[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。   YeVhWPn@  
会计报表statement of account y-YYDEl  
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往来帐目account current l:+1j{ d7  
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现在往来帐||存款额current accout -zt\weqA  
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销货帐account sales +t f=  
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共同计算帐项joint account +x`tvo  
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未决帐项outstanding account +_<#8v  
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贷方帐项credit account||creditor account J0`?g6aY  
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借方帐项debit account||debtor account pP .   
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应付帐||应付未付帐account payable ],LOkAX  
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应收帐||应收未收帐account receivable @[^H*^1|g  
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新交易||新帐new account '{|87kI  
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未决帐||老帐old account ji1A>jepF  
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现金帐cash account Y{jhT^tKK  
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流水帐running account /<n_X:[)  
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暂记帐||未定帐suspense account m~}nM|m%  
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过期帐||延滞帐overdue account||pastdue account 4"GY0) Q  
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杂项帐户sundry account a+Z/=YUR  
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详细帐单||明细表detail account ETm
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呆帐bad account +] Fdg
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会计项目title of account q$\KE4v"  
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会计薄||帐薄account-book tY
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营业报告书||损益计算表account of budiness||business report Qax=_[r  

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借贷细帐||交验帐account rendered W<\KRF$S;  
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明细帐account stated li(g?|AD  
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与…银行开立一户头to open an account with ?8pRRzV$  
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与…银行建立交易to keep account with A3MVNz$wo"  
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继续记帐to keep account |%Pd*yZA  
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与…有交易to have an account with NsPt1_Y8  
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作成会计帐||有往来帐项to make out an account with O,u$L  
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清算||清理债务to make up an account jhg0H2C8  
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清洁帐目||与…停止交易to close ones account with .]24V!J(1w  
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结帐to close an account ^\KZE|^3@  
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清理未付款to ask an account||to demand an account lk;4l Z  
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结清差额to balance the account with ^Y,nv,gYn  
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清算to settle an account||to liquidate an account||to square an account ZMEU4?F  
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审查帐目||监查帐目to audit an account y rH@:D/  
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检查帐目to examine an account "lLwgh;  
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转入A的帐户to charge the amount to As account C8Ja>o
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以计帐方式付款to pay on account x/NjdK  
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代理某人||为某人on ones account||on account of one f*o+g:]3  
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为自己计算||独立帐目on ones own account t03X/%H  
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由某人收益并负风险on ones account and risk||for ones account and risk k:[T #/;  
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由某人负担for ones account||for account of one mRO@ZY;5  
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按某人指示||列入某人帐户by order and for account of one ULH<FDot  
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列入5月份帐目for May account (}m2}  
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编入某中帐项下to pass to the account of||to place to the account of ;F|8#! (  
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寄出清算书to send in an account||to send in render an account J\Db8O-/x4  
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支票薄cheque book &'k :?@J[  
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支票陈票人cheque drawer \ [bJ@f*."  
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持票人cheque holder V%'' GF   
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不记名支票cheque to bearer||bearer cheque D@%! |:  
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记名支票||认人支票cheque to order @HE<\Z{ KI  
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到期支票antedated cheque wbB\~*Z)  
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未到期支票postdated cheque ^HU>fkSk  
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保付支票certified cheque >y+?Sz!  
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未获兑现支票，退票returned cheque wlQ @3RN>  
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横线支票crossed cheque h1y3gl[;TD  
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普通横线general crossing *TrpW?]Y&  
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特别横线special crossing QRx9;!~b}  
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空白支票blank cheque V+zn` \a  
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失效支票，过期支票stale cheque xVrLoAw  
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普通支票open cheque 7%&e4'SZO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8bf@<VTO_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '*EKi  
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支票换现金||兑现to cash a cheque +HjSU2  
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清理票款to clear a cheque >jnx2$  
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保证兑现to certify a cheque @LY[kt6o  
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填写支票数额to fill up a cheque 06`caG|]-M  
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支票上划线to cross a cheque ^W`RBrJay  
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开发支票to make out a cheque I0;gTpt9  
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签发支票，开立支票to draw a cheque||to issue a cheque y5?kv-"c  
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透支支票to overdraw a cheque |h&okR+
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背书支票to endorse a cheque 1\AcceJ|(w  
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请付票款||清付票款to pay a cheque||to honour a cheque '5A&c(
  
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支票退票to dishonour a cheque 0LTsWCUQ6e  
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拒付支票to refuse a cheque i&<@}:,  
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拒付支票to stop payment of a cheque 'oM=ZU8wo  
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提示要求付款to present for payment .$+,Y4q~(  
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见票即付持票人payable to bearer zQB1C  
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支付指定人payable to order ^a|  
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已过期||无效out of date||stale RGBntp
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请给出票人R/D||refer to drawer UY)Iu|~0b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !$Arc^7r  
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文字与数字不一致words and figures differ #-PUm0|  
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支票 /vqsp0e"H  
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时间已过account closed =05jjR1  
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更改处应加盖印章alterations require initials mvyOw M  
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时间已过effects not cleared jG,^~5x  
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停止付款payment stopped "I3&a1*  
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支票毁损cheque mutilated @SAJ*hfb0  
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汇款||寄钱to remit||to send money Bh6lK}9
  
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寄票供取款||支票支付to send a cheque for payment L$; gf_L  
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寄款人a remitter w6'8L s  
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收款人a remittee |bjLmGb  
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国外汇票foreign Bill Jl89}Sf  

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国内汇票inland Bill _P{v=`]Eu  
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跟单汇票documentary bill V;]U]   
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空头汇票accommodation bill %gXNWxv  
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原始汇票original bill ]\: l><  
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改写||换新票据renewed bill O}"fhMk  
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即期汇票sight bill||bill on demand |}K7Q  
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…days after date||…days after date…日后付款 ki|w?0s  
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…months after date||…months after date…月后付款 ]lzOz<0q  
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见票后…日付款…days after sight||…days sight T 9?! .o  
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见票后…月付款…months after sight||…months sight eE;")t,  
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同组票据set of bills yj{:%Km:`  
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单张汇票sola of exchange||sole of exchange )BLoj:gYn  
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远期汇票usance bill||bill at usance jj 9eFB  
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长期汇票long bill abM4G  
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短期汇票short bill 1)m&6 :!b  
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逾期汇票overdue bill h /%Hk;|9  
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宽限日期days of grace 8h2!8'  
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电汇telegraphic transfer （T.T） lEC58`Ws  
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邮汇postal order||postal note （Am.）||post office order||money order (7rG~d1iS  
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本票promissory note （P/N） :Y[r^=>  
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押汇负责书||押汇保证书letter of hypothecation ?D6rFUs9;  
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副保||抵押品||付属担保物collateral security S-h1p`  
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担保书trust receipt||letter of indemnity }r/L 9  
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承兑||认付acceptance WDiF:@^K  
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单张承兑general acceptance ? F fw'O  
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有条件承兑qualified acceptance ASaG }h  
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附条件认付conditional acceptance Z-H Kdv!d  
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部分认付partial acceptance   S-yd-MtQp