[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。   mn6p s6OB  
会计报表statement of account 1TD&&EC  
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往来帐目account current (8m\#[T+R  
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现在往来帐||存款额current accout Vp{RX8?.  
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销货帐account sales CgTQGJ}-  
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共同计算帐项joint account Jk6/i;4|  
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未决帐项outstanding account omUl2C  
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贷方帐项credit account||creditor account Dk{nOvZu<  
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借方帐项debit account||debtor account :+Je989\[C  
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应付帐||应付未付帐account payable t"74HZO>  
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应收帐||应收未收帐account receivable 5A=xFj{  
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新交易||新帐new account ;uo|4?E:\(  
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未决帐||老帐old account VTX'f2\  
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现金帐cash account Pc:'>,3!V3  
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流水帐running account V9 t:JY  
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暂记帐||未定帐suspense account <HX-qN
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过期帐||延滞帐overdue account||pastdue account )da8Ru  
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杂项帐户sundry account M(f*hOG{Y  
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详细帐单||明细表detail account pDS4_u  
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呆帐bad account ~CTRPH  
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会计项目title of account /]58:euR  
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会计薄||帐薄account-book x-k/rZ  
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营业报告书||损益计算表account of budiness||business report :<G+)hIK  
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借贷细帐||交验帐account rendered )n61IqrW  
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明细帐account stated Z?[J_[ZtR3  
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与…银行开立一户头to open an account with "[Lp -4A\  
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与…银行建立交易to keep account with Hd}t=6  
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继续记帐to keep account uB9+E%jOdQ  

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与…有交易to have an account with 35\0g&  
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作成会计帐||有往来帐项to make out an account with pfIvBU?  
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清算||清理债务to make up an account $:P~21,  
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清洁帐目||与…停止交易to close ones account with =swcmab;  
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结帐to close an account [C#pMLp,~  
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清理未付款to ask an account||to demand an account `hhG^O_  
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结清差额to balance the account with ~-zC8._w3r  
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清算to settle an account||to liquidate an account||to square an account 1Sr}2@>  
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审查帐目||监查帐目to audit an account Sn,z$-;h;  
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检查帐目to examine an account %stktVDAP  
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转入A的帐户to charge the amount to As account e 76)z;'  
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以计帐方式付款to pay on account _Fjv.VQ,  
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代理某人||为某人on ones account||on account of one ];YOP%2   
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为自己计算||独立帐目on ones own account R&A.F+Zgt  
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由某人收益并负风险on ones account and risk||for ones account and risk |d8o<Q  
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由某人负担for ones account||for account of one :Vc9||k  
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按某人指示||列入某人帐户by order and for account of one xOH@V4z:  
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列入5月份帐目for May account UWp(3FQ  
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编入某中帐项下to pass to the account of||to place to the account of z#b6 a P  
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寄出清算书to send in an account||to send in render an account lK0coj1+  
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支票薄cheque book W=drp>Uj  
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支票陈票人cheque drawer 4I$#R  
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持票人cheque holder HDYoM  
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不记名支票cheque to bearer||bearer cheque #*fB~Os:  
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记名支票||认人支票cheque to order };
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到期支票antedated cheque {az8*MR=X  
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未到期支票postdated cheque w] VvH"?  
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保付支票certified cheque *%8d
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未获兑现支票，退票returned cheque H&I0\upd  
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横线支票crossed cheque e_ Y>
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普通横线general crossing  7p{lDQ  
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特别横线special crossing dz?:)5>I  
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空白支票blank cheque |3s-BKbN4  
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失效支票，过期支票stale cheque `CW=*uBH  

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普通支票open cheque ugOcK Gf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +YXyfTa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .7{,u1N'  
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支票换现金||兑现to cash a cheque <.#i3!  
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清理票款to clear a cheque U",kAQY  
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保证兑现to certify a cheque / F9BbG{  
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填写支票数额to fill up a cheque \vsfY   
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支票上划线to cross a cheque 0;KjP?5  
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开发支票to make out a cheque DOyYy~Q  
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签发支票，开立支票to draw a cheque||to issue a cheque Gu-6~^
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透支支票to overdraw a cheque SN'j?-  
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背书支票to endorse a cheque @vs+)aRa  
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请付票款||清付票款to pay a cheque||to honour a cheque Lk#8G>U  
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支票退票to dishonour a cheque k nTCX  
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拒付支票to refuse a cheque Ku$:.  
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拒付支票to stop payment of a cheque Z}$wvd  
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提示要求付款to present for payment r^zra|]  
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见票即付持票人payable to bearer jJbS{1z  
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支付指定人payable to order o&-D[|E|  
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已过期||无效out of date||stale ;T hn C>U  
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请给出票人R/D||refer to drawer ^J~5k,7jX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L NS O]\  
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文字与数字不一致words and figures differ Fzmc#?  
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支票 { Ri6975  
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时间已过account closed {iXQUj  
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更改处应加盖印章alterations require initials >1BDt:G36  
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时间已过effects not cleared C23Gp3_0/  
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停止付款payment stopped VXPsYR&  
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支票毁损cheque mutilated nTv^][
 
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汇款||寄钱to remit||to send money 3[UaK`/1C  
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寄票供取款||支票支付to send a cheque for payment ffy,ds_7  
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寄款人a remitter 9~v#]Q}Z}4  
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收款人a remittee !-Uq#Ea0/  
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国外汇票foreign Bill UYH&x:WEd  
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国内汇票inland Bill R:y u  
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跟单汇票documentary bill 6$G@>QCBS  
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空头汇票accommodation bill i9^m;Y)^I  
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原始汇票original bill D 26A%[^O  
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改写||换新票据renewed bill "b0!h6$!H  
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即期汇票sight bill||bill on demand 2f2.;D5g_'  
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…days after date||…days after date…日后付款 ;'oi7b  

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…months after date||…months after date…月后付款 *oru;=D@8  
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见票后…日付款…days after sight||…days sight ~!ICBF~j  
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见票后…月付款…months after sight||…months sight J:2Su1"ODh  
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同组票据set of bills y0 qq7Dmu  
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单张汇票sola of exchange||sole of exchange &;@U54,wV  
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远期汇票usance bill||bill at usance q^+Z>
  
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长期汇票long bill >Av%[G5=h#  
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短期汇票short bill fn'N^  
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逾期汇票overdue bill RYKV?f#[H  
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宽限日期days of grace 5A*'@Fr'G  
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电汇telegraphic transfer （T.T） 1~ZKpvu  
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邮汇postal order||postal note （Am.）||post office order||money order 9C)w'\u9+  
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本票promissory note （P/N） Y/w) V
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押汇负责书||押汇保证书letter of hypothecation +qEvz<kch  
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副保||抵押品||付属担保物collateral security Q{Lsr,  
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担保书trust receipt||letter of indemnity SAGLLk07G  
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承兑||认付acceptance X*'-^WM6  
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单张承兑general acceptance lYu1m  
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有条件承兑qualified acceptance cuP5cL/Y  
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附条件认付conditional acceptance 9{bzxM  
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部分认付partial acceptance   pTK|u!fs