[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。   >a$b4 pvh  
会计报表statement of account !y syb  
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往来帐目account current )*T<s  
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现在往来帐||存款额current accout cu#s}*Ip  
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销货帐account sales aT`. e  
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共同计算帐项joint account CY i{WV(:  
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未决帐项outstanding account \jGvom.  
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贷方帐项credit account||creditor account vhj^R5=  
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借方帐项debit account||debtor account ?7CHHk  

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应付帐||应付未付帐account payable >HlQ+bl$xw  
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应收帐||应收未收帐account receivable 2*1FW v  
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新交易||新帐new account xPJ kadu  
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未决帐||老帐old account 2lm{:tS  
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现金帐cash account ]psx\ZMa  
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流水帐running account %/(>>*}Kw|  
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暂记帐||未定帐suspense account L_4ZxsIv  
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过期帐||延滞帐overdue account||pastdue account U%,N"]`  
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杂项帐户sundry account u/2!v
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详细帐单||明细表detail account 0 w#[?.  
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呆帐bad account $SmmrM  
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会计项目title of account Ka"Z,\T   
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会计薄||帐薄account-book 0H-~-z8Y  
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营业报告书||损益计算表account of budiness||business report :2KLziO2  
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借贷细帐||交验帐account rendered PmGW\E[ni  
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明细帐account stated 2y&m8_s-p  
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与…银行开立一户头to open an account with By
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与…银行建立交易to keep account with %U&O \GB  
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继续记帐to keep account 3K/32W i  
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与…有交易to have an account with S`Jo^!VJ4  
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作成会计帐||有往来帐项to make out an account with E*ug.nxy  
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清算||清理债务to make up an account ?mJNzHrq;  
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清洁帐目||与…停止交易to close ones account with )Jx+R;Z  
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结帐to close an account %T hY6y(  
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清理未付款to ask an account||to demand an account N02X*NC  
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结清差额to balance the account with VQ5D?^'0/  
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清算to settle an account||to liquidate an account||to square an account Wgx Gx`Y)  
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审查帐目||监查帐目to audit an account kiLwN nq  
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检查帐目to examine an account &Kuo|=f  
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转入A的帐户to charge the amount to As account d"K~+<V}  
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以计帐方式付款to pay on account = GN1l[X  
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代理某人||为某人on ones account||on account of one (twwDI  
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为自己计算||独立帐目on ones own account ch|4"&g  
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由某人收益并负风险on ones account and risk||for ones account and risk /.54r/FN')  
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由某人负担for ones account||for account of one b.h:~ATgN  
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按某人指示||列入某人帐户by order and for account of one Un[olp  
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列入5月份帐目for May account ]i$
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编入某中帐项下to pass to the account of||to place to the account of OvL@@SX |  
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寄出清算书to send in an account||to send in render an account DC9\Sp?  
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支票薄cheque book (8JL/S ;Z$  
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支票陈票人cheque drawer p"%K(NL  
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持票人cheque holder @ Sq =q=S  
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不记名支票cheque to bearer||bearer cheque S*aVcyDEP  
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记名支票||认人支票cheque to order L=7Y~aL=  
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到期支票antedated cheque `, lnBP3D"  
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未到期支票postdated cheque (+(YQ2  
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保付支票certified cheque }s@ i  
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未获兑现支票，退票returned cheque S17iYjy#8T  
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横线支票crossed cheque Qhc>,v)  
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普通横线general crossing JEL.*[/  
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特别横线special crossing ZZ? KD\S5  
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空白支票blank cheque JS!`eO/8  
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失效支票，过期支票stale cheque pba`FC4R  
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普通支票open cheque "\~d!"n|2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &y+)xe:&S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q/%]%d  
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支票换现金||兑现to cash a cheque 4(%LG)a4S  
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清理票款to clear a cheque laQ{nSVBm  
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保证兑现to certify a cheque z5g4+y,  
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填写支票数额to fill up a cheque 2I>`{#fV  
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支票上划线to cross a cheque
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开发支票to make out a cheque +GL[uxe"  
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签发支票，开立支票to draw a cheque||to issue a cheque TlCGP)VSj  
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透支支票to overdraw a cheque >Q2kXwN  
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背书支票to endorse a cheque C#@-uo2  
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请付票款||清付票款to pay a cheque||to honour a cheque l9naqb:iP  
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支票退票to dishonour a cheque MogIQ  
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拒付支票to refuse a cheque 'DD~xCXE  
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拒付支票to stop payment of a cheque H`nd |  
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提示要求付款to present for payment t[:G45].-k  
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见票即付持票人payable to bearer Q6r7UM  
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支付指定人payable to order zYEb#*Kar  
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已过期||无效out of date||stale %:8 XZf  
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请给出票人R/D||refer to drawer UB]]oC<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YXIAVSnr  
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文字与数字不一致words and figures differ O5ZR{f&  
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支票 LzD,]{CC5  
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时间已过account closed 7w.9PNhy  
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更改处应加盖印章alterations require initials bf6:J `5Z  
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时间已过effects not cleared )pG*_q  
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停止付款payment stopped 9/dADJe0b  
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支票毁损cheque mutilated QZFH>,d  
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汇款||寄钱to remit||to send money D/puK  
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寄票供取款||支票支付to send a cheque for payment uVa`2]NV r  
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寄款人a remitter !&R|P|7qN}  
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收款人a remittee NV`=T?1[5  
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国外汇票foreign Bill ,ygDNF  
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国内汇票inland Bill 3 V$ \s8  
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跟单汇票documentary bill G'mg-{  
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空头汇票accommodation bill %XH%.Ps/  
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原始汇票original bill ,D\}DJ`)C  
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改写||换新票据renewed bill JsDT  
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即期汇票sight bill||bill on demand !r4
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…days after date||…days after date…日后付款 JY$+<`XM  
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…months after date||…months after date…月后付款 :a_MT  
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见票后…日付款…days after sight||…days sight _g6H&no[  
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见票后…月付款…months after sight||…months sight sq+cF/jo6  
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同组票据set of bills +HoCG;C{  
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单张汇票sola of exchange||sole of exchange rvPmd%nk-  
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远期汇票usance bill||bill at usance LNM#\fb  
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长期汇票long bill %QQJSake|  
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短期汇票short bill v[<;z(7Qk  
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逾期汇票overdue bill -8z@FLUK-  
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宽限日期days of grace 5
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电汇telegraphic transfer （T.T） \{a 64  
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邮汇postal order||postal note （Am.）||post office order||money order )J1xO^tE  
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本票promissory note （P/N） 7?qR
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押汇负责书||押汇保证书letter of hypothecation %dq|)r  
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副保||抵押品||付属担保物collateral security )KUEkslR:  
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担保书trust receipt||letter of indemnity H*h4D+Kxv  
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承兑||认付acceptance 2\9OT>  
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单张承兑general acceptance +lw*/\
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有条件承兑qualified acceptance @8U8>'zDE  
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附条件认付conditional acceptance h[r)HX0hA  
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部分认付partial acceptance   -Rj3cx