[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。   O8RzUg&  
会计报表statement of account T&}Ye\%  
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往来帐目account current W7e4pR?w  
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现在往来帐||存款额current accout az(5o  
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销货帐account sales qpgU8f  
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共同计算帐项joint account ,VG9)K1K  
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未决帐项outstanding account 5Bj77?Z  
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贷方帐项credit account||creditor account d=nh  
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借方帐项debit account||debtor account )kA2vX^=Z  
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应付帐||应付未付帐account payable 3;D?|E]1  
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应收帐||应收未收帐account receivable ;y>'yq}  
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新交易||新帐new account (\uAAW"  
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未决帐||老帐old account e5qvyUJM  
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现金帐cash account C&oxi$J:p+  
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流水帐running account p}r yKW\cJ  
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暂记帐||未定帐suspense account q|/!0MU"  
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过期帐||延滞帐overdue account||pastdue account FBbm4NB  
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杂项帐户sundry account y,1S&k  
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详细帐单||明细表detail account Do(PdF6A  
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呆帐bad account I}1fEw>8  
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会计项目title of account :Z]/Q/$  
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会计薄||帐薄account-book US"2O!u  
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营业报告书||损益计算表account of budiness||business report EF0Pt  
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借贷细帐||交验帐account rendered ,q/tyGj  
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明细帐account stated
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与…银行开立一户头to open an account with Dg1kbO=2  
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与…银行建立交易to keep account with rwasH,+  
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继续记帐to keep account *vRNG 3D/  
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与…有交易to have an account with TW'E99wG  
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作成会计帐||有往来帐项to make out an account with j;$6F/g  
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清算||清理债务to make up an account a!TBk=P  
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清洁帐目||与…停止交易to close ones account with !V$6+?2  
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结帐to close an account [q0_7  
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清理未付款to ask an account||to demand an account kr EH`f  
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结清差额to balance the account with _QC?:mv6-  
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清算to settle an account||to liquidate an account||to square an account ,v$2'm)V  
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审查帐目||监查帐目to audit an account Z`SWZ<  
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检查帐目to examine an account twYB=68  
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转入A的帐户to charge the amount to As account ,T,B0  
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以计帐方式付款to pay on account Nf/hr%jL  
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代理某人||为某人on ones account||on account of one M[`w{A  
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为自己计算||独立帐目on ones own account P0`>{!r6@  
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由某人收益并负风险on ones account and risk||for ones account and risk @Le ^-v4  
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由某人负担for ones account||for account of one [#,X$O>  
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按某人指示||列入某人帐户by order and for account of one Mi%1+  
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列入5月份帐目for May account i$fjr[$B  
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编入某中帐项下to pass to the account of||to place to the account of =JySY@
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寄出清算书to send in an account||to send in render an account 9rf|r 3  
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支票薄cheque book ]~g|SqPA@  
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支票陈票人cheque drawer fAY2V%Rft  
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持票人cheque holder ''\cBM!  
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不记名支票cheque to bearer||bearer cheque h.s<0.  
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记名支票||认人支票cheque to order )l!&i?h%  
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到期支票antedated cheque s$nfY.C  
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未到期支票postdated cheque i]^*J1
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保付支票certified cheque n4d(`  
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未获兑现支票，退票returned cheque /*R' xBr  
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横线支票crossed cheque k^%TJ.y@  
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普通横线general crossing CPCB!8-5  
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特别横线special crossing MvjwP?J]  
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空白支票blank cheque +iDz+3v(  
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失效支票，过期支票stale cheque WaO;hy~us  
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普通支票open cheque HvfTC<+H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E6IL,Iq9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HQ#L |LN  
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支票换现金||兑现to cash a cheque R$'nWzX#  
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清理票款to clear a cheque ;."{0gq  
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保证兑现to certify a cheque j W]c9u  
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填写支票数额to fill up a cheque BHBR_7  
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支票上划线to cross a cheque _5 -"<  
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开发支票to make out a cheque [9Hm][|Ph  
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签发支票，开立支票to draw a cheque||to issue a cheque "@bk$o=  
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透支支票to overdraw a cheque b8Ad*f\  
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背书支票to endorse a cheque ::t!W7W  
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请付票款||清付票款to pay a cheque||to honour a cheque 667t
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支票退票to dishonour a cheque Wsz9X;  
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拒付支票to refuse a cheque -Euy5Y  
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拒付支票to stop payment of a cheque <0MUn#7'  
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提示要求付款to present for payment U Y^f|f&  
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见票即付持票人payable to bearer 8BdeqgU/_  
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支付指定人payable to order nhxl#   
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已过期||无效out of date||stale 9tgkAU`  
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请给出票人R/D||refer to drawer <>GyG-q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F3'G9Xf8Q=  
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文字与数字不一致words and figures differ b /ySt<  
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支票 &!Vp 'l\9  
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时间已过account closed oPV"JGa/B4  
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更改处应加盖印章alterations require initials XQPJ(.G  
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时间已过effects not cleared X35hLp8 M  
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停止付款payment stopped 4RNzh``u  
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支票毁损cheque mutilated &iivSc;#  
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汇款||寄钱to remit||to send money ZhU2z*qN#  
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寄票供取款||支票支付to send a cheque for payment UWp(3FQ  
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寄款人a remitter lDzVc`c  
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收款人a remittee lK0coj1+  
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国外汇票foreign Bill nBd;d}LD  
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国内汇票inland Bill |dO1w.x/  
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跟单汇票documentary bill {v(3[7  
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空头汇票accommodation bill TA*49Qp  
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原始汇票original bill zK}.Bhj#  
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改写||换新票据renewed bill wx<DzC  
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即期汇票sight bill||bill on demand x \lua  
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…days after date||…days after date…日后付款 =^6]N~*,D  
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…months after date||…months after date…月后付款 Gz`Zp "i%0  
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见票后…日付款…days after sight||…days sight [qc90)^Q,  
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见票后…月付款…months after sight||…months sight ezFyd'P  
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同组票据set of bills F<oJ
  
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单张汇票sola of exchange||sole of exchange pDW .Pav  
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远期汇票usance bill||bill at usance ugOcK Gf  
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长期汇票long bill V;9.7v  
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短期汇票short bill /1Ndir^c  
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逾期汇票overdue bill 5s8k^n"A  
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宽限日期days of grace .a?GC(  
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电汇telegraphic transfer （T.T） .-uH ax0  
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邮汇postal order||postal note （Am.）||post office order||money order :D;BA  
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本票promissory note （P/N） ZE#A?5lb  
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押汇负责书||押汇保证书letter of hypothecation VM88#^  
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副保||抵押品||付属担保物collateral security Gg8F>y<[R  
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担保书trust receipt||letter of indemnity 8k vG<&D  
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承兑||认付acceptance nW
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单张承兑general acceptance jI[Y< (F ;  
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有条件承兑qualified acceptance m -]E|  
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附条件认付conditional acceptance Nz1u:D]  
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部分认付partial acceptance   -Ph"#R&