[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。   z"lRfOWI  
会计报表statement of account :S |)  
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往来帐目account current FqK2[] 8  
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现在往来帐||存款额current accout U0W- X9>y  
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销货帐account sales xN#. Pm~  
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共同计算帐项joint account 3#Hx^H
 
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未决帐项outstanding account jE{2rw$ZJ?  
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贷方帐项credit account||creditor account #ab=]}2W_g  
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借方帐项debit account||debtor account Y?z@)cL  
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应付帐||应付未付帐account payable O`hOVH
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应收帐||应收未收帐account receivable =,~h]_\_  
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新交易||新帐new account 8]N+V:  
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未决帐||老帐old account \gL H_$}  
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现金帐cash account q@p-)+D;  
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流水帐running account EIwTx:{F  
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暂记帐||未定帐suspense account H\2+cAFN#  
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过期帐||延滞帐overdue account||pastdue account V$+xJ  m  
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杂项帐户sundry account A:EF#2)g  

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详细帐单||明细表detail account AyKaazm]9  
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呆帐bad account A?3hNvfx  
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会计项目title of account pK#Ze/!  
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会计薄||帐薄account-book b1jh2
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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 V#|#% 8  
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明细帐account stated 4-=>># P  
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与…银行开立一户头to open an account with ;k/y[ x}  
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与…银行建立交易to keep account with 1&Rz'JQ+  
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继续记帐to keep account {Zjnf6d]  
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与…有交易to have an account with WYwsTsG{_  
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作成会计帐||有往来帐项to make out an account with =XJ SE+ 7  
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清算||清理债务to make up an account BkJV{>?_
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清洁帐目||与…停止交易to close ones account with vML01SAi  
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结帐to close an account zVZZdG~8  
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清理未付款to ask an account||to demand an account z*YkD"]B  
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结清差额to balance the account with *ZKI02M  
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清算to settle an account||to liquidate an account||to square an account 0MF [e3)a  
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审查帐目||监查帐目to audit an account =ILs[p  
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检查帐目to examine an account ]=2Ba<)m  
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转入A的帐户to charge the amount to As account E08FUAth]#  
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以计帐方式付款to pay on account `Ff3H$_*  
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代理某人||为某人on ones account||on account of one s&iM. [k  
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为自己计算||独立帐目on ones own account F.HD;C-;(  
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由某人收益并负风险on ones account and risk||for ones account and risk 2xhwi.u  
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由某人负担for ones account||for account of one 4[ M! x  
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按某人指示||列入某人帐户by order and for account of one n`2d  
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列入5月份帐目for May account (8TB*BhQ_  
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编入某中帐项下to pass to the account of||to place to the account of -$f~V\M  
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寄出清算书to send in an account||to send in render an account n.ZLR=P4  
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支票薄cheque book V&
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支票陈票人cheque drawer gELku .  
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持票人cheque holder {YC!pDG  
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不记名支票cheque to bearer||bearer cheque /x,gdZPX  
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记名支票||认人支票cheque to order WSi`)@.XO  
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到期支票antedated cheque 59!yz'feF  
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未到期支票postdated cheque ?%% 'GX  
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保付支票certified cheque Jz7a|pgep  
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未获兑现支票，退票returned cheque T6m#sVq  
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横线支票crossed cheque Z:DEET!c'k  
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普通横线general crossing _G%]d$2f`  
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特别横线special crossing A<P3X/i  
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空白支票blank cheque ?T=]? [  
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失效支票，过期支票stale cheque fHhm)T8KB  
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普通支票open cheque n@n608  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z0&^U# ]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7pMl:\  
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支票换现金||兑现to cash a cheque Y.` {]rC  
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清理票款to clear a cheque lOIBX@K E  
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保证兑现to certify a cheque M|!^ #!a(  
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填写支票数额to fill up a cheque @X`~r8&  
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支票上划线to cross a cheque 7sP;+G  
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开发支票to make out a cheque s_]p6M  
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签发支票，开立支票to draw a cheque||to issue a cheque eXJt9olI  
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透支支票to overdraw a cheque }e3M5LI1L  
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背书支票to endorse a cheque %bI(  
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请付票款||清付票款to pay a cheque||to honour a cheque Y" 9 o  
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支票退票to dishonour a cheque !:e|M|T'I*  
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拒付支票to refuse a cheque /CpUq;^  
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拒付支票to stop payment of a cheque {Z[
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提示要求付款to present for payment f.V;Hl,  
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见票即付持票人payable to bearer }qfr&Ffh@  
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支付指定人payable to order a2W}Wb+
 
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已过期||无效out of date||stale d7N;Fa3yL  
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请给出票人R/D||refer to drawer Cpa
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JV'd!5P  
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文字与数字不一致words and figures differ Cus=UzL  
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支票 }]vj"!?a  
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时间已过account closed RAKQ+Y"nl  
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更改处应加盖印章alterations require initials 6 h>8^l  
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时间已过effects not cleared Ff>Y<7CQ v  
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停止付款payment stopped 1=#r$H  
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支票毁损cheque mutilated nzy =0Ox[  
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汇款||寄钱to remit||to send money Y^LFJB|
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寄票供取款||支票支付to send a cheque for payment .Q"3[  
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寄款人a remitter OfTcF_%  
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收款人a remittee a2/r$Tgm  
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国外汇票foreign Bill wdBytH6r.  
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国内汇票inland Bill ?Z4&j'z<  
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跟单汇票documentary bill (m;P,*  
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空头汇票accommodation bill #a#~YSnG  
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原始汇票original bill D\ ({]oj]  
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改写||换新票据renewed bill jLr8?Hyf  
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即期汇票sight bill||bill on demand $#R.+B  
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…days after date||…days after date…日后付款 AN:,t(w  
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…months after date||…months after date…月后付款 KD,b.s  
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见票后…日付款…days after sight||…days sight I$f:K]|.m!  
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见票后…月付款…months after sight||…months sight S}Mxm2  
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同组票据set of bills D<xPx  
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单张汇票sola of exchange||sole of exchange boN)C?"^h  
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远期汇票usance bill||bill at usance SF.,sCk  
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长期汇票long bill %J|EDf,M  
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短期汇票short bill p~3 CXmUc~  
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逾期汇票overdue bill h+Q==  
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宽限日期days of grace 6eS#L21*  
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电汇telegraphic transfer （T.T） Nju7!yVM_  
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邮汇postal order||postal note （Am.）||post office order||money order @'}X&TN<a  
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本票promissory note （P/N） }VFSF/\^  
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押汇负责书||押汇保证书letter of hypothecation 2<988F  
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副保||抵押品||付属担保物collateral security CLYcg$ V  
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担保书trust receipt||letter of indemnity /4T%&#6s  
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承兑||认付acceptance *=sU+x&X  
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单张承兑general acceptance V!Joh5=a  
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有条件承兑qualified acceptance Cu?$!|V  
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附条件认付conditional acceptance >eEf|tKO  
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部分认付partial acceptance   Qy$QOtrv