[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。   $048y X 7M  
会计报表statement of account Y+ Z9IiS7  
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往来帐目account current bQy%$7UmX,  
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现在往来帐||存款额current accout icul15'i  
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销货帐account sales e^NEj1  
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共同计算帐项joint account ' f$L  
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未决帐项outstanding account 5; PXF  
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贷方帐项credit account||creditor account iEviH>b5  
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借方帐项debit account||debtor account B^_Chj*m  
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应付帐||应付未付帐account payable bkwa{ V  
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应收帐||应收未收帐account receivable Ejms)JK+  
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新交易||新帐new account M>jBm .  
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未决帐||老帐old account <.WM-Z  
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现金帐cash account '^Utbp2<  
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流水帐running account rMHQzQ
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暂记帐||未定帐suspense account 30?LsYXL62  
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过期帐||延滞帐overdue account||pastdue account ~`2&'8  
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杂项帐户sundry account -XVEV  
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详细帐单||明细表detail account "Ap$Jl B
 
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呆帐bad account .?rbny  
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会计项目title of account |rHG%VnBH  
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会计薄||帐薄account-book ;&Bna#~B  
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营业报告书||损益计算表account of budiness||business report x&C%4Y_]  
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借贷细帐||交验帐account rendered -t8hi+NK  
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明细帐account stated TB7>s~)47E  
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与…银行开立一户头to open an account with h+,'B&=|_  
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与…银行建立交易to keep account with m\>|C1oRy  
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继续记帐to keep account S4cpQq.  
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与…有交易to have an account with 1T ( u  
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作成会计帐||有往来帐项to make out an account with 00ofHZ  
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清算||清理债务to make up an account 9\HR60V  
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清洁帐目||与…停止交易to close ones account with 0n Y6A~  
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结帐to close an account *?/tO, R?  
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清理未付款to ask an account||to demand an account ,`k_|//}=  
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结清差额to balance the account with {( #zcK  
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清算to settle an account||to liquidate an account||to square an account Tc6:U
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审查帐目||监查帐目to audit an account V A<5uk04K  
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检查帐目to examine an account A4.4Dji,x  
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转入A的帐户to charge the amount to As account 7tNc=,x}  
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以计帐方式付款to pay on account {Z> M  
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代理某人||为某人on ones account||on account of one :IMdN}(L  
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为自己计算||独立帐目on ones own account ~gE:-  
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由某人收益并负风险on ones account and risk||for ones account and risk ,E;;wdIt  
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由某人负担for ones account||for account of one zce`\ /:  
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按某人指示||列入某人帐户by order and for account of one eS+g|$c
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列入5月份帐目for May account -d+aV1n  
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编入某中帐项下to pass to the account of||to place to the account of rit BU:6  
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寄出清算书to send in an account||to send in render an account Cx<0 H  
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支票薄cheque book .Jx9 bIw  
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支票陈票人cheque drawer {-3LIO  
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持票人cheque holder _VE^/;$"l  
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不记名支票cheque to bearer||bearer cheque r3E!dTDWq  
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记名支票||认人支票cheque to order 5 @U<I  
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到期支票antedated cheque Od+6 -J  
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未到期支票postdated cheque 9.'h^#C  
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保付支票certified cheque pl@O N"=[  
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未获兑现支票，退票returned cheque Lbe\@S  
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横线支票crossed cheque Xq'cA9v=$J  
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普通横线general crossing S$
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特别横线special crossing Qt_dEl  
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空白支票blank cheque z/i+EE  
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失效支票，过期支票stale cheque 8DP+W$  
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普通支票open cheque :W b j\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5 ae2<Y=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ySI~{YVM  
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支票换现金||兑现to cash a cheque k,euhA/&  
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清理票款to clear a cheque J\e+}{  
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保证兑现to certify a cheque 2NB L}x  
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填写支票数额to fill up a cheque Z@hD(MS(C  
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支票上划线to cross a cheque >>[G1  
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开发支票to make out a cheque |HZTN"  
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签发支票，开立支票to draw a cheque||to issue a cheque *Vho?P6y\Y  
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透支支票to overdraw a cheque ([xo9FP;  
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背书支票to endorse a cheque qc-mGmomL  

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请付票款||清付票款to pay a cheque||to honour a cheque @^uH`mc  
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支票退票to dishonour a cheque Hk|0HL  
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拒付支票to refuse a cheque ] Eh}L  
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拒付支票to stop payment of a cheque v(pmI
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提示要求付款to present for payment UQ4% Xp  
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见票即付持票人payable to bearer not YeY7wR  
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支付指定人payable to order mq%<6/YU  
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已过期||无效out of date||stale F-*2LMe  
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请给出票人R/D||refer to drawer +Y+Y6Ac[}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gsn)Wv$h  
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文字与数字不一致words and figures differ ;m2<eS`o'  
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支票  ;vb8G$  
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时间已过account closed
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更改处应加盖印章alterations require initials Y{*u&^0{  
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时间已过effects not cleared m5Tr-w$QY  
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停止付款payment stopped b9XW9O`B  
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支票毁损cheque mutilated CZbYAxNl  
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汇款||寄钱to remit||to send money VS&TA>  
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寄票供取款||支票支付to send a cheque for payment 4hw@yTUo  
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寄款人a remitter 4R5D88=C  
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收款人a remittee "l >Igm  
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国外汇票foreign Bill Z;h<6[(  
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国内汇票inland Bill u=YX9M
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跟单汇票documentary bill I=;+n-  
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空头汇票accommodation bill S1U@UC  
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原始汇票original bill 76vy5R(.  
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改写||换新票据renewed bill ;}z\i  
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即期汇票sight bill||bill on demand _s
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…days after date||…days after date…日后付款 YJ:3!B>Zo  
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…months after date||…months after date…月后付款 Ix|~f1*%  
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见票后…日付款…days after sight||…days sight "G:<7oTa  
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见票后…月付款…months after sight||…months sight y&_m4Zw"  
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同组票据set of bills Rte+(- iL  
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单张汇票sola of exchange||sole of exchange j6(?D*x  
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远期汇票usance bill||bill at usance #Dfo#
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长期汇票long bill ~L7:2weV[  
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短期汇票short bill AnZclq
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逾期汇票overdue bill Lhh;2r/?78  
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宽限日期days of grace X5 ITF)&  
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电汇telegraphic transfer （T.T） 2i|B=D(  
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邮汇postal order||postal note （Am.）||post office order||money order +rWZ|&r%  
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本票promissory note （P/N） Fl>]&x*~  
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押汇负责书||押汇保证书letter of hypothecation \.e4.[%[2-  
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副保||抵押品||付属担保物collateral security ep(g`e  
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担保书trust receipt||letter of indemnity ED} 31L  
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承兑||认付acceptance =FW5Tkw0  
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单张承兑general acceptance U=Bn>F}y\  
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有条件承兑qualified acceptance "r.2]R3  
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附条件认付conditional acceptance Uedvc5><t  
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部分认付partial acceptance   0o&}mKe