[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。   4j/8Otn  
会计报表statement of account ^f>+
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往来帐目account current JgEpqA12  
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现在往来帐||存款额current accout g,9o'
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销货帐account sales *y7^4I-J  
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共同计算帐项joint account 6f0 WN  
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未决帐项outstanding account $--W,ov5j  
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贷方帐项credit account||creditor account H<g- Bhv  
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借方帐项debit account||debtor account \,lgv  
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应付帐||应付未付帐account payable MHk\y2`/;  
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应收帐||应收未收帐account receivable b$
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新交易||新帐new account 0k0y'1SL  
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未决帐||老帐old account %5NfF65'  
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现金帐cash account s-~Tf|  
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流水帐running account  =6Ihk  
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暂记帐||未定帐suspense account :"#EQq]ct
 
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过期帐||延滞帐overdue account||pastdue account TG~:Cmc  
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杂项帐户sundry account a=+qR:wT  
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详细帐单||明细表detail account %(79; #2`  
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呆帐bad account iP6$;Y{ZA  
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会计项目title of account 2;VggPpT  
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会计薄||帐薄account-book v}q3_m]   
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营业报告书||损益计算表account of budiness||business report 2>Bx/QF@<  
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借贷细帐||交验帐account rendered a;jXMR  
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明细帐account stated }J"}5O2,b  
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与…银行开立一户头to open an account with k7yQEU  
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与…银行建立交易to keep account with }YH@T]O}  
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继续记帐to keep account /R7
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与…有交易to have an account with %y;E1pva  
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作成会计帐||有往来帐项to make out an account with *vqlY[2Ax  
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清算||清理债务to make up an account jkw:h0hX  
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清洁帐目||与…停止交易to close ones account with d1$3~X
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结帐to close an account <>\s#Jf/  
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清理未付款to ask an account||to demand an account A;VjMfoB  
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结清差额to balance the account with 1d)wE4c=Z  
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清算to settle an account||to liquidate an account||to square an account H>Wi(L7  
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审查帐目||监查帐目to audit an account ZNb;24  
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检查帐目to examine an account H}G=%j0  
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转入A的帐户to charge the amount to As account c"qaULY  
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以计帐方式付款to pay on account aRFLh  
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代理某人||为某人on ones account||on account of one J[E_n;d1  
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为自己计算||独立帐目on ones own account V=yRE  
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由某人收益并负风险on ones account and risk||for ones account and risk ]L0GIVIE  
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由某人负担for ones account||for account of one %7tQam  
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按某人指示||列入某人帐户by order and for account of one Q`$Q(/  
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列入5月份帐目for May account ENu`@S='I3  
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编入某中帐项下to pass to the account of||to place to the account of x!\FB.h4!(  
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寄出清算书to send in an account||to send in render an account {"<6'2T3  
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支票薄cheque book f"XFf@!  
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支票陈票人cheque drawer HVb9YU+  
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持票人cheque holder s3m]rC  
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不记名支票cheque to bearer||bearer cheque /m,0H)w1  
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记名支票||认人支票cheque to order XOl]s?6H$  
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到期支票antedated cheque .y7&!a35  
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未到期支票postdated cheque YxMOr\B  
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保付支票certified cheque !Ju?REH  
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未获兑现支票，退票returned cheque ld1t1'I'  
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横线支票crossed cheque H~
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普通横线general crossing mi|O)6>8n  

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特别横线special crossing %8H*}@n  
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空白支票blank cheque E0=-6j  
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失效支票，过期支票stale cheque L>{E8qv>w  
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普通支票open cheque !lE (!d3M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tklU zv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '6{q;Bxo  
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支票换现金||兑现to cash a cheque WX 79V  
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清理票款to clear a cheque \~xsBPX+x  
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保证兑现to certify a cheque q=bJ9iJsq  
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填写支票数额to fill up a cheque 6fPuTQ}fY>  
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支票上划线to cross a cheque c@ En4[a'  
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开发支票to make out a cheque fJOU1%  
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签发支票，开立支票to draw a cheque||to issue a cheque i1vBg}WHN  
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透支支票to overdraw a cheque ,k{{ZP P  
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背书支票to endorse a cheque peGXU/5.I  
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请付票款||清付票款to pay a cheque||to honour a cheque + qpD>5#  
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支票退票to dishonour a cheque kf>'AbN
 
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拒付支票to refuse a cheque _}jj>+zA`  
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拒付支票to stop payment of a cheque 76=uk!#3{  
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提示要求付款to present for payment v.r$]O  
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见票即付持票人payable to bearer n0Ze9W+<  
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支付指定人payable to order pPQ]#v  
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已过期||无效out of date||stale &lI.N~Ao  
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请给出票人R/D||refer to drawer  J|6aa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y"@~5e477$  
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文字与数字不一致words and figures differ Yl-09)7s  
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支票 >2VB.f  
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时间已过account closed o`RTvGXk  
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时间已过effects not cleared ^=R>rUCmv  
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停止付款payment stopped ZB ~D_S  
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支票毁损cheque mutilated U.wgae].O;  
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汇款||寄钱to remit||to send money )*s.AFu]7x  
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寄票供取款||支票支付to send a cheque for payment GhpH7%s  
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寄款人a remitter q~l&EH0  
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收款人a remittee &p4q# p7,  
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国外汇票foreign Bill )cOm\^ ,  
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国内汇票inland Bill g<.VW0  
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跟单汇票documentary bill t3bDi/m  
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空头汇票accommodation bill L'['7  
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原始汇票original bill n|^-qy'w  
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改写||换新票据renewed bill p]pFZ";70  
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即期汇票sight bill||bill on demand ]HCt%5  
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…days after date||…days after date…日后付款 Q$RP2&  
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…months after date||…months after date…月后付款 >GZF\ER  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight rg\|-_.es'  
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同组票据set of bills !0zM@p  
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单张汇票sola of exchange||sole of exchange (r7~ccy4  
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远期汇票usance bill||bill at usance %7L'2/Y2x  
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长期汇票long bill ok[R`99  
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短期汇票short bill .>H7i`1D`  
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逾期汇票overdue bill XSZW9/I-(|  
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宽限日期days of grace zzPgLE55  
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电汇telegraphic transfer （T.T） |@Z QoH  
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邮汇postal order||postal note （Am.）||post office order||money order eaCEZHr$  
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本票promissory note （P/N） <4Ujk8Zj  

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押汇负责书||押汇保证书letter of hypothecation JkpA \<  
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副保||抵押品||付属担保物collateral security Tw|=;
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担保书trust receipt||letter of indemnity L+d_+:w  
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承兑||认付acceptance Riu0;U( \  
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单张承兑general acceptance _%"/I96'  
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有条件承兑qualified acceptance /z~;.jRg  
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附条件认付conditional acceptance +ZXk0sP_<  
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部分认付partial acceptance   +dIg&}Tr