[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。   54J<ZXCs  
会计报表statement of account hDlk! #*  
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往来帐目account current kM3BP& 3m1  
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现在往来帐||存款额current accout d<7J)zUm3  
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销货帐account sales 38q@4U=aiw  
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共同计算帐项joint account Rc6 )v  
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未决帐项outstanding account 4(aesZ8h  
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贷方帐项credit account||creditor account o~-X7)]  
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借方帐项debit account||debtor account 3K?0PRg  
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应付帐||应付未付帐account payable D`t
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应收帐||应收未收帐account receivable rp'fli?0e  
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新交易||新帐new account 40#KcbMa|  
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未决帐||老帐old account jVA~]a  
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现金帐cash account ]~q N<x  
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流水帐running account OpL6Y+<  
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暂记帐||未定帐suspense account I)Lb"  
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过期帐||延滞帐overdue account||pastdue account =+"'=o  
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杂项帐户sundry account p&4n3%(R@  
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详细帐单||明细表detail account O2,g]t~C  
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呆帐bad account Dgm%Ng  
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会计项目title of account ~1'468  
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会计薄||帐薄account-book e\_6/j7'  
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营业报告书||损益计算表account of budiness||business report 3rY /6{  
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借贷细帐||交验帐account rendered \Ep/'Tj&  
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明细帐account stated ]2%P``Yj  
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与…银行开立一户头to open an account with |2<f<k/UT  
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与…银行建立交易to keep account with >1U@NK)HfY  
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继续记帐to keep account LXC`Zq\  
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与…有交易to have an account with aF{i A\  
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作成会计帐||有往来帐项to make out an account with !;aC9VhSU  
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清算||清理债务to make up an account .&x?`pER  
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清洁帐目||与…停止交易to close ones account with '+I 2$xE  
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结帐to close an account wt.{Fqm  
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清理未付款to ask an account||to demand an account A Wh*<H  
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结清差额to balance the account with ?> MoV5  
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清算to settle an account||to liquidate an account||to square an account "4k=(R?  
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审查帐目||监查帐目to audit an account ul=a\;3x#|  
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检查帐目to examine an account `^bvj]>l  
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转入A的帐户to charge the amount to As account p-yOiG8b}  
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以计帐方式付款to pay on account 7z&adkG:  
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代理某人||为某人on ones account||on account of one spU!t-n67  
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为自己计算||独立帐目on ones own account d1uG[  
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由某人收益并负风险on ones account and risk||for ones account and risk tgvpf/cQ  
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由某人负担for ones account||for account of one n<%=~1iY+  
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按某人指示||列入某人帐户by order and for account of one pRrqs+IJZ\  
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列入5月份帐目for May account 38*'8=Y#>  
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编入某中帐项下to pass to the account of||to place to the account of @tE&<[e  
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寄出清算书to send in an account||to send in render an account s0\f9D  
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支票薄cheque book <=)D=Ax/_[  
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支票陈票人cheque drawer C-a*EG   
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持票人cheque holder |5}rX!wS4  
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不记名支票cheque to bearer||bearer cheque ih+*T1#:(  
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记名支票||认人支票cheque to order >-_:*/66!  
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到期支票antedated cheque T:K"  
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未到期支票postdated cheque YVQ_tCC_!  
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保付支票certified cheque Vl5SL{+D  
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未获兑现支票，退票returned cheque 2-vJv+-
 
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横线支票crossed cheque Yw$a{5g  
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普通横线general crossing !GlnQ`T  
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特别横线special crossing L*zbike  
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空白支票blank cheque [leW/2i  
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失效支票，过期支票stale cheque U8CWz!;Qz  
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普通支票open cheque W[@i;f^g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dc5bkm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /nc~T3j  
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支票换现金||兑现to cash a cheque A:kkCG!~Nf  
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清理票款to clear a cheque fs&,
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保证兑现to certify a cheque w|=gSC-o  
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填写支票数额to fill up a cheque Am=wEu[b  
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支票上划线to cross a cheque 2A*/C7
 
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开发支票to make out a cheque 3@G;'|z  
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签发支票，开立支票to draw a cheque||to issue a cheque JX{KYU  
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透支支票to overdraw a cheque 6)ycmu;!$  
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背书支票to endorse a cheque ]c}=5m/  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque |q_ !. a  
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拒付支票to refuse a cheque 0O~p7D  
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拒付支票to stop payment of a cheque Q2eXK[?*  
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提示要求付款to present for payment t+Z`n(>  
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见票即付持票人payable to bearer yG&2UqX  
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支付指定人payable to order 'L{p,  
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已过期||无效out of date||stale MdC<4^|  
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请给出票人R/D||refer to drawer 5j eO"jB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ug*D52?  
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文字与数字不一致words and figures differ !gH9ay  
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支票 n.hElgkUOr  
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时间已过account closed #SkX@sl@
 
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时间已过effects not cleared Ct]A%=cZW  
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停止付款payment stopped 'iUg[{'+  
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支票毁损cheque mutilated & ,L9O U  
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汇款||寄钱to remit||to send money Owf.f;QR  
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寄票供取款||支票支付to send a cheque for payment 8`v$liH  
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寄款人a remitter *'ZN:5%H  
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收款人a remittee nr \q7  
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国外汇票foreign Bill 4]&<?"LSK  
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国内汇票inland Bill >SCGK_Cr2  
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跟单汇票documentary bill sR_ xe}-  
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空头汇票accommodation bill B0)]s<<  
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原始汇票original bill =-jD~rN4;P  
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改写||换新票据renewed bill \m/xV/  
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即期汇票sight bill||bill on demand /c-nE3+rn  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 A
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见票后…日付款…days after sight||…days sight d@kc[WLD^  
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见票后…月付款…months after sight||…months sight UpUp8%fCU  
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同组票据set of bills V[hK2rVH.  
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单张汇票sola of exchange||sole of exchange ^Udv]Wh  
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远期汇票usance bill||bill at usance r6.N4eW.L  
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长期汇票long bill Dgi~rr1`'s  
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短期汇票short bill FxU'LN<;HY  
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逾期汇票overdue bill d/
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宽限日期days of grace X;GfPw.m  
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电汇telegraphic transfer （T.T） ~L?nq@DL  
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邮汇postal order||postal note （Am.）||post office order||money order P:!)9
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本票promissory note （P/N） 4ke^*g K<  
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押汇负责书||押汇保证书letter of hypothecation *gqSWQ  
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副保||抵押品||付属担保物collateral security ?]!vRm Z;  

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担保书trust receipt||letter of indemnity ?U9/fl  
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承兑||认付acceptance oY3>UZ5\
  
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单张承兑general acceptance `ggui
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有条件承兑qualified acceptance vrIV%l=  
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附条件认付conditional acceptance TOT PzB  
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部分认付partial acceptance   MOH
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