[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。   7D~O/#dcc  
会计报表statement of account `0G.Y  
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往来帐目account current .5CELtR  
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现在往来帐||存款额current accout >]Yha}6h  
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销货帐account sales FR6I+@ oX~  
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共同计算帐项joint account 6. 7Kp  
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未决帐项outstanding account "PScM9)\  
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贷方帐项credit account||creditor account Vh2/Ls5  
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借方帐项debit account||debtor account R}6
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应付帐||应付未付帐account payable p{svXP K  
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应收帐||应收未收帐account receivable -qP[$Q  
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新交易||新帐new account la{uJ9Iw@}  
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未决帐||老帐old account _v=WjN  
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现金帐cash account =}GyI_br;8  
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流水帐running account m9w ;a  
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暂记帐||未定帐suspense account dB)hW'J?  
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过期帐||延滞帐overdue account||pastdue account 'p+QFT>Ca  
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杂项帐户sundry account |/\1nWD  
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详细帐单||明细表detail account pcTX Ty 28  
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呆帐bad account t U=b~  
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会计项目title of account Tm.w+@  
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会计薄||帐薄account-book ]!o,S{a&  
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营业报告书||损益计算表account of budiness||business report  r74w[6(  
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借贷细帐||交验帐account rendered yZaDNc9'  
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明细帐account stated ~M1%,]  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with 58U[r)/  
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继续记帐to keep account A~SSu.L@  
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与…有交易to have an account with SYLkC [0k  
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作成会计帐||有往来帐项to make out an account with ,{t!->K  
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清算||清理债务to make up an account 74wa  
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清洁帐目||与…停止交易to close ones account with KO$8l Mm$  
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结帐to close an account R_DQtLI  
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清理未付款to ask an account||to demand an account `XY[ HK  
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结清差额to balance the account with i/B"d,=<  
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清算to settle an account||to liquidate an account||to square an account kp"cHJNx  

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审查帐目||监查帐目to audit an account _~"3 LB  
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检查帐目to examine an account {'[1I_3  
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转入A的帐户to charge the amount to As account n _hD  
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以计帐方式付款to pay on account \GPc_m:qL  
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代理某人||为某人on ones account||on account of one 6!N&,I  
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为自己计算||独立帐目on ones own account V;=T~K|)>  
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由某人收益并负风险on ones account and risk||for ones account and risk dl4.jLY  
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由某人负担for ones account||for account of one g(Nf.hko  
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按某人指示||列入某人帐户by order and for account of one <rI~+J]s  
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列入5月份帐目for May account }sZ]SE  
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编入某中帐项下to pass to the account of||to place to the account of V !$m{)Y  
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寄出清算书to send in an account||to send in render an account xXt
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支票薄cheque book 2#^[`sFPO  
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支票陈票人cheque drawer mon(A|$|j  
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持票人cheque holder k& 2I(2S  
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不记名支票cheque to bearer||bearer cheque Y9u2:y!LdL  
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记名支票||认人支票cheque to order Msf yIB  
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到期支票antedated cheque C5m*pGImG  
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未到期支票postdated cheque sXFD]cF  
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保付支票certified cheque  QS!b]a3  
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未获兑现支票，退票returned cheque .{6TX"M  
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横线支票crossed cheque 4CDmq[AVS[  
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普通横线general crossing EV9m\'=j  
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特别横线special crossing j*P@]&e7d  

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空白支票blank cheque sg3%n0Ms.W  
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失效支票，过期支票stale cheque 
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普通支票open cheque zj8;ENhEI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 62.{8Uj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5t0$nKah]  
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支票换现金||兑现to cash a cheque _wm"v19  
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清理票款to clear a cheque SMnbI
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保证兑现to certify a cheque P4s:wuJ^  
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填写支票数额to fill up a cheque w)hJ0k  
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支票上划线to cross a cheque E-l >z%  
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开发支票to make out a cheque {R&F_51)V  
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签发支票，开立支票to draw a cheque||to issue a cheque Z#d_<e?  
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透支支票to overdraw a cheque _8t{4C  
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背书支票to endorse a cheque ;p)gTQa  
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请付票款||清付票款to pay a cheque||to honour a cheque izOtt^#DZt  
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支票退票to dishonour a cheque %5$yz|:  
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拒付支票to refuse a cheque -g_PJ.Hk  
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拒付支票to stop payment of a cheque 0vf2wBK'T  
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提示要求付款to present for payment yLG`tU1  
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见票即付持票人payable to bearer n:x6bPal]  
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支付指定人payable to order _T)dm
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已过期||无效out of date||stale +)dQd T0Fq  
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请给出票人R/D||refer to drawer wk'|gI[W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zk A"2dh  
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文字与数字不一致words and figures differ 7?Q<kB=f  
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支票 =I
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时间已过account closed >T'^&l(:  
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更改处应加盖印章alterations require initials 3){ /u$iH.  
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时间已过effects not cleared z^;*&J   
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停止付款payment stopped no~hYyW2  
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支票毁损cheque mutilated Vv8e"S  
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汇款||寄钱to remit||to send money # xx{}g]%  
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寄票供取款||支票支付to send a cheque for payment (qG |.a  
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寄款人a remitter G$kspN*"A  
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收款人a remittee Z#0hh%E"|y  
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国外汇票foreign Bill X
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国内汇票inland Bill cyu)YxT  
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跟单汇票documentary bill t 1gH9  
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空头汇票accommodation bill ?ra6Lo  
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原始汇票original bill ]"?+R+  
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改写||换新票据renewed bill BCN
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即期汇票sight bill||bill on demand $7 1(g$6#  
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…days after date||…days after date…日后付款 U)mg]o-VE  
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…months after date||…months after date…月后付款 e]N?{s   
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见票后…日付款…days after sight||…days sight eyPh^c]?`8  
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见票后…月付款…months after sight||…months sight  =FZt
 

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同组票据set of bills nFE0y3GD8  
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单张汇票sola of exchange||sole of exchange jTjGbC]X  
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远期汇票usance bill||bill at usance I^'U_"vB  
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长期汇票long bill JStT"*4j  
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短期汇票short bill t-#Y6U}b+  
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逾期汇票overdue bill ;1`NsYI2  
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宽限日期days of grace RU`m|<  
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电汇telegraphic transfer （T.T） dm4dT59  
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邮汇postal order||postal note （Am.）||post office order||money order n1Ag o3NM  
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本票promissory note （P/N） 1zE_ SNx  
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押汇负责书||押汇保证书letter of hypothecation E|2klA^+*  
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副保||抵押品||付属担保物collateral security qcxq-HS2'  
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担保书trust receipt||letter of indemnity K%h83tm+  
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承兑||认付acceptance E&k{ubcT  
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单张承兑general acceptance ~Ra1Zc$o:  
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有条件承兑qualified acceptance 1{+Ni{   
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附条件认付conditional acceptance U[~BW[[@f  
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部分认付partial acceptance   m,e1:Nk<