[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。    dzxI QlP  
会计报表statement of account ;o >WXw  
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往来帐目account current 3M$X:$b  
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现在往来帐||存款额current accout Bbs5f@E  
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销货帐account sales =phiD&=  
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共同计算帐项joint account LT(?#)D  
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未决帐项outstanding account 1g81S_T .  
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贷方帐项credit account||creditor account *JS"(. '(  
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借方帐项debit account||debtor account b.,$# D{p  
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应付帐||应付未付帐account payable J5-rp|  
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应收帐||应收未收帐account receivable 3f,u}1npa*  
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新交易||新帐new account w0$R`MOR+  
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未决帐||老帐old account %p}qO^%M  
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现金帐cash account .oEFX8  
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流水帐running account C*$|#.l  
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暂记帐||未定帐suspense account )2#vhMpdN  
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过期帐||延滞帐overdue account||pastdue account jjYM3LQcdP  
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杂项帐户sundry account #i@ACAgn;6  
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详细帐单||明细表detail account {WIY8B'c  
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呆帐bad account i1tVdbC]  
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会计项目title of account jC#`PA3m=  
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会计薄||帐薄account-book 9e0C3+)CY  
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营业报告书||损益计算表account of budiness||business report OiYNH~hv  
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借贷细帐||交验帐account rendered 8e]z6:}'E  
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明细帐account stated F\o;t:  
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与…银行开立一户头to open an account with sM#!Xl;  
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与…银行建立交易to keep account with #]5&mKi  
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继续记帐to keep account S^3g]5YX  
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与…有交易to have an account with p2pTs&}S  
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作成会计帐||有往来帐项to make out an account with V-?sek{;  
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清算||清理债务to make up an account O\|C,Epm  
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清洁帐目||与…停止交易to close ones account with ki[;ZmQqY  
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结帐to close an account c7FfI"7HR  
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清理未付款to ask an account||to demand an account xm<5S;E5U4  
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结清差额to balance the account with x?k  
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清算to settle an account||to liquidate an account||to square an account 902!M65[rG  
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审查帐目||监查帐目to audit an account *pcbwd!/  
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检查帐目to examine an account ^Ff~j&L@{  
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转入A的帐户to charge the amount to As account zVc7q7E  
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以计帐方式付款to pay on account zJy 89ib'  
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代理某人||为某人on ones account||on account of one brYYuN|Vc  
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为自己计算||独立帐目on ones own account t9f4P^V`  
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由某人收益并负风险on ones account and risk||for ones account and risk RAv RNd  
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由某人负担for ones account||for account of one 5KC\1pei  
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按某人指示||列入某人帐户by order and for account of one JucxhjV#,  
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列入5月份帐目for May account Il&"=LooZ  
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编入某中帐项下to pass to the account of||to place to the account of |4p<T!T  
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寄出清算书to send in an account||to send in render an account SqA+u/"j2  
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支票薄cheque book FSYjp{z5  
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支票陈票人cheque drawer v_@#hf3  
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持票人cheque holder *09
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不记名支票cheque to bearer||bearer cheque Pdo5sve  
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记名支票||认人支票cheque to order l=-dK_I?  
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到期支票antedated cheque 1TxhEXB  
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未到期支票postdated cheque RJ@e5A6_  
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保付支票certified cheque xX4^nem\G  
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未获兑现支票，退票returned cheque CIik@O*  
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横线支票crossed cheque vV N[bD<  
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普通横线general crossing by y
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特别横线special crossing W4rw;(\  
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空白支票blank cheque O7CYpn4<7  
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失效支票，过期支票stale cheque -K'84 bZ  
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普通支票open cheque I8%'Z>E(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fu "z%h]   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges awW\$Q  
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支票换现金||兑现to cash a cheque lRK?%~  
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清理票款to clear a cheque 25
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保证兑现to certify a cheque -^ ayJ73  
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填写支票数额to fill up a cheque C)^\?DH  
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支票上划线to cross a cheque 0 S8{VZpy  
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开发支票to make out a cheque 'u%;6'y  
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签发支票，开立支票to draw a cheque||to issue a cheque yXl.Gq>]{  
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透支支票to overdraw a cheque J@{Bv%  
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背书支票to endorse a cheque a2)*tbM9\  
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请付票款||清付票款to pay a cheque||to honour a cheque 1@@]h!> k:  
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支票退票to dishonour a cheque \srOU|  
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拒付支票to refuse a cheque @WUCv7U  
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拒付支票to stop payment of a cheque 9Ky,oB  
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提示要求付款to present for payment wQ95 tN  
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见票即付持票人payable to bearer @XJv9aq  
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支付指定人payable to order o W [-?  

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已过期||无效out of date||stale 3KZ h?~B  
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请给出票人R/D||refer to drawer ;">hCM7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EyiM`)!5  
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文字与数字不一致words and figures differ QX/`s3N  
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支票 AUd}) UR  
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时间已过account closed _=p|"~rN$  
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更改处应加盖印章alterations require initials LNWp$"  
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时间已过effects not cleared mNzZ/*n:  
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停止付款payment stopped o@-cT`HP  
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支票毁损cheque mutilated 4D5)<3N=d'  
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汇款||寄钱to remit||to send money *%.*vPJ  
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寄票供取款||支票支付to send a cheque for payment ~V5jjx*  
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寄款人a remitter A.Njn(z?Lz  
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收款人a remittee 2P*O^-zRp  
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国外汇票foreign Bill -ydT%x  
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国内汇票inland Bill S!uyplYKF  
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跟单汇票documentary bill  zcc]5>  
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空头汇票accommodation bill g~ ]FI
  
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原始汇票original bill JL1Whf  
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改写||换新票据renewed bill }6\p7n  
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即期汇票sight bill||bill on demand ?%?@?W>s@  
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…days after date||…days after date…日后付款 )%0#XC^/X5  
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…months after date||…months after date…月后付款 r'j*f"uAm  
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见票后…日付款…days after sight||…days sight Xln'~5~)  
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见票后…月付款…months after sight||…months sight w%kxY5q  
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同组票据set of bills \D0Pik@?  
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单张汇票sola of exchange||sole of exchange cxVnlgq1  
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远期汇票usance bill||bill at usance &<4Jyhm:o  
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长期汇票long bill |#"<{RS+w  
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短期汇票short bill `uY77c
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逾期汇票overdue bill >Qr(#Bt)  
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宽限日期days of grace c&ymVB?G:1  
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电汇telegraphic transfer （T.T） ;V@o 2a  
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邮汇postal order||postal note （Am.）||post office order||money order /g@!#Dt  
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本票promissory note （P/N） R1)v;^B|)  
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押汇负责书||押汇保证书letter of hypothecation 8Th{(J_  
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副保||抵押品||付属担保物collateral security WKek^TW4HE  
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担保书trust receipt||letter of indemnity _P,3~ ;  
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承兑||认付acceptance a*/%EP3  
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单张承兑general acceptance l7vU{Fd-h^  
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有条件承兑qualified acceptance =zBc@VTp  
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附条件认付conditional acceptance 4@0y$Dv\  
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部分认付partial acceptance  
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