[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。   |=}v^o ZC  
会计报表statement of account u&Dd9k
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往来帐目account current ?GGh )";y  
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现在往来帐||存款额current accout h!>NS ?X7  
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销货帐account sales V.274e  
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共同计算帐项joint account KbV%8nx!!  
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未决帐项outstanding account ?|9$o/Q}  
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贷方帐项credit account||creditor account eL!G, W  
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借方帐项debit account||debtor account $/(H%f&  
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应付帐||应付未付帐account payable dfq5P!'  
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应收帐||应收未收帐account receivable MPd#C*c  
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新交易||新帐new account ;3_Q7;y  
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未决帐||老帐old account :r/rByd '  
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现金帐cash account f i!wrvO  
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流水帐running account BWX&5""  
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暂记帐||未定帐suspense account _H8)O2mJ  
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过期帐||延滞帐overdue account||pastdue account RGtUKr'  
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杂项帐户sundry account Kr q^|DY  
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详细帐单||明细表detail account }u+R,@ l/  
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呆帐bad account s_Dl8O4u  
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会计项目title of account c*1x*'j.  
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会计薄||帐薄account-book kxUGd)S  
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营业报告书||损益计算表account of budiness||business report E>6zwp  
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借贷细帐||交验帐account rendered 4GHIRH C%[  
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明细帐account stated 1k/l7&n"  
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与…银行开立一户头to open an account with 2.l nT{  
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与…银行建立交易to keep account with ca-n:1  
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继续记帐to keep account R$3JbR.  
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与…有交易to have an account with &S-& 'ZAY  
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作成会计帐||有往来帐项to make out an account with 0$_imjZ  
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清算||清理债务to make up an account ^+wz
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清洁帐目||与…停止交易to close ones account with =dw1Q  
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结帐to close an account #~f+F0#%?  
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清理未付款to ask an account||to demand an account Zll^tF#  
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结清差额to balance the account with qR<DQTO<  
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清算to settle an account||to liquidate an account||to square an account .:raeDrd  
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审查帐目||监查帐目to audit an account Pb;`'<*U  
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检查帐目to examine an account ~b[4'm@  
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转入A的帐户to charge the amount to As account X&~ Eo  
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以计帐方式付款to pay on account nQH d\/B  
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代理某人||为某人on ones account||on account of one ')-(N um  
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为自己计算||独立帐目on ones own account K-C,+ eI  
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由某人收益并负风险on ones account and risk||for ones account and risk 3/=QZ8HA&-  
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由某人负担for ones account||for account of one walRqlo
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account %,cFX[D/)  
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编入某中帐项下to pass to the account of||to place to the account of }a1Sfl@`3  
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寄出清算书to send in an account||to send in render an account mh7sY;SvM  
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支票薄cheque book \u-e\w  
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支票陈票人cheque drawer ^r_lj$:+$  
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持票人cheque holder /+t[,  
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不记名支票cheque to bearer||bearer cheque ZHF(q6T  
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记名支票||认人支票cheque to order _6UAeZ*M  
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到期支票antedated cheque _=*tDa  
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未到期支票postdated cheque ?6iatI !  
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保付支票certified cheque Pb8Z))9j  
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未获兑现支票，退票returned cheque )Bn>/-  
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横线支票crossed cheque M=AvD(+ha  
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普通横线general crossing (HaKF7Jsi  
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特别横线special crossing .^LL9{?  
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空白支票blank cheque ]`@]<6  
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失效支票，过期支票stale cheque pYfV~Q^3  
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普通支票open cheque 2>$F 0 M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8jjFC9Cbn0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z+k=|RMau  
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支票换现金||兑现to cash a cheque +mc[S  
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清理票款to clear a cheque lMC{SfdH  
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保证兑现to certify a cheque eyT>wma0  
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填写支票数额to fill up a cheque veUa|Bx.(v  
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支票上划线to cross a cheque |(V?,^b^ro  
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开发支票to make out a cheque 7}4'dW.  
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签发支票，开立支票to draw a cheque||to issue a cheque :n'yQ#[rn  
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透支支票to overdraw a cheque D|d4:;7  
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背书支票to endorse a cheque _1^8xFe2  
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请付票款||清付票款to pay a cheque||to honour a cheque )K~w'TUr  
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支票退票to dishonour a cheque Q>.B
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拒付支票to refuse a cheque $<B +K  
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拒付支票to stop payment of a cheque .xO _E1Ku;  
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提示要求付款to present for payment H@{Objh
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见票即付持票人payable to bearer XCDSmZ  
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支付指定人payable to order m0|K#^  
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已过期||无效out of date||stale 7+}JgUh  
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请给出票人R/D||refer to drawer "O*x' XhN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -Ep!- a  
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文字与数字不一致words and figures differ jin db#)bz  
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支票 !9;)N,  
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时间已过account closed xRum*}|4  
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更改处应加盖印章alterations require initials =E(#YCx  
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时间已过effects not cleared kA4@`YCl  
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停止付款payment stopped wN97_Y=`n  
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支票毁损cheque mutilated dRW$T5dac  
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汇款||寄钱to remit||to send money +bA%  
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寄票供取款||支票支付to send a cheque for payment o(!@7Lqq  
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寄款人a remitter ml6u1+v5  
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收款人a remittee V`kMCE;?l  
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国外汇票foreign Bill OhVs#^  
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国内汇票inland Bill "ZrOrdlg+A  
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跟单汇票documentary bill s58C2  
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空头汇票accommodation bill 'Gl&Pa1g?  
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原始汇票original bill *.#oxcll  
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改写||换新票据renewed bill :,B7-kBw  
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即期汇票sight bill||bill on demand bi[IqU!9  
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…days after date||…days after date…日后付款 ntFT>g{ B  
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…months after date||…months after date…月后付款 z2_6??tS/c  
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见票后…日付款…days after sight||…days sight 21hv%CF\9  
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见票后…月付款…months after sight||…months sight ,#MCn  
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同组票据set of bills y!tC20Q   
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单张汇票sola of exchange||sole of exchange Bn@(zHG+5&  
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远期汇票usance bill||bill at usance kuyjnSo9i  
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长期汇票long bill DL$@?.?I  
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短期汇票short bill ;)N>t\v  
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逾期汇票overdue bill 'yMF~r3J  
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宽限日期days of grace uj :%#u  
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电汇telegraphic transfer （T.T） |yx6X{$k  
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邮汇postal order||postal note （Am.）||post office order||money order +HBd %1  
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本票promissory note （P/N） 17`1 SGZ  
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押汇负责书||押汇保证书letter of hypothecation =weSyZ1~  
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副保||抵押品||付属担保物collateral security :Of^xj>
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担保书trust receipt||letter of indemnity .>WxDQIo  
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承兑||认付acceptance PpAu!2lt9  
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单张承兑general acceptance z*a:L}$  
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有条件承兑qualified acceptance xCc[#0R{  
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附条件认付conditional acceptance wY[+ZT  
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部分认付partial acceptance   &7K?
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