[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。   V: p)m&y6  
会计报表statement of account tR
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往来帐目account current \4~AI=aw,T  
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现在往来帐||存款额current accout a#(U 2OP  
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销货帐account sales T`L}[?w  
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共同计算帐项joint account XSD%
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未决帐项outstanding account 1t~({Pl<>  
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贷方帐项credit account||creditor account +t\^(SJ6  
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借方帐项debit account||debtor account d.}}s$Q  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable g5}7y\  
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新交易||新帐new account Y^eX@dEFR  
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未决帐||老帐old account {visv{R<  
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现金帐cash account *PcVSEP/0  
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流水帐running account iPFL"v<#J  
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暂记帐||未定帐suspense account "'aqb~j^  
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过期帐||延滞帐overdue account||pastdue account fv|%Ocm  
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杂项帐户sundry account 7jR7  
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详细帐单||明细表detail account G;9|%yvd8  
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呆帐bad account I$Eg$q  
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会计项目title of account JOgmF_(>Z  
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会计薄||帐薄account-book 1J+3a-0  
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营业报告书||损益计算表account of budiness||business report =_pmy>_z  
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借贷细帐||交验帐account rendered \|Y{jG<cu  
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明细帐account stated L:Ed-=|Uw  
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与…银行开立一户头to open an account with q>c+bo 6  
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与…银行建立交易to keep account with Z!k5"\{0pE  
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继续记帐to keep account bQ i<0|S  
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与…有交易to have an account with I"~xDa!  
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作成会计帐||有往来帐项to make out an account with u;QH8LK  
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清算||清理债务to make up an account ipgN<|`?@  
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清洁帐目||与…停止交易to close ones account with Qs~d
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结帐to close an account 0@JilGk1u  
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清理未付款to ask an account||to demand an account C+ZQB)gn  
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结清差额to balance the account with hwEZj`9  
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清算to settle an account||to liquidate an account||to square an account jdV .{8@  
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审查帐目||监查帐目to audit an account s
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检查帐目to examine an account Z[DetRc
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转入A的帐户to charge the amount to As account CwTS/G  
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以计帐方式付款to pay on account )nf=eU4|  
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代理某人||为某人on ones account||on account of one Zj%B7s1A  
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为自己计算||独立帐目on ones own account U.zRIhA]  
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由某人收益并负风险on ones account and risk||for ones account and risk GFASF,+  
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由某人负担for ones account||for account of one !q7;{/QM6  
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按某人指示||列入某人帐户by order and for account of one ^rxfNcU7  
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列入5月份帐目for May account Qwp\)jVi  
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编入某中帐项下to pass to the account of||to place to the account of kb>Vw<NtE  
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寄出清算书to send in an account||to send in render an account )$9C`d[  
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支票薄cheque book }e/[$!35  
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支票陈票人cheque drawer BW;=i.  
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持票人cheque holder Vx\#+)4  
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不记名支票cheque to bearer||bearer cheque u #=kb5}{  
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记名支票||认人支票cheque to order +*:x#$phx  
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到期支票antedated cheque sGDrMAQt  
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未到期支票postdated cheque qu#@F\gX  
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保付支票certified cheque 5Ky9Pz  
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未获兑现支票，退票returned cheque ;t@ 3Go  
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横线支票crossed cheque QF.wtMGF&  
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普通横线general crossing b#\kZ/W  
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特别横线special crossing dn.c# ,
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空白支票blank cheque 1r-,VX7  
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失效支票，过期支票stale cheque Lw2Y P[CR  
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普通支票open cheque FUT yx"   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k^%TJ.y@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v' Py[[R  
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支票换现金||兑现to cash a cheque MvjwP?J]  
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清理票款to clear a cheque +WEO]q?K  
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保证兑现to certify a cheque (S93 %i
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填写支票数额to fill up a cheque MS^hsUj}  
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支票上划线to cross a cheque Erymx$@P  
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开发支票to make out a cheque vH:+  
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签发支票，开立支票to draw a cheque||to issue a cheque k/rkJ|i+p  
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透支支票to overdraw a cheque ,T>2zSk  
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背书支票to endorse a cheque /|^^v DL  
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请付票款||清付票款to pay a cheque||to honour a cheque dufHd  
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支票退票to dishonour a cheque y,eoTmaI  
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拒付支票to refuse a cheque )n61IqrW  
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拒付支票to stop payment of a cheque Z?[J_[ZtR3  
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提示要求付款to present for payment "[Lp -4A\  
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见票即付持票人payable to bearer D#(Pg  
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支付指定人payable to order O$ oN1  
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已过期||无效out of date||stale Wsz9X;  
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请给出票人R/D||refer to drawer KW kT 9[H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZuON@(  
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文字与数字不一致words and figures differ .5zJ b Z9  
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支票 ;#Nci%<J\  
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时间已过account closed L32ki}2  
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更改处应加盖印章alterations require initials ;bbEd'  
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时间已过effects not cleared T9.gs}B0  
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停止付款payment stopped _u!G6  
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支票毁损cheque mutilated <WmCH+>?r  
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汇款||寄钱to remit||to send money :-8u*5QK]`  
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寄票供取款||支票支付to send a cheque for payment YKk%;U*  
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寄款人a remitter }mK_d9dx  
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收款人a remittee UYUdIIoL  
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国外汇票foreign Bill r+crE %-  
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国内汇票inland Bill AnQRSB
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跟单汇票documentary bill BVDo5^&W  
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空头汇票accommodation bill $hapSrS  
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原始汇票original bill lDzVc`c  
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改写||换新票据renewed bill O #"O.GX<  
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即期汇票sight bill||bill on demand ZZUCwczI  

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…days after date||…days after date…日后付款 uzOZxW[e  
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…months after date||…months after date…月后付款 Y|",.~  
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见票后…日付款…days after sight||…days sight 2B|3`trY4x  
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见票后…月付款…months after sight||…months sight Xv9CD  
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同组票据set of bills <5 okwcJ^  
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单张汇票sola of exchange||sole of exchange XS>4efCJ   
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远期汇票usance bill||bill at usance umc!KOkL  
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长期汇票long bill 7kO 1d{u6b  
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短期汇票short bill `*!.B  
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逾期汇票overdue bill =fm/l-P@  
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宽限日期days of grace cdk;HK_Ve.  
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电汇telegraphic transfer （T.T） 'EXp[*  
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邮汇postal order||postal note （Am.）||post office order||money order WKP=[o^  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation R6!t2gdKe@  
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副保||抵押品||付属担保物collateral security (T,ST3{*k  
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担保书trust receipt||letter of indemnity a&9+<  
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承兑||认付acceptance ~r+;i,,X  
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单张承兑general acceptance H&l/o  
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有条件承兑qualified acceptance o#CNr5/  
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附条件认付conditional acceptance R FWJ ZN"  
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部分认付partial acceptance   /U+0T>(HS