[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。   jyyig%  
会计报表statement of account H)&i Fq  
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往来帐目account current \WdSj  
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现在往来帐||存款额current accout 3'A0{(b  
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销货帐account sales 8gt*`]I  
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共同计算帐项joint account 8*B+@`  
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未决帐项outstanding account KC(z TY  
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贷方帐项credit account||creditor account C v*K.T  
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借方帐项debit account||debtor account -lv(@7o~  
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应付帐||应付未付帐account payable Tj<B;f!u  
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应收帐||应收未收帐account receivable Ar?ZUASJ  
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新交易||新帐new account YvP62c \  
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未决帐||老帐old account !yq98I'  
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现金帐cash account !V/7q'&t=  
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流水帐running account B/n~ $  
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暂记帐||未定帐suspense account `f~$h?}3-@  
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过期帐||延滞帐overdue account||pastdue account u3wd~.  
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杂项帐户sundry account b+hN\/*]  
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详细帐单||明细表detail account '#,C5*`  
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呆帐bad account  5tZ0zr  
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会计项目title of account $4)L~g|  
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会计薄||帐薄account-book r_ B.bK  
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营业报告书||损益计算表account of budiness||business report nXI8`7D  
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借贷细帐||交验帐account rendered Tm7LaM  
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明细帐account stated %f1IV(3Qc  
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与…银行开立一户头to open an account with LEOa=(mN\  
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与…银行建立交易to keep account with t imY0fx#  
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继续记帐to keep account ,&o^}TFkg  
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与…有交易to have an account with <hTHY
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作成会计帐||有往来帐项to make out an account with k*\)z\f  
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清算||清理债务to make up an account ) jvI Nb  
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清洁帐目||与…停止交易to close ones account with ~
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结帐to close an account z9g6%RbwX  
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清理未付款to ask an account||to demand an account d,Oagx  
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结清差额to balance the account with BnGoB`n  
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清算to settle an account||to liquidate an account||to square an account lBs-u h  
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审查帐目||监查帐目to audit an account d JJq]^|  
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检查帐目to examine an account % -A cA  
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转入A的帐户to charge the amount to As account &0%Zb~ts  
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以计帐方式付款to pay on account ]sL.+.P  
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代理某人||为某人on ones account||on account of one :(m, 06K  
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为自己计算||独立帐目on ones own account ?YZgH>7"  
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由某人收益并负风险on ones account and risk||for ones account and risk 3%1wQXr0  
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由某人负担for ones account||for account of one b+J|yM<`  
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按某人指示||列入某人帐户by order and for account of one ~/-SKGzo-  
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列入5月份帐目for May account [7gz?9VyLF  
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编入某中帐项下to pass to the account of||to place to the account of %M'`K  
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寄出清算书to send in an account||to send in render an account 8~-TN1H  
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支票薄cheque book wZ\93W-}  
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支票陈票人cheque drawer nKr'cb  
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持票人cheque holder sGtxqnX:J  
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不记名支票cheque to bearer||bearer cheque _[-MyUs  
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记名支票||认人支票cheque to order L3wj vq^  
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到期支票antedated cheque k`N*_/(|n  
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未到期支票postdated cheque dazML|1ow  
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保付支票certified cheque iz/CC V L  
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未获兑现支票，退票returned cheque &ot^+uVH  
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横线支票crossed cheque R-Lpgi<a"  
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普通横线general crossing @"fv[=Xb  
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特别横线special crossing kn>qX{W  
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空白支票blank cheque iExKi1knx  
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失效支票，过期支票stale cheque .{8[o[w =  
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普通支票open cheque R#~l
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =2GKv7q$x,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mk~CE  
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支票换现金||兑现to cash a cheque o ?05bv  
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清理票款to clear a cheque ol_\ "  
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保证兑现to certify a cheque ,Q Ge=Exn  
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填写支票数额to fill up a cheque Ei]SksV>*  
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支票上划线to cross a cheque tuwlsBV  
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开发支票to make out a cheque  n9&fH  
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签发支票，开立支票to draw a cheque||to issue a cheque k??CXW  
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透支支票to overdraw a cheque SufM~9Ll  
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背书支票to endorse a cheque pg,
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请付票款||清付票款to pay a cheque||to honour a cheque V{>;Z vj1R  
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支票退票to dishonour a cheque QjpJIw  
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拒付支票to refuse a cheque JCZ&TK  
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拒付支票to stop payment of a cheque Ax@
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提示要求付款to present for payment <H< Aba9\  
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见票即付持票人payable to bearer dYwEVu6q  
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支付指定人payable to order ^pfM/LQ@  
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已过期||无效out of date||stale 4RQ38%> >j  
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请给出票人R/D||refer to drawer v=uQ8_0~N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds chuJj IY  
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文字与数字不一致words and figures differ eIPk$j{e  
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支票 9]{Ss$W3x  

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时间已过account closed yM-%x1r~  
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更改处应加盖印章alterations require initials $'a]l R  
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时间已过effects not cleared IeIv k55  
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停止付款payment stopped ,zBc-Cm  
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支票毁损cheque mutilated t $Ua&w  
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汇款||寄钱to remit||to send money <g8{LG0  
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寄票供取款||支票支付to send a cheque for payment JQ\o[t  
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寄款人a remitter W5RZsS]  
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收款人a remittee kr]_?B(r  
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国外汇票foreign Bill LFQPysC  
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国内汇票inland Bill Fw"x
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跟单汇票documentary bill z#olKB
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空头汇票accommodation bill u O~MT7~[X  
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原始汇票original bill |F>'7JJJ  
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改写||换新票据renewed bill 8~h.i1L  
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即期汇票sight bill||bill on demand Hh<}~s  
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…days after date||…days after date…日后付款 Z<tJ+  
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…months after date||…months after date…月后付款 0SWec7G  
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见票后…日付款…days after sight||…days sight cH\.-5NQ  
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见票后…月付款…months after sight||…months sight I)X33X,  
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同组票据set of bills #a"gW,/K  
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单张汇票sola of exchange||sole of exchange N;]"_
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远期汇票usance bill||bill at usance 3)+
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长期汇票long bill 0SLS;s.GX  
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短期汇票short bill %) 8 UyZG  
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逾期汇票overdue bill xA>O4SD  
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宽限日期days of grace `-L{J0xq  
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电汇telegraphic transfer （T.T） J}cqB k>  
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邮汇postal order||postal note （Am.）||post office order||money order Una7O]  
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本票promissory note （P/N） -_RMiGM?T  
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押汇负责书||押汇保证书letter of hypothecation G'sEbw'[  
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副保||抵押品||付属担保物collateral security Z;6v`;[  
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担保书trust receipt||letter of indemnity e-dpk^-  
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承兑||认付acceptance 7LM?<lp]  
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单张承兑general acceptance [h>RO55e  
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有条件承兑qualified acceptance CXr]V"X9  
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附条件认付conditional acceptance fP>*EDn@xg  
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部分认付partial acceptance   zCZ ]`