[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。   C'JI%HnQ  
会计报表statement of account Y& 6jFT_  
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往来帐目account current TGJz[N y  
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现在往来帐||存款额current accout 2*cNd}qr  
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销货帐account sales C*YQ{Mz(f  
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共同计算帐项joint account EXSH{P O+  
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未决帐项outstanding account H:G``Vq;0m  
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贷方帐项credit account||creditor account ;~F*2)  
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借方帐项debit account||debtor account @1j*\gYz  
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应付帐||应付未付帐account payable 8$uq60JK  
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应收帐||应收未收帐account receivable )a^&7  
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新交易||新帐new account s(X\7Hz_nC  
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未决帐||老帐old account &DW !$b  
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现金帐cash account ` 0@m,  
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流水帐running account M[985bl  
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暂记帐||未定帐suspense account ?jmL4V2-f  
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过期帐||延滞帐overdue account||pastdue account 8A0a/ 7Lj  
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杂项帐户sundry account B
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详细帐单||明细表detail account "Pc}-&  
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呆帐bad account $J4)z&%dr  
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会计项目title of account zv"NbN  
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会计薄||帐薄account-book Z6b]EcP)#  
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营业报告书||损益计算表account of budiness||business report %$Fe
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借贷细帐||交验帐account rendered u-jV@Tz  
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明细帐account stated e1b?TF@lz  
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与…银行开立一户头to open an account with w)&4i$Lk6  
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与…银行建立交易to keep account with cBbumf9C  
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继续记帐to keep account t>a D;|Y  
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与…有交易to have an account with UlNiH  
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作成会计帐||有往来帐项to make out an account with 7K&Uu3m  
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清算||清理债务to make up an account IMM+g]#e  
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清洁帐目||与…停止交易to close ones account with Jqgm>\y  
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结帐to close an account x)Zm5&"Gg  
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清理未付款to ask an account||to demand an account 3*\Q]|SI!  
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结清差额to balance the account with x)N QRd  

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清算to settle an account||to liquidate an account||to square an account ZNDi;6e  
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审查帐目||监查帐目to audit an account K0B<9Wi|  
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检查帐目to examine an account SYf1dbc..u  
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转入A的帐户to charge the amount to As account XjP;O,x  
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以计帐方式付款to pay on account ~Mar  
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代理某人||为某人on ones account||on account of one Ya!%o> J%t  
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为自己计算||独立帐目on ones own account $)X8'1%6  
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由某人收益并负风险on ones account and risk||for ones account and risk zA.0S m  
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由某人负担for ones account||for account of one "dDrw ]P;  
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按某人指示||列入某人帐户by order and for account of one [Y@>,B!V  
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列入5月份帐目for May account t#t[cgI  
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编入某中帐项下to pass to the account of||to place to the account of Q zaD\^OF  
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寄出清算书to send in an account||to send in render an account N6}/TbfAR  
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支票薄cheque book k<^M >` $  
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支票陈票人cheque drawer NSB6 2  
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持票人cheque holder Ms(xQ[#+  
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不记名支票cheque to bearer||bearer cheque $?0ch15/  
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记名支票||认人支票cheque to order DdgiY9a.  
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到期支票antedated cheque Z,38eQpM  
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未到期支票postdated cheque @ivd|*?k0  
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保付支票certified cheque PX 8UVA  
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未获兑现支票，退票returned cheque y~ =H`PAE  
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横线支票crossed cheque 37/n"
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普通横线general crossing !LI<%P)  
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特别横线special crossing `Z?wj@H1`  
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空白支票blank cheque |@Tga_0p  
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失效支票，过期支票stale cheque /~[Lr   
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普通支票open cheque %a;#]d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <>cS@V5j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :HkBP90o  
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支票换现金||兑现to cash a cheque f!Q\M1t)  
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清理票款to clear a cheque }]?Si6_ZZ  
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保证兑现to certify a cheque tli.g  
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填写支票数额to fill up a cheque J3K=z  
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支票上划线to cross a cheque ^URCnJ67Se  
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开发支票to make out a cheque [m t.2.  
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签发支票，开立支票to draw a cheque||to issue a cheque NWB YpGZx  
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透支支票to overdraw a cheque )*|/5wW1  
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背书支票to endorse a cheque R`?l.0  
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请付票款||清付票款to pay a cheque||to honour a cheque fn#8=TIDf  
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支票退票to dishonour a cheque ?Cq7_rq  
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拒付支票to refuse a cheque d1/emwH  
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拒付支票to stop payment of a cheque .J#'k+>  
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提示要求付款to present for payment 3JoY
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见票即付持票人payable to bearer `h}eP[jA  
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支付指定人payable to order E'5*w6  
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已过期||无效out of date||stale VFT@Ic#]  
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请给出票人R/D||refer to drawer Z1Qz LvWs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds " T(hcI   
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文字与数字不一致words and figures differ  a+h$u  
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支票 :I"CQ C[Z  
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时间已过account closed npP C;KD  
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更改处应加盖印章alterations require initials {%jAp11y+O  
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时间已过effects not cleared /iW+<@Mas  
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停止付款payment stopped 9t! d.
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支票毁损cheque mutilated c '|*{%<e2  
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汇款||寄钱to remit||to send money X<ex >sM  
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寄票供取款||支票支付to send a cheque for payment ,f03TBD}  
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寄款人a remitter e8,_"_1:F  
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收款人a remittee h*%p %t<  
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国外汇票foreign Bill [
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国内汇票inland Bill o)Q4+njT@  
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跟单汇票documentary bill g pciv  
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空头汇票accommodation bill o!xCM:+J  
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原始汇票original bill Y XhZWo{B  
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改写||换新票据renewed bill M]8>5Zx.  
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即期汇票sight bill||bill on demand l6zAMyau5  
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…days after date||…days after date…日后付款 VnuG^)S  
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…months after date||…months after date…月后付款 hl]d99Lc  
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见票后…日付款…days after sight||…days sight DzC`yWstP  
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见票后…月付款…months after sight||…months sight uVYn,DB`  
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同组票据set of bills s-
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单张汇票sola of exchange||sole of exchange `&I6=,YLp  
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远期汇票usance bill||bill at usance $%U}k=-  
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长期汇票long bill J^t0M\  
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短期汇票short bill xb7!!PR  
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逾期汇票overdue bill Nf~B 1vkp  
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宽限日期days of grace hHt.No  
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电汇telegraphic transfer （T.T） Mi!ak  
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邮汇postal order||postal note （Am.）||post office order||money order 7")&njQ/x  
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本票promissory note （P/N） gn 9CZ  
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押汇负责书||押汇保证书letter of hypothecation .Vq_O u  
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副保||抵押品||付属担保物collateral security J0Y-e39 `  
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担保书trust receipt||letter of indemnity !P)7t`X  
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承兑||认付acceptance 4gm(gY>[  
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单张承兑general acceptance "Zicac@N  
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有条件承兑qualified acceptance (aH_K07  
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附条件认付conditional acceptance ;,&1  
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部分认付partial acceptance   hMs}r,*