[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。   6u.b?_u  
会计报表statement of account Y]Fq)-  
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往来帐目account current gai?LXM l}  
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现在往来帐||存款额current accout _c(=>  
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销货帐account sales C>03P.s4c  
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共同计算帐项joint account {?jdPh  
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未决帐项outstanding account O%)9tFT  
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贷方帐项credit account||creditor account BT#>b@Xub  
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借方帐项debit account||debtor account Zk/NO^1b  
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应付帐||应付未付帐account payable J`8>QMK^5  
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应收帐||应收未收帐account receivable $e;!nI;z  
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新交易||新帐new account z84W{! P  
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未决帐||老帐old account g:6yvEu$ -  
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现金帐cash account 0!VLPA:  
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流水帐running account <F3sQAe  
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暂记帐||未定帐suspense account FezW/+D  
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过期帐||延滞帐overdue account||pastdue account Y) h%<J  
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杂项帐户sundry account oe*&w9Y}&  
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详细帐单||明细表detail account vg.%.~!9  

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呆帐bad account }J ?fJ(  
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会计项目title of account A]+h<Y~}  
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会计薄||帐薄account-book xs I/DW  
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营业报告书||损益计算表account of budiness||business report =.X?LWKY  
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借贷细帐||交验帐account rendered BR^J y<^F'  
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明细帐account stated rH9}nL  
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与…银行开立一户头to open an account with Di'u%r  
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与…银行建立交易to keep account with !NYM(6!(  
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继续记帐to keep account EO&ACG  
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与…有交易to have an account with R-Q1YHUQM  
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作成会计帐||有往来帐项to make out an account with ix9HSa{d  
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清算||清理债务to make up an account vaR
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清洁帐目||与…停止交易to close ones account with sk ?'^6Xh  
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结帐to close an account P$3=i`X!nw  
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清理未付款to ask an account||to demand an account zNny\Z  
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结清差额to balance the account with 'xbERu(Y  
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清算to settle an account||to liquidate an account||to square an account O<1vSav!K  
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审查帐目||监查帐目to audit an account 2]D$|M?$~  
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检查帐目to examine an account r]8x ;v1  
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转入A的帐户to charge the amount to As account i Y*o;z,~  
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以计帐方式付款to pay on account DB`$Ru@  
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代理某人||为某人on ones account||on account of one >gk z4.*  
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为自己计算||独立帐目on ones own account _[OF"X2  
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由某人收益并负风险on ones account and risk||for ones account and risk ]V36-
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由某人负担for ones account||for account of one 0R HS]cN  
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按某人指示||列入某人帐户by order and for account of one TGU:(J'^  
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列入5月份帐目for May account _wf5%(~b  
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编入某中帐项下to pass to the account of||to place to the account of YD&|1h  
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寄出清算书to send in an account||to send in render an account Q 6"uK  
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支票薄cheque book Y3-gUX*w0  
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支票陈票人cheque drawer *YWk1Cwjo  
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持票人cheque holder hd+]Ok7"  
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不记名支票cheque to bearer||bearer cheque -?s&pK
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记名支票||认人支票cheque to order Nln`fE/Ht  
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到期支票antedated cheque q\%cFB}  

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未到期支票postdated cheque j^flwk  
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保付支票certified cheque EIjI!0j  
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未获兑现支票，退票returned cheque Z$p0&~  
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横线支票crossed cheque T.REq4<  
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普通横线general crossing :_5/u|{  
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特别横线special crossing LCs__.  
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空白支票blank cheque UDy(dn>J:J  
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失效支票，过期支票stale cheque K
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普通支票open cheque n(1')?"mA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BHA9
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g13 rx%-  
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支票换现金||兑现to cash a cheque uR;gVO+QC  
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清理票款to clear a cheque izgp*M,  
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保证兑现to certify a cheque G{Yz8]m  
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填写支票数额to fill up a cheque 5U`ZbG  
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支票上划线to cross a cheque g.py+ ZFJ  
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开发支票to make out a cheque $ _
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签发支票，开立支票to draw a cheque||to issue a cheque #:jb*d?  
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透支支票to overdraw a cheque S$TmZk=  
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背书支票to endorse a cheque M_v?9L  
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请付票款||清付票款to pay a cheque||to honour a cheque 1 `^Rdi0  
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支票退票to dishonour a cheque \B F*m"lz  
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拒付支票to refuse a cheque F+R?a+e  
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拒付支票to stop payment of a cheque v+p{|X-  
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提示要求付款to present for payment valtev0<  
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见票即付持票人payable to bearer rpeJkG@+  
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支付指定人payable to order V5+SWXZ  
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已过期||无效out of date||stale n>@oBG)!  
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请给出票人R/D||refer to drawer _|h8q-[3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3u%{dGa  
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文字与数字不一致words and figures differ d,Y_GCZ7|W  
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支票 !i=nSqW  
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时间已过account closed ~]ZpA-*@Ut  
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更改处应加盖印章alterations require initials <n3!{w3<  
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时间已过effects not cleared /x3/Ubmz~x  
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停止付款payment stopped IIy~[4dW  
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支票毁损cheque mutilated u
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汇款||寄钱to remit||to send money =J1rlnaaEL  
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寄票供取款||支票支付to send a cheque for payment mFHH515  
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寄款人a remitter q%ow/!\;  
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收款人a remittee dx;k`r$w  
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国外汇票foreign Bill : }`-B0  
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国内汇票inland Bill Z{H5oUk  
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跟单汇票documentary bill x"~~l  
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空头汇票accommodation bill `SVmQSwO[  
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原始汇票original bill lSH6>0#B  
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改写||换新票据renewed bill @JRNb=?a  
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即期汇票sight bill||bill on demand YZ+RWu9K  
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…days after date||…days after date…日后付款 &hk-1y9QS  
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…months after date||…months after date…月后付款 It75R}B  
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见票后…日付款…days after sight||…days sight E#F/88(  
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见票后…月付款…months after sight||…months sight )IJQeC  
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同组票据set of bills J"FC%\|  
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单张汇票sola of exchange||sole of exchange Dnc<sd;  
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远期汇票usance bill||bill at usance i9=&;_z  
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长期汇票long bill *x)8fAr  
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短期汇票short bill C^)
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逾期汇票overdue bill >*wtbkU  
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宽限日期days of grace lHV[Ln`\x  
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电汇telegraphic transfer （T.T） %e@HZ"V  
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邮汇postal order||postal note （Am.）||post office order||money order A 8 vbQ  
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本票promissory note （P/N） kapC%/6"  
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押汇负责书||押汇保证书letter of hypothecation 1@gguRF:  
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副保||抵押品||付属担保物collateral security M4WiT<|]R  
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担保书trust receipt||letter of indemnity = P   
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承兑||认付acceptance 1jX3ey~  
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单张承兑general acceptance $#|gLVOQ  
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有条件承兑qualified acceptance Iyo@r%I  
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附条件认付conditional acceptance + S4fGT  
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部分认付partial acceptance   Y4IGDY*