[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。   xy$FS0u  
会计报表statement of account sXTt)J  
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往来帐目account current 1L'[DKb'  
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现在往来帐||存款额current accout [RD ^@~x  
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销货帐account sales 3HbHl?-UNU  
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共同计算帐项joint account C?rL>_+71  
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未决帐项outstanding account =[{Pw8['  
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贷方帐项credit account||creditor account 94APjqV6'  
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借方帐项debit account||debtor account EFql g9bK  
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应付帐||应付未付帐account payable r %0  
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应收帐||应收未收帐account receivable a #@Q.wL  
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新交易||新帐new account ]Vb#
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未决帐||老帐old account sTG+c E  
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现金帐cash account Km,tfM5j  
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流水帐running account ''5%5(Y.r  
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暂记帐||未定帐suspense account &]LwK5SR  
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过期帐||延滞帐overdue account||pastdue account 7 Ck;LF}>0  
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杂项帐户sundry account G0Wd"AV+  
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详细帐单||明细表detail account mlVv3mVyR<  
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呆帐bad account Q}=RG//0*  
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会计项目title of account /vPb
 
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会计薄||帐薄account-book i*^K)SI8  
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营业报告书||损益计算表account of budiness||business report |
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借贷细帐||交验帐account rendered <>e<Xd:77{  
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明细帐account stated 2ga}d5lu  
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与…银行开立一户头to open an account with \6'A^cE/PX  
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与…银行建立交易to keep account with p!a%*LfND  
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继续记帐to keep account z<fEJN  
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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 wMUnZHd{|  
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清算||清理债务to make up an account Sy'>JHx  
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清洁帐目||与…停止交易to close ones account with bVx]r[  
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结帐to close an account h+W^k+~(  
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清理未付款to ask an account||to demand an account YXtGuO\q  
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结清差额to balance the account with Pc7:hu  
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清算to settle an account||to liquidate an account||to square an account &rl>{Uvq  
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审查帐目||监查帐目to audit an account yd72y'zi  
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检查帐目to examine an account ?lK!OyCkc  
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转入A的帐户to charge the amount to As account MuobMD}jqe  
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以计帐方式付款to pay on account "Y!
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代理某人||为某人on ones account||on account of one Oez}C,0  
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为自己计算||独立帐目on ones own account XijLS7Aw|  
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由某人收益并负风险on ones account and risk||for ones account and risk 0 s|LK  
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由某人负担for ones account||for account of one x acLlX+  
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按某人指示||列入某人帐户by order and for account of one 0f%:OU5Y  
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列入5月份帐目for May account `4H9f&8(  
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编入某中帐项下to pass to the account of||to place to the account of [ 5W#1 &  
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寄出清算书to send in an account||to send in render an account h.$__Gs  
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支票薄cheque book \TB%N1^  
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支票陈票人cheque drawer 'UVv(-  
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持票人cheque holder ^:!(jiH  
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不记名支票cheque to bearer||bearer cheque 2c~?UK[1  
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记名支票||认人支票cheque to order O)xEF~DaD  
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到期支票antedated cheque "YzTMKu  
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未到期支票postdated cheque `Kc %S^C'  
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保付支票certified cheque H'0*CiHes  
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未获兑现支票，退票returned cheque aT1CpY=T|.  
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横线支票crossed cheque (>LHj]}K  
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普通横线general crossing ?]\W8)  
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特别横线special crossing 3_o D[ ])A  
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空白支票blank cheque l<aqiZSY  
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失效支票，过期支票stale cheque 5S\][;u  
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普通支票open cheque %89"A'g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  \Z\ IK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C`2*2Y%xkG  
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支票换现金||兑现to cash a cheque N;C"X4rV  
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清理票款to clear a cheque b:FEp'ZS  
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保证兑现to certify a cheque a%Z4_ToLZ  
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填写支票数额to fill up a cheque <pTQpU  
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支票上划线to cross a cheque 9?u9wuH  
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开发支票to make out a cheque :LZ-da"QR  
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签发支票，开立支票to draw a cheque||to issue a cheque hFsA_x+L;  
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透支支票to overdraw a cheque S
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背书支票to endorse a cheque "XGD:>Q.  
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请付票款||清付票款to pay a cheque||to honour a cheque Q^$ghZ6V  
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支票退票to dishonour a cheque OZ(Dpx
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拒付支票to refuse a cheque y=[gQJ6~r  
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拒付支票to stop payment of a cheque S:/{  
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提示要求付款to present for payment }czsa_  
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见票即付持票人payable to bearer q}#iV$dAj  
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支付指定人payable to order 6 XdW m  
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已过期||无效out of date||stale Vd,' s  
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请给出票人R/D||refer to drawer yC W*fIaq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9*4 .  
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文字与数字不一致words and figures differ <x0)7xX  
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时间已过account closed ba8 6 N  
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更改处应加盖印章alterations require initials $`pd|K`  
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时间已过effects not cleared  \]I  
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停止付款payment stopped \b$<J.3  
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支票毁损cheque mutilated l
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汇款||寄钱to remit||to send money Q/py qe G  
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寄票供取款||支票支付to send a cheque for payment -(9O6)Rs$  
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寄款人a remitter qBY g[K>  
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收款人a remittee $3k "WlRG  
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国外汇票foreign Bill 90fs:.  
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国内汇票inland Bill d)tiO2W  
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跟单汇票documentary bill N*_"8LIfi_  
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空头汇票accommodation bill MQ`%``  
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原始汇票original bill ~}Z'0W)Q`z  
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改写||换新票据renewed bill sbnjy"Z%  
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即期汇票sight bill||bill on demand ',)7GY/n~  
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…days after date||…days after date…日后付款 f ~ZEdq8  
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…months after date||…months after date…月后付款 ?djQZ*  
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见票后…日付款…days after sight||…days sight "=A>}q@;H  
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见票后…月付款…months after sight||…months sight <)U4Xz ?  
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同组票据set of bills uMmXs%9T  
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单张汇票sola of exchange||sole of exchange (= ;N{u  
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远期汇票usance bill||bill at usance nxo+?:**  
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长期汇票long bill ynwG\V  
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短期汇票short bill GTl xq%?b  
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逾期汇票overdue bill 'LSz f/w  
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宽限日期days of grace ]! *[Q\  
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电汇telegraphic transfer （T.T） }}
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邮汇postal order||postal note （Am.）||post office order||money order # Su~`]  
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本票promissory note （P/N） r'7LR  
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押汇负责书||押汇保证书letter of hypothecation [ <c&|tfl  
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副保||抵押品||付属担保物collateral security *m+BuGt|  
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担保书trust receipt||letter of indemnity 5@~|*g[  
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承兑||认付acceptance dtt~ Bd  
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单张承兑general acceptance 07v!Zj  
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有条件承兑qualified acceptance  t+uE  
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附条件认付conditional acceptance b\7iY&.C|  
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部分认付partial acceptance   Q,T"ZdQ