[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。   ?63ep:Q
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会计报表statement of account OPC8fX5.  
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往来帐目account current USzO):o  
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现在往来帐||存款额current accout t^"8 v3
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销货帐account sales qe|U*K 2_  
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共同计算帐项joint account @@H?w7y?&  
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未决帐项outstanding account w#{S=^`}  
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贷方帐项credit account||creditor account czT]X F  
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借方帐项debit account||debtor account F$jfPy-f  
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应付帐||应付未付帐account payable aUq2$lw1  
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应收帐||应收未收帐account receivable wY"BPl]b  
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新交易||新帐new account wY3|5kbDj  
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未决帐||老帐old account 1v 4M*  
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现金帐cash account K9ek  
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流水帐running account wH+| &C  
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暂记帐||未定帐suspense account CW -[c  
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过期帐||延滞帐overdue account||pastdue account vbfQy2q  
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杂项帐户sundry account |)S*RQb\  
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详细帐单||明细表detail account Q 3/J@MC  
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呆帐bad account bnJ4Ed
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会计项目title of account z0Z1J8Qq6.  
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会计薄||帐薄account-book #H
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营业报告书||损益计算表account of budiness||business report 3-'3w,  
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借贷细帐||交验帐account rendered s6'=4gM  
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明细帐account stated >dgz/n?:v  
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与…银行开立一户头to open an account with ]LEaoOecu  
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与…银行建立交易to keep account with Vf<q-3q  
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继续记帐to keep account 3_`)QYU'  
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与…有交易to have an account with \>G}DGz  
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作成会计帐||有往来帐项to make out an account with g>k?03;  
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清算||清理债务to make up an account -y{(h% 6  
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清洁帐目||与…停止交易to close ones account with 3+(lK d  
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结帐to close an account 7mf&`.C np  
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清理未付款to ask an account||to demand an account h(<>s#=E  
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结清差额to balance the account with R PoBF~>  
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清算to settle an account||to liquidate an account||to square an account u&^KrOM@#  
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审查帐目||监查帐目to audit an account n:2._s T  
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检查帐目to examine an account #o7)eKeQ  
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转入A的帐户to charge the amount to As account g e:a{L  
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以计帐方式付款to pay on account x\(#  
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代理某人||为某人on ones account||on account of one 2#sFY/@  
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为自己计算||独立帐目on ones own account {+=hYB|&  
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由某人收益并负风险on ones account and risk||for ones account and risk Wc2&3p9 c  
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由某人负担for ones account||for account of one OKlR`Vaty  
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按某人指示||列入某人帐户by order and for account of one =eUKpYI  
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列入5月份帐目for May account ]tN)HRk1  
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编入某中帐项下to pass to the account of||to place to the account of )'T].kWW  
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寄出清算书to send in an account||to send in render an account [*p;+&+/ZM  
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支票薄cheque book Y3DqsZ@  
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支票陈票人cheque drawer Os-Z_zSl6  
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持票人cheque holder @i!+Z  
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不记名支票cheque to bearer||bearer cheque e}yF2|0FD  
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记名支票||认人支票cheque to order Zt!$"N.,  
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到期支票antedated cheque IF6$@Q  
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未到期支票postdated cheque ]vz6DJs  
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保付支票certified cheque -c?x5
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未获兑现支票，退票returned cheque {U_ ,y(V  
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横线支票crossed cheque ^-PYP:*  
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普通横线general crossing m}?j U  
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特别横线special crossing 9)vU/fJ|  
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空白支票blank cheque oQ]FyV
 
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失效支票，过期支票stale cheque Zj]tiN f\"  
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普通支票open cheque hk5!
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /1/'zF&R-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h~sTi  
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支票换现金||兑现to cash a cheque nnRb  
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清理票款to clear a cheque 8hww({S2  
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保证兑现to certify a cheque {Q$8p2W  
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填写支票数额to fill up a cheque GBS+ 4xL|  
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支票上划线to cross a cheque a6:hH@,  
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开发支票to make out a cheque VPO~veQ  
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签发支票，开立支票to draw a cheque||to issue a cheque w `d9" n  
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透支支票to overdraw a cheque ,V5fvHPH)8  
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背书支票to endorse a cheque x3 ( _fS  
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请付票款||清付票款to pay a cheque||to honour a cheque <h+UC# .x  
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支票退票to dishonour a cheque 7;.Iat9gMf  
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拒付支票to refuse a cheque b ~]v'|5[  
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拒付支票to stop payment of a cheque 8ZjRMr}  
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提示要求付款to present for payment ]M"U 'Z  
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见票即付持票人payable to bearer hhU\$'0B-  
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支付指定人payable to order }2c&ARQ.m>  
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已过期||无效out of date||stale fX\y/C   
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请给出票人R/D||refer to drawer |h/{qpsu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '4M;;sKW  
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文字与数字不一致words and figures differ <4zSh3  
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支票 xjAU Csq  
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时间已过account closed ![I|hB  
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更改处应加盖印章alterations require initials oSYbx:2wo  
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时间已过effects not cleared 23'{{@30  
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停止付款payment stopped Oc.8d<  
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支票毁损cheque mutilated .*W7Z8!e  
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汇款||寄钱to remit||to send money _[l&{,  
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寄票供取款||支票支付to send a cheque for payment ,C
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寄款人a remitter \CS4aIp  
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收款人a remittee gv(MX ;B#  
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国外汇票foreign Bill DPmY_[OAE  
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国内汇票inland Bill :w4N*lV-  
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跟单汇票documentary bill E4.A$/s8[  
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空头汇票accommodation bill 28-z  
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原始汇票original bill H_1&>@ 3  
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改写||换新票据renewed bill 7pnlS*E.  
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即期汇票sight bill||bill on demand =fB"T+  
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…days after date||…days after date…日后付款 <w?k<%( 4  
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…months after date||…months after date…月后付款 =
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见票后…日付款…days after sight||…days sight 'jy
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见票后…月付款…months after sight||…months sight l%2 gM7WMY  
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同组票据set of bills s<3M_mt  
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单张汇票sola of exchange||sole of exchange 3Lv5>[MnN  
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远期汇票usance bill||bill at usance BV}sN{  
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长期汇票long bill *|;`Gp  
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短期汇票short bill ,;<M+
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逾期汇票overdue bill D^f;X.Qm  
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宽限日期days of grace QpS7nGev  
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电汇telegraphic transfer （T.T） -e0?1.A$  
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邮汇postal order||postal note （Am.）||post office order||money order 6(E
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本票promissory note （P/N） u0qTP]  
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押汇负责书||押汇保证书letter of hypothecation )d|s$l$?7  
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副保||抵押品||付属担保物collateral security 
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担保书trust receipt||letter of indemnity Zt9ld=T  
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承兑||认付acceptance NH*"AE;  
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单张承兑general acceptance #CW{y?=  
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有条件承兑qualified acceptance B$S
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附条件认付conditional acceptance A.RG8"  
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部分认付partial acceptance   voJJoy%