[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。   N#_H6TfMG  
会计报表statement of account L~OvY
  
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往来帐目account current j3V -LnA  
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现在往来帐||存款额current accout xJ]
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销货帐account sales &U#|uc!+  
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共同计算帐项joint account Cl7xt}I  
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未决帐项outstanding account .t
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贷方帐项credit account||creditor account +=</&Tm  

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借方帐项debit account||debtor account htF] W|z  
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应付帐||应付未付帐account payable '5$b-x6F  
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应收帐||应收未收帐account receivable LZY"3Jn[nQ  
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新交易||新帐new account eeB{c.#  
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未决帐||老帐old account +23xev  
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现金帐cash account 6j}9V L77  
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流水帐running account pv|G^,>#  
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暂记帐||未定帐suspense account 4Fr  
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过期帐||延滞帐overdue account||pastdue account sXFZWj}\  
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杂项帐户sundry account a\*yZlXKs  
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详细帐单||明细表detail account Zj'9rXhrM1  
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呆帐bad account )8ZH-|N`!E  
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会计项目title of account #GFr`o0$^  
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会计薄||帐薄account-book M"L=L5OH-  
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营业报告书||损益计算表account of budiness||business report nO-#Q=H,  
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借贷细帐||交验帐account rendered t_1LL >R  
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明细帐account stated @2#lI  
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与…银行开立一户头to open an account with vP,n(reM  
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与…银行建立交易to keep account with w32y3~  
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继续记帐to keep account cz$2
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与…有交易to have an account with xyxy`qRA  
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作成会计帐||有往来帐项to make out an account with hqdDm  
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清算||清理债务to make up an account SS2%qv  
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清洁帐目||与…停止交易to close ones account with to&m4+5?6  
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结帐to close an account KY^
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清理未付款to ask an account||to demand an account e:W{OIz:  
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结清差额to balance the account with >-c8q]()ly  
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清算to settle an account||to liquidate an account||to square an account A%-6`>  
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审查帐目||监查帐目to audit an account [00m/fT6  
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检查帐目to examine an account Xm&L BX  
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转入A的帐户to charge the amount to As account .e5Mnd%$M  
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以计帐方式付款to pay on account -']56o_sQ/  
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代理某人||为某人on ones account||on account of one mBC+6(5V  
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为自己计算||独立帐目on ones own account *|l/6!WM  
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由某人收益并负风险on ones account and risk||for ones account and risk "ITIhnE  
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由某人负担for ones account||for account of one tI{ _y  
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按某人指示||列入某人帐户by order and for account of one ]{LjRSV
 
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列入5月份帐目for May account D3A/l  
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编入某中帐项下to pass to the account of||to place to the account of %0 7SFu#  
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寄出清算书to send in an account||to send in render an account 6aV_@no.C  
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支票薄cheque book W}1 ;Z(.*  
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支票陈票人cheque drawer YAmb`CP  
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持票人cheque holder s|ITsz0,td  
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不记名支票cheque to bearer||bearer cheque 188*XCtjQ9  
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记名支票||认人支票cheque to order d^6M9lGU  
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到期支票antedated cheque .6'q
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未到期支票postdated cheque r>U@3%0&  
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保付支票certified cheque
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未获兑现支票，退票returned cheque ^v`\x5"Vp  
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横线支票crossed cheque J9[r
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普通横线general crossing }U9G   
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特别横线special crossing igR";OQk  
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空白支票blank cheque 0=E]cQwh  
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失效支票，过期支票stale cheque hFl^\$Re  
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普通支票open cheque ?m?::R
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }d}Ke_Q0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <3C*Z"aQ>|  
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支票换现金||兑现to cash a cheque [}0haTYc4  
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清理票款to clear a cheque SmSH2m-  
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保证兑现to certify a cheque +Kbjzh3<wG  
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填写支票数额to fill up a cheque &H/'rd0M  
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支票上划线to cross a cheque qm8B8&-  
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开发支票to make out a cheque 9c,'k#k  
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签发支票，开立支票to draw a cheque||to issue a cheque ;dZZ;#k%  
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透支支票to overdraw a cheque W^LY'ypT  
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背书支票to endorse a cheque k(7&N0V%zz  
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请付票款||清付票款to pay a cheque||to honour a cheque {|_M #w~&  
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支票退票to dishonour a cheque f:|1_j  
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拒付支票to refuse a cheque Gm.T;fc:  
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拒付支票to stop payment of a cheque "ZoRZ'i  
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提示要求付款to present for payment \lf;P?M^  
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见票即付持票人payable to bearer ukfQe }I  
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支付指定人payable to order w/S%YW3*  
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已过期||无效out of date||stale }{qZ[/JwqN  
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请给出票人R/D||refer to drawer zH4D8@[7O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v/0QOp  
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文字与数字不一致words and figures differ ox>^>wR*  
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支票 S)k*?dQ##R  

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时间已过account closed 3yY}04[9<  
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更改处应加盖印章alterations require initials ^f &XQQY  
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时间已过effects not cleared _AYK435>N  
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停止付款payment stopped vNY{j7l/W  
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支票毁损cheque mutilated <#y[gTJ<'>  
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汇款||寄钱to remit||to send money kr5">"7  
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寄票供取款||支票支付to send a cheque for payment vq0Tk bzs  
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寄款人a remitter qQ/^@3tXL  
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收款人a remittee |=ba9&q  
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国外汇票foreign Bill ,RI Gc US  
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国内汇票inland Bill Q&ptc>{bH6  
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跟单汇票documentary bill Uh4%}-;  
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空头汇票accommodation bill rgv?gaQ>  
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原始汇票original bill NC`aP0S  
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改写||换新票据renewed bill Xp% v.M  
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即期汇票sight bill||bill on demand [`[|l  
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…days after date||…days after date…日后付款 4G0m\[Du  
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…months after date||…months after date…月后付款 @)M9IOR  
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见票后…日付款…days after sight||…days sight ^|>PA:%  
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见票后…月付款…months after sight||…months sight EGS)b  
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同组票据set of bills k5e;fA/w  
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单张汇票sola of exchange||sole of exchange =R|HV;9 h  
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远期汇票usance bill||bill at usance mdDOvm:&  
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长期汇票long bill
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短期汇票short bill ()?(I?I
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逾期汇票overdue bill Gj?t_Zln  
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宽限日期days of grace MJO-q $)c  
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电汇telegraphic transfer （T.T） gZXi]m&  
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邮汇postal order||postal note （Am.）||post office order||money order cqkV9f8Ro  
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本票promissory note （P/N） \*?~Yj #  
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押汇负责书||押汇保证书letter of hypothecation a58H9w"u)  
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副保||抵押品||付属担保物collateral security ;igIZ$&  
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担保书trust receipt||letter of indemnity :3Ox~o  
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承兑||认付acceptance Wn2NMXK  
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单张承兑general acceptance .`eN8Dl1  
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有条件承兑qualified acceptance (w3YvG.  
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附条件认付conditional acceptance d7upz]K9g  
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部分认付partial acceptance   Bwxd&;E