[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。   +-X 68`  
会计报表statement of account 5nV IC3N+1  
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往来帐目account current DbWaF5\yD  
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现在往来帐||存款额current accout po9f[/s'+o  
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销货帐account sales F5y0(=$T  
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共同计算帐项joint account 3p1U,B}  
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未决帐项outstanding account 0gRm LX  
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贷方帐项credit account||creditor account D wfw|h  
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借方帐项debit account||debtor account ~2;\)/E\  
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应付帐||应付未付帐account payable "c.@4#/_  
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应收帐||应收未收帐account receivable Q7#t#XM  
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新交易||新帐new account $[g#P^  

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未决帐||老帐old account r=HL!X Fk  
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现金帐cash account <naxpflom0  
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流水帐running account M._;3_)%/  
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暂记帐||未定帐suspense account AJ3%Z$JJ;s  
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过期帐||延滞帐overdue account||pastdue account OdpHF~(Y/  
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杂项帐户sundry account 9}_'  
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详细帐单||明细表detail account W] WH4.y  
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呆帐bad account *+XiBho  
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会计项目title of account :`4F0
 
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会计薄||帐薄account-book ^ir)z@P?V  
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营业报告书||损益计算表account of budiness||business report x4/{XRQ  
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借贷细帐||交验帐account rendered /M'd$k"0z  
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明细帐account stated r
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与…银行开立一户头to open an account with Y mL{uV$  
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与…银行建立交易to keep account with *u:,@io7'G  
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继续记帐to keep account f,F1k9-1!  
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与…有交易to have an account with .k-6LR  
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作成会计帐||有往来帐项to make out an account with C #iZAR  
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清算||清理债务to make up an account R<Mc+{*>  
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清洁帐目||与…停止交易to close ones account with qHp2;  
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结帐to close an account 6r`N\ :18  
 
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清理未付款to ask an account||to demand an account )c&ya|h  
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结清差额to balance the account with ;"u,G!  
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清算to settle an account||to liquidate an account||to square an account Exqz$'(W9  
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审查帐目||监查帐目to audit an account $u.rO7)  
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检查帐目to examine an account 3o[(pfcU  
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转入A的帐户to charge the amount to As account yNXYS  
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以计帐方式付款to pay on account \fEG 5/s}T  
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代理某人||为某人on ones account||on account of one Ycm.qud ?  
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为自己计算||独立帐目on ones own account ;"0bVs`.^e  
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由某人收益并负风险on ones account and risk||for ones account and risk {22ey`@`h  
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由某人负担for ones account||for account of one 'l<$H=ZUVG  
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按某人指示||列入某人帐户by order and for account of one /nA>ox78  
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列入5月份帐目for May account QxE%C  
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编入某中帐项下to pass to the account of||to place to the account of nbP}a?XC  
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寄出清算书to send in an account||to send in render an account @q<h.#9  
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支票薄cheque book ~I>|f  
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支票陈票人cheque drawer W%ix|R^2]  
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持票人cheque holder ~oSA&v4V  
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不记名支票cheque to bearer||bearer cheque bupW*fD:  
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记名支票||认人支票cheque to order s!YX<V  
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到期支票antedated cheque E"BW-<_!  
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未到期支票postdated cheque ^v;8 (eF  
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保付支票certified cheque Sb?v5  
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未获兑现支票，退票returned cheque |1OF!(:  
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横线支票crossed cheque q}JP ;p(#  
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普通横线general crossing 1?p:66WmR  
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特别横线special crossing ]Ah<kq2sk  
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空白支票blank cheque P ]4u`&  
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失效支票，过期支票stale cheque rJd-
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普通支票open cheque H8qAj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MIAC'_<-e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N*
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支票换现金||兑现to cash a cheque \%;5$ovV  
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清理票款to clear a cheque %LdFS~  
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保证兑现to certify a cheque 9d,2d5Y  
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填写支票数额to fill up a cheque L)Ru]X`  
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支票上划线to cross a cheque ?pF uV`Zm  
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开发支票to make out a cheque Jro%zZle  
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签发支票，开立支票to draw a cheque||to issue a cheque 1:iT#~n  
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透支支票to overdraw a cheque +~\c1|f  
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背书支票to endorse a cheque L9)
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请付票款||清付票款to pay a cheque||to honour a cheque >)PcK  
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支票退票to dishonour a cheque U: Q&sq8U  
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拒付支票to refuse a cheque P 6|\ ^  
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拒付支票to stop payment of a cheque Jk!*j  
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提示要求付款to present for payment ! uyC$8V*l  
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见票即付持票人payable to bearer |H'4];>R?  
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支付指定人payable to order tb-:9*2j-  
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已过期||无效out of date||stale ]%PQ3MT.  
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请给出票人R/D||refer to drawer /i#~#Bn|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jCMr[ G=  
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文字与数字不一致words and figures differ . (0'l@#fT  
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支票 Ck|3 DiRQ  
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时间已过account closed ;:[!I]E0  
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更改处应加盖印章alterations require initials u2SnL$A7  
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时间已过effects not cleared #4ZDY,>Xi#  
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停止付款payment stopped Lzzf`jN]  
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支票毁损cheque mutilated jJc?/1jv  
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汇款||寄钱to remit||to send money $6~D 2K  
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寄票供取款||支票支付to send a cheque for payment d&:ABI  
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寄款人a remitter _ECWSfZ  
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收款人a remittee #/NZ0IbHk  
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国外汇票foreign Bill o+sb2:x  
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国内汇票inland Bill -4|\,=j  
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跟单汇票documentary bill [hs_HYqJ  
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空头汇票accommodation bill T^3_d93}d  
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原始汇票original bill 5mwtlC':l?  
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改写||换新票据renewed bill 8W$uw~|dw  
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即期汇票sight bill||bill on demand gs)wQgJ[  
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…days after date||…days after date…日后付款 6/^$SWd2  
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…months after date||…months after date…月后付款 S(kj"t*3  
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见票后…日付款…days after sight||…days sight ZS0=xS5q)  
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见票后…月付款…months after sight||…months sight G+
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同组票据set of bills +b_g,RNs!  
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单张汇票sola of exchange||sole of exchange .v<c_~y  
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远期汇票usance bill||bill at usance `2X~3im  
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长期汇票long bill E6( OEC%,  
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短期汇票short bill "YbvI@pD  
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逾期汇票overdue bill =ML6"jr  
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宽限日期days of grace $Lpt2:.((  
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电汇telegraphic transfer （T.T） UN{_f)E?  
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邮汇postal order||postal note （Am.）||post office order||money order FG.MV-G  
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本票promissory note （P/N） ;ru=z@  
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押汇负责书||押汇保证书letter of hypothecation g:0-`,[  
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副保||抵押品||付属担保物collateral security |^jl^oW  
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担保书trust receipt||letter of indemnity p!5oz2RK  
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承兑||认付acceptance PCzC8~t  
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单张承兑general acceptance hM~9p{O  
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有条件承兑qualified acceptance  ismx evD  
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附条件认付conditional acceptance 1<y(8C6  
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部分认付partial acceptance   F_>OpT