[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。   0+&K;  
会计报表statement of account ss6{+ @,  
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往来帐目account current ^rd%{6m  
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现在往来帐||存款额current accout #U4 f9.FY*  
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销货帐account sales *3
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共同计算帐项joint account vvs2:87zvJ  
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未决帐项outstanding account q<Qjc  
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贷方帐项credit account||creditor account +SE\c  
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借方帐项debit account||debtor account We\i0zUU  
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应付帐||应付未付帐account payable UG_PrZd  
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应收帐||应收未收帐account receivable 1B:5O*I!J  
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新交易||新帐new account }K`KoM  
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未决帐||老帐old account dA E85  
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现金帐cash account ,qo^G0XO  
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流水帐running account e igVT4  
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暂记帐||未定帐suspense account /hmDe
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过期帐||延滞帐overdue account||pastdue account s;E(51V<>  
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杂项帐户sundry account _Pa@%/  
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详细帐单||明细表detail account D!#B*[|  
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呆帐bad account B0Ay  
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会计项目title of account dtTfV.y4w  
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会计薄||帐薄account-book \kf n,m  
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营业报告书||损益计算表account of budiness||business report 3Nwi
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借贷细帐||交验帐account rendered L[<Y6u>m!1  
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明细帐account stated v@ qDR|?^  
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与…银行开立一户头to open an account with u|.|dv'mbp  
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与…银行建立交易to keep account with 1Z;cb0:  
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继续记帐to keep account q4Bw5
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与…有交易to have an account with B0p;Zh  
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作成会计帐||有往来帐项to make out an account with jk_yrbLc  
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清算||清理债务to make up an account GUM-|[~  
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清洁帐目||与…停止交易to close ones account with UY,u-E"  
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结帐to close an account zVe,HKF/  
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清理未付款to ask an account||to demand an account ._;It198f  
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结清差额to balance the account with OEzSItAI/[  
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清算to settle an account||to liquidate an account||to square an account !B{(EL=g  
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审查帐目||监查帐目to audit an account 1|G5 W:  

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检查帐目to examine an account iWUxB28  
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转入A的帐户to charge the amount to As account 8Jp?@qt=$  
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以计帐方式付款to pay on account yTe25l{QaF  
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代理某人||为某人on ones account||on account of one cZrJW  
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为自己计算||独立帐目on ones own account 3z#
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由某人收益并负风险on ones account and risk||for ones account and risk *_Pkb
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由某人负担for ones account||for account of one RzLe R%O  
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按某人指示||列入某人帐户by order and for account of one 1JI7P?\B  
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列入5月份帐目for May account [t5D d  
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编入某中帐项下to pass to the account of||to place to the account of >Y:veEa6v6  
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寄出清算书to send in an account||to send in render an account o
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支票薄cheque book l~*d0E-$  
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支票陈票人cheque drawer g8Zf("  
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持票人cheque holder M:K4o%  
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不记名支票cheque to bearer||bearer cheque pi PV&ytI  
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记名支票||认人支票cheque to order 6uWPIM;  
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到期支票antedated cheque :DBJ2n  
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未到期支票postdated cheque TJ(vq]|&  
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保付支票certified cheque ]B
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未获兑现支票，退票returned cheque 'C1yqkIa`  
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横线支票crossed cheque Jd/XEs?<q  
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普通横线general crossing m9f[n
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特别横线special crossing I-|1eR+3  
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空白支票blank cheque YH$whJ`W0  
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失效支票，过期支票stale cheque r
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普通支票open cheque cP(is!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )u(Dqu\t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5Lm<3:7Q+  
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支票换现金||兑现to cash a cheque .2:S0=xt<  
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清理票款to clear a cheque Nc[V kJ]  
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保证兑现to certify a cheque lC(g&( \{  
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填写支票数额to fill up a cheque /"OJ~e_%  
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支票上划线to cross a cheque 2w? 5vSv  
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开发支票to make out a cheque 1*J#:|({(  
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签发支票，开立支票to draw a cheque||to issue a cheque J?N9*ap)  
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透支支票to overdraw a cheque 5!)_"u3  
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背书支票to endorse a cheque a 2N4Jg@  
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请付票款||清付票款to pay a cheque||to honour a cheque Ghpk0ia%d  
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支票退票to dishonour a cheque HfgK0wIi  
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拒付支票to refuse a cheque d~b#dcv$"  
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拒付支票to stop payment of a cheque j,/t<@S>  
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提示要求付款to present for payment `e!hT@Xxa  
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见票即付持票人payable to bearer )tV^)n[w  
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支付指定人payable to order q;V1fogqI)  
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已过期||无效out of date||stale hoQ?8}r:  
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请给出票人R/D||refer to drawer cs%NsnZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \O7?!i  
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文字与数字不一致words and figures differ U "qO&;m  
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支票 d.7Xvx0Yww  
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时间已过account closed D^Z~>D6  
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更改处应加盖印章alterations require initials ?ExfxR!~  
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时间已过effects not cleared .~5cNu'#m  
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停止付款payment stopped a<V=C  
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支票毁损cheque mutilated MjI}fs<  
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汇款||寄钱to remit||to send money na FZ<'t>&  
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寄票供取款||支票支付to send a cheque for payment P|.KMtG  
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寄款人a remitter gWS49*O  
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收款人a remittee wH#k~`M  
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国外汇票foreign Bill (oJ#`k:&n  
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国内汇票inland Bill .: 7h=neEW  
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跟单汇票documentary bill 72-@!Z0e  
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空头汇票accommodation bill NHc+QMbou(  
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原始汇票original bill sZ4H\  
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改写||换新票据renewed bill R1q04Zj{2  
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即期汇票sight bill||bill on demand Dkdm~~Rr  
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…days after date||…days after date…日后付款 fCV
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…months after date||…months after date…月后付款 9Pb0Olh  
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见票后…日付款…days after sight||…days sight WD)[Ac[  
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见票后…月付款…months after sight||…months sight '", 5Bu#C  
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同组票据set of bills 7v:;`6Jb  
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单张汇票sola of exchange||sole of exchange hmi15VW  
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远期汇票usance bill||bill at usance v]1rH$  
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长期汇票long bill ~.Gk:M  
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短期汇票short bill nAYjS
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逾期汇票overdue bill Q7s
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宽限日期days of grace &V;a:  
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电汇telegraphic transfer （T.T） cZ(XY}  
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邮汇postal order||postal note （Am.）||post office order||money order ;Cy@TzO/|  
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本票promissory note （P/N） WAEKvM4*i0  
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押汇负责书||押汇保证书letter of hypothecation 7-
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副保||抵押品||付属担保物collateral security ZUu^==a  
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担保书trust receipt||letter of indemnity t'J fiG M  
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承兑||认付acceptance A=$oYBB  
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单张承兑general acceptance VPHCPGrk  
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有条件承兑qualified acceptance !r
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附条件认付conditional acceptance ,B2-'O  
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部分认付partial acceptance   }$-VI\96