[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。   gId+hxFa:r  
会计报表statement of account ?#m5$CFp   
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往来帐目account current ,YTIYG](  
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现在往来帐||存款额current accout T\>=o]  
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销货帐account sales :83"t-O8[  
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共同计算帐项joint account SH.'E Hd  
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未决帐项outstanding account Y$^\D'.k  
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贷方帐项credit account||creditor account MR}\fw$(.  
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借方帐项debit account||debtor account 5z_)  
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应付帐||应付未付帐account payable qJ@?[|2R  
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应收帐||应收未收帐account receivable &ly[mBP~  
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新交易||新帐new account EB#z\  
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未决帐||老帐old account
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现金帐cash account v09f#t$;5  
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流水帐running account 61'7b`:(hi  
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暂记帐||未定帐suspense account NQG"}=KA  
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过期帐||延滞帐overdue account||pastdue account %_ ~[+~#  
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杂项帐户sundry account +FiV!nRkZ  
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详细帐单||明细表detail account Q-"FmD-Yw  
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呆帐bad account L,WKL.  
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会计项目title of account d|TIrlA  
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会计薄||帐薄account-book 4=9F1[  
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营业报告书||损益计算表account of budiness||business report .C#}g  
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借贷细帐||交验帐account rendered l- X|3,  
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明细帐account stated K|B1jdzL  
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与…银行开立一户头to open an account with H`y- "L8q  

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与…银行建立交易to keep account with u%|VmM>  
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继续记帐to keep account m:h]nm  
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与…有交易to have an account with mV;7SBoT  
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作成会计帐||有往来帐项to make out an account with S4|)N,#  
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清算||清理债务to make up an account Kkd7D_bZ*  
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清洁帐目||与…停止交易to close ones account with i P/I% D  
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结帐to close an account o&>0 pc  
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清理未付款to ask an account||to demand an account \,?yj  
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结清差额to balance the account with 0AaN  
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清算to settle an account||to liquidate an account||to square an account ?"L>jr(  
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审查帐目||监查帐目to audit an account (V | P6C  
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检查帐目to examine an account M14pg0Q  
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转入A的帐户to charge the amount to As account |R+=Yk&u  
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以计帐方式付款to pay on account fF>H7  
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代理某人||为某人on ones account||on account of one ;&[0 h)  
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为自己计算||独立帐目on ones own account [J:vS t  
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由某人收益并负风险on ones account and risk||for ones account and risk !&#CEF@J  
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由某人负担for ones account||for account of one |QHWX^pO  
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按某人指示||列入某人帐户by order and for account of one ZW,PZ<  
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列入5月份帐目for May account e_, _:|t  
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编入某中帐项下to pass to the account of||to place to the account of i++ F&r[  
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寄出清算书to send in an account||to send in render an account ULsz<Hj  
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支票薄cheque book {'{ssCL  
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支票陈票人cheque drawer [D/q%  
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持票人cheque holder {K:/(\  
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不记名支票cheque to bearer||bearer cheque mb?yG:L=0b  
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记名支票||认人支票cheque to order idz6m]{~yT  
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到期支票antedated cheque <sd Qvlx$-  
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未到期支票postdated cheque _3ZZ-=J:=*  
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保付支票certified cheque Z;lE-`Z*(F  
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未获兑现支票，退票returned cheque |1rBK.8  
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横线支票crossed cheque 2{ }5WH  
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普通横线general crossing Cf8(Jk`v|  
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特别横线special crossing )V~<8/)  
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空白支票blank cheque 7dN]OUdi  
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失效支票，过期支票stale cheque -O. MfI+  
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普通支票open cheque vk.Y2 :  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KmpX^Se[  
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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#LK2II^  
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支票换现金||兑现to cash a cheque )` 
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清理票款to clear a cheque 5|Vb)QBv%  
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保证兑现to certify a cheque +oe ~j\=  
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填写支票数额to fill up a cheque uh`~K6&*\w  
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支票上划线to cross a cheque C'*1
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开发支票to make out a cheque \1ys2BX  
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签发支票，开立支票to draw a cheque||to issue a cheque

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透支支票to overdraw a cheque hFylQfd  
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背书支票to endorse a cheque cg0L(oI~  
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请付票款||清付票款to pay a cheque||to honour a cheque 4>$>XL1  
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支票退票to dishonour a cheque [<8<+lH=P  
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拒付支票to refuse a cheque %0fj~s;  
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拒付支票to stop payment of a cheque w}oH]jVKL6  
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提示要求付款to present for payment 6i=m1Yk  
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见票即付持票人payable to bearer 8%vk"h:u:  
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支付指定人payable to order kmo3<'
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已过期||无效out of date||stale [$-y8`~(  
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请给出票人R/D||refer to drawer qo$<&'r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ @Je{;1  
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支票 ^om(6JL
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时间已过account closed XZIj' a0d  
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更改处应加盖印章alterations require initials I
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时间已过effects not cleared 5BTQJa  
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停止付款payment stopped ks:Z=%o   
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支票毁损cheque mutilated krI<'m;a  
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汇款||寄钱to remit||to send money ^Shz[=fd  
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寄票供取款||支票支付to send a cheque for payment !NjC+ps]  
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寄款人a remitter X0Xs"--}  
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收款人a remittee ?psvhB{O  
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国外汇票foreign Bill yG2j!D  
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国内汇票inland Bill *";,HG?|Iz  
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跟单汇票documentary bill x.xfMM2n  
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空头汇票accommodation bill <p-R{}8  
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原始汇票original bill TB1E1  
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改写||换新票据renewed bill A8dIL5  
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即期汇票sight bill||bill on demand fnN"a Z  
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…days after date||…days after date…日后付款 N3!x7J7A  
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…months after date||…months after date…月后付款 Uw8 O"}U8  
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见票后…日付款…days after sight||…days sight xrFFmQ<_W  
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见票后…月付款…months after sight||…months sight t,gKN^P_  
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同组票据set of bills WZOi,  
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单张汇票sola of exchange||sole of exchange O(2)A>}  
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远期汇票usance bill||bill at usance sgW*0o  
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长期汇票long bill 9D#"Ey  
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短期汇票short bill A>8"8=C  
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逾期汇票overdue bill u(iEuF;7  
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宽限日期days of grace `irz'/"p  
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电汇telegraphic transfer （T.T） $9k7A 8K  
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邮汇postal order||postal note （Am.）||post office order||money order yxP
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本票promissory note （P/N） US3rkkgDO  
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押汇负责书||押汇保证书letter of hypothecation 8@y@}  
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副保||抵押品||付属担保物collateral security M+4>l\  
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担保书trust receipt||letter of indemnity Awy-kou[C  
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承兑||认付acceptance )%H@.;cD_r  
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单张承兑general acceptance _gDEIoBp  
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有条件承兑qualified acceptance tgeX~.  
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附条件认付conditional acceptance W\f u0^  
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部分认付partial acceptance   _OR@
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