[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。   )5o6*(Y  
会计报表statement of account T/J1 b-  
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往来帐目account current ]2|KG3t  
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现在往来帐||存款额current accout d/YQ6oKU  
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销货帐account sales `;m0GU68  
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共同计算帐项joint account =Fq{#sC>  
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未决帐项outstanding account yV&]i-ey  
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贷方帐项credit account||creditor account 90wnwz  
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借方帐项debit account||debtor account vQDR;T"]  
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应付帐||应付未付帐account payable }UG<_bE|  
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应收帐||应收未收帐account receivable ^vOEG;TR<-  
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新交易||新帐new account 2D3mTpw  
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未决帐||老帐old account gM6o~ E  
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现金帐cash account X: Be'  
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流水帐running account $@WA}\D  

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暂记帐||未定帐suspense account P;ZVv{mT  
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过期帐||延滞帐overdue account||pastdue account #*}cc  
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杂项帐户sundry account +n|@'= ]  
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详细帐单||明细表detail account lhF)$M  
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呆帐bad account
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会计项目title of account Z&GjG6t  
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会计薄||帐薄account-book /J&_ZDNV~  
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营业报告书||损益计算表account of budiness||business report kg$w<C@#"  
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借贷细帐||交验帐account rendered `Fb%vYf  
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明细帐account stated F\+!\b*lP  
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与…银行开立一户头to open an account with K`kWfPwp  
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与…银行建立交易to keep account with p@+D$  
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继续记帐to keep account ?L>}( {9  
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与…有交易to have an account with g|x*sZR~Y  
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作成会计帐||有往来帐项to make out an account with TiSV`V
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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 7u[$  
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结帐to close an account nbU?:=P  
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清理未付款to ask an account||to demand an account VJ|80?4h  
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结清差额to balance the account with E>`gj~  
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清算to settle an account||to liquidate an account||to square an account v^1n.l %E  
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审查帐目||监查帐目to audit an account 3 bll9Ey  
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检查帐目to examine an account "o$)z'q
 
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转入A的帐户to charge the amount to As account ZTK)N  
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以计帐方式付款to pay on account 'Rw*WK  
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代理某人||为某人on ones account||on account of one T+)#Du  
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为自己计算||独立帐目on ones own account >7nOR  
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由某人收益并负风险on ones account and risk||for ones account and risk wlfq$h p  
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由某人负担for ones account||for account of one 84M*)cKR~  
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按某人指示||列入某人帐户by order and for account of one d/xGo[?$  
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列入5月份帐目for May account o9AwW  
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编入某中帐项下to pass to the account of||to place to the account of 38gEto#q  
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寄出清算书to send in an account||to send in render an account G;v3kGn  

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支票薄cheque book @w@ `-1  
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支票陈票人cheque drawer FpFkZFtG'm  
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持票人cheque holder hR%2[lBn!]  
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不记名支票cheque to bearer||bearer cheque ^fxS=Qs+  
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记名支票||认人支票cheque to order 'v'=t<wgl  
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到期支票antedated cheque _Q6` Wp6m  
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未到期支票postdated cheque `beU2N  
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保付支票certified cheque [-'LJG Wb<  
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未获兑现支票，退票returned cheque *-.,QpgTX  
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横线支票crossed cheque 0rj50$~$]  
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普通横线general crossing GMQKR,6VM  
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特别横线special crossing ;}E$>]*Yn  
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空白支票blank cheque ;iTZzm B  
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失效支票，过期支票stale cheque ;Br #e1~  
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普通支票open cheque VAet!
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CwQRHi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >[a&,gS  
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支票换现金||兑现to cash a cheque DfV'1s4y  
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清理票款to clear a cheque GG$&=.$  
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保证兑现to certify a cheque x3]y*6  
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填写支票数额to fill up a cheque <Pg<F[eDM  
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支票上划线to cross a cheque I^itlQ  
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开发支票to make out a cheque )*T<s  

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签发支票，开立支票to draw a cheque||to issue a cheque G;Thz  
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透支支票to overdraw a cheque &RbT&  
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背书支票to endorse a cheque F}dq~QCzw  
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请付票款||清付票款to pay a cheque||to honour a cheque "}'Sk(  
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支票退票to dishonour a cheque D|rcSa.M  
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拒付支票to refuse a cheque n`af2I2  
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拒付支票to stop payment of a cheque KIfR4,=Q|  
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提示要求付款to present for payment [d~25  
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见票即付持票人payable to bearer &$ /}HND  
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支付指定人payable to order WJN}d-S=^  
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已过期||无效out of date||stale ~0~f  
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请给出票人R/D||refer to drawer K@PQLL#yJp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o>'1ct  
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文字与数字不一致words and figures differ 3h|:ew[  
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支票 *4tJ|m6"Y6  
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时间已过account closed  `=h`:`  
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更改处应加盖印章alterations require initials u{o!#_o64  
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时间已过effects not cleared ZE*m;  
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停止付款payment stopped . .|>|X4  
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支票毁损cheque mutilated Y70[Nz  
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汇款||寄钱to remit||to send money .#,!&Lt  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter #-_';Er\  
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收款人a remittee 2Qqk?;^1  
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国外汇票foreign Bill (6R^/*-o  
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国内汇票inland Bill 9 wun$!>&  
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跟单汇票documentary bill k !S0-/h  
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空头汇票accommodation bill )uvs%hK  
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原始汇票original bill YRXXutm  
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改写||换新票据renewed bill ]Q Y:t:-  
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即期汇票sight bill||bill on demand [Bn C_^[W  
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…days after date||…days after date…日后付款 ,f@$a3}'Lx  
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…months after date||…months after date…月后付款 R?)M#^"W  
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见票后…日付款…days after sight||…days sight e6E{l  
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见票后…月付款…months after sight||…months sight `SdvXn  
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同组票据set of bills pCXceNFo  
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单张汇票sola of exchange||sole of exchange ({XB,Rm  
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远期汇票usance bill||bill at usance bXSsN\:Y@[  
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长期汇票long bill vL>cYbJ<  
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短期汇票short bill RO>3U2  
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逾期汇票overdue bill /WvF}y  
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宽限日期days of grace YJBlF2uD  
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电汇telegraphic transfer （T.T） OV@MT^  
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邮汇postal order||postal note （Am.）||post office order||money order 9%{V?r]k  
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本票promissory note （P/N） $w,O[PIi  
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押汇负责书||押汇保证书letter of hypothecation sBN"eHg  
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副保||抵押品||付属担保物collateral security @ Sq =q=S  
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担保书trust receipt||letter of indemnity 5|nT5oS  
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承兑||认付acceptance cDkq@H:  
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单张承兑general acceptance +'-i(]@!'  
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有条件承兑qualified acceptance }s@ i  
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附条件认付conditional acceptance S17iYjy#8T  
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部分认付partial acceptance   bMA\_?