[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。   {$EXI]f  
会计报表statement of account ]Yj>~k:K  
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往来帐目account current .Gv~e!a8  
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现在往来帐||存款额current accout 1y@-  
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销货帐account sales 0GR9opZtA  
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共同计算帐项joint account [_0g^(`  
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未决帐项outstanding account U;nC)'~YW9  
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贷方帐项credit account||creditor account iWCV( !  
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借方帐项debit account||debtor account $"i690  
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应付帐||应付未付帐account payable %C)JmaQ{9  
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应收帐||应收未收帐account receivable Chua >p!$g  
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新交易||新帐new account J4vKfxEg  
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未决帐||老帐old account x.yL'J\)  
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现金帐cash account V\"5<>+O  
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流水帐running account =5`@:!t7  
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暂记帐||未定帐suspense account w#T,g9  
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过期帐||延滞帐overdue account||pastdue account }/spo3,6  
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杂项帐户sundry account .LhmYbQ2WE  
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详细帐单||明细表detail account QZr<=}
 
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呆帐bad account 'I]"=O,  
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会计项目title of account v{n}%akc  
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会计薄||帐薄account-book &|}IBu:T  
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营业报告书||损益计算表account of budiness||business report NCnId}
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借贷细帐||交验帐account rendered oxQID  
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明细帐account stated jHlOP,kc  
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与…银行开立一户头to open an account with nFn F_  
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与…银行建立交易to keep account with _SC  
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继续记帐to keep account #A9_A%_.h  
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与…有交易to have an account with ^[}0&_L w  
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作成会计帐||有往来帐项to make out an account with Of7) A  
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清算||清理债务to make up an account GGc_9?h  
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清洁帐目||与…停止交易to close ones account with BQ9`DYIb  
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结帐to close an account R^yZG{?t  
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清理未付款to ask an account||to demand an account HM@}!6/s  
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结清差额to balance the account with [pW1=tI  
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清算to settle an account||to liquidate an account||to square an account RZd4(7H=q  
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审查帐目||监查帐目to audit an account we\b]  
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检查帐目to examine an account 20/
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转入A的帐户to charge the amount to As account =nvAOvP{?  
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以计帐方式付款to pay on account of+phMev  
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代理某人||为某人on ones account||on account of one hsHVX[<5`  
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为自己计算||独立帐目on ones own account vZ[$H  
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由某人收益并负风险on ones account and risk||for ones account and risk -7-Fd_F8  
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由某人负担for ones account||for account of one <\1}@?NGC  
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按某人指示||列入某人帐户by order and for account of one sR"zRn  
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列入5月份帐目for May account %rpR-}j  
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编入某中帐项下to pass to the account of||to place to the account of -H1"OJ2aF  
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寄出清算书to send in an account||to send in render an account S|K|rDr0n  
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支票薄cheque book T&9`?QD  
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支票陈票人cheque drawer {PN:bb  
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持票人cheque holder La`h$=#`  
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不记名支票cheque to bearer||bearer cheque kRmj"9oA  
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记名支票||认人支票cheque to order HzP.aw4  
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到期支票antedated cheque LWD.  
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未到期支票postdated cheque (FM4 ^#6  
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保付支票certified cheque ?K0U3V$s  
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未获兑现支票，退票returned cheque {5SfE$r  
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横线支票crossed cheque llNXQlP\B  
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普通横线general crossing !~kEtC  
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特别横线special crossing 
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空白支票blank cheque RYt6=R+f  
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失效支票，过期支票stale cheque ;J'OakeVO  
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普通支票open cheque @YCv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4Hk6b09  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lcCJ?!lsSW  
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支票换现金||兑现to cash a cheque  qtzFg#  
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清理票款to clear a cheque c# xO<  
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保证兑现to certify a cheque V}SyD(8~  
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填写支票数额to fill up a cheque /1[gn8V691  
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支票上划线to cross a cheque pqeL%="p;  
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开发支票to make out a cheque \yG`Sfu2  
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签发支票，开立支票to draw a cheque||to issue a cheque TP{Gt.e  
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透支支票to overdraw a cheque w" JGO  
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背书支票to endorse a cheque <s}|ZnGE  
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请付票款||清付票款to pay a cheque||to honour a cheque Gs_qO)~xo  
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支票退票to dishonour a cheque KDD@%E  
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拒付支票to refuse a cheque -72j:nk  
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拒付支票to stop payment of a cheque ]*;F. pZ  
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提示要求付款to present for payment v"RiPHLT  
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见票即付持票人payable to bearer eg3L:rk_  
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支付指定人payable to order -eml  
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已过期||无效out of date||stale 3SNL5  
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请给出票人R/D||refer to drawer vv.PF~:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |nY~ZVTt/  
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文字与数字不一致words and figures differ hz\WZ^  
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时间已过account closed Yc`<S
 
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更改处应加盖印章alterations require initials ;h~er6&  
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时间已过effects not cleared 3z[$4L'.  
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停止付款payment stopped 9y~"|t  
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支票毁损cheque mutilated ndi+xaQtG  
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汇款||寄钱to remit||to send money S_Z`so }  
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寄票供取款||支票支付to send a cheque for payment ::"E?CQLV  
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寄款人a remitter ;/sHWI f+Z  
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收款人a remittee ^oeJKjJ  
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国外汇票foreign Bill WzlC*iv  
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国内汇票inland Bill P(ZQDTbM :  
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跟单汇票documentary bill {9'M0=  
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空头汇票accommodation bill flnVYQe  
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原始汇票original bill b^Cfhy^RTq  
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改写||换新票据renewed bill 5D' bJ6PO  
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即期汇票sight bill||bill on demand 5*G%IR@@LK  
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…days after date||…days after date…日后付款 {fz$Z!8-  
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…months after date||…months after date…月后付款 jk70u[\  
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见票后…日付款…days after sight||…days sight +5X DF  
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见票后…月付款…months after sight||…months sight G| 4^_`-  
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同组票据set of bills k1}hIAk3u  
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单张汇票sola of exchange||sole of exchange |b.z*G  
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远期汇票usance bill||bill at usance l-O$m  
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长期汇票long bill gv.6h{Ut  
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短期汇票short bill 7y<1LQ;}  
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逾期汇票overdue bill #&Is GyU  
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宽限日期days of grace {1Eu7l-4  
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电汇telegraphic transfer （T.T） /@YCA}|/  
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邮汇postal order||postal note （Am.）||post office order||money order !@L=;1,   
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本票promissory note （P/N） q{' ~+Nq  
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押汇负责书||押汇保证书letter of hypothecation &t}?2>:  
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副保||抵押品||付属担保物collateral security /iQ(3
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担保书trust receipt||letter of indemnity 1y5Ex:JVZT  
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承兑||认付acceptance xBM>u,0.F  
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单张承兑general acceptance f@ `*>"  
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有条件承兑qualified acceptance d F@)M  
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附条件认付conditional acceptance 2Aq~D@,9=:  
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部分认付partial acceptance   &X>7n~
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