[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。   tx$kD2  
会计报表statement of account 4)L(41h  
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往来帐目account current ].W)eMC*c(  
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现在往来帐||存款额current accout m`"^d #  
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销货帐account sales 4uQ\JD(*Eu  
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共同计算帐项joint account R+'$V$g\X  
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未决帐项outstanding account v'R{lXE  
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贷方帐项credit account||creditor account 3NI3b-7  
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借方帐项debit account||debtor account L-B"P&  
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应付帐||应付未付帐account payable bve_*7
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应收帐||应收未收帐account receivable N$\'X<{  
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新交易||新帐new account C5}c?=#bdf  
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未决帐||老帐old account K|i:tHF ]@  
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现金帐cash account 'eyzH[l,(  
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流水帐running account l ga%U~  
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暂记帐||未定帐suspense account q=I8W}Zi  
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过期帐||延滞帐overdue account||pastdue account ;(&$Iw9X  
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杂项帐户sundry account  Mi>!  
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详细帐单||明细表detail account Z \lJE>1  
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呆帐bad account O/XG}G.x|  
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会计项目title of account JXx[e  
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会计薄||帐薄account-book 1>c^-"#e^  
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营业报告书||损益计算表account of budiness||business report pZ`^0#Fo  
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借贷细帐||交验帐account rendered mm dQ\\  
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明细帐account stated e,?qwZK:y  
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与…银行开立一户头to open an account with >;K!yI?0  
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与…银行建立交易to keep account with Al MMN"j  
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继续记帐to keep account [mcER4]}  
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与…有交易to have an account with I&J>   
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作成会计帐||有往来帐项to make out an account with >ufLRGL>  
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清算||清理债务to make up an account }~#Tsv  
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清洁帐目||与…停止交易to close ones account with >^~W'etX|  
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结帐to close an account wBl o2WY  
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清理未付款to ask an account||to demand an account 8b:GyC5L  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account n[gc`#7|{e  
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审查帐目||监查帐目to audit an account Y#zHw<<E  
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检查帐目to examine an account v=~+o[  
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转入A的帐户to charge the amount to As account K*P:FC
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以计帐方式付款to pay on account Hyb_>n  
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代理某人||为某人on ones account||on account of one  IOY<'t+  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk D$Ao-6QE W  
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由某人负担for ones account||for account of one m[nrr6 G"  
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按某人指示||列入某人帐户by order and for account of one #'97
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列入5月份帐目for May account @CS%=tE}U  
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编入某中帐项下to pass to the account of||to place to the account of L]E.TvM1*  
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寄出清算书to send in an account||to send in render an account 3F$N@K~s  
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支票薄cheque book |<JBo E]3B  
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支票陈票人cheque drawer 4'y@ne}g!  
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持票人cheque holder h >A~yDT[  
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不记名支票cheque to bearer||bearer cheque L0 *f( H  
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记名支票||认人支票cheque to order _ Gkb[H&RZ  
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到期支票antedated cheque nq\~`vH|Gd  
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未到期支票postdated cheque hLaQ[9  
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保付支票certified cheque ])
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未获兑现支票，退票returned cheque !T.yv5ge'  
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横线支票crossed cheque T/tCX[}  
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普通横线general crossing _xM3c&VeG  
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特别横线special crossing w}?,N  
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空白支票blank cheque e0 9QaY  
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失效支票，过期支票stale cheque EE*FvI`  
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普通支票open cheque {<Xl57w-Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PUC:Pl77  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &&Otj-n5  
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支票换现金||兑现to cash a cheque VVc-Dx  
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清理票款to clear a cheque zI_pP?4;.q  
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保证兑现to certify a cheque rrl{3
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填写支票数额to fill up a cheque C`\yc_b9Pf  
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支票上划线to cross a cheque Gk)6ljL  
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开发支票to make out a cheque cB2~W%H  
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签发支票，开立支票to draw a cheque||to issue a cheque Suk;##I  
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透支支票to overdraw a cheque =l%|W[OO  
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背书支票to endorse a cheque \m+;^_;5GW  
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请付票款||清付票款to pay a cheque||to honour a cheque kQ.3J.Q5  
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支票退票to dishonour a cheque !H`uN  
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拒付支票to refuse a cheque (?z"_\^n/  
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拒付支票to stop payment of a cheque ,>3|\4/Q  
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提示要求付款to present for payment (&qjY I  
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见票即付持票人payable to bearer - s0QEQ  
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支付指定人payable to order /XwwB  
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已过期||无效out of date||stale ]]|vQA^  
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请给出票人R/D||refer to drawer 2$ ?j'i!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8[H)tKf8  
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文字与数字不一致words and figures differ 7)y +QU]  
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支票 d]Mjr2h  
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时间已过account closed iFaC[(1@a  
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更改处应加盖印章alterations require initials A{a`%FAV  
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时间已过effects not cleared L@8C t  
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停止付款payment stopped !!UQ,yU  
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支票毁损cheque mutilated IT\ x0b cv  
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汇款||寄钱to remit||to send money N!^5<2z@eT  
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寄票供取款||支票支付to send a cheque for payment SDICN0X*  
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寄款人a remitter E>O1dPZcM  
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收款人a remittee UJ6zgsD1b?  
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国外汇票foreign Bill <
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国内汇票inland Bill yaKw/vV  
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跟单汇票documentary bill ~Y'j8W  
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空头汇票accommodation bill YUsMq3^&  
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原始汇票original bill Jsp>v'Qvq  
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改写||换新票据renewed bill !E|k#c9
 
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即期汇票sight bill||bill on demand cJ!C=J  
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…days after date||…days after date…日后付款 |=W=H6h*  
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…months after date||…months after date…月后付款 "ZLujpZcG  
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见票后…日付款…days after sight||…days sight U?d4 ^  
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见票后…月付款…months after sight||…months sight @"E{gM@B  
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同组票据set of bills 4]/i0\Vbam  
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单张汇票sola of exchange||sole of exchange x3++JG  
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远期汇票usance bill||bill at usance P qm)OZE?  
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长期汇票long bill A,)G$yT\  
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短期汇票short bill \1p5$0z  
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逾期汇票overdue bill > \KVg(?D  
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宽限日期days of grace 2i@t;h2E  
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电汇telegraphic transfer （T.T） P6E=*^^m(  
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邮汇postal order||postal note （Am.）||post office order||money order (cj3[qq  
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本票promissory note （P/N） g}-Ch#  
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押汇负责书||押汇保证书letter of hypothecation -|DSfI#j  
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副保||抵押品||付属担保物collateral security ecH -JPm'  
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担保书trust receipt||letter of indemnity B9Dh^9?L  
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承兑||认付acceptance l}DCK  
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单张承兑general acceptance sJlX]\RLQ  
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有条件承兑qualified acceptance /)i)wxi  
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附条件认付conditional acceptance I_yIVw;  
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部分认付partial acceptance   |zu>G9m