[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。   kpgvAKyx  
会计报表statement of account 3lF"nv  
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往来帐目account current J2O,wb)U  
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现在往来帐||存款额current accout 6A"$9sj6  
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销货帐account sales B.N#9u-vW  
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共同计算帐项joint account 9=j9vBV  
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未决帐项outstanding account )n&h
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贷方帐项credit account||creditor account '#6eUb  
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借方帐项debit account||debtor account 4*EMd!E=<  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable um,f!ho-U  
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新交易||新帐new account J&8KIOz14Z  
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未决帐||老帐old account ]}3s/NJi  
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现金帐cash account fZiAl7b!  
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流水帐running account &M13F>!  
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暂记帐||未定帐suspense account <Kt_ oxK,  
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过期帐||延滞帐overdue account||pastdue account UGAV"0  
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杂项帐户sundry account {s8c@-'  
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详细帐单||明细表detail account 3^/w`(-{@  
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呆帐bad account p}^G#h{  
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会计项目title of account R1zt6oY  
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会计薄||帐薄account-book ]y@A =nR  
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营业报告书||损益计算表account of budiness||business report HPphTu}`  
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借贷细帐||交验帐account rendered .8YxEnXw)(  
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明细帐account stated x0# Bc7y  
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与…银行开立一户头to open an account with &l+Qn'N  
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与…银行建立交易to keep account with ^5X?WA,Z99  
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继续记帐to keep account )Q=u[ p  
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与…有交易to have an account with ~uhW~bT  
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作成会计帐||有往来帐项to make out an account with %6[,a  
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清算||清理债务to make up an account `Abd=1nH  
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清洁帐目||与…停止交易to close ones account with #&.Znk:@.f  
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结帐to close an account M@T{uo  
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清理未付款to ask an account||to demand an account <,:{Q75
  
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结清差额to balance the account with y7+@  v'  
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清算to settle an account||to liquidate an account||to square an account 9Y3"V 3EZ  
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审查帐目||监查帐目to audit an account I7_lKr3  
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检查帐目to examine an account pE
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转入A的帐户to charge the amount to As account WHx#;  
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以计帐方式付款to pay on account %fg6',2  
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代理某人||为某人on ones account||on account of one s={>{,E  

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为自己计算||独立帐目on ones own account 5=V"tQ&d9U  
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由某人收益并负风险on ones account and risk||for ones account and risk fBh"  
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由某人负担for ones account||for account of one 2D%2k  
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按某人指示||列入某人帐户by order and for account of one HKb
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列入5月份帐目for May account cS Lj\'`b  
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编入某中帐项下to pass to the account of||to place to the account of hYyIC:PXR  
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寄出清算书to send in an account||to send in render an account z(c8]Wu#  
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支票薄cheque book vKnZ==B  
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支票陈票人cheque drawer W'9{2h6u(  
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持票人cheque holder 1VYH:uGuAU  
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不记名支票cheque to bearer||bearer cheque @ *Jbp  
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记名支票||认人支票cheque to order }{+?>!qDt  
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到期支票antedated cheque .qe+"$K'n  
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未到期支票postdated cheque d. d J^M  
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保付支票certified cheque U}HSL5v  
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未获兑现支票，退票returned cheque q/w5Dx|:  
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横线支票crossed cheque <gX({FA  
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普通横线general crossing VQf^yq  
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特别横线special crossing PC"=B[OlJ  
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空白支票blank cheque *eD[[HbKX  
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失效支票，过期支票stale cheque fb0)("_
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普通支票open cheque 8T+o.w==  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H!FaI(YZl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2N(Z^  
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支票换现金||兑现to cash a cheque 82)=#ye_P  
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清理票款to clear a cheque V]]!0ugvk(  
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保证兑现to certify a cheque %Y/;jCY  
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填写支票数额to fill up a cheque | Wj=%Ol%o  
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支票上划线to cross a cheque /EHO(d!<  
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开发支票to make out a cheque it>Bf;  
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签发支票，开立支票to draw a cheque||to issue a cheque 7On.y*  
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透支支票to overdraw a cheque B4zuWCE@  
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背书支票to endorse a cheque &_@M 6[-  
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请付票款||清付票款to pay a cheque||to honour a cheque I"8Z'<|/\q  
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支票退票to dishonour a cheque _TJkYz$  
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拒付支票to refuse a cheque 'U GgY3  
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拒付支票to stop payment of a cheque AjO{c =d  
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提示要求付款to present for payment %3=T7j  
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见票即付持票人payable to bearer "cOBEhn%l  
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支付指定人payable to order +,i_G?eX  
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已过期||无效out of date||stale ]g%HU%R-m  
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请给出票人R/D||refer to drawer e-xT.RnQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >Fe=PRs  
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文字与数字不一致words and figures differ a6d|Ps.\!  
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支票 d%! yFix;<  
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时间已过account closed 6Tq2WZ}<'  
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更改处应加盖印章alterations require initials An BM*5G  
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时间已过effects not cleared CF+:v(NL  
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停止付款payment stopped tK\ $LZ  
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支票毁损cheque mutilated |A H@
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汇款||寄钱to remit||to send money hg `N`O  
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寄票供取款||支票支付to send a cheque for payment S~y.>X3"P  

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寄款人a remitter =mxj2>,&  
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收款人a remittee tkdyR1-  
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国外汇票foreign Bill %S%0/  
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国内汇票inland Bill qh wl  
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跟单汇票documentary bill Sr6?^>A@t  
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空头汇票accommodation bill jTok1k  
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原始汇票original bill !p70g0+  
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改写||换新票据renewed bill X^.~f+d~  
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即期汇票sight bill||bill on demand  d|$-Sz  
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…days after date||…days after date…日后付款 KRj3??b  
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…months after date||…months after date…月后付款 ;0E[ ; L!  
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见票后…日付款…days after sight||…days sight xh!aB6m8R  
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见票后…月付款…months after sight||…months sight !Ka~X!+\  
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同组票据set of bills -<q@0IYyi  
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单张汇票sola of exchange||sole of exchange >4AwjS}H  
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远期汇票usance bill||bill at usance ~=pyA#VVJ"  
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长期汇票long bill Gjf1Ba  
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短期汇票short bill ;WsV.n  
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逾期汇票overdue bill +8
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宽限日期days of grace tsqWnz=)  
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电汇telegraphic transfer （T.T） =?- sazF&  
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邮汇postal order||postal note （Am.）||post office order||money order ffE>%M*  
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本票promissory note （P/N） 'QEQyJ0EB  
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押汇负责书||押汇保证书letter of hypothecation AehkEN&H/t  
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副保||抵押品||付属担保物collateral security Z8Il3b*)  
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担保书trust receipt||letter of indemnity ;P4tqY@  
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承兑||认付acceptance C]+T5W\"<B  
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单张承兑general acceptance ';bovh@*  
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有条件承兑qualified acceptance B>&eciY  
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附条件认付conditional acceptance ZXj;ymC'  
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部分认付partial acceptance   ?I`ru:iG