[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。   NoSqzJyh  
会计报表statement of account <Bob#Tf ~  
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往来帐目account current ~I8"l@H>  
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现在往来帐||存款额current accout pXh^M{.  
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销货帐account sales [h2p8i'o  
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共同计算帐项joint account )=SYJ-ta<  
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未决帐项outstanding account F~uA-g  
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贷方帐项credit account||creditor account 6m;wO r  
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借方帐项debit account||debtor account q}7Df!<|  
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应付帐||应付未付帐account payable %]= 'Uv^x  
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应收帐||应收未收帐account receivable *z;N  
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新交易||新帐new account ju2X*  
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未决帐||老帐old account l8n[8AT1  
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现金帐cash account W2o8Fu   
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流水帐running account TYLl_nGr  
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暂记帐||未定帐suspense account #L*@~M^]  
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过期帐||延滞帐overdue account||pastdue account r3bvuq,6$  
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杂项帐户sundry account ST[1'T+L  
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详细帐单||明细表detail account kk7:A0._  
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呆帐bad account M>z7H"jCu  
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会计项目title of account e ~,'|~ C5  
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会计薄||帐薄account-book u4^"E+y^S  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered :T
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明细帐account stated 8t \>  
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与…银行开立一户头to open an account with |VEAzY|[#  
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与…银行建立交易to keep account with \ OINzfbr  
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继续记帐to keep account yC*BOJS  
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与…有交易to have an account with ]lYEJ`  
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作成会计帐||有往来帐项to make out an account with ,PxQ[CGg  
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清算||清理债务to make up an account ~o5iCt;w  
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清洁帐目||与…停止交易to close ones account with x}j41E}  
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结帐to close an account cBf{R^>Fd  
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清理未付款to ask an account||to demand an account FWN%JCOj@  
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结清差额to balance the account with 2=+ ,jX{  
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清算to settle an account||to liquidate an account||to square an account 0+i,,^x.  
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审查帐目||监查帐目to audit an account bOKNWI  
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检查帐目to examine an account zSCPp6  
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转入A的帐户to charge the amount to As account D*,H%xA  
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以计帐方式付款to pay on account ~T9[\nU\  
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代理某人||为某人on ones account||on account of one ,cEcMaJ  
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为自己计算||独立帐目on ones own account @eWx4bl  
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由某人收益并负风险on ones account and risk||for ones account and risk 5yID%  
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由某人负担for ones account||for account of one IIZsN*^  
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按某人指示||列入某人帐户by order and for account of one DM95Il[/  
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列入5月份帐目for May account D6WsEd>  
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编入某中帐项下to pass to the account of||to place to the account of kZNZ?A<D  
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寄出清算书to send in an account||to send in render an account Xc^~|%+  
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支票薄cheque book |sh U  
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支票陈票人cheque drawer y(
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持票人cheque holder d9(FwmE  
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不记名支票cheque to bearer||bearer cheque 2wd(0K}b  
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记名支票||认人支票cheque to order MYDSkW  
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到期支票antedated cheque B.?yHaMI
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未到期支票postdated cheque S,H{\c  
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保付支票certified cheque #l O;G k{  
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未获兑现支票，退票returned cheque I I91Ia  
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横线支票crossed cheque
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普通横线general crossing }DSz_^  
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特别横线special crossing DB0xIP~i,?  
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空白支票blank cheque *M"wH_cd  
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失效支票，过期支票stale cheque 6"DvdJ0MB  
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普通支票open cheque P ,i)A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &0#qy 9wx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eN$~@'w  
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支票换现金||兑现to cash a cheque pK3cg|}  
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清理票款to clear a cheque < W?,n%  
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保证兑现to certify a cheque {5to;\.  
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填写支票数额to fill up a cheque q g>i8V  
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支票上划线to cross a cheque K9*K
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开发支票to make out a cheque HsO= %bb  
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签发支票，开立支票to draw a cheque||to issue a cheque ^) SvH  
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透支支票to overdraw a cheque BjB2YO& /  
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背书支票to endorse a cheque 'n=FBu^  
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请付票款||清付票款to pay a cheque||to honour a cheque :dK%=j*ZK  
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支票退票to dishonour a cheque `dj/Uk  
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拒付支票to refuse a cheque L\b$1U!i  
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拒付支票to stop payment of a cheque >`6^1j(3  
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提示要求付款to present for payment UboOIx5:  
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见票即付持票人payable to bearer \+5L.Q  
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支付指定人payable to order 8x+K4B"oe  
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已过期||无效out of date||stale cW MZw|t  
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请给出票人R/D||refer to drawer iA%3cpIc(Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >f_D|;EV  
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文字与数字不一致words and figures differ @w2}WX>  
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支票 S_\RQB\l  
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时间已过account closed P~?u2,.E[  
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更改处应加盖印章alterations require initials 5Lue.U%a  
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时间已过effects not cleared q/]tJ{FI  
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停止付款payment stopped pKp#4Js  
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支票毁损cheque mutilated W[YcYa_tQ  
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汇款||寄钱to remit||to send money s2v\R~T  
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寄票供取款||支票支付to send a cheque for payment 5nEvnnx0  
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寄款人a remitter 6#dx%TC  
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收款人a remittee t 6~|T_]  
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国外汇票foreign Bill $|AvT;4  
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国内汇票inland Bill f *)t<1f  
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跟单汇票documentary bill Kz'W |  
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空头汇票accommodation bill $z` jR*  
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原始汇票original bill ][TS|\\  
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改写||换新票据renewed bill W*VQ"CW{^]  
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即期汇票sight bill||bill on demand '?Hy"5gUA  
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…days after date||…days after date…日后付款 JCE364$$"  
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…months after date||…months after date…月后付款 7!Fu.Ps >  
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见票后…日付款…days after sight||…days sight hLO nX<%a  
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见票后…月付款…months after sight||…months sight E&]S No<  
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同组票据set of bills `5h$@  
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单张汇票sola of exchange||sole of exchange )]rGGN
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远期汇票usance bill||bill at usance 4AUY8Pxp  
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长期汇票long bill ^8E/I]-  
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短期汇票short bill (r:WG!I,  
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逾期汇票overdue bill q0SvZw]f1  
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宽限日期days of grace @v@'8E Q  
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电汇telegraphic transfer （T.T） ]';!r20  
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邮汇postal order||postal note （Am.）||post office order||money order UV@<55)K  
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本票promissory note （P/N） Ow+7o@$"/  
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押汇负责书||押汇保证书letter of hypothecation G8f7N;D  
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副保||抵押品||付属担保物collateral security '^lrGO6 z7  
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担保书trust receipt||letter of indemnity cidS/OH  
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承兑||认付acceptance ojtcKw  
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单张承兑general acceptance z[IG+2  
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有条件承兑qualified acceptance 8I NVn'G  
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附条件认付conditional acceptance D;d'ss;  
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部分认付partial acceptance   %+x
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