[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。   OD\x1,E)I  
会计报表statement of account EVO5+  
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往来帐目account current W\eB   
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现在往来帐||存款额current accout f~Kl n
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销货帐account sales :@:R4Ac  
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共同计算帐项joint account F
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未决帐项outstanding account .\U+`>4av  
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贷方帐项credit account||creditor account ?WAlW,H>  
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借方帐项debit account||debtor account {ReAl_Cm  
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应付帐||应付未付帐account payable y|MW-|0=!  
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应收帐||应收未收帐account receivable k ,<L#?,a  
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新交易||新帐new account c7 iu[vE'+  
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未决帐||老帐old account 8|d[45*q  
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现金帐cash account |xf%1(Rl@  
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流水帐running account *E$D,  
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暂记帐||未定帐suspense account Y^6=_^  
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过期帐||延滞帐overdue account||pastdue account VWMCbg>R  
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杂项帐户sundry account CLYcg$ V  
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详细帐单||明细表detail account k~q[qKb8y:  
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呆帐bad account *=sU+x&X  
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会计项目title of account ~(&xBtg:}  
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会计薄||帐薄account-book N9*$'  
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营业报告书||损益计算表account of budiness||business report 'PO1{&M  
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借贷细帐||交验帐account rendered P,%|(qB
  
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明细帐account stated  (&gCVf  
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与…银行开立一户头to open an account with (%r:PcGMEV  
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与…银行建立交易to keep account with 7dakj>JM  
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继续记帐to keep account '*-SvA\Cx  
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与…有交易to have an account with Hc+<(g  
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作成会计帐||有往来帐项to make out an account with P*LcWrK  
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清算||清理债务to make up an account 3LTO+>, |"  
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清洁帐目||与…停止交易to close ones account with H}@|ucM"\  
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结帐to close an account 9w(j2i q  
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清理未付款to ask an account||to demand an account ^wHM KC  
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结清差额to balance the account with u1"e+4f  
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清算to settle an account||to liquidate an account||to square an account w iq{Jo#  
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审查帐目||监查帐目to audit an account zPmVECS  
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检查帐目to examine an account *Z]| Z4Q/`  
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转入A的帐户to charge the amount to As account kgIWgk%  
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以计帐方式付款to pay on account 3x'30  
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代理某人||为某人on ones account||on account of one `8-aHPF-  
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为自己计算||独立帐目on ones own account 98]t"ny [  
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由某人收益并负风险on ones account and risk||for ones account and risk KCFwO'  
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由某人负担for ones account||for account of one lEDHx[q  
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按某人指示||列入某人帐户by order and for account of one :2My|3H\  
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列入5月份帐目for May account =tNiIU  
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编入某中帐项下to pass to the account of||to place to the account of $iPN5@F  
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寄出清算书to send in an account||to send in render an account _PbfFY #  
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支票薄cheque book nc~d*K\!  
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支票陈票人cheque drawer X-,y[ )  
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持票人cheque holder fti|3c  
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不记名支票cheque to bearer||bearer cheque FBAC9}V"  
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记名支票||认人支票cheque to order &U*J{OP
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到期支票antedated cheque Oc9>F\]_m  
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未到期支票postdated cheque Qf>Pb$c$U  
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保付支票certified cheque 7B\(r~f`t  
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未获兑现支票，退票returned cheque z~e~K`S  
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横线支票crossed cheque 7 eQoc2X2  
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普通横线general crossing h_chZB
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特别横线special crossing Y+u-J4bj  
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空白支票blank cheque iynS4
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失效支票，过期支票stale cheque QS [B  
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普通支票open cheque ,J(5@8(>a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @>Ghfh>~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 4-+ozC{  
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支票换现金||兑现to cash a cheque #x5N{8  
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清理票款to clear a cheque `  -[Bo  
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保证兑现to certify a cheque " _:iK]  
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填写支票数额to fill up a cheque " y~muE:.
 
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支票上划线to cross a cheque $m:2&lU3   
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开发支票to make out a cheque bB;~,W&E1  
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签发支票，开立支票to draw a cheque||to issue a cheque :dY.D|j*  
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透支支票to overdraw a cheque QiTR-M2C!  
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背书支票to endorse a cheque hv$uH7Fz  
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请付票款||清付票款to pay a cheque||to honour a cheque W;Ud<7<;Z  
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支票退票to dishonour a cheque +36H%&!  
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拒付支票to refuse a cheque /h}PEu3y  
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拒付支票to stop payment of a cheque l|08  
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提示要求付款to present for payment Ur'9bl{5  
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见票即付持票人payable to bearer ZYE' C  
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支付指定人payable to order PD6MyW05%9  
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已过期||无效out of date||stale 9#v-2QY  
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请给出票人R/D||refer to drawer 8)L'rW{q#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M{ C6rm|  
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文字与数字不一致words and figures differ ,"~WkLI~\t  
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支票 hS4.3]ei  
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时间已过account closed ~j=xiP  
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更改处应加盖印章alterations require initials DW#
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时间已过effects not cleared UcgG  
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停止付款payment stopped f0vJm  
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支票毁损cheque mutilated g6WPPpqus  
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汇款||寄钱to remit||to send money R~)ybf{  
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寄票供取款||支票支付to send a cheque for payment _3/ec]1  
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寄款人a remitter _K'7(d0z  
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收款人a remittee s.VA!@F5  
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国外汇票foreign Bill ,9d9_c.T  
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国内汇票inland Bill tmO`|tn&  
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跟单汇票documentary bill Fi4UaJ3K  
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空头汇票accommodation bill 4/'N|c.  
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原始汇票original bill $e }n  
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改写||换新票据renewed bill 9[VxskEh  
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即期汇票sight bill||bill on demand OX\$nQ\o  
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…days after date||…days after date…日后付款 ]a?bzOr,  
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…months after date||…months after date…月后付款 bMm3F%FFq&  
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见票后…日付款…days after sight||…days sight z)-c#F@%  
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见票后…月付款…months after sight||…months sight 1/;o
 
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同组票据set of bills tU@zhGb  
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单张汇票sola of exchange||sole of exchange QJGKQ2^ n  
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远期汇票usance bill||bill at usance KpHw-6"  
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长期汇票long bill j:,9%tg  
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短期汇票short bill nZk+  
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逾期汇票overdue bill L]%l51U  
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宽限日期days of grace 12UD19!  
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电汇telegraphic transfer （T.T） jgv`>o%<W  
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邮汇postal order||postal note （Am.）||post office order||money order b KtD"JG\  
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本票promissory note （P/N） Kn`M4O  
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押汇负责书||押汇保证书letter of hypothecation <ABX0U[*  
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副保||抵押品||付属担保物collateral security w>; L{  
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担保书trust receipt||letter of indemnity yw- 8#y  
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承兑||认付acceptance W !w,f;  
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单张承兑general acceptance +ZMls [  
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有条件承兑qualified acceptance :}8Z@H!KkY  
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附条件认付conditional acceptance &Mq~T_S  
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部分认付partial acceptance   }D41
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