[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。   ~"F83+RDe  
会计报表statement of account ma@3BiM  

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往来帐目account current Y Y4" r\V  
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现在往来帐||存款额current accout pMZKF=  
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销货帐account sales Itn7Kl  
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共同计算帐项joint account GQ<]Sd}
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未决帐项outstanding account `@+}zE  
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贷方帐项credit account||creditor account $50rj  
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借方帐项debit account||debtor account aRFLh  
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应付帐||应付未付帐account payable J[E_n;d1  
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应收帐||应收未收帐account receivable r(sQI# P  
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新交易||新帐new account c)H(w  
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未决帐||老帐old account jG($:>3a@  
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现金帐cash account :eaqUW!Y  
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流水帐running account 5rG&Z5  
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暂记帐||未定帐suspense account Wtl0qug  
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过期帐||延滞帐overdue account||pastdue account &P8 Run  
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杂项帐户sundry account _4E . P  
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详细帐单||明细表detail account p#vZYwe=L  
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呆帐bad account At5:X*vD  
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会计项目title of account V\axOz!  
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会计薄||帐薄account-book n^QOGT.s6`  
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营业报告书||损益计算表account of budiness||business report JyPsRpi\  
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借贷细帐||交验帐account rendered >:l;W4j  
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明细帐account stated ?f+w:FO  
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与…银行开立一户头to open an account with B`Q.<Lqu  
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与…银行建立交易to keep account with l ' ]d&  
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继续记帐to keep account u>;#.N/  
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与…有交易to have an account with U*8;ZXi  
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作成会计帐||有往来帐项to make out an account with i|>
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清算||清理债务to make up an account *[*#cMZ   
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清洁帐目||与…停止交易to close ones account with /U<-N'|  
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结帐to close an account L>{E8qv>w  
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清理未付款to ask an account||to demand an account YZ\$b=-  
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结清差额to balance the account with sSOI5W3A  
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清算to settle an account||to liquidate an account||to square an account A<iF37.  
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审查帐目||监查帐目to audit an account uc%75TJ@  
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检查帐目to examine an account mBc;^8I?23  
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转入A的帐户to charge the amount to As account {a_=4a  
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以计帐方式付款to pay on account {#q<0l  
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代理某人||为某人on ones account||on account of one *P:`{ZV7=W  
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为自己计算||独立帐目on ones own account qfppJ8L  
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由某人收益并负风险on ones account and risk||for ones account and risk J~ v<Z/gm  
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由某人负担for ones account||for account of one 9|jIrS%/~  
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按某人指示||列入某人帐户by order and for account of one ;^}cZ   
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列入5月份帐目for May account jY>KF'y  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account lDp5aT;DsM  
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支票薄cheque book .d8) *  
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支票陈票人cheque drawer X@x: F|/P  
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持票人cheque holder hpWAQ#%oHm  
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不记名支票cheque to bearer||bearer cheque $6fHY\i#R  
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记名支票||认人支票cheque to order e"^1- U\  
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到期支票antedated cheque =\X<UA}  
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未到期支票postdated cheque |r0j>F
 
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保付支票certified cheque T'Jw\u>"R  
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未获兑现支票，退票returned cheque y"@~5e477$  
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横线支票crossed cheque Yl-09)7s  
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普通横线general crossing Grjm9tbX}  
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特别横线special crossing 0dIJgKanGP  
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空白支票blank cheque aK1|b=gVj  
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失效支票，过期支票stale cheque sF|<m)Kt{W  
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普通支票open cheque (#Y2H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yj0Ss{Ep  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2]>s@?[  
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支票换现金||兑现to cash a cheque UTs0=:+,t  
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清理票款to clear a cheque 26\1tOj Np  
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保证兑现to certify a cheque GD*6tk;5/  
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填写支票数额to fill up a cheque 6Ajiz_~U  
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支票上划线to cross a cheque q)!{oi{x(  
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开发支票to make out a cheque j4brDlo?@  
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签发支票，开立支票to draw a cheque||to issue a cheque !_V*VD  
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透支支票to overdraw a cheque u`   
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背书支票to endorse a cheque \>jK\j  
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请付票款||清付票款to pay a cheque||to honour a cheque &=s{ +0  
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支票退票to dishonour a cheque Zl* HT%-5  
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拒付支票to refuse a cheque XvdK;  
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拒付支票to stop payment of a cheque tM!1oWH  
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提示要求付款to present for payment 9$Hgh7'hvs  
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见票即付持票人payable to bearer `%rqQnVB  
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支付指定人payable to order x#pTB.  
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已过期||无效out of date||stale 9-L.?LG  
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请给出票人R/D||refer to drawer \7Zk[)!FL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (+T|B E3*#  
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文字与数字不一致words and figures differ -+c_TJ.dC  
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支票 ;i Ud3'*  
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时间已过account closed A"w 1GBx  
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更改处应加盖印章alterations require initials Q%KS$nP 9  
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时间已过effects not cleared @XB/9!  
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停止付款payment stopped LD#]"k  
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支票毁损cheque mutilated &K|CH? D  
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汇款||寄钱to remit||to send money dp
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寄票供取款||支票支付to send a cheque for payment dt;R  
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寄款人a remitter ]6FpUF#<D  
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收款人a remittee o'r?^ *W  
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国外汇票foreign Bill ;/ WtO2  
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国内汇票inland Bill (t fADaJM  
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跟单汇票documentary bill 2VtiL^;5  
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空头汇票accommodation bill E*j)gj9  
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原始汇票original bill 0
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改写||换新票据renewed bill >t3%-Kc  
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即期汇票sight bill||bill on demand  b-yfBO  
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…days after date||…days after date…日后付款 &0+;E-_  
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…months after date||…months after date…月后付款 }&bO;o&>  
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见票后…日付款…days after sight||…days sight 4&&((H  
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见票后…月付款…months after sight||…months sight 71Q-_Hi  
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同组票据set of bills  Sbc  
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单张汇票sola of exchange||sole of exchange pIXbr($  
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远期汇票usance bill||bill at usance 96fbMP+7R  
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长期汇票long bill Y(h86>z*w  
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短期汇票short bill ^_0zO$z,  
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逾期汇票overdue bill }1kT0*'L  
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宽限日期days of grace C@3a/<6m  
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电汇telegraphic transfer （T.T） $Y& 8@/L  
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邮汇postal order||postal note （Am.）||post office order||money order <H03i"Z/S  
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本票promissory note （P/N） 6AD#x7drj  
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押汇负责书||押汇保证书letter of hypothecation Q"rQVO  
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副保||抵押品||付属担保物collateral security *L7&P46  
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担保书trust receipt||letter of indemnity 7-S?\:J  
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承兑||认付acceptance 5AFy6Ab  
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单张承兑general acceptance F{,<6/ayRz  
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有条件承兑qualified acceptance 'LC-/_g  
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附条件认付conditional acceptance L?h'^*F H}  
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部分认付partial acceptance   4zo^ b0v