[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。   &b8Dy=#  
会计报表statement of account 92!1I$zi  
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往来帐目account current c,pR+DP  
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现在往来帐||存款额current accout s kC*  
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销货帐account sales EvSo|}JA[  
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共同计算帐项joint account ^kJ(bBY  
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未决帐项outstanding account kDI(Y=Fg  
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贷方帐项credit account||creditor account f'&30lF  
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借方帐项debit account||debtor account 0,$eiY)u$  
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应付帐||应付未付帐account payable uc;1{[5`1q  
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应收帐||应收未收帐account receivable Wy1#K)LRb  
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新交易||新帐new account RW| LL@r  
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未决帐||老帐old account qJV2x.!  
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现金帐cash account ab"6]%_  
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流水帐running account 1,UeVw/  
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暂记帐||未定帐suspense account i,#j@R@.C7  
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过期帐||延滞帐overdue account||pastdue account Dsq_}6 l{  
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杂项帐户sundry account Gg'sgn   
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详细帐单||明细表detail account k55s-%Ayr  
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呆帐bad account Ug :3)q[O  
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会计项目title of account B=<>OYH  
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会计薄||帐薄account-book WG~ |sLg  
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营业报告书||损益计算表account of budiness||business report 6_UCRo5h%  
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借贷细帐||交验帐account rendered V(gmC%6%l*  
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明细帐account stated Gy;>.:n  
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与…银行开立一户头to open an account with 3t4
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与…银行建立交易to keep account with %w$\v"^_Y  
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继续记帐to keep account W?>C$_p C  
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与…有交易to have an account with {/)q=  
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作成会计帐||有往来帐项to make out an account with 9mmkFaBQ  
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清算||清理债务to make up an account ~|:U"w\[=  
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清洁帐目||与…停止交易to close ones account with u?Uu>9@Z  
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结帐to close an account `iQ])C^d  
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清理未付款to ask an account||to demand an account hEh` cBO  
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结清差额to balance the account with im&Nkk4n@  
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清算to settle an account||to liquidate an account||to square an account E]P7u"1  
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审查帐目||监查帐目to audit an account FX  %(<M  
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检查帐目to examine an account 3 ,f3^A  
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转入A的帐户to charge the amount to As account /8? u2 q  
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以计帐方式付款to pay on account ,@]*Xgt=  
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代理某人||为某人on ones account||on account of one vNQ|tmn  
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为自己计算||独立帐目on ones own account .Q!pQ"5  
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由某人收益并负风险on ones account and risk||for ones account and risk :I2spBx  
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由某人负担for ones account||for account of one jSQM3+`b  
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按某人指示||列入某人帐户by order and for account of one i.0d>G><@  
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列入5月份帐目for May account ujLje:Yc  
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编入某中帐项下to pass to the account of||to place to the account of ul{D)zm\D  
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寄出清算书to send in an account||to send in render an account c1xX)cF  
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支票薄cheque book bD=R/yA  
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支票陈票人cheque drawer ddY-F }z~  
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持票人cheque holder k- exqM2x=  
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不记名支票cheque to bearer||bearer cheque *, R ~[g  
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记名支票||认人支票cheque to order o\qeX|.70  
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到期支票antedated cheque <
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未到期支票postdated cheque Ls*Vz,3!5  
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保付支票certified cheque +!t *LSF  
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未获兑现支票，退票returned cheque UJ`%uLR~  
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横线支票crossed cheque {XW>3 "  
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普通横线general crossing we?t/YB=  
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特别横线special crossing +PO& z!F  
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空白支票blank cheque 7.C]ZcU  
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失效支票，过期支票stale cheque =PoPp  
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普通支票open cheque T f^ O(  
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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 $10,000, plus 10% charges W&^2Fb  
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支票换现金||兑现to cash a cheque *$>$O%  
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清理票款to clear a cheque /t?(IcP5  
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保证兑现to certify a cheque S[M\com'  
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填写支票数额to fill up a cheque N,_ej@L8  
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支票上划线to cross a cheque k .l,>s`!  
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开发支票to make out a cheque efP2C\  
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签发支票，开立支票to draw a cheque||to issue a cheque et]* 5Y6  

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透支支票to overdraw a cheque ~K],hi^<P  
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背书支票to endorse a cheque e@,,;YO#4  
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请付票款||清付票款to pay a cheque||to honour a cheque D&9j$#9Rh  
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支票退票to dishonour a cheque FvI`S>  
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拒付支票to refuse a cheque $=m17GD  
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拒付支票to stop payment of a cheque B?%D  
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提示要求付款to present for payment .RWBn~b#I  
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见票即付持票人payable to bearer \%Smp2K  
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支付指定人payable to order `WW0~
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已过期||无效out of date||stale -)I_+N  
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请给出票人R/D||refer to drawer dbXG?K][  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7@"
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文字与数字不一致words and figures differ D/Wuan?yPN  
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支票 Vwqfn4sx?i  
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时间已过account closed v8IL[g6"  
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更改处应加盖印章alterations require initials N [
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时间已过effects not cleared ~e+w@ lK  
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停止付款payment stopped h'x~"k1  
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支票毁损cheque mutilated WL
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汇款||寄钱to remit||to send money h12wk2@P/]  
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寄票供取款||支票支付to send a cheque for payment NR&9:?  
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寄款人a remitter #L0I+ K,K\  
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收款人a remittee YXVJJd$U  
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国外汇票foreign Bill Te}yQ=+  
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国内汇票inland Bill '5/}MMT  
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跟单汇票documentary bill 4E\ntufo  
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空头汇票accommodation bill m8j-lNu  
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原始汇票original bill G=HxD 4l  
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改写||换新票据renewed bill J%:/<uCmZ  
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即期汇票sight bill||bill on demand C'cz XZtn  
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…days after date||…days after date…日后付款 M :Y*Tb6w  
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…months after date||…months after date…月后付款 U+PCvl=x  
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见票后…日付款…days after sight||…days sight gJ5
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见票后…月付款…months after sight||…months sight B >u,)  
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同组票据set of bills H*{k4  
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单张汇票sola of exchange||sole of exchange 3 "l F  
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远期汇票usance bill||bill at usance UOu
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长期汇票long bill I[=Wmxa?r  
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短期汇票short bill 4\1wyN /}M  
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逾期汇票overdue bill 
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宽限日期days of grace ]{|fYt_-  
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电汇telegraphic transfer （T.T） H}h~~7E  
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邮汇postal order||postal note （Am.）||post office order||money order [|a( y6Q  
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本票promissory note （P/N） r7Nu>[r5  
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押汇负责书||押汇保证书letter of hypothecation @A [)hk&(R  
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副保||抵押品||付属担保物collateral security ATMc`z:5T  
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担保书trust receipt||letter of indemnity AA))KBXq  
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承兑||认付acceptance C!!mOAhJ
 
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单张承兑general acceptance y Dd=& T   
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有条件承兑qualified acceptance }US7Nw  
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附条件认付conditional acceptance M'^(3#ZU  
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部分认付partial acceptance   _kh>Z