[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。   S2*-Ulu G  
会计报表statement of account `g6Z
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往来帐目account current "Y7RvL!U  
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现在往来帐||存款额current accout s><RL]+{G+  
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销货帐account sales >Djv8 0  
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共同计算帐项joint account 8:huWjh]M  
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未决帐项outstanding account [ }jSx]  
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贷方帐项credit account||creditor account Q'7o_[o/  
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借方帐项debit account||debtor account dU:s^^f&R  
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应付帐||应付未付帐account payable DS=kSkW^&5  
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应收帐||应收未收帐account receivable rv9qF |2r{  
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新交易||新帐new account [0m'a\YE9  
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未决帐||老帐old account o!sxfJKl  
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现金帐cash account 5NJ@mm{0  
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流水帐running account qf4|!UR{  
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暂记帐||未定帐suspense account kYPowM  
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过期帐||延滞帐overdue account||pastdue account S4~^HvMG[Y  
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杂项帐户sundry account _L%/NXu,  
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详细帐单||明细表detail account w?oIKj  
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呆帐bad account + #S]uC  
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会计项目title of account T{?!sB3  
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会计薄||帐薄account-book 4&$hBn=!  
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营业报告书||损益计算表account of budiness||business report N<$uAns
 
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借贷细帐||交验帐account rendered 34s:|w6y  
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明细帐account stated .'__ [|-{;  
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与…银行开立一户头to open an account with M;\K+,  
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与…银行建立交易to keep account with l~F,i n.  
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继续记帐to keep account (Q#A Br8  
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与…有交易to have an account with PS(LD4mD  
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作成会计帐||有往来帐项to make out an account with uysGOyi
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清算||清理债务to make up an account Er~5\9,/<]  
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清洁帐目||与…停止交易to close ones account with P(A%z2Ql  
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结帐to close an account )9L1WOGi  
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清理未付款to ask an account||to demand an account 8M(N  
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结清差额to balance the account with S\g8(\u  
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清算to settle an account||to liquidate an account||to square an account i aP+Vab  
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审查帐目||监查帐目to audit an account 9dy"Y~c  
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检查帐目to examine an account ed>_=i  
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转入A的帐户to charge the amount to As account #Cbn"iYee  
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以计帐方式付款to pay on account YR~g&E#U^  
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代理某人||为某人on ones account||on account of one %oC]Rpdu  
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为自己计算||独立帐目on ones own account H-7*)D  
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由某人收益并负风险on ones account and risk||for ones account and risk LdVGFlcXi  
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由某人负担for ones account||for account of one 8>Ervi`  
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按某人指示||列入某人帐户by order and for account of one 5\EHu8  
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列入5月份帐目for May account >\(Ma3S   
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编入某中帐项下to pass to the account of||to place to the account of }u:^Mz  
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寄出清算书to send in an account||to send in render an account  6~$<  
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支票薄cheque book ]WyV~Dzz<  
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支票陈票人cheque drawer rw_&t>Ri;  
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持票人cheque holder t6-c {ZX>A  
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不记名支票cheque to bearer||bearer cheque &\Cvrxa  
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记名支票||认人支票cheque to order Mt@K01MI%  
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到期支票antedated cheque Dtd bQF  
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未到期支票postdated cheque |a\s
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保付支票certified cheque s#* mn  
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未获兑现支票，退票returned cheque n!HFHy2  
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横线支票crossed cheque nV']^3b  
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普通横线general crossing 5bZ`Y
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特别横线special crossing |G%MiYd  
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空白支票blank cheque /!AdX0dx  
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失效支票，过期支票stale cheque eTrGFe!8w  
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普通支票open cheque rZpc"<U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M6DyOe<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A]=?fyPh{'  
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支票换现金||兑现to cash a cheque \vm'D'9  
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清理票款to clear a cheque ^OA}#k NTW  
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保证兑现to certify a cheque d,D)>Y'h  
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填写支票数额to fill up a cheque ?58pkg J  
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支票上划线to cross a cheque z,]f R  
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开发支票to make out a cheque *><] [|Y@H  
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签发支票，开立支票to draw a cheque||to issue a cheque W}.4$f>  
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透支支票to overdraw a cheque #lct"8  
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背书支票to endorse a cheque xaeY^"L  
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请付票款||清付票款to pay a cheque||to honour a cheque n*O/X  
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支票退票to dishonour a cheque L>@6lhD)x  
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拒付支票to refuse a cheque :+R||qi  
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拒付支票to stop payment of a cheque @9c^{x\4  
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提示要求付款to present for payment *2>%>qu  
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见票即付持票人payable to bearer 4ErDGYg}  
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支付指定人payable to order -l,ib=ne  
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已过期||无效out of date||stale 3~ZtAgih%  
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请给出票人R/D||refer to drawer -m+2l`DLy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %ZQl.''ISa  
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文字与数字不一致words and figures differ eEU:  
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支票 w1GCjD*y  
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时间已过account closed c~tkY !c  
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更改处应加盖印章alterations require initials /`'50Cj  
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时间已过effects not cleared NuP@eeF>,  
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停止付款payment stopped v:vA=R2  
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支票毁损cheque mutilated "qDEI}  
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汇款||寄钱to remit||to send money j&&^PH9ZY  
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寄票供取款||支票支付to send a cheque for payment p,4z;.s$  
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寄款人a remitter oOD|FrlY  
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收款人a remittee /stED{j,  

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国外汇票foreign Bill $@U`zy
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国内汇票inland Bill Z@h]dU5%a  
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跟单汇票documentary bill 77 `/YE#M  
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空头汇票accommodation bill w?/,LV  
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原始汇票original bill /|\`NARI  
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改写||换新票据renewed bill <8y8^m`P9  
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即期汇票sight bill||bill on demand d_yqmx?w  
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…days after date||…days after date…日后付款 Qvq BT  
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…months after date||…months after date…月后付款 :2?'mKa7  
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见票后…日付款…days after sight||…days sight C :e 'wmA  
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见票后…月付款…months after sight||…months sight P"%/  
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同组票据set of bills 8!T^KMfz  
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单张汇票sola of exchange||sole of exchange yRy9*r=  
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远期汇票usance bill||bill at usance K@d`jb4T  
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长期汇票long bill q5`Gl  
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短期汇票short bill a'A0CQ
 
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逾期汇票overdue bill ?r@ZTuq#  
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宽限日期days of grace `6M(`*Up  
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电汇telegraphic transfer （T.T） Le}q>>o;q  
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邮汇postal order||postal note （Am.）||post office order||money order c1z5t]d  
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本票promissory note （P/N） ROfmAc  
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押汇负责书||押汇保证书letter of hypothecation bhgh ]{  
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副保||抵押品||付属担保物collateral security HY 42G#^  
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担保书trust receipt||letter of indemnity EYQ!ELuF  
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承兑||认付acceptance 44]ae~@a  
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单张承兑general acceptance I/(`<s p  
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有条件承兑qualified acceptance 7Jqp2\  
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附条件认付conditional acceptance gi`ZFq@  
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部分认付partial acceptance   7j]@3D9[:p