[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。   X0LC:0+  
会计报表statement of account X
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往来帐目account current IPt !gSp  
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现在往来帐||存款额current accout H9WXp&  
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销货帐account sales d$n<^~Z  
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共同计算帐项joint account ##OCfCW  
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未决帐项outstanding account J58S8:c  
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贷方帐项credit account||creditor account 6<f(Zv? I  
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借方帐项debit account||debtor account 6S0Gjekr  
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应付帐||应付未付帐account payable q*cEosi'F?  
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应收帐||应收未收帐account receivable ]oC"gWDYu  
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新交易||新帐new account wNmC1HOh  
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未决帐||老帐old account tjx|;m7  
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现金帐cash account js%n]$N  
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流水帐running account c6SXz%'k  
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暂记帐||未定帐suspense account s-~`Ao' <  
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过期帐||延滞帐overdue account||pastdue account \r [@A3O  
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杂项帐户sundry account ab]Q1kD  
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详细帐单||明细表detail account %,zHS?)l  
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呆帐bad account N>1d]DrQR  
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会计项目title of account ^Y5I OX:  
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会计薄||帐薄account-book k4E9=y?  
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营业报告书||损益计算表account of budiness||business report bm4Bq>*=U  
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借贷细帐||交验帐account rendered uh\Tf5  
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明细帐account stated kk4+>mk  
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与…银行开立一户头to open an account with 5UG9&:zu'V  
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与…银行建立交易to keep account with ?/-WH?1
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继续记帐to keep account J@}PySq  
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与…有交易to have an account with Gv}Q/v  
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作成会计帐||有往来帐项to make out an account with &m  GU  
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清算||清理债务to make up an account Z @ef2y;  
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清洁帐目||与…停止交易to close ones account with T?6<1n
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结帐to close an account Oh>hyY)}  
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清理未付款to ask an account||to demand an account cAot+N+9|]  
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结清差额to balance the account with 3EY m@oZj  
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清算to settle an account||to liquidate an account||to square an account %*wE zvt*  
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审查帐目||监查帐目to audit an account +zq"dj_  
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检查帐目to examine an account 96
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转入A的帐户to charge the amount to As account gsM^Pu09ud  
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以计帐方式付款to pay on account I"x|U[*B  
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代理某人||为某人on ones account||on account of one z=
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为自己计算||独立帐目on ones own account 0)~c)B:5  
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由某人收益并负风险on ones account and risk||for ones account and risk g52)/HM  
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由某人负担for ones account||for account of one ]4c+{  
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按某人指示||列入某人帐户by order and for account of one ~+Pe=~a[  
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列入5月份帐目for May account F`x_W;\  
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编入某中帐项下to pass to the account of||to place to the account of M|%bxG^l  
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寄出清算书to send in an account||to send in render an account R<6y7?]bZ  
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支票薄cheque book d4\JM 65  
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支票陈票人cheque drawer Xnjl {`  
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持票人cheque holder ^tG,H@95  
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不记名支票cheque to bearer||bearer cheque n(eo_.W2|  
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记名支票||认人支票cheque to order 63Gq5dF  
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到期支票antedated cheque FP=- jf/  
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未到期支票postdated cheque GEf=A.WAfw  
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保付支票certified cheque DAWF =p]  
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未获兑现支票，退票returned cheque } (-9d  
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横线支票crossed cheque E :**gvfq  
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普通横线general crossing g&2g>]  
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特别横线special crossing 4uoZw3 O  
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空白支票blank cheque -%fj-Y7y  
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失效支票，过期支票stale cheque !vu -`u~86  
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普通支票open cheque v; #y^O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }9 \6!GY0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9;7"S.7AV  
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支票换现金||兑现to cash a cheque {z 5YJ*C  
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清理票款to clear a cheque 56s%Qlgx  
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保证兑现to certify a cheque R~a9}&  
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填写支票数额to fill up a cheque @,sjM]  
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支票上划线to cross a cheque Z9M$*Z
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开发支票to make out a cheque nm<VcCc  
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签发支票，开立支票to draw a cheque||to issue a cheque (kY0<  
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透支支票to overdraw a cheque n^{h@u  
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背书支票to endorse a cheque )ddJ\:  
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请付票款||清付票款to pay a cheque||to honour a cheque sk9Ejaf6>  
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支票退票to dishonour a cheque <FBH;}]  

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拒付支票to refuse a cheque zOSUYn  
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拒付支票to stop payment of a cheque Heh&;c  
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提示要求付款to present for payment J/Y9X,  
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见票即付持票人payable to bearer u{=h%d
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支付指定人payable to order +pT;; 9  
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已过期||无效out of date||stale ] H;E(1iU  
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请给出票人R/D||refer to drawer t*Ro2QZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a'Cny((
 
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文字与数字不一致words and figures differ CZ]Dm4  
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支票 7^rT-f07  
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时间已过account closed Oz\J +  
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更改处应加盖印章alterations require initials AX{<d@z`j  
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时间已过effects not cleared _+)
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停止付款payment stopped 3_;=y\F  
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支票毁损cheque mutilated B(71 I;  
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汇款||寄钱to remit||to send money 4$2HO`@uN  
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寄票供取款||支票支付to send a cheque for payment L28wT)D-  
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寄款人a remitter $@{d\@U  
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收款人a remittee 9@M;\ @&g  
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国外汇票foreign Bill <|WXFjn  
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国内汇票inland Bill g:c?%J  
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跟单汇票documentary bill [ryI
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空头汇票accommodation bill n]l 3 )u  
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原始汇票original bill V+})$m*>  
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改写||换新票据renewed bill |U~\;m@  
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即期汇票sight bill||bill on demand z^KBV^n  
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…days after date||…days after date…日后付款 7}mrC@[i  
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…months after date||…months after date…月后付款 N
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见票后…日付款…days after sight||…days sight sw(|EZ7F  
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见票后…月付款…months after sight||…months sight tg2+Z\0)4g  
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同组票据set of bills <{HV|B7  
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单张汇票sola of exchange||sole of exchange c`)[-  
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远期汇票usance bill||bill at usance -zm-|6[Wi  
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长期汇票long bill |s !7U  
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短期汇票short bill A9y3B^\*  
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逾期汇票overdue bill *b(nX,e  
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宽限日期days of grace $?|$uMIafp  
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电汇telegraphic transfer （T.T） U!524"@%U`  
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邮汇postal order||postal note （Am.）||post office order||money order v6'k`HnK  
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本票promissory note （P/N） p y%RR*4#  
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押汇负责书||押汇保证书letter of hypothecation bb`8YF+?'  
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副保||抵押品||付属担保物collateral security QWAtF@qTV  
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担保书trust receipt||letter of indemnity h5 PZ?Zd  
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承兑||认付acceptance LZ1)zoJ  
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单张承兑general acceptance 2X@"#wIg  
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有条件承兑qualified acceptance EVDcj,b"^  
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附条件认付conditional acceptance "<yJ<lS&>  
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部分认付partial acceptance   %<^j=K= 0