[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。   =&I9d;7  
会计报表statement of account ]?%S0DO*  
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往来帐目account current HA74s':FN  
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现在往来帐||存款额current accout &WNIL13DK  
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销货帐account sales *#9?9SYSk  
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共同计算帐项joint account GTM@ 9^  
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未决帐项outstanding account X-*LA*xbN  
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贷方帐项credit account||creditor account UD=[::##  
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借方帐项debit account||debtor account f0879(,i  
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应付帐||应付未付帐account payable ^5Zka!'X2Z  
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应收帐||应收未收帐account receivable ^WF_IH&  
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新交易||新帐new account 6LrI,d  
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未决帐||老帐old account _0BQnzC=  
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现金帐cash account &c}2[=  
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流水帐running account hXvC>ie(i  
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暂记帐||未定帐suspense account zJ$U5r/u  
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过期帐||延滞帐overdue account||pastdue account 1:Ff#Eq,s  
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杂项帐户sundry account AQ0zs y  
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详细帐单||明细表detail account tt CC] Q  
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呆帐bad account kGL3*x  
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会计项目title of account xj9xUun  
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会计薄||帐薄account-book {;m|\652B  

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营业报告书||损益计算表account of budiness||business report -r]L MQ  
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借贷细帐||交验帐account rendered ?G<?:/CU  
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明细帐account stated m
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与…银行开立一户头to open an account with %mD{rG9  
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与…银行建立交易to keep account with ks %arm&  
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继续记帐to keep account "!fwIEG  
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与…有交易to have an account with ori[[~OyB  
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作成会计帐||有往来帐项to make out an account with ,rF!o_7  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with \m1^
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结帐to close an account %o0H#7'  
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清理未付款to ask an account||to demand an account \hb$v  
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结清差额to balance the account with T|j=,2_  
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清算to settle an account||to liquidate an account||to square an account tA'5ufj*:  
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审查帐目||监查帐目to audit an account l<ZHS'-;8  
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检查帐目to examine an account Ke]'RfO\  
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转入A的帐户to charge the amount to As account -mo4`F  
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以计帐方式付款to pay on account \5=4!Ez  
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代理某人||为某人on ones account||on account of one FFmXT/K"/j  
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为自己计算||独立帐目on ones own account [a}Idi` K  
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由某人收益并负风险on ones account and risk||for ones account and risk m5HMtoU  
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由某人负担for ones account||for account of one JS<w43/j  
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按某人指示||列入某人帐户by order and for account of one De>,i%`Q,D  
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列入5月份帐目for May account 9 i{(GO  
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编入某中帐项下to pass to the account of||to place to the account of HW'I$ .  
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寄出清算书to send in an account||to send in render an account #T`1Z"h<  
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支票薄cheque book +#A
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支票陈票人cheque drawer <KStlfX  
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持票人cheque holder f3h]t0M  
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不记名支票cheque to bearer||bearer cheque lYr4gFOs  
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记名支票||认人支票cheque to order C*t0`3g d  
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到期支票antedated cheque gh `_{ l  
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未到期支票postdated cheque b'ir$RL] c  
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保付支票certified cheque tdp>vI!  
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未获兑现支票，退票returned cheque ws U@hqS  
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横线支票crossed cheque "=$uv  
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普通横线general crossing 5UG"i_TC  
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特别横线special crossing A+fXt`YNM  
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空白支票blank cheque _!?a9  
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失效支票，过期支票stale cheque ~Ds3-#mMy  
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普通支票open cheque Dh<}j3]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \J-D @b;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?0:=+%.  
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支票换现金||兑现to cash a cheque `1lGAKv  
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清理票款to clear a cheque ROO@EQ#`Z  
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保证兑现to certify a cheque ezS@`_pR;  
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填写支票数额to fill up a cheque Xwd9
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支票上划线to cross a cheque StiWa<"c  
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开发支票to make out a cheque yl0;Jx?  
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签发支票，开立支票to draw a cheque||to issue a cheque k:N/-P &+  
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透支支票to overdraw a cheque Q(x/&]7=V  
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背书支票to endorse a cheque "/%o'Fq  
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请付票款||清付票款to pay a cheque||to honour a cheque OP\L  
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支票退票to dishonour a cheque 8isQL  
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拒付支票to refuse a cheque )"7z'ar  
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拒付支票to stop payment of a cheque +=sw&DH  
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提示要求付款to present for payment Y~?Z'uR  
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见票即付持票人payable to bearer 0%)T] SDS  
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支付指定人payable to order rK|("  
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已过期||无效out of date||stale :}-?X\|\  
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请给出票人R/D||refer to drawer =^\?{oV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ) TRUx  
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文字与数字不一致words and figures differ z7+>G/o  
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支票 2+Oz$9`.  
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时间已过account closed xLfv:Rp  
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更改处应加盖印章alterations require initials )dh`aQ%N "  
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时间已过effects not cleared gXM+N(M-  
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停止付款payment stopped *M_^I)*L  
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支票毁损cheque mutilated >5?:iaq z  
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汇款||寄钱to remit||to send money Tj{3#?]Ho  
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寄票供取款||支票支付to send a cheque for payment es~1@Jb  
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寄款人a remitter s9OW.i]zX  
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收款人a remittee hUuKkUR+Ir  
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国外汇票foreign Bill 3HW&\:q5'M  
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国内汇票inland Bill 3bR%#G%  
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跟单汇票documentary bill +."cbqGP_q  
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空头汇票accommodation bill :FfEjNil  
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原始汇票original bill +^&i(7a[?  
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改写||换新票据renewed bill :#35mBe}k  
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即期汇票sight bill||bill on demand Xt$P!~Lu  
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…days after date||…days after date…日后付款 /<IWdy]$3  
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…months after date||…months after date…月后付款 #;W4$q  
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见票后…日付款…days after sight||…days sight >u(^v@Ejf  
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见票后…月付款…months after sight||…months sight VltM{-k^  
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同组票据set of bills 0Xw>_#Y/xS  
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单张汇票sola of exchange||sole of exchange Mj6,VD9L  
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远期汇票usance bill||bill at usance L6fbR-&Lt  
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长期汇票long bill -3v\ c~  
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短期汇票short bill [+pa,^  
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逾期汇票overdue bill 8IQ}%|lN  
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宽限日期days of grace N>"L2E=z$|  
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电汇telegraphic transfer （T.T） UhL1Y NF_  
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邮汇postal order||postal note （Am.）||post office order||money order V rP{U-`  
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本票promissory note （P/N） #&?ER]|3  
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押汇负责书||押汇保证书letter of hypothecation D:bmq93PC  
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副保||抵押品||付属担保物collateral security l1 'v`!  
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担保书trust receipt||letter of indemnity b3R(O|  
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承兑||认付acceptance {G x=QNd  
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单张承兑general acceptance saiXFM7J  
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有条件承兑qualified acceptance |6bvUFr  
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附条件认付conditional acceptance k &J;,)V  
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部分认付partial acceptance   nng|m