[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。   ; @[.$Q@I  
会计报表statement of account <.y^  
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往来帐目account current >$k4@eg!  
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现在往来帐||存款额current accout 2Wc;hJ.1  
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销货帐account sales 3'gd'`Hn/  
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共同计算帐项joint account &Hp\("  
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未决帐项outstanding account Z"+rg9/p  
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贷方帐项credit account||creditor account ^*owD;]4_  
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借方帐项debit account||debtor account N#xM_Mpt  
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应付帐||应付未付帐account payable \-`oFe"  
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应收帐||应收未收帐account receivable -7Y'6''~W.  
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新交易||新帐new account =4%WOI  
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未决帐||老帐old account ",,qFM!  
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现金帐cash account <3]/ms  
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流水帐running account Gm?"7R.  
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暂记帐||未定帐suspense account #$ raUNr  
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过期帐||延滞帐overdue account||pastdue account cqU/Y_%l'  
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杂项帐户sundry account w}KcLa
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详细帐单||明细表detail account C@:N5},]  
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呆帐bad account LAjw!QB  
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会计项目title of account U";Rp& \3;  
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会计薄||帐薄account-book bsS|!KT  
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营业报告书||损益计算表account of budiness||business report )pj \b[  
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借贷细帐||交验帐account rendered W2V@\  
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明细帐account stated <L[)P{jn?p  
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与…银行开立一户头to open an account with A7}|VV  
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与…银行建立交易to keep account with &]A1 _dy  
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继续记帐to keep account CKK5+  
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与…有交易to have an account with IBHG1<
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作成会计帐||有往来帐项to make out an account with -&^(T  
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清算||清理债务to make up an account *8HxJ+[,[  
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清洁帐目||与…停止交易to close ones account with z?g4^0e  
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结帐to close an account ijS
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清理未付款to ask an account||to demand an account 0|k[Wha#  
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结清差额to balance the account with D($UbT-v  
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清算to settle an account||to liquidate an account||to square an account OF}_RGKg3  
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审查帐目||监查帐目to audit an account O\{_)L  
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检查帐目to examine an account \Fjq|3`<l  
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转入A的帐户to charge the amount to As account N_}Im>;!  
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以计帐方式付款to pay on account $^GnY7$!>  
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代理某人||为某人on ones account||on account of one A>S2BL#=  
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为自己计算||独立帐目on ones own account *GnO&&m'B  
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由某人收益并负风险on ones account and risk||for ones account and risk

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由某人负担for ones account||for account of one J]e&z5c  
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按某人指示||列入某人帐户by order and for account of one -JkO[IF  
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列入5月份帐目for May account F*u;'K  
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编入某中帐项下to pass to the account of||to place to the account of \U8Vsx1tl  
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寄出清算书to send in an account||to send in render an account 6
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支票薄cheque book ^~$ o-IX  
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支票陈票人cheque drawer 8V=o%[t  
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持票人cheque holder g*uO IF  
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不记名支票cheque to bearer||bearer cheque E'}$'n?:  
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记名支票||认人支票cheque to order Z:{ Z&HQC  
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到期支票antedated cheque +gkB  
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未到期支票postdated cheque s.U p<Rw  
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保付支票certified cheque - U|4`{PP  

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未获兑现支票，退票returned cheque 4^r}&9C~  
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横线支票crossed cheque &}oDSD H^,  
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普通横线general crossing 711z-  
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特别横线special crossing n1ICW 9  
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空白支票blank cheque :JlJB  
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失效支票，过期支票stale cheque TS;MGi0`}  
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普通支票open cheque o{
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rO C~U85  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \ZC7vM"h  
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支票换现金||兑现to cash a cheque /+rHy7(\  
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清理票款to clear a cheque Zff zyh  
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保证兑现to certify a cheque 3h4>edM  
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填写支票数额to fill up a cheque rn(
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支票上划线to cross a cheque _ZJP]5  
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开发支票to make out a cheque }%%| '8  
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签发支票，开立支票to draw a cheque||to issue a cheque (`T:b1  
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透支支票to overdraw a cheque Up8#Nz T  
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背书支票to endorse a cheque 4\t9(_  
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请付票款||清付票款to pay a cheque||to honour a cheque `/"TYR%  
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支票退票to dishonour a cheque GQq2;%RrF  
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拒付支票to refuse a cheque z1s9[5  
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拒付支票to stop payment of a cheque kZfO`BVL  
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提示要求付款to present for payment DT;Hr4Z8^"  
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见票即付持票人payable to bearer #VtlXr>G  
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支付指定人payable to order AS~O*(po  
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已过期||无效out of date||stale 5yuR[VU  
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请给出票人R/D||refer to drawer [ q22?kT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uee2 WGD  
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文字与数字不一致words and figures differ !'[f!vsyM{  
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支票 V_$BZm%8J  
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时间已过account closed , _D`0B6o  
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更改处应加盖印章alterations require initials P_ U[OM\  
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时间已过effects not cleared GFB(c  
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停止付款payment stopped |L11?{ K  
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支票毁损cheque mutilated c_"]AhV~Mg  
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汇款||寄钱to remit||to send money HZX(kYV  
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寄票供取款||支票支付to send a cheque for payment 0z1m!tr  
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寄款人a remitter G:7HL5u  
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收款人a remittee ?%-VSL>$w=  
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国外汇票foreign Bill !W4A9Th  
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国内汇票inland Bill ' Z5l'Ac  
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跟单汇票documentary bill HqC 1Dkw  
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空头汇票accommodation bill <cS"oBh&u0  
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原始汇票original bill J< Ljg<t+  
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改写||换新票据renewed bill mWEaUi)Zz  
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即期汇票sight bill||bill on demand K ?uHAm  
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…days after date||…days after date…日后付款 ',+YWlW  
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…months after date||…months after date…月后付款 (d vsGYT|.  
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见票后…日付款…days after sight||…days sight oW ! Z=;  
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见票后…月付款…months after sight||…months sight vtx3a^  
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同组票据set of bills |)5xmN]  
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单张汇票sola of exchange||sole of exchange mH`K~8pRg  
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远期汇票usance bill||bill at usance r,cz yE/  
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长期汇票long bill S"=y>.#
 
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短期汇票short bill }R&5Ye  
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逾期汇票overdue bill !=)b2}e/>  
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宽限日期days of grace 9M12|X\]8  
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电汇telegraphic transfer （T.T） e0Jz|?d=  
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邮汇postal order||postal note （Am.）||post office order||money order F`Ld WA  
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本票promissory note （P/N） dy' J ~Eo7  
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押汇负责书||押汇保证书letter of hypothecation 'kb|!  
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副保||抵押品||付属担保物collateral security wZnv*t_  
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担保书trust receipt||letter of indemnity q dNt2SO  
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承兑||认付acceptance bu:%"l  
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单张承兑general acceptance BM>'w,$KL  
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有条件承兑qualified acceptance "CTK%be{q/  
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附条件认付conditional acceptance e-EY]%JO  
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部分认付partial acceptance   J/xbMMb