[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。   wqJ* %  
会计报表statement of account #V<`U:.  
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往来帐目account current Z:I*y7V-  
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现在往来帐||存款额current accout .D+RLO z  
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销货帐account sales Hab!qWK`  
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共同计算帐项joint account Xa4GqV9M/-  
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未决帐项outstanding account / >%L[RJ4  
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贷方帐项credit account||creditor account DYX-5~;!  
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借方帐项debit account||debtor account 6A}eSG3  
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应付帐||应付未付帐account payable qB+n6y%  
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应收帐||应收未收帐account receivable kg:l:C)Tq  
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新交易||新帐new account \
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未决帐||老帐old account 8\DME  
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现金帐cash account |ixGY^3;  
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流水帐running account y<|)'(  
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暂记帐||未定帐suspense account [yC"el6PM  
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过期帐||延滞帐overdue account||pastdue account r sLc&2F  
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杂项帐户sundry account !_dR'  
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详细帐单||明细表detail account jXWNHIl)@  
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呆帐bad account *0~M
 
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会计项目title of account b_l3+'#ofM  
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会计薄||帐薄account-book (f~gEKcB2u  
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营业报告书||损益计算表account of budiness||business report H|`R4hAk  
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借贷细帐||交验帐account rendered F sY(02  
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明细帐account stated -`Q}tg>cT  
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与…银行开立一户头to open an account with ~{M@?8wi  
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与…银行建立交易to keep account with _!!}'fMC  
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继续记帐to keep account ],[)uTZc  
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与…有交易to have an account with @]=f?+y[ 2  
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作成会计帐||有往来帐项to make out an account with TsHF tj9S  
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清算||清理债务to make up an account O- PdM`mqW  
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清洁帐目||与…停止交易to close ones account with XlkGjjW#/J  
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结帐to close an account DZs^ 2Zc  
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清理未付款to ask an account||to demand an account | pW\Ec#(  
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结清差额to balance the account with \

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清算to settle an account||to liquidate an account||to square an account vM`~)rO@!  
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审查帐目||监查帐目to audit an account M"U OgS  
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检查帐目to examine an account Z]vL%Gg*!  
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转入A的帐户to charge the amount to As account X:=c5*0e  
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以计帐方式付款to pay on account k^An97J  
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代理某人||为某人on ones account||on account of one C_->u4-  
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为自己计算||独立帐目on ones own account n%$ &=-Fk  
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由某人收益并负风险on ones account and risk||for ones account and risk FtIa*j^G  
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由某人负担for ones account||for account of one ^}>/n. %  
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按某人指示||列入某人帐户by order and for account of one 3?E}t*/  
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列入5月份帐目for May account \=nrt?  
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编入某中帐项下to pass to the account of||to place to the account of .\)A@ua^  
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寄出清算书to send in an account||to send in render an account ;BBpN`T  
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支票薄cheque book +nU.p/cK+\  
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支票陈票人cheque drawer 7z'ha?  
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持票人cheque holder IZNOW X|Z;  
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不记名支票cheque to bearer||bearer cheque '`l K'5 ;  
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记名支票||认人支票cheque to order ];FtS>\x  
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到期支票antedated cheque w^;DG
   
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未到期支票postdated cheque GozPvR^/  
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保付支票certified cheque K
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未获兑现支票，退票returned cheque {j SmoA  
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横线支票crossed cheque &Lj@9\Dh  
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普通横线general crossing HW[L[&/  
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特别横线special crossing Vxdp|  
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空白支票blank cheque E X "|H.(  
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失效支票，过期支票stale cheque ^mPPyT,(  
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普通支票open cheque ~[W#/kd1n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uzU{z;  
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支票换现金||兑现to cash a cheque #@f[bP}a  
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清理票款to clear a cheque o(G"k  
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保证兑现to certify a cheque P~ 0Jg# V  
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填写支票数额to fill up a cheque D4Nu8Wr$  
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支票上划线to cross a cheque "&o,yd%  
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开发支票to make out a cheque `'4)q}bB  
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签发支票，开立支票to draw a cheque||to issue a cheque U~f4e7x*O  
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透支支票to overdraw a cheque +}kgQ^  
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背书支票to endorse a cheque }VCI=?-  
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请付票款||清付票款to pay a cheque||to honour a cheque `C72sA{M.  
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支票退票to dishonour a cheque 9<1F[SS<s9  
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拒付支票to refuse a cheque |(R5e  
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拒付支票to stop payment of a cheque qYB~VE03  
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提示要求付款to present for payment d j5hv
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见票即付持票人payable to bearer k3Cz9Vt%  
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支付指定人payable to order ~2*9 {  
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已过期||无效out of date||stale S -&)p@4  
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请给出票人R/D||refer to drawer  np$zo  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T2'RATfG  
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文字与数字不一致words and figures differ f i~I@KJ>  
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支票 XVVD 0^ Q  
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时间已过account closed f'En#-?O  
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更改处应加盖印章alterations require initials X $?3U!  
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时间已过effects not cleared ?}p:J{  
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停止付款payment stopped E)N<lh  
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支票毁损cheque mutilated m}j
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汇款||寄钱to remit||to send money BHFY%6J!  
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寄票供取款||支票支付to send a cheque for payment + /{L#e>  
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寄款人a remitter @p=
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收款人a remittee dP2irC%f8  
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国外汇票foreign Bill d(`AXyw  
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国内汇票inland Bill $:s`4N^  
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跟单汇票documentary bill bvBHYf:^  
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空头汇票accommodation bill OFkNl}D  
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原始汇票original bill =:,xxqy  
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改写||换新票据renewed bill x`R Tp:#  
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即期汇票sight bill||bill on demand fU3`v\
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…days after date||…days after date…日后付款 b^c9po  
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…months after date||…months after date…月后付款 7IlOG~DC  
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见票后…日付款…days after sight||…days sight S{Hx]\  
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见票后…月付款…months after sight||…months sight |%a4`
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同组票据set of bills hG~reVNf  
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单张汇票sola of exchange||sole of exchange }ov&.,vQ  
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远期汇票usance bill||bill at usance -tsDMji~V  
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长期汇票long bill /%aiEhL  
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短期汇票short bill g42)7  
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逾期汇票overdue bill ZR v"h/~  
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宽限日期days of grace  8@{OR"Ec  
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电汇telegraphic transfer （T.T） |sZ!  
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邮汇postal order||postal note （Am.）||post office order||money order h0oMTiA  
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本票promissory note （P/N） zOEY6lAwI  
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押汇负责书||押汇保证书letter of hypothecation @UBjq%z  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity WD;Y~|  
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承兑||认付acceptance t#nn@Yf  
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单张承兑general acceptance RO0>I8c1c  
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有条件承兑qualified acceptance ]%uZ\Q;9p  
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附条件认付conditional acceptance vhvdKD  
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部分认付partial acceptance   2eeQ@]Wj[Z