[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。   3cQTl5,  
会计报表statement of account .^P^lQT]>  
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往来帐目account current Dzc 4
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现在往来帐||存款额current accout j!m~ :D  
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销货帐account sales r`wL_>"{n  
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共同计算帐项joint account M}/%t1^g:  
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未决帐项outstanding account *%uv7G@%N  
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贷方帐项credit account||creditor account Pgye{{  
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借方帐项debit account||debtor account |mY<TWoX  
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应付帐||应付未付帐account payable E3NYUHfZ  
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应收帐||应收未收帐account receivable X] Tb4  
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新交易||新帐new account !jYV,:'  
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未决帐||老帐old account TSHp.ABf  
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现金帐cash account pklcRrx,a  
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流水帐running account hn!$?Vo.  
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暂记帐||未定帐suspense account u$<FKp;I  
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过期帐||延滞帐overdue account||pastdue account r OB\u|Pg  
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杂项帐户sundry account rD$7;  
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详细帐单||明细表detail account #/ 1A:ig  
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呆帐bad account 8eOQRC33  
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会计项目title of account ?kS5=&<  
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会计薄||帐薄account-book *q8W;WaL  
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营业报告书||损益计算表account of budiness||business report K=06I  
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借贷细帐||交验帐account rendered % qAhETZ%  

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明细帐account stated >O\-\L  
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与…银行开立一户头to open an account with ih~c(&n0  
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与…银行建立交易to keep account with \ 2".Kb@=  
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继续记帐to keep account OWq~
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与…有交易to have an account with jj
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作成会计帐||有往来帐项to make out an account with _n{N3da  
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清算||清理债务to make up an account YHKm{A ]  
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清洁帐目||与…停止交易to close ones account with ;j/ur\37  
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结帐to close an account %F}`;>C3  
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清理未付款to ask an account||to demand an account :Z< 5iLq  
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结清差额to balance the account with zBjqYqZ<+  
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清算to settle an account||to liquidate an account||to square an account Cch1"j<k$  
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审查帐目||监查帐目to audit an account Rw. Uz&  
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检查帐目to examine an account 2nEj X\BY  
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转入A的帐户to charge the amount to As account 0{B5C [PTG  
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以计帐方式付款to pay on account H} }t) H  
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代理某人||为某人on ones account||on account of one 9#3+k/A  
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为自己计算||独立帐目on ones own account #2WBYScW0  
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由某人收益并负风险on ones account and risk||for ones account and risk YobIb po  
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由某人负担for ones account||for account of one @*c+`5)_  
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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 yk#:.5H  
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编入某中帐项下to pass to the account of||to place to the account of hwXp=not(  
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寄出清算书to send in an account||to send in render an account r1=Zoxc=w  
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支票薄cheque book 2`Pk@,:_  
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支票陈票人cheque drawer '@:;oe@]  
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持票人cheque holder i\<l&W  
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不记名支票cheque to bearer||bearer cheque N7M^  
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记名支票||认人支票cheque to order -I|yi'  
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到期支票antedated cheque ]ny(l#Hu:  
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未到期支票postdated cheque .:;i*  
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保付支票certified cheque Jz-f1mhQV  
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未获兑现支票，退票returned cheque I%(+tJ  
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横线支票crossed cheque  .58AXg  
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普通横线general crossing tL3(( W"  
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特别横线special crossing 0\mM^+fO
 
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空白支票blank cheque G)putk@   
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失效支票，过期支票stale cheque cvC;QRx  
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普通支票open cheque >!oN+8[~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d- ]%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |{_%YM($  
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支票换现金||兑现to cash a cheque z1"UF4x*  
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清理票款to clear a cheque 8 Za
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保证兑现to certify a cheque kQ:2@SOm  
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填写支票数额to fill up a cheque jRBx7|ON  
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支票上划线to cross a cheque lF#Kg!-l  
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开发支票to make out a cheque l@GpV
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签发支票，开立支票to draw a cheque||to issue a cheque 0lBl5ke  
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透支支票to overdraw a cheque 1E-$f  
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背书支票to endorse a cheque YvU#)M_h  
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请付票款||清付票款to pay a cheque||to honour a cheque im?nR+t+X  
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支票退票to dishonour a cheque R0+m7mx#E  
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拒付支票to refuse a cheque G(4k#jB  
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拒付支票to stop payment of a cheque Vt&I[osC  
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提示要求付款to present for payment 0r@rXwz  
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见票即付持票人payable to bearer i0R=P[  
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支付指定人payable to order ,rN7X<s54  
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已过期||无效out of date||stale n2QD*3i  
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请给出票人R/D||refer to drawer 4Pt0^;H&jn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (2{1m#o  
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文字与数字不一致words and figures differ ePF9Vzq  
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支票 =]"PSY7
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时间已过account closed H<>x_}&  
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更改处应加盖印章alterations require initials h?SUDk:2^  
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时间已过effects not cleared
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停止付款payment stopped a7CJ~
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支票毁损cheque mutilated lKa}Bcd  
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汇款||寄钱to remit||to send money +XQS -=  
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寄票供取款||支票支付to send a cheque for payment @Pa ;h  
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寄款人a remitter m*(8I=]q  
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收款人a remittee 8L&#<Ol  
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国外汇票foreign Bill @NNN&%  
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国内汇票inland Bill =XqmFr;h  
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跟单汇票documentary bill k<AnTboa  
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空头汇票accommodation bill iptzVr#b[  
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原始汇票original bill zHyM@*Gf(  
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改写||换新票据renewed bill 6)Kg!.n%f  
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即期汇票sight bill||bill on demand 0b4QcfB1[  
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…days after date||…days after date…日后付款 2x t 8F  
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…months after date||…months after date…月后付款 ^ @sg{_.~l  
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见票后…日付款…days after sight||…days sight 7m t;qn?n  
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见票后…月付款…months after sight||…months sight YiB^m  
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同组票据set of bills 3
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单张汇票sola of exchange||sole of exchange QT&2&#Z  
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远期汇票usance bill||bill at usance 
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长期汇票long bill UBLr|e>dQE  
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短期汇票short bill A_i=
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逾期汇票overdue bill ~+ Mp+gE  
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宽限日期days of grace N2#Wyt8MC  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order `tw[{Wb  
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本票promissory note （P/N） `\_>P@qz  
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押汇负责书||押汇保证书letter of hypothecation =HapCmrx8  
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副保||抵押品||付属担保物collateral security 1 etl:gcEC  
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担保书trust receipt||letter of indemnity CiF(   
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承兑||认付acceptance Bm"-X:='  
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单张承兑general acceptance X(Z~oGyg  
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有条件承兑qualified acceptance x%_VzqR`  
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附条件认付conditional acceptance #ME!G/  
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部分认付partial acceptance   _+7+90u