[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。   K-4PI+qQ\  
会计报表statement of account 6Oq7#3]  
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往来帐目account current @]j1:PN-  
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现在往来帐||存款额current accout Ac@VGT:9  
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销货帐account sales ^('wy};  
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共同计算帐项joint account .Mbz3;i0  
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未决帐项outstanding account as|<}:V  
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贷方帐项credit account||creditor account ]^E?;1$f?  
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借方帐项debit account||debtor account 3fj4%P"  
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应付帐||应付未付帐account payable Cdn J&N{  
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应收帐||应收未收帐account receivable SUiOJ[5,  
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新交易||新帐new account @d'j zs  
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未决帐||老帐old account Txu/{M,  
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现金帐cash account w)f#V s  
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流水帐running account i-1op> Y  
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暂记帐||未定帐suspense account VY-EmbkG-t  
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过期帐||延滞帐overdue account||pastdue account -"x$ZnHU  
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杂项帐户sundry account $nb[GV  
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详细帐单||明细表detail account >P(.:_^p  
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呆帐bad account jXJyc'm7  
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会计项目title of account 42{~Lhxt  
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会计薄||帐薄account-book GgU/!@  
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营业报告书||损益计算表account of budiness||business report "@kaHIf[  
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借贷细帐||交验帐account rendered kAx4fE[c  
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明细帐account stated zs;JJk^  
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与…银行开立一户头to open an account with Gb yJ:  
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与…银行建立交易to keep account with ^Cmyx
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继续记帐to keep account
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与…有交易to have an account with R]dg_Da  

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作成会计帐||有往来帐项to make out an account with PFR:>^wK2  
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清算||清理债务to make up an account wBzC5T%,  
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清洁帐目||与…停止交易to close ones account with ?upM>69{  
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结帐to close an account !BI;C(,RL  
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清理未付款to ask an account||to demand an account "L1Zi.)  
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结清差额to balance the account with -N@|QK>  

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清算to settle an account||to liquidate an account||to square an account VX/#1StC  
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审查帐目||监查帐目to audit an account &{RDM~  
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检查帐目to examine an account FqifriLN  
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转入A的帐户to charge the amount to As account w*!aZ,P  
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以计帐方式付款to pay on account w:l "\Tm  
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代理某人||为某人on ones account||on account of one r
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为自己计算||独立帐目on ones own account V+~Nalm O  
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由某人收益并负风险on ones account and risk||for ones account and risk s79r@])=  
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由某人负担for ones account||for account of one " Jr-J#gg  
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按某人指示||列入某人帐户by order and for account of one MfQ!6zE  
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列入5月份帐目for May account EzIGz[
 
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编入某中帐项下to pass to the account of||to place to the account of -^
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寄出清算书to send in an account||to send in render an account \L\b$4$d  
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支票薄cheque book )ANmIwmC#  
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支票陈票人cheque drawer f {" ?%Ku#  
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持票人cheque holder qv*^fiT  
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不记名支票cheque to bearer||bearer cheque V!dtF,tH  
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记名支票||认人支票cheque to order H4JTGt1"  

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到期支票antedated cheque t_suF$  
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未到期支票postdated cheque $j ?1g#  
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保付支票certified cheque xRsWI!d+|  
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未获兑现支票，退票returned cheque Ib0ZjX6  
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横线支票crossed cheque (@}!0[[^  
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普通横线general crossing

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特别横线special crossing K}
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空白支票blank cheque |id <=Xf  
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失效支票，过期支票stale cheque -\n@%$M]G  
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普通支票open cheque 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #`X?=/q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NS6:yX,/  
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支票换现金||兑现to cash a cheque !GEJIefx_  
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清理票款to clear a cheque _M5|Y@XN-  
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保证兑现to certify a cheque @<]Ekkg  
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填写支票数额to fill up a cheque 1&(V  
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支票上划线to cross a cheque M b1sF  
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开发支票to make out a cheque pDCeQ6?  
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签发支票，开立支票to draw a cheque||to issue a cheque l9u!aD  
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透支支票to overdraw a cheque QM#4uI55B  
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背书支票to endorse a cheque [ $n_6  
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请付票款||清付票款to pay a cheque||to honour a cheque =k0_eX0  
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支票退票to dishonour a cheque r_6ZO&  
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拒付支票to refuse a cheque +sUFv)!4  
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拒付支票to stop payment of a cheque g($DdKc|g  
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提示要求付款to present for payment PFne+T!2F  
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见票即付持票人payable to bearer AKyUfAj3  
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支付指定人payable to order /}  WDU  
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已过期||无效out of date||stale =U|.^5sa#  
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请给出票人R/D||refer to drawer ( _)jkI \  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,>-< (Qi  
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文字与数字不一致words and figures differ tlqiXh<  
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支票 )V6Hl@v  
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时间已过account closed fM63+9I)\  
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更改处应加盖印章alterations require initials `~Zs0  
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时间已过effects not cleared 9qz6]-K  
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停止付款payment stopped WIf0z#JMJm  
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支票毁损cheque mutilated pDcjwlA%  
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汇款||寄钱to remit||to send money s,n0jix@  
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寄票供取款||支票支付to send a cheque for payment NchXt6$i9  
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寄款人a remitter 5HO9+i  
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收款人a remittee dJ""XaHqf  
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国外汇票foreign Bill  {=QiZWu  
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国内汇票inland Bill !\L/[:n  
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跟单汇票documentary bill 7{qy7,Gp  
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空头汇票accommodation bill  k]HEhY  
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原始汇票original bill MxcFvo*LCp  
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改写||换新票据renewed bill ~\3kx]^10  
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即期汇票sight bill||bill on demand JPWOPB'H  
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…days after date||…days after date…日后付款 k{$ ao  
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…months after date||…months after date…月后付款 |7pR)KH3  
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见票后…日付款…days after sight||…days sight 9Xo[(h)5d  
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见票后…月付款…months after sight||…months sight fH?ha  
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同组票据set of bills WJ9cZL  
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单张汇票sola of exchange||sole of exchange (V%`k'N7f  
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远期汇票usance bill||bill at usance i^!ez5z  
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长期汇票long bill @b3#X@e}  
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短期汇票short bill \Ro^*4B  
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逾期汇票overdue bill q;wLa#4)J  
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宽限日期days of grace 08m;{+|vY  
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电汇telegraphic transfer （T.T） LR,7,DH$9'  
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邮汇postal order||postal note （Am.）||post office order||money order O!Z|r?  
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本票promissory note （P/N） Q9`QL3LQD  
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押汇负责书||押汇保证书letter of hypothecation VNtPKtx\  
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副保||抵押品||付属担保物collateral security ro[Y-o5Q0  
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担保书trust receipt||letter of indemnity <[/%{sUNC  
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承兑||认付acceptance ;bX4(CMe &  
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单张承兑general acceptance AP\ofLmq  
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有条件承兑qualified acceptance (HN4g;{  
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附条件认付conditional acceptance C+MSVc  
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部分认付partial acceptance   3|Y!2b(:?