[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。   EAB+kY  
会计报表statement of account [8P 2V  
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往来帐目account current 'lk74qU$  
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现在往来帐||存款额current accout &] 6T^.  
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销货帐account sales p.] .M"A  
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共同计算帐项joint account pf@}4PN}  
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未决帐项outstanding account J<#`IaV  
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贷方帐项credit account||creditor account /)?P>!#;\  
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借方帐项debit account||debtor account nl9Cdi]o  
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应付帐||应付未付帐account payable XH:gQ9FD  

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应收帐||应收未收帐account receivable iQzX-a|4]  
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新交易||新帐new account aMvK8C%7  
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未决帐||老帐old account $J hZ'Z  
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现金帐cash account +dgo-)kP(_  
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流水帐running account :PD`PgQ  
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暂记帐||未定帐suspense account xxoHH#a  
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过期帐||延滞帐overdue account||pastdue account /lr1hW~Dbk  
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杂项帐户sundry account '&-5CpDUs  
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详细帐单||明细表detail account s;B j 7]  
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呆帐bad account Uz6{>OCvk|  
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会计项目title of account L$Hx?^3  
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会计薄||帐薄account-book k4qLB1&,  
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营业报告书||损益计算表account of budiness||business report E4sn[DO  
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借贷细帐||交验帐account rendered AMbKN2h1f  
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明细帐account stated y;Qy"-)qb  
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与…银行开立一户头to open an account with y,MPGW_  
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与…银行建立交易to keep account with AXz-4,=xX  
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继续记帐to keep account ;avQ1T'{?g  
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与…有交易to have an account with \ I?w)CE@R  
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作成会计帐||有往来帐项to make out an account with yH*hL0mO  
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清算||清理债务to make up an account Odm#wL~E  
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清洁帐目||与…停止交易to close ones account with 1Q]Rd  
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结帐to close an account ',GV6kt_k  
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清理未付款to ask an account||to demand an account ]Kv q
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结清差额to balance the account with >-M ]:=L  
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清算to settle an account||to liquidate an account||to square an account um7o!yg,  
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审查帐目||监查帐目to audit an account Z&Ue|Z4Qt  
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检查帐目to examine an account ?n.)&ZIx0  
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转入A的帐户to charge the amount to As account Z.'syGuV  
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以计帐方式付款to pay on account $ KB  
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代理某人||为某人on ones account||on account of one E=AVrv5T  
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为自己计算||独立帐目on ones own account e\F}q)_
 
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由某人收益并负风险on ones account and risk||for ones account and risk L%t@,O#,  

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由某人负担for ones account||for account of one 'c %S!$P  
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按某人指示||列入某人帐户by order and for account of one <41ZZ0<EwY  
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列入5月份帐目for May account y9L14  
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编入某中帐项下to pass to the account of||to place to the account of iPj~I  
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寄出清算书to send in an account||to send in render an account Q@S-f:!  
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支票薄cheque book 56}X/u  
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支票陈票人cheque drawer f&KdlpxKv  
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持票人cheque holder j;0vAf  
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不记名支票cheque to bearer||bearer cheque !l@zT}i??  
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记名支票||认人支票cheque to order q5DEw&UZJ  
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到期支票antedated cheque SmwQET<H  
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未到期支票postdated cheque ^D%Za'  
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保付支票certified cheque 3?I;ovsM  
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未获兑现支票，退票returned cheque *cuuz i&  
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横线支票crossed cheque b;sVls  
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普通横线general crossing V"\0Y0  
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特别横线special crossing JF&$t}
 
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空白支票blank cheque U4f5xUY0)  
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失效支票，过期支票stale cheque ^z1&8k"[^  
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普通支票open cheque w N 1niR'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;c~cet4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D]w!2k%V  
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支票换现金||兑现to cash a cheque VE+IKj!VG0  
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清理票款to clear a cheque
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保证兑现to certify a cheque eF[63zx5*  
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填写支票数额to fill up a cheque :'#TCDlOb  
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支票上划线to cross a cheque pZ/>[TP(%F  
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开发支票to make out a cheque ()~pY!)1/  
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签发支票，开立支票to draw a cheque||to issue a cheque ]\7]%(  
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透支支票to overdraw a cheque ,o)d3g-&g  
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背书支票to endorse a cheque In`mtn q  
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请付票款||清付票款to pay a cheque||to honour a cheque qWmQ-|Py  
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支票退票to dishonour a cheque Nm|!#(L  
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拒付支票to refuse a cheque lV%N  
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拒付支票to stop payment of a cheque gG/!,Q.Qh  
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提示要求付款to present for payment xD6@Qk  
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见票即付持票人payable to bearer >uSy  
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支付指定人payable to order p`l0?^r c"  
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已过期||无效out of date||stale XHK70: i  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nVi[  
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文字与数字不一致words and figures differ Z-l=\ekJ  
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支票 =F@Wgn,  
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时间已过account closed 'nwx9] q  
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更改处应加盖印章alterations require initials >M`CV
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时间已过effects not cleared NB8/g0:=n&  
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停止付款payment stopped } x2DT8u  
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支票毁损cheque mutilated +>r/0b  
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汇款||寄钱to remit||to send money f>N!wgo[  
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寄票供取款||支票支付to send a cheque for payment * iF]n2g:  
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寄款人a remitter ; JayoJ  
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收款人a remittee j
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国外汇票foreign Bill (aH'h1,G  
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国内汇票inland Bill  b)e *$)  
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跟单汇票documentary bill ]%IT|/;9Y  
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空头汇票accommodation bill Y JJB.hR+  
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原始汇票original bill O vk_\On  
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改写||换新票据renewed bill ]Ccg`AR{  
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即期汇票sight bill||bill on demand z<## g  
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…days after date||…days after date…日后付款 2C9V|[U,  
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…months after date||…months after date…月后付款 ~;#Y9>7\\'  
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见票后…日付款…days after sight||…days sight nh!a)]c[  
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见票后…月付款…months after sight||…months sight 4'!c*@Y  
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同组票据set of bills dAkgR~  
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单张汇票sola of exchange||sole of exchange Cif>7]M  
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远期汇票usance bill||bill at usance uFPF!Ern  
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长期汇票long bill ;I}kQ!q  
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短期汇票short bill (
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逾期汇票overdue bill T QSzx%i2  
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宽限日期days of grace 1M 781  
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电汇telegraphic transfer （T.T） ~nG(5:A5g/  
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邮汇postal order||postal note （Am.）||post office order||money order h?8]C#6^  
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本票promissory note （P/N） v4.#;F.\m  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security `R=HKtr?  
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担保书trust receipt||letter of indemnity *UmI]E{g3(  
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承兑||认付acceptance 0 SNIYkGE  
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单张承兑general acceptance vc+ARgvH+  
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有条件承兑qualified acceptance qASqscO  
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附条件认付conditional acceptance D*F4it.  
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部分认付partial acceptance   y?a Acn$