[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。   r^_8y8&l  
会计报表statement of account AvRZf-Geg  
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往来帐目account current JM -Tp!C>  
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现在往来帐||存款额current accout -]~U_J]  
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销货帐account sales *:\-:*  
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共同计算帐项joint account `x~k}  
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未决帐项outstanding account 99G/(Z}  
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贷方帐项credit account||creditor account Sq%BfP)a(  
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借方帐项debit account||debtor account s!nFc{  
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应付帐||应付未付帐account payable '`T.K<  
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应收帐||应收未收帐account receivable /XEcA5C<  
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新交易||新帐new account +>KWYPH  
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未决帐||老帐old account rVzjLk
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现金帐cash account jeN_ sm81b  
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流水帐running account ?#ndMv!$  
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暂记帐||未定帐suspense account [Rs5hO  
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过期帐||延滞帐overdue account||pastdue account ^>.?kh9z  
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杂项帐户sundry account wHWd~K_q  
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详细帐单||明细表detail account .oO_x>  
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呆帐bad account ]r$S{<  
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会计项目title of account `dMOBYV  
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会计薄||帐薄account-book &~ 6Z)}  
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营业报告书||损益计算表account of budiness||business report /cJ$` pN  
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借贷细帐||交验帐account rendered YCeE?S1gk3  
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明细帐account stated bG^E]
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与…银行开立一户头to open an account with ti`
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与…银行建立交易to keep account with qX0IHe
  
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继续记帐to keep account +C/K@:p  
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与…有交易to have an account with =k2+VI  
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作成会计帐||有往来帐项to make out an account with `;hsOfo  
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清算||清理债务to make up an account 6%U1%
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清洁帐目||与…停止交易to close ones account with 17$JBQ,[  
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结帐to close an account F!|Z_6\tv:  
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清理未付款to ask an account||to demand an account me1ac\  
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结清差额to balance the account with 9C|T/+R  
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清算to settle an account||to liquidate an account||to square an account }s}b]v  
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审查帐目||监查帐目to audit an account a}
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检查帐目to examine an account q&jZmr  
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转入A的帐户to charge the amount to As account *vJ1~SRV  
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以计帐方式付款to pay on account  9.zy`}  
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代理某人||为某人on ones account||on account of one n_$l
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为自己计算||独立帐目on ones own account kVkV~  
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由某人收益并负风险on ones account and risk||for ones account and risk (G#)[0<fX  
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由某人负担for ones account||for account of one hAG++
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按某人指示||列入某人帐户by order and for account of one ;?=] ffa{  
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列入5月份帐目for May account ghbxRnU}  
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编入某中帐项下to pass to the account of||to place to the account of %pL ,A5M  
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寄出清算书to send in an account||to send in render an account rm2{PV<+d  
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支票薄cheque book \w^U<_zq  
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支票陈票人cheque drawer :#d$[:r#  
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持票人cheque holder [FF%HRce,.  
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不记名支票cheque to bearer||bearer cheque (yc$W9  
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记名支票||认人支票cheque to order cg1<  
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到期支票antedated cheque kl3#&>e  
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未到期支票postdated cheque WAqR70{KM  
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保付支票certified cheque sl |S9Ix  
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未获兑现支票，退票returned cheque rZ:  
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横线支票crossed cheque ?D57HCd`n  
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普通横线general crossing '~liDz*O   
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特别横线special crossing :T%,.sH  
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空白支票blank cheque 4J94iI>S.l  
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失效支票，过期支票stale cheque Q`r1pO  
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普通支票open cheque =k3QymA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7F}I .,<W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #?}Y~Oe  
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支票换现金||兑现to cash a cheque A{&Etu(K  
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清理票款to clear a cheque Z;WqKIM#  
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保证兑现to certify a cheque !X[lNtO  
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填写支票数额to fill up a cheque >A2& Mjo  
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支票上划线to cross a cheque CZwZ#WV6  
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开发支票to make out a cheque Hej0l^  
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签发支票，开立支票to draw a cheque||to issue a cheque 7J$ ^R6rh  
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透支支票to overdraw a cheque Kpj0IfC,10  
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背书支票to endorse a cheque FUq@ dUv  
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请付票款||清付票款to pay a cheque||to honour a cheque "b -KVZ  
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支票退票to dishonour a cheque ly,d =  
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拒付支票to refuse a cheque (VBoZP=W  
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拒付支票to stop payment of a cheque IybMO5Mwn  
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提示要求付款to present for payment 2psI\7UjA]  
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见票即付持票人payable to bearer TS=p8@w}  
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支付指定人payable to order :Q&8DC#]  
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已过期||无效out of date||stale 8  wC3}U  
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请给出票人R/D||refer to drawer i]F,Y;&|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OZk(VMuI  
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文字与数字不一致words and figures differ VCvuZU{<  
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支票 J. {[>  
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时间已过account closed Hyq|%\A  
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更改处应加盖印章alterations require initials GH^i,88  
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时间已过effects not cleared VA2%2g2n{  
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停止付款payment stopped {kW!|h&'  
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支票毁损cheque mutilated yUEUIPL  
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汇款||寄钱to remit||to send money p?8>9  
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寄票供取款||支票支付to send a cheque for payment }54\NSj0  
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寄款人a remitter a>""MC2  
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收款人a remittee .}a@OLJd  
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国外汇票foreign Bill 5_=&U-? H  
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国内汇票inland Bill k]I<%  
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跟单汇票documentary bill ?WUu@Z  
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空头汇票accommodation bill g($y4~#  
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原始汇票original bill Pm" ,7  
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改写||换新票据renewed bill K$f~Fft  
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即期汇票sight bill||bill on demand -C.eXR{s  
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…days after date||…days after date…日后付款 qj=12;  
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…months after date||…months after date…月后付款 hM+nA::w  
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见票后…日付款…days after sight||…days sight ,!u^E|24  
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见票后…月付款…months after sight||…months sight e|]g?!  
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同组票据set of bills C^l)
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单张汇票sola of exchange||sole of exchange ];j
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远期汇票usance bill||bill at usance m,]Tl;f  
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长期汇票long bill }1Wo#b+  
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短期汇票short bill LOe!qt\&  
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逾期汇票overdue bill Gf]oRNP,N  
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宽限日期days of grace uCmdNY  
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电汇telegraphic transfer （T.T） OJkPlDym  
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邮汇postal order||postal note （Am.）||post office order||money order v-OGY[|97  
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本票promissory note （P/N） |!IJ/ivEgw  
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押汇负责书||押汇保证书letter of hypothecation I~4`NV0  
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副保||抵押品||付属担保物collateral security 9 HP)@66  
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担保书trust receipt||letter of indemnity &Q CqaJ-  
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承兑||认付acceptance Fi*6ud\n!  
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单张承兑general acceptance AO^F6Y/  
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有条件承兑qualified acceptance #1m!,tC  
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附条件认付conditional acceptance Z/Mp=273  
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部分认付partial acceptance   17} ;I7