[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。   RGh`=D/yE  
会计报表statement of account :[P>e ox  
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往来帐目account current JVE]Qb_  
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现在往来帐||存款额current accout .n1]Yk;,1  
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销货帐account sales IBm&a^  
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共同计算帐项joint account zB`)\
 
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未决帐项outstanding account B]oIFLED  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account E`%Ewt$Z  
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应付帐||应付未付帐account payable K| #%u2C  
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应收帐||应收未收帐account receivable F3[3~r  
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新交易||新帐new account (@Q@B%!!K  
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未决帐||老帐old account _uU}J5d.  
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现金帐cash account A`2l;MW  
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流水帐running account H: q(T >/w  
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暂记帐||未定帐suspense account ;\yY*   
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过期帐||延滞帐overdue account||pastdue account -Gjz;/s%XH  
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杂项帐户sundry account & %4x  
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详细帐单||明细表detail account g}nlb.b]{m  
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呆帐bad account @#[<5ld  
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会计项目title of account D>wq4u  
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会计薄||帐薄account-book Y(QLlJ*)/  
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营业报告书||损益计算表account of budiness||business report m":lKXpQ  
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借贷细帐||交验帐account rendered J WaI[n}  
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明细帐account stated 92g#QZs&W  
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与…银行开立一户头to open an account with F&?&8.  
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与…银行建立交易to keep account with 04{*iS95J  
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继续记帐to keep account ?`R;ZT)U-  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with HmxA2 ~C  
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清算||清理债务to make up an account ;Y<Hi\2oy  
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清洁帐目||与…停止交易to close ones account with .Y!]{c  
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结帐to close an account uLok0"}  
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清理未付款to ask an account||to demand an account ~dkN`
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结清差额to balance the account with alu3CE  
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清算to settle an account||to liquidate an account||to square an account 3Yu1ZuIR  
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审查帐目||监查帐目to audit an account U;%I" p`Z/  
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检查帐目to examine an account 4dv5  
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转入A的帐户to charge the amount to As account 'rWu}#Nb  
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以计帐方式付款to pay on account QL_~E ;U  
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代理某人||为某人on ones account||on account of one /{|<3CEe  
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为自己计算||独立帐目on ones own account JPeZZ13sS  
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由某人收益并负风险on ones account and risk||for ones account and risk Dm=d   
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由某人负担for ones account||for account of one .23z\M8 -  
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按某人指示||列入某人帐户by order and for account of one TDvUiJm  
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列入5月份帐目for May account Kk?]z7s-4  
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编入某中帐项下to pass to the account of||to place to the account of +59tX2@Q  
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寄出清算书to send in an account||to send in render an account aD 33! :y  
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支票薄cheque book O a[G #  
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支票陈票人cheque drawer s)?=4zJ  
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持票人cheque holder 1M%'Xe7  
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不记名支票cheque to bearer||bearer cheque UIhU[
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记名支票||认人支票cheque to order Idq&0<I  
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到期支票antedated cheque Y)X 'hk)5|  
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未到期支票postdated cheque 0nz=whS{  
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保付支票certified cheque J$9`[^pV  
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未获兑现支票，退票returned cheque `s0`kp  
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横线支票crossed cheque })I_@\q  
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普通横线general crossing U Bo[iZ|%  
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特别横线special crossing Ya%-/u  
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空白支票blank cheque ~1_v;LhH5+  
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失效支票，过期支票stale cheque =Nyq1~   
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普通支票open cheque EWI2qaSnO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oS2L"#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GmjTxNU@  
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支票换现金||兑现to cash a cheque JO|%Vpco  
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清理票款to clear a cheque _4Cia i2Ql  
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保证兑现to certify a cheque &l&B[s6[  
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填写支票数额to fill up a cheque h$[tEmD%  
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支票上划线to cross a cheque <Qx]"ZP%  
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开发支票to make out a cheque acPX2B[jJ  
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签发支票，开立支票to draw a cheque||to issue a cheque y)Y0SY1\j  
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透支支票to overdraw a cheque UP+4xG  
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背书支票to endorse a cheque 4ayZ.`aK  
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请付票款||清付票款to pay a cheque||to honour a cheque +~ZFao qf  
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支票退票to dishonour a cheque Z1&<-T_  
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拒付支票to refuse a cheque '^6jRI,  
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拒付支票to stop payment of a cheque k~|
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提示要求付款to present for payment :krdG%r  
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见票即付持票人payable to bearer :5 zXW;s  
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支付指定人payable to order 'v42QJ"{  
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已过期||无效out of date||stale j_#oP  
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请给出票人R/D||refer to drawer F8 T.}qI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :TTZ@
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文字与数字不一致words and figures differ fMSB  
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时间已过account closed {r.yoI4e  
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更改处应加盖印章alterations require initials _=s{,t &u  
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时间已过effects not cleared F~O}@e{  
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停止付款payment stopped MRn;D|Q  
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支票毁损cheque mutilated tc2e)WZP  
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汇款||寄钱to remit||to send money CPj8`kl  
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寄票供取款||支票支付to send a cheque for payment q4wS<,3  
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寄款人a remitter u+ ?Wm40E  
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收款人a remittee 4{Q{>S*h  
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国外汇票foreign Bill "-U`E)]w*[  
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国内汇票inland Bill w$2
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跟单汇票documentary bill R3`h$`G  
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空头汇票accommodation bill |'R^\M Q  
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原始汇票original bill $0OWPC1  
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改写||换新票据renewed bill `7))[._  
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即期汇票sight bill||bill on demand t;?TXAA  
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…days after date||…days after date…日后付款 ,8vqzI  
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…months after date||…months after date…月后付款 !4blX'<w  
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见票后…日付款…days after sight||…days sight Z|h&Zd1z  
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见票后…月付款…months after sight||…months sight JQp::,g
 
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同组票据set of bills .8O.  
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单张汇票sola of exchange||sole of exchange k$u/6lw]IB  
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远期汇票usance bill||bill at usance %O!~!'
 
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长期汇票long bill '4L0=G:A<q  
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短期汇票short bill k
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逾期汇票overdue bill ^x:%_yGY  
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宽限日期days of grace xw)$).yc  
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电汇telegraphic transfer （T.T） +~E;x1&'  
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邮汇postal order||postal note （Am.）||post office order||money order 6zJ<27  
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本票promissory note （P/N） %LH~Im=  
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押汇负责书||押汇保证书letter of hypothecation x}8 U\  
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副保||抵押品||付属担保物collateral security ^UB<U#8,  
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担保书trust receipt||letter of indemnity ^9{mjy0Q  
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承兑||认付acceptance 8BL]]gT-I  
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单张承兑general acceptance q&j4PR{  
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有条件承兑qualified acceptance mHm"QBa!  
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附条件认付conditional acceptance <B }4}-}  
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部分认付partial acceptance   {0&'XA=j