[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。   o1#:j?sN  
会计报表statement of account 3m43nJ.~  
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往来帐目account current `j}_BW_  
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现在往来帐||存款额current accout aW=By)S!Y  
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销货帐account sales pyg!rf-  
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共同计算帐项joint account w*<Y$hnBzF  
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未决帐项outstanding account H:q)^$s  
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贷方帐项credit account||creditor account kfqpI  
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借方帐项debit account||debtor account IU Y> ih  
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应付帐||应付未付帐account payable hncS_ZA  
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应收帐||应收未收帐account receivable &jV9*  
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新交易||新帐new account >aEL;V=}P  
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未决帐||老帐old account _ yfdj[Ot`  
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现金帐cash account  20I4r  
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流水帐running account 8
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暂记帐||未定帐suspense account cPpu  
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过期帐||延滞帐overdue account||pastdue account F,*2#:Ki  
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杂项帐户sundry account ETU-]R3  
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详细帐单||明细表detail account Q` H# fS~  
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呆帐bad account 'UY [ap  
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会计项目title of account /&CUspb  
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会计薄||帐薄account-book S8\+XJ  
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营业报告书||损益计算表account of budiness||business report m&Lt6_vi  
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借贷细帐||交验帐account rendered j5kA^MTG  
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明细帐account stated z1F9$^  
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与…银行开立一户头to open an account with VSh!4z1  
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与…银行建立交易to keep account with 8$ic~eJ  
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继续记帐to keep account pDGT@qJ  
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与…有交易to have an account with H"_v+N5=  
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作成会计帐||有往来帐项to make out an account with wS V@=)H\:  
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清算||清理债务to make up an account hcyn  
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清洁帐目||与…停止交易to close ones account with y1iX!m~)  
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结帐to close an account X@!X6j  
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清理未付款to ask an account||to demand an account !N1J@LT5h  
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结清差额to balance the account with 1aq2aLx  
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清算to settle an account||to liquidate an account||to square an account ds] ?;l"  
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审查帐目||监查帐目to audit an account zw]3Vg{T  
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检查帐目to examine an account \45(#H<$  
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转入A的帐户to charge the amount to As account < eQ[kM  
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以计帐方式付款to pay on account RL*]g*  
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代理某人||为某人on ones account||on account of one skR,-:"8  
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为自己计算||独立帐目on ones own account E0YU[([G  
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由某人收益并负风险on ones account and risk||for ones account and risk 1Nj=B_T  
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由某人负担for ones account||for account of one U:n*<l-k}  
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按某人指示||列入某人帐户by order and for account of one x: ~d@  
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列入5月份帐目for May account lw[<STpD;  
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编入某中帐项下to pass to the account of||to place to the account of hnzNP\$U ]  
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寄出清算书to send in an account||to send in render an account g z61FW  
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支票薄cheque book T3z(k la  
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支票陈票人cheque drawer t`u!]DHv  
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持票人cheque holder 4ht\&2&:  
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不记名支票cheque to bearer||bearer cheque l>7r2;  
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记名支票||认人支票cheque to order A5XR3$
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到期支票antedated cheque  O<GF>  
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未到期支票postdated cheque C3S`}o.  
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保付支票certified cheque #T\  
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未获兑现支票，退票returned cheque @ Nb%L&=P8  
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横线支票crossed cheque 8#59iQl  
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普通横线general crossing aws"3O% uW  
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特别横线special crossing jTSOnF}C~+  
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空白支票blank cheque @ls.&BHUP  
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失效支票，过期支票stale cheque Q%5F ]`VN  
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普通支票open cheque vv/J 5#^,\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2p:r`THvS5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7Dt"
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支票换现金||兑现to cash a cheque T[.[ g/`  
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清理票款to clear a cheque Oif,|:  
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保证兑现to certify a cheque )5yj/0oT  
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填写支票数额to fill up a cheque @ajM^L!O  
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支票上划线to cross a cheque 6Rz[?-mkLO  
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开发支票to make out a cheque |:2c$zq  
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签发支票，开立支票to draw a cheque||to issue a cheque gdi`x|0  
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透支支票to overdraw a cheque nem@sB;v#  
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背书支票to endorse a cheque +,_c/(P  
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请付票款||清付票款to pay a cheque||to honour a cheque T]71lRY5  
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支票退票to dishonour a cheque hKksVi  
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拒付支票to refuse a cheque ~3=2=Uf  
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拒付支票to stop payment of a cheque `C'}e  
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提示要求付款to present for payment O5-;I,)H  
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见票即付持票人payable to bearer ;r!\-]5$  
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支付指定人payable to order Taasi` k  
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已过期||无效out of date||stale ^saM$e^c:  
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请给出票人R/D||refer to drawer A&l7d0Z^j5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :t>Q:mX(N  
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文字与数字不一致words and figures differ *<k&#D"m  
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支票 +*a7GttU  
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时间已过account closed oKiD8':  
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更改处应加盖印章alterations require initials i+AUQ0Zbf6  
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时间已过effects not cleared 4\1;A`2%0  
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停止付款payment stopped {]["6V6W  
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支票毁损cheque mutilated h0XH`v  
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汇款||寄钱to remit||to send money ~
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寄票供取款||支票支付to send a cheque for payment kp; &cQu!  
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寄款人a remitter [Q:f-<nH  
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收款人a remittee B~r U1Y)  
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国外汇票foreign Bill UAKu_RO6S  
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国内汇票inland Bill dm 2EH  
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跟单汇票documentary bill {s9<ej~<R  
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空头汇票accommodation bill vgN@~Xa  
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原始汇票original bill Q2FQhc@L(:  
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改写||换新票据renewed bill hWm0$v1p  
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即期汇票sight bill||bill on demand YLE/w@*  
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…days after date||…days after date…日后付款 9LHa&""  
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…months after date||…months after date…月后付款 py=i!vb&Z%  
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见票后…日付款…days after sight||…days sight :Nkz,R?  
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见票后…月付款…months after sight||…months sight 9V.+U7\w  
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同组票据set of bills yZ?$8r  
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单张汇票sola of exchange||sole of exchange u 6f4yQ  
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远期汇票usance bill||bill at usance \_?yzgf  
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长期汇票long bill vu44!c@  
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短期汇票short bill Cy]"  
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逾期汇票overdue bill y)0gJP L^  
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宽限日期days of grace Ca$y819E2  
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电汇telegraphic transfer （T.T） JAT S6-Lz`  
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邮汇postal order||postal note （Am.）||post office order||money order j)<;g(  
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本票promissory note （P/N） S_a :ML<  
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押汇负责书||押汇保证书letter of hypothecation MiRibH XI,  
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副保||抵押品||付属担保物collateral security d&O'r[S  
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担保书trust receipt||letter of indemnity L[`R8n1C  
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承兑||认付acceptance =1%zI%  
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单张承兑general acceptance AGw1Pl8]K  
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有条件承兑qualified acceptance |!?2
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附条件认付conditional acceptance 0IoXDx  
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部分认付partial acceptance   QO
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