[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。   h]EXD  
会计报表statement of account F$ h/k^  
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往来帐目account current 7DYD+N+T  
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现在往来帐||存款额current accout oub4/0tN,~  
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销货帐account sales [2\`Wh:%P  
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共同计算帐项joint account ;,4J:zvZdQ  
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未决帐项outstanding account b&_p"8)_  
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贷方帐项credit account||creditor account #ASu SQ  
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借方帐项debit account||debtor account !CMN/=  
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应付帐||应付未付帐account payable pF!vW  
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应收帐||应收未收帐account receivable =& lYv  
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新交易||新帐new account T a[74;VO  
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未决帐||老帐old account >WEg8'#O  
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现金帐cash account Z"^@B2v  
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流水帐running account 3gh^a;uC  
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暂记帐||未定帐suspense account E,$uNw']  
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过期帐||延滞帐overdue account||pastdue account LYFvzw>M  
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杂项帐户sundry account <KA@A}  
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详细帐单||明细表detail account K7Vr$,p  
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呆帐bad account *X-$* ~J0  
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会计项目title of account <i6MbCB  
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会计薄||帐薄account-book Qa%SvA@R  
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营业报告书||损益计算表account of budiness||business report FM)*>ax{  
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借贷细帐||交验帐account rendered : eFc.>KoD  
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明细帐account stated pAuwSn#i  
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与…银行开立一户头to open an account with POXn6R!mM1  
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与…银行建立交易to keep account with r|@?v,  
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继续记帐to keep account zOdK B2_J7  
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与…有交易to have an account with dDbC0} x/  
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作成会计帐||有往来帐项to make out an account with UD`Z;F  
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清算||清理债务to make up an account iGk{8Da<  
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清洁帐目||与…停止交易to close ones account with hp4(f W  
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结帐to close an account YO0x68  
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清理未付款to ask an account||to demand an account zEfD{I  
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结清差额to balance the account with ix@rq#  
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清算to settle an account||to liquidate an account||to square an account \Pmk`^T  
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审查帐目||监查帐目to audit an account L"6/"L  
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检查帐目to examine an account C*e[CP@u  
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转入A的帐户to charge the amount to As account 6XK`=ss?  
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以计帐方式付款to pay on account bvS\P!m\c  
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代理某人||为某人on ones account||on account of one |0R%!v(,  
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为自己计算||独立帐目on ones own account A""*vqA  
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由某人收益并负风险on ones account and risk||for ones account and risk D)7$M]d%  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one yxWMatZ2  
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列入5月份帐目for May account !Fg4Au  
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编入某中帐项下to pass to the account of||to place to the account of 4|41^B5Y  
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寄出清算书to send in an account||to send in render an account jo3}]KC !  
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支票薄cheque book hd ;S>K/C  
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支票陈票人cheque drawer g_U~.?Db7  
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持票人cheque holder )!}-\5F  
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不记名支票cheque to bearer||bearer cheque zPh\3B  
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记名支票||认人支票cheque to order 'bI~61{A  

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到期支票antedated cheque 9+8!xwR:  
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未到期支票postdated cheque uJam $
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保付支票certified cheque 6(J4IzZ  
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未获兑现支票，退票returned cheque Vl 19Md  
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横线支票crossed cheque m UWkb  
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普通横线general crossing "7yNKO;W  
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特别横线special crossing 5K ,#4EOV  
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空白支票blank cheque GjeUUmr  
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失效支票，过期支票stale cheque jWXR__>.  
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普通支票open cheque Ts(t:^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }qiF^D}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Xb]=:x(  
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支票换现金||兑现to cash a cheque g/8.W  
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清理票款to clear a cheque OE'
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保证兑现to certify a cheque T&r +G!2  
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填写支票数额to fill up a cheque t`"^7YFS>  
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支票上划线to cross a cheque tTotPPZf}  
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开发支票to make out a cheque -uWKY6 :5  
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签发支票，开立支票to draw a cheque||to issue a cheque dQ: ?< zZ  
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透支支票to overdraw a cheque NB EpM  
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背书支票to endorse a cheque jFtg.SD  
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请付票款||清付票款to pay a cheque||to honour a cheque W1vCN31  
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支票退票to dishonour a cheque Hk,lX
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拒付支票to refuse a cheque vF"c  
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拒付支票to stop payment of a cheque pA<eTlH  
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提示要求付款to present for payment ,'~#Ch  
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见票即付持票人payable to bearer "3SWO3-x  
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支付指定人payable to order Km,*)X.-5  
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已过期||无效out of date||stale 3YW=||;|Yg  
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请给出票人R/D||refer to drawer oU8>Llt=$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FPF6H puV  
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文字与数字不一致words and figures differ rnO0-h-;  
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支票 i?;R}%~  
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时间已过account closed 94Ud@F9d5  
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更改处应加盖印章alterations require initials ^P?vkO"pB?  
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时间已过effects not cleared e3v5,.  
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停止付款payment stopped \~#WY5  
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支票毁损cheque mutilated *V1J4 u  
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汇款||寄钱to remit||to send money q+ pOrGh  
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寄票供取款||支票支付to send a cheque for payment !VP %v&jKm  
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寄款人a remitter q'G,!];qL  
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收款人a remittee J!TBREK  
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国外汇票foreign Bill @I-Lv5  
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国内汇票inland Bill 'O?~p55T  
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跟单汇票documentary bill +fNvNbtA  
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空头汇票accommodation bill ,v9f~qh  
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原始汇票original bill ?_g1*@pA  
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改写||换新票据renewed bill p$E8Bn%[  
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即期汇票sight bill||bill on demand $`VFdAe  
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…days after date||…days after date…日后付款 beXNrf=bG  
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…months after date||…months after date…月后付款 kA wNly  
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见票后…日付款…days after sight||…days sight kAA>FI6  
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见票后…月付款…months after sight||…months sight sTRJ:fR  
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同组票据set of bills >rsqH+oL  
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单张汇票sola of exchange||sole of exchange a2 +~;{?g  
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远期汇票usance bill||bill at usance rjx6Djo>  
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长期汇票long bill {LHR!~d}5f  
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短期汇票short bill \daZk/@  
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逾期汇票overdue bill < 0M:"^f  
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宽限日期days of grace NEt1[2X%  
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电汇telegraphic transfer （T.T） uj>WgU  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） 9,j-Vp!G  
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押汇负责书||押汇保证书letter of hypothecation 'r1LSht'  
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副保||抵押品||付属担保物collateral security qd3Q}Lk  
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担保书trust receipt||letter of indemnity ,p(<+6QZ  
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承兑||认付acceptance JSh.]j<bJL  
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单张承兑general acceptance .ERO|$fv  
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有条件承兑qualified acceptance AJ#Nenmj  
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附条件认付conditional acceptance rZ8`sIWQt  
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部分认付partial acceptance   &0f5:M{P