[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。   Zb> UY8  
会计报表statement of account /2 V  
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往来帐目account current ^FO&GM2a  
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现在往来帐||存款额current accout 6"@`iY  
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销货帐account sales ]7+9>V  
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共同计算帐项joint account &E&_Z6#  
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未决帐项outstanding account "rHcsuSEw  
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贷方帐项credit account||creditor account }, eV?eGj  
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借方帐项debit account||debtor account T?lp:~d  
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应付帐||应付未付帐account payable Ja4j7d1:  
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应收帐||应收未收帐account receivable 1n3XB+*  
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新交易||新帐new account 4:zyZu3fm  
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未决帐||老帐old account _&SST)Y|  
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现金帐cash account }uFV\1  
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流水帐running account RKb{QAK!v  
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暂记帐||未定帐suspense account >1*Dg?/=S  
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过期帐||延滞帐overdue account||pastdue account 5>\Lk>rI  
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杂项帐户sundry account $?*XPzZ  
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详细帐单||明细表detail account XjFaP {  
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呆帐bad account 1$n! Lj=5  
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会计项目title of account 2{A/Fbk  
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会计薄||帐薄account-book W@t{pXwLv  
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营业报告书||损益计算表account of budiness||business report )Im3';qt  
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借贷细帐||交验帐account rendered HV[*=Qi  
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明细帐account stated |bX{MF  
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与…银行开立一户头to open an account with 55V&[>|K5  
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与…银行建立交易to keep account with l~#%j( Yo  
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继续记帐to keep account v"V?  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with +<7 a$/L?4  
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清算||清理债务to make up an account +7$zL;ph=n  
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清洁帐目||与…停止交易to close ones account with X@^"@  
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结帐to close an account 9Fh1rZD<  
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清理未付款to ask an account||to demand an account ]7 2wv#-  
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结清差额to balance the account with DtOL=m]s  
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清算to settle an account||to liquidate an account||to square an account $v~I n  
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审查帐目||监查帐目to audit an account Nh+ZSV4WJ:  
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检查帐目to examine an account 9/4Bx!~A  
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转入A的帐户to charge the amount to As account :W
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以计帐方式付款to pay on account bT#re  
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代理某人||为某人on ones account||on account of one DgRA\[c  
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为自己计算||独立帐目on ones own account N[8y+2SZ  
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由某人收益并负风险on ones account and risk||for ones account and risk 4&/m>%r  
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由某人负担for ones account||for account of one iJem9XXb  
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按某人指示||列入某人帐户by order and for account of one Fmu
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列入5月份帐目for May account Nw|m"VLb  
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编入某中帐项下to pass to the account of||to place to the account of `1qM S q  
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寄出清算书to send in an account||to send in render an account |m /XGr  
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支票薄cheque book t ]yD95|  
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支票陈票人cheque drawer qD?-&>dBWi  
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持票人cheque holder >7^i>si  
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不记名支票cheque to bearer||bearer cheque L4C_qb k;:  
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记名支票||认人支票cheque to order IoI ,IX]i)  
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到期支票antedated cheque dDoKmuY>5  
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未到期支票postdated cheque A]k-bX= s  
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保付支票certified cheque : ?.RZKXQF  
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未获兑现支票，退票returned cheque nC>'kgRt  
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横线支票crossed cheque [es R!})  
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普通横线general crossing F:o<E 42  
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特别横线special crossing 8^FAeV#  
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空白支票blank cheque H^<LnYZ  
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失效支票，过期支票stale cheque +"Ui@^  
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普通支票open cheque =/b WS,=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ym WVb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4CT _MAj  
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支票换现金||兑现to cash a cheque Q0\tK=Z/  
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清理票款to clear a cheque O&Ws*k  
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保证兑现to certify a cheque X}/{90UD  
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填写支票数额to fill up a cheque P9\!JH!  
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支票上划线to cross a cheque (|F}B  
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开发支票to make out a cheque |Mm9QF;iA  
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签发支票，开立支票to draw a cheque||to issue a cheque [CBhipoc  
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透支支票to overdraw a cheque [`_ZlC  
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背书支票to endorse a cheque T.fmEl  
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请付票款||清付票款to pay a cheque||to honour a cheque 7 ^fpbrj  
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支票退票to dishonour a cheque :`9hgd/9  
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拒付支票to refuse a cheque #q06K2  
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拒付支票to stop payment of a cheque &?],uHB?d  
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提示要求付款to present for payment 6O`s&T,t  
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见票即付持票人payable to bearer )w{bT]   
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支付指定人payable to order xm)s%"6n  
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已过期||无效out of date||stale )YDuq(g&  
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请给出票人R/D||refer to drawer NhI&
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q(i^sE[y  
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文字与数字不一致words and figures differ YF+hN\  
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支票 uhyw?#f  
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时间已过account closed W\'njN  
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更改处应加盖印章alterations require initials m=^`u:=  
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时间已过effects not cleared hX-([
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停止付款payment stopped U~~Y'R\NU  
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支票毁损cheque mutilated p!+7F\  
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汇款||寄钱to remit||to send money g/)$-Z)Nu  
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寄票供取款||支票支付to send a cheque for payment \JJ
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寄款人a remitter 45Z"U<I,9  
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收款人a remittee Cd4a7<-  
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国外汇票foreign Bill 2<dl23  
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国内汇票inland Bill .Y
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跟单汇票documentary bill vYh_<Rp5  
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空头汇票accommodation bill N4 O'{  
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原始汇票original bill S ("Zzq`  
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改写||换新票据renewed bill QjW7XVxB#N  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 `aFy2x`3  
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…months after date||…months after date…月后付款 SnK j:|bV  
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见票后…日付款…days after sight||…days sight  7w7mE  
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见票后…月付款…months after sight||…months sight '1)BZ!  
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同组票据set of bills Lc>9[!+#  
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单张汇票sola of exchange||sole of exchange 2[&3$-]  
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远期汇票usance bill||bill at usance [Rh[Z#6  
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长期汇票long bill V/Hjd`n)`i  
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短期汇票short bill OE(H:^ZR  
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逾期汇票overdue bill @%L4^ms  
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宽限日期days of grace V\zf yH\~  
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电汇telegraphic transfer （T.T） hd~X c  
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邮汇postal order||postal note （Am.）||post office order||money order )SZt If  
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本票promissory note （P/N） 0bxB@(NO  
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押汇负责书||押汇保证书letter of hypothecation E6
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副保||抵押品||付属担保物collateral security l%*KBME  
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担保书trust receipt||letter of indemnity i(9=` A}  
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承兑||认付acceptance mxtLcG4G  
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单张承兑general acceptance fk)ts,p?  
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有条件承兑qualified acceptance eRQ}`DjTk  
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附条件认付conditional acceptance 9^h\vR|]S  
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部分认付partial acceptance   `m?%{ \