[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。   3?vasL  
会计报表statement of account <~}t; ji  
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往来帐目account current ogX'3L  
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现在往来帐||存款额current accout 22|f!la8n  
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销货帐account sales h@72eav3+  
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共同计算帐项joint account QY2!.a^q  
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未决帐项outstanding account buRXzSR  
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贷方帐项credit account||creditor account AjaG.fa]k  
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借方帐项debit account||debtor account ehX j.z  
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应付帐||应付未付帐account payable }Xs=x6Mj  
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应收帐||应收未收帐account receivable K$Y!d"D  
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新交易||新帐new account {so"xoA^c  
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未决帐||老帐old account QQ97BP7W  
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现金帐cash account _p7c<$;  
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流水帐running account _C"W;n'  
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暂记帐||未定帐suspense account Hbx=vLQ6  
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过期帐||延滞帐overdue account||pastdue account iO3@2J  
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杂项帐户sundry account ?bQ~+M\  
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详细帐单||明细表detail account &iL"=\#  
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呆帐bad account \Q?r+VZ  
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会计项目title of account Wze\ z  
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会计薄||帐薄account-book M2[;b+W9  
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营业报告书||损益计算表account of budiness||business report QW|,_u5 j  
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借贷细帐||交验帐account rendered <E|i3\[p  
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明细帐account stated D^]7/w:$-  
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与…银行开立一户头to open an account with ,mhO\P96ik  
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与…银行建立交易to keep account with  HO/Ij  
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继续记帐to keep account t)= u}t$  
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与…有交易to have an account with (q59cAw~X  
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作成会计帐||有往来帐项to make out an account with >Olg lUzA  
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清算||清理债务to make up an account SS[jk  
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清洁帐目||与…停止交易to close ones account with P%A;EF~v  
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结帐to close an account !}<d6&!py  
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清理未付款to ask an account||to demand an account 7g8}]\i+  
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结清差额to balance the account with Q1yMI8  
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清算to settle an account||to liquidate an account||to square an account ebK/cPa8  
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审查帐目||监查帐目to audit an account kH/u]+_  
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检查帐目to examine an account h\| ~Q.kG  

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转入A的帐户to charge the amount to As account NbgK#;  
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以计帐方式付款to pay on account w=Ai?u  
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代理某人||为某人on ones account||on account of one KZrg4TEVi  
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为自己计算||独立帐目on ones own account O&BNhuW2  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one TQ`s&8"P  
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按某人指示||列入某人帐户by order and for account of one j IO2uTM~  
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列入5月份帐目for May account mnzB90<  
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编入某中帐项下to pass to the account of||to place to the account of lU?8<
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寄出清算书to send in an account||to send in render an account b'AA*v,b  
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支票薄cheque book n[[2<s*YJ  
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支票陈票人cheque drawer >o/+z18x
 
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持票人cheque holder r..&6-%:N  
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不记名支票cheque to bearer||bearer cheque 4H9mKR  
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记名支票||认人支票cheque to order 6Pp3*O`/V  
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到期支票antedated cheque N({0"7  
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未到期支票postdated cheque W?H-Ng3E  
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保付支票certified cheque aN 
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未获兑现支票，退票returned cheque jvQpfd  
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横线支票crossed cheque S*l=FRFI  
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普通横线general crossing ~ugyUpY"  
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特别横线special crossing ,p' ;Xg6ez  
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空白支票blank cheque o?| ] ciY  
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失效支票，过期支票stale cheque fq?MnWc  
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普通支票open cheque g3| 62uDF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'FM_5`&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :Aa5,{v_  
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支票换现金||兑现to cash a cheque UO(?EELm  

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清理票款to clear a cheque }u.I%{4  
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保证兑现to certify a cheque = `g@6S  
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填写支票数额to fill up a cheque <O3,b:vw  
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支票上划线to cross a cheque Yan,Bt{YJ  
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开发支票to make out a cheque \t ^9UN  
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签发支票，开立支票to draw a cheque||to issue a cheque $O9,Gvnxx  
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透支支票to overdraw a cheque "H|hN  
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背书支票to endorse a cheque evlz R/  
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请付票款||清付票款to pay a cheque||to honour a cheque h@+(V Q  
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支票退票to dishonour a cheque S?u@3PyJm  
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拒付支票to refuse a cheque QBLha']'%  
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拒付支票to stop payment of a cheque )26_7.|  
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提示要求付款to present for payment c}mWAZ=wF  
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见票即付持票人payable to bearer h`pXUnEZ  
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支付指定人payable to order !T~C=,;  
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已过期||无效out of date||stale M{O
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请给出票人R/D||refer to drawer u9D#5NvGs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gk]6WLi  
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文字与数字不一致words and figures differ OpFm:j3  
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支票 >WmTM0  
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时间已过account closed `,$PRN"]  

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更改处应加盖印章alterations require initials cc{^0JT  
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时间已过effects not cleared [(m+Ejzi%  
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停止付款payment stopped &sg~owz  
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支票毁损cheque mutilated ?<STl-
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汇款||寄钱to remit||to send money ~TYpq;rq  
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寄票供取款||支票支付to send a cheque for payment D|D)782  
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寄款人a remitter `&URd&ouJD  
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收款人a remittee U5ME`lN*`  
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国外汇票foreign Bill v
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国内汇票inland Bill 2Z+:^5  
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跟单汇票documentary bill ]h%~'8g,  
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空头汇票accommodation bill S`pBEM  
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原始汇票original bill "Z)zKg  
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改写||换新票据renewed bill WSbD."p<  
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即期汇票sight bill||bill on demand x9\]C'*sO  
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…days after date||…days after date…日后付款 X#Hl<d2  
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…months after date||…months after date…月后付款 |O{kv}YZ  
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见票后…日付款…days after sight||…days sight e\.  
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见票后…月付款…months after sight||…months sight u1`JvfLrL  
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同组票据set of bills q +!i6!6r  
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单张汇票sola of exchange||sole of exchange k,61Va  
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远期汇票usance bill||bill at usance 814cCrr,o  
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长期汇票long bill [JKLlR  
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短期汇票short bill iN
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逾期汇票overdue bill ~0rvrDDg  
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宽限日期days of grace *fI\|%K  
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电汇telegraphic transfer （T.T） uP.dCs9-  
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邮汇postal order||postal note （Am.）||post office order||money order 4xgfm.9I^  
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本票promissory note （P/N） 6foiN W+  
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押汇负责书||押汇保证书letter of hypothecation c"P:p%\m&u  
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副保||抵押品||付属担保物collateral security 7#C3E$gn?  
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担保书trust receipt||letter of indemnity g#o9[su  
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承兑||认付acceptance }j{Z &(K  
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单张承兑general acceptance goc; .~?  
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有条件承兑qualified acceptance o0TB>DX$`  
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附条件认付conditional acceptance K;]Dh?  
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部分认付partial acceptance   .x1.`Y