[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。   DU_38tz  
会计报表statement of account Q o}&2m  
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往来帐目account current P3 w]PG@  
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现在往来帐||存款额current accout ztSP4lW  
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销货帐account sales ;>*l?m-S@n  
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共同计算帐项joint account SU0K#:  
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未决帐项outstanding account 13oR-Stj|  
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贷方帐项credit account||creditor account .C avb   
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借方帐项debit account||debtor account gu+c7qe  
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应付帐||应付未付帐account payable l3Vw?f   
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应收帐||应收未收帐account receivable i ! wzID  
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新交易||新帐new account K`!q1g`  
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未决帐||老帐old account {^TVZdw  
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现金帐cash account ([loWr}QR  
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流水帐running account
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暂记帐||未定帐suspense account ygm4Aj>  
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过期帐||延滞帐overdue account||pastdue account Jhbkp?Zli  
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杂项帐户sundry account Ro+/=*ql~  
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详细帐单||明细表detail account uHdrHP  

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呆帐bad account 7&G[mOx0  
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会计项目title of account Gy36{*  
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会计薄||帐薄account-book oD,f5Ci-  
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营业报告书||损益计算表account of budiness||business report [07N<<  
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借贷细帐||交验帐account rendered R4,j
  
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明细帐account stated Z(AI]wk3<  
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与…银行开立一户头to open an account with gH-e0134%  
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与…银行建立交易to keep account with Z~o*$tF/  
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继续记帐to keep account R}4o{l6  
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与…有交易to have an account with UM%[UyYQ  
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作成会计帐||有往来帐项to make out an account with @YmD 79  
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清算||清理债务to make up an account j.4oYxK!s/  
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清洁帐目||与…停止交易to close ones account with Kg&{
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结帐to close an account sChMIbq!Av  
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清理未付款to ask an account||to demand an account WMBntB   
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结清差额to balance the account with HTI1eLZ2  
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清算to settle an account||to liquidate an account||to square an account Q^/5hA  
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审查帐目||监查帐目to audit an account Pgg6(O9}B^  
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检查帐目to examine an account rq9{m (
  
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转入A的帐户to charge the amount to As account *x[B g]/  
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以计帐方式付款to pay on account Jl&bWp^3  
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代理某人||为某人on ones account||on account of one nWN~G  
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为自己计算||独立帐目on ones own account _)2.#L  
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由某人收益并负风险on ones account and risk||for ones account and risk #NNj#  
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由某人负担for ones account||for account of one +%X_+9bd  
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按某人指示||列入某人帐户by order and for account of one  wxsJB2  
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列入5月份帐目for May account PTA;a0A  
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编入某中帐项下to pass to the account of||to place to the account of l}335;(  
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寄出清算书to send in an account||to send in render an account ixBM>mRK  
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支票薄cheque book
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支票陈票人cheque drawer N$pwTyk  
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持票人cheque holder y;0.P?Il"  
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不记名支票cheque to bearer||bearer cheque VT3Zo%Xx  
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记名支票||认人支票cheque to order <B`}18x  
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到期支票antedated cheque "x\3`Qk  
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未到期支票postdated cheque hNDhee`%6  
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保付支票certified cheque yel>-=Vn  
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未获兑现支票，退票returned cheque ~lDLdU
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横线支票crossed cheque W3<O+S&  
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普通横线general crossing .kC}. Q_  
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特别横线special crossing tH_#q"@)  
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空白支票blank cheque M<ad>M  
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失效支票，过期支票stale cheque `4k;`a  
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普通支票open cheque 3\4Cg()  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @W.`'b-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R=e`QMq  
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支票换现金||兑现to cash a cheque _p_F v>>:  
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清理票款to clear a cheque 1B 1d>V$*  
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保证兑现to certify a cheque TWs|lhC7!  
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填写支票数额to fill up a cheque Ja (/ym^  
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支票上划线to cross a cheque b~Ruhi[E  
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开发支票to make out a cheque 68!]q(!6F  
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签发支票，开立支票to draw a cheque||to issue a cheque UQ8x#(`ak  
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透支支票to overdraw a cheque IN"vi|1  
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背书支票to endorse a cheque ,,J3 h  
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请付票款||清付票款to pay a cheque||to honour a cheque 47
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支票退票to dishonour a cheque vhHMxOZ;  
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拒付支票to refuse a cheque A!D:Kc3  
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拒付支票to stop payment of a cheque mQs$7t[>t  
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提示要求付款to present for payment  e qR#`  
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见票即付持票人payable to bearer q(7D8xG;F  
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支付指定人payable to order =dBrmMh  
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已过期||无效out of date||stale ?nW#qy!R  
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请给出票人R/D||refer to drawer ?U08A{ c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .Qt3!ek  
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文字与数字不一致words and figures differ ]5fM?:<l  
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支票 5V~p@vCx  
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时间已过account closed fR4l4 GU?)  
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更改处应加盖印章alterations require initials C-u/{CP  
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时间已过effects not cleared "GI
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停止付款payment stopped Treh{s  
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支票毁损cheque mutilated M#]|$\v(  
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汇款||寄钱to remit||to send money A}bHfn|  
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寄票供取款||支票支付to send a cheque for payment XYHCggy  
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寄款人a remitter 0j!ke1C&C  
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收款人a remittee e=o{Zo?H=  
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国外汇票foreign Bill x*&&?nV Iz  
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国内汇票inland Bill Dg>'5`&  
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跟单汇票documentary bill c > mu)('U  
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空头汇票accommodation bill ok3  
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原始汇票original bill }.M
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改写||换新票据renewed bill p_5>?[TW:  
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即期汇票sight bill||bill on demand )-.Cne;n  
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…days after date||…days after date…日后付款 RUS7Z~5  
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…months after date||…months after date…月后付款 hmBnV  
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见票后…日付款…days after sight||…days sight 4>$ ;gH  
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见票后…月付款…months after sight||…months sight 'HQ7 |Je  
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同组票据set of bills R0Ax$Cv{  
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单张汇票sola of exchange||sole of exchange *R_'$+  
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远期汇票usance bill||bill at usance 9C557$nS^  
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长期汇票long bill %aj7-K6:t  
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短期汇票short bill O+G~Qp0b>  
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逾期汇票overdue bill {BFT  
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宽限日期days of grace :DZLjC  
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电汇telegraphic transfer （T.T） *.kj]BoO  
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邮汇postal order||postal note （Am.）||post office order||money order gCv"9j<j
 
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本票promissory note （P/N） Ms.PO{wb  
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押汇负责书||押汇保证书letter of hypothecation 7*zB*"B'1t  
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副保||抵押品||付属担保物collateral security x S  
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担保书trust receipt||letter of indemnity pG0!ALT  
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承兑||认付acceptance y7CWBTH0>  
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单张承兑general acceptance O[; +i   
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有条件承兑qualified acceptance W&<g} N+  
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附条件认付conditional acceptance 5!<o-{J[(=  
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部分认付partial acceptance   e[s5N:IUd3