[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。   i s"vekC  
会计报表statement of account ``4wX-y  
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往来帐目account current O
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现在往来帐||存款额current accout `7Ug/R<  
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销货帐account sales CMVS W6  
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共同计算帐项joint account z]#hWfM4B:  
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未决帐项outstanding account ia{kab|_5  
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贷方帐项credit account||creditor account 'Ji+c  
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借方帐项debit account||debtor account Vewzo1G2  
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应付帐||应付未付帐account payable 'h*Zc}Q:  
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应收帐||应收未收帐account receivable )!-S|s'  
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新交易||新帐new account :XS"#^aJ  
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未决帐||老帐old account T-P@u-DU  
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现金帐cash account h)o]TV  
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流水帐running account (3fPt;U  
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暂记帐||未定帐suspense account *|'}v[{v^9  
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过期帐||延滞帐overdue account||pastdue account  y h-9u  
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杂项帐户sundry account XI g|G}i.  
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详细帐单||明细表detail account N7B}O*;  
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呆帐bad account v<fWc9
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会计项目title of account "0Y&~q[=  
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会计薄||帐薄account-book bgXc_>T6_y  
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营业报告书||损益计算表account of budiness||business report {lK EZirO  
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借贷细帐||交验帐account rendered "U{mMd!9L  
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明细帐account stated #|D:f~"d3  
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与…银行开立一户头to open an account with Z~B+*H F  
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与…银行建立交易to keep account with -y<rM0"NE  
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继续记帐to keep account _c,&\ wl$  
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与…有交易to have an account with vV2o[\o^  
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作成会计帐||有往来帐项to make out an account with >EyvdX#v  
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清算||清理债务to make up an account !WDn7j'A  
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清洁帐目||与…停止交易to close ones account with X@G[=Rs  
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结帐to close an account N>h]mX6  
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清理未付款to ask an account||to demand an account F5Cqv0HV  
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结清差额to balance the account with !;6W!%t.|  
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清算to settle an account||to liquidate an account||to square an account w?*'vF_2:#  
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审查帐目||监查帐目to audit an account @D(KuF  
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检查帐目to examine an account @ *AY m-k  
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转入A的帐户to charge the amount to As account O p!  
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以计帐方式付款to pay on account Ej9/_0lt  
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代理某人||为某人on ones account||on account of one uk>q\ j  
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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 [v>Z(  
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由某人负担for ones account||for account of one wjw<@A9  
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按某人指示||列入某人帐户by order and for account of one h|Teh-@A5  
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列入5月份帐目for May account V8|q"UX  
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编入某中帐项下to pass to the account of||to place to the account of NC[GtAPD3  
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寄出清算书to send in an account||to send in render an account o 0cc+  
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支票薄cheque book 0'`8HP  
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支票陈票人cheque drawer EY[
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持票人cheque holder X?k V1  
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不记名支票cheque to bearer||bearer cheque ;JD3tM<  

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记名支票||认人支票cheque to order GF/x;,Ae  
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到期支票antedated cheque H2pXJ/XF  
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未到期支票postdated cheque nluyE
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保付支票certified cheque EX_sJc   
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未获兑现支票，退票returned cheque cTIwA:)D  
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横线支票crossed cheque SAxa7B/U2  
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普通横线general crossing q?]@' ^:;  
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特别横线special crossing -O>mY )  
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空白支票blank cheque Z ow^bzy4  
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失效支票，过期支票stale cheque ]!
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普通支票open cheque ht )*Ync  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y#Sw>-zRq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :a !a  
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支票换现金||兑现to cash a cheque Olh%"=*;  
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清理票款to clear a cheque c1!/jTX$  
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保证兑现to certify a cheque Y'H/ $M N  
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填写支票数额to fill up a cheque Ywk[VD+.  
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支票上划线to cross a cheque k*6eZ7  
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开发支票to make out a cheque R$m ?&1K  
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签发支票，开立支票to draw a cheque||to issue a cheque +~.Jw#HqS  
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透支支票to overdraw a cheque #l% \}OC  
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背书支票to endorse a cheque SFNd,(kB*z  
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请付票款||清付票款to pay a cheque||to honour a cheque 4DM|OL`w  
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支票退票to dishonour a cheque n:
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拒付支票to refuse a cheque bdhgHjz  
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拒付支票to stop payment of a cheque o[6"XJ  
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提示要求付款to present for payment - $/{V&?t  
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见票即付持票人payable to bearer rWmi 'niu  
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支付指定人payable to order UbH=W(%  
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已过期||无效out of date||stale IvH+94[)  
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请给出票人R/D||refer to drawer IDZn,^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'J$NW  
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文字与数字不一致words and figures differ \ziF(xTvqG  
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支票 =v9;HPiO  
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时间已过account closed (^\i(cfu6Q  
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更改处应加盖印章alterations require initials Pp!W$C:  
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时间已过effects not cleared ^;bkU|(`6  
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停止付款payment stopped o 8U2vMH  
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支票毁损cheque mutilated u:$x,Q  
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汇款||寄钱to remit||to send money huIr*)r&p  
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寄票供取款||支票支付to send a cheque for payment $? Rod;  
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寄款人a remitter `Ii>wb  
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收款人a remittee ^9i^Ci9  
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国外汇票foreign Bill &knnWm"  
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国内汇票inland Bill P?
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跟单汇票documentary bill 7~&Y"&  
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空头汇票accommodation bill v|xlI4  
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原始汇票original bill q%"nk  
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改写||换新票据renewed bill bu.36\78  
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即期汇票sight bill||bill on demand ra3WLK  
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…days after date||…days after date…日后付款 :/3`+&T^/  
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…months after date||…months after date…月后付款 cA*%K[9  
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见票后…日付款…days after sight||…days sight d09
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见票后…月付款…months after sight||…months sight {`'b+0[;@  
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同组票据set of bills ?:ZH%R_`a  
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单张汇票sola of exchange||sole of exchange AIeYy-f  
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远期汇票usance bill||bill at usance H\S,^)drJ?  
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长期汇票long bill oH;Y}h  
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短期汇票short bill dU\fC{1Z  
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逾期汇票overdue bill 1ID!rxE  
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宽限日期days of grace ~2qFA2  
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电汇telegraphic transfer （T.T） D&'".N ,}  
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邮汇postal order||postal note （Am.）||post office order||money order Pg:Nz@CQ  
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本票promissory note （P/N） (]pQ.3  
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押汇负责书||押汇保证书letter of hypothecation u/MIB`@,  
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副保||抵押品||付属担保物collateral security #*~ (  
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担保书trust receipt||letter of indemnity Ft]sTA+
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承兑||认付acceptance c{E-4PYbah  
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单张承兑general acceptance $Fo ,$  
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有条件承兑qualified acceptance :ortyCB:H  
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附条件认付conditional acceptance ?{FxbDp>  
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部分认付partial acceptance   {!,+C0