[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。   uAUp5XP|Z  
会计报表statement of account 28a$NP\KW  
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往来帐目account current wjrG7*_Y4v  
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现在往来帐||存款额current accout z 8E1m"  
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销货帐account sales `<U5z$^QTw  
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共同计算帐项joint account /`3#4=5-  
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未决帐项outstanding account d$G}iJ8$mp  
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贷方帐项credit account||creditor account 2%]Z Kd  
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借方帐项debit account||debtor account V kjuy
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应付帐||应付未付帐account payable n<7u>;SJQ  
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应收帐||应收未收帐account receivable @1:0h9%  
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新交易||新帐new account y(iY  
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未决帐||老帐old account "N5!mpD"  
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现金帐cash account 'xE _Cj  
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流水帐running account Qk976  
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暂记帐||未定帐suspense account B9,^mE#  
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过期帐||延滞帐overdue account||pastdue account {{yZ@> o6  
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杂项帐户sundry account p-SJ6Gg 9  
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详细帐单||明细表detail account ACq7dLys,B  
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呆帐bad account 'T<iHV&  
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会计项目title of account 26vp1  
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会计薄||帐薄account-book $
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营业报告书||损益计算表account of budiness||business report L2Pujk  
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借贷细帐||交验帐account rendered G6@M&u5RT  
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明细帐account stated `K~AhlJUQ  
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与…银行开立一户头to open an account with . 8N.l^0,  
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与…银行建立交易to keep account with ./Q,  
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继续记帐to keep account (jU6GJRP  
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与…有交易to have an account with EdZ\1'&/9  
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作成会计帐||有往来帐项to make out an account with 34\(7JO  
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清算||清理债务to make up an account AL>$HB$  

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清洁帐目||与…停止交易to close ones account with p<M\U"5Ye  
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结帐to close an account yj^+G  
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清理未付款to ask an account||to demand an account 8By|@LO  
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结清差额to balance the account with "I(xgx*  
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清算to settle an account||to liquidate an account||to square an account i>(e}<i  
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审查帐目||监查帐目to audit an account P-9<YN  
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检查帐目to examine an account P'_H/r/#  
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转入A的帐户to charge the amount to As account @H=:)*;  
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以计帐方式付款to pay on account RNe^; B  
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代理某人||为某人on ones account||on account of one maN l^i
 
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为自己计算||独立帐目on ones own account X"fb;sGT  
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由某人收益并负风险on ones account and risk||for ones account and risk }n>p4W"OM  
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由某人负担for ones account||for account of one ;;#q
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按某人指示||列入某人帐户by order and for account of one zo4qG+>o  
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列入5月份帐目for May account +l HjC$  
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编入某中帐项下to pass to the account of||to place to the account of OCBg R4I  
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寄出清算书to send in an account||to send in render an account @$[?z9ck"  
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支票薄cheque book A#EDkU,  
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支票陈票人cheque drawer >0ow7Uw;  
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持票人cheque holder Azl&mu  
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不记名支票cheque to bearer||bearer cheque }$SavB#SBP  
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记名支票||认人支票cheque to order ,(qRc(Ho  
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到期支票antedated cheque $rv8K j
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未到期支票postdated cheque WA)yfo0A  
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保付支票certified cheque :W!7mna  
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未获兑现支票，退票returned cheque BLfTsNzmt  
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横线支票crossed cheque mn, =i  
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普通横线general crossing QdT}wkX  
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特别横线special crossing 2|3)S`WZl  
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空白支票blank cheque 7!@-*/|!S9  
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失效支票，过期支票stale cheque j
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普通支票open cheque /1"(cQ%?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I8wXuIN_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g[1gF&  
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支票换现金||兑现to cash a cheque  3,p]/Z_  
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清理票款to clear a cheque Ja,w
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保证兑现to certify a cheque (61EDKNd9  
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填写支票数额to fill up a cheque ;T"zV{;7BR  
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支票上划线to cross a cheque i*|\KM?P  
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开发支票to make out a cheque wb]%m1H`:  
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签发支票，开立支票to draw a cheque||to issue a cheque k[bD\'
  
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透支支票to overdraw a cheque tmv&U;0Z  
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背书支票to endorse a cheque +b.g$CRr  
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请付票款||清付票款to pay a cheque||to honour a cheque F<L EQ7T  
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支票退票to dishonour a cheque 'JCZ]pZ  
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拒付支票to refuse a cheque mp=
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拒付支票to stop payment of a cheque Of"  
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提示要求付款to present for payment i>D.!x  
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见票即付持票人payable to bearer i(AT8Bo2  
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支付指定人payable to order v*r7Zz6l  
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已过期||无效out of date||stale )2bvQy8K  
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请给出票人R/D||refer to drawer cki81bOT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y ~L2  
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文字与数字不一致words and figures differ Pb1*\+  
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支票 @JD;k>  
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时间已过account closed T)H{  
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更改处应加盖印章alterations require initials ]j`c]
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时间已过effects not cleared xT   
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停止付款payment stopped 2/"u
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支票毁损cheque mutilated P} 0%-JC  
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汇款||寄钱to remit||to send money !,6c ~ w  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter u~WVGjoQ  
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收款人a remittee {<R2UI5m5  
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国外汇票foreign Bill |mGFts}0o'  
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国内汇票inland Bill ms*(9l.hOK  
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跟单汇票documentary bill :,'wVS8"]  
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空头汇票accommodation bill @mw5~+  
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原始汇票original bill lDYyqG4  
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改写||换新票据renewed bill ;<Ar =?  
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即期汇票sight bill||bill on demand WD]pU  
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…days after date||…days after date…日后付款 MZSy6 v  
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…months after date||…months after date…月后付款 YG@t5j#b  
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见票后…日付款…days after sight||…days sight N/%WsQp  
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见票后…月付款…months after sight||…months sight bCo7*<I4  
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同组票据set of bills *5%d XixN  
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单张汇票sola of exchange||sole of exchange _FpTFf
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远期汇票usance bill||bill at usance ,K)_OVB  
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长期汇票long bill * @ 3Ag(  
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短期汇票short bill 8(pp2rlR  
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逾期汇票overdue bill $"+djI?E9  
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宽限日期days of grace nyQ&f'<  
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电汇telegraphic transfer （T.T） aS{|uE]  
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邮汇postal order||postal note （Am.）||post office order||money order 8EW_V$>R  
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本票promissory note （P/N） !hJ+Lp_  
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押汇负责书||押汇保证书letter of hypothecation cr%"$1sY;  
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副保||抵押品||付属担保物collateral security w mn+  
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担保书trust receipt||letter of indemnity [)H&
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承兑||认付acceptance 9Vg?{v!yn  
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单张承兑general acceptance "H7dft/  
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有条件承兑qualified acceptance @P#N2:jwj  
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附条件认付conditional acceptance .k# U]M  
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部分认付partial acceptance   ap.K=-H