负风险on ones account and risk||for ones account and risk %Dls36F  
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由某人负担for ones account||for account of one _L'cyH.cn  
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按某人指示||列入某人帐户by order and for account of one eQVPxt2N  
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列入5月份帐目for May account W}2 &Pax  
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编入某中帐项下to pass to the account of||to place to the account of 7;}3{z  
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寄出清算书to send in an account||to send in render an account BZ;}ROmqk  
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支票薄cheque book QYTTP6 Gz+  
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支票陈票人cheque drawer &:
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持票人cheque holder ,M@m4bx  
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不记名支票cheque to bearer||bearer cheque mfngbFa1  
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记名支票||认人支票cheque to order hD$p ;LF  
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到期支票antedated cheque c{,y{2c]LT  
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未到期支票postdated cheque Gf H*,1x   
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保付支票certified cheque fVH*dX'Jz  
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未获兑现支票，退票returned cheque (ET ;LH3  
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横线支票crossed cheque =mKfFeO.  
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普通横线general crossing s;B j 7]  
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特别横线special crossing lh,ylh  
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空白支票blank cheque &'5@azU  
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失效支票，过期支票stale cheque v8=?HUDd  
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普通支票open cheque pqyWv;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VHXI@UT*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .S~@BI(|<  
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支票换现金||兑现to cash a cheque E2^ KK:4s  
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清理票款to clear a cheque Err4 %-  
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保证兑现to certify a cheque Z5((1J9  
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填写支票数额to fill up a cheque &MCy.(jN  
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支票上划线to cross a cheque Rw{$
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开发支票to make out a cheque ?nQ_w0j  
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签发支票，开立支票to draw a cheque||to issue a cheque j: 7*3@f  
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透支支票to overdraw a cheque &=YSM.G  
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背书支票to endorse a cheque $0_^=DEW  
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请付票款||清付票款to pay a cheque||to honour a cheque ^V[/(Lq  
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支票退票to dishonour a cheque Z
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拒付支票to refuse a cheque $*k)|4
 
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拒付支票to stop payment of a cheque o+NMA (  
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提示要求付款to present for payment Y(_KizBY  
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见票即付持票人payable to bearer D|l,08n"?  
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支付指定人payable to order Y6
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已过期||无效out of date||stale Di>rO038  
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请给出票人R/D||refer to drawer `N}d}O8   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zsj`F9*e  
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文字与数字不一致words and figures differ zC=a3  
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支票 E=AVrv5T  
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时间已过account closed zT[6eZ8m  
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更改处应加盖印章alterations require initials RNWX.g)b  
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时间已过effects not cleared 8]bz( P#  
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停止付款payment stopped /[=E0_t+  
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支票毁损cheque mutilated eg<pa'Hw  
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汇款||寄钱to remit||to send money w5,Mb  
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寄票供取款||支票支付to send a cheque for payment )8,|-o=  
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寄款人a remitter $IX\O  
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收款人a remittee [f/I2  
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国外汇票foreign Bill ~h$wH{-U#  
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国内汇票inland Bill 9902+pW  
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跟单汇票documentary bill v,@F|c?_S  
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空头汇票accommodation bill i^msjA  
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原始汇票original bill T{v>-xBRy  
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改写||换新票据renewed bill ;&b.T}Nf06  
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即期汇票sight bill||bill on demand saf&dd  
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…days after date||…days after date…日后付款 co8"sz0(U  

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…months after date||…months after date…月后付款 %QmxA 7fW  
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见票后…日付款…days after sight||…days sight T;TA7{B  
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见票后…月付款…months after sight||…months sight RGKYW>$0RR  
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同组票据set of bills U1_@F$mq<  
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单张汇票sola of exchange||sole of exchange #'D" 'B  
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远期汇票usance bill||bill at usance lGwl1,=  
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长期汇票long bill DI
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短期汇票short bill %~L>1ShtU  
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逾期汇票overdue bill k.("3R6v:  
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宽限日期days of grace Bjk]ZU0T  
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电汇telegraphic transfer （T.T） G'3qzBJ#  
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邮汇postal order||postal note （Am.）||post office order||money order | N0Z-|  
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本票promissory note （P/N） (WJ${OW  

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押汇负责书||押汇保证书letter of hypothecation XGP6L0j  
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副保||抵押品||付属担保物collateral security XsnF~)YW  
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担保书trust receipt||letter of indemnity sB;@>NY  
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承兑||认付acceptance '1M7M(va  
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单张承兑general acceptance v|U(+O  
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有条件承兑qualified acceptance }Ho Qwy|&  
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附条件认付conditional acceptance ) $PDo 7#  
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部分认付partial acceptance   qWmQ-|Py