[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。   uaGk6S  
会计报表statement of account 7qLpZ/  
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往来帐目account current '8.r-`l(  
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现在往来帐||存款额current accout ]G=L=D^cK  
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销货帐account sales S_4?K)n #  
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共同计算帐项joint account 4Zddw0|2  
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未决帐项outstanding account Jr!JHC9i  
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贷方帐项credit account||creditor account (ejvF):|  
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借方帐项debit account||debtor account "'.UU $]d  
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应付帐||应付未付帐account payable g\:[ 55;8  
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应收帐||应收未收帐account receivable NiK4d{E&  
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新交易||新帐new account FFpT~.  
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未决帐||老帐old account On.{!:"I/  
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现金帐cash account M `M5'f  
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流水帐running account 0<@KG8@hI;  
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暂记帐||未定帐suspense account (OL4Ex']  
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过期帐||延滞帐overdue account||pastdue account hEH?[>9  
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杂项帐户sundry account }C?'
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详细帐单||明细表detail account #A/  
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呆帐bad account I6av6 t}  
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会计项目title of account FVbb2Y?R  
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会计薄||帐薄account-book fU}ub2_in  
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营业报告书||损益计算表account of budiness||business report 3jU&zw9  
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借贷细帐||交验帐account rendered Q&tG4f<  
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明细帐account stated
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与…银行开立一户头to open an account with \*?~Yj #  
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与…银行建立交易to keep account with Nh|uO?&C6  
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继续记帐to keep account ;igIZ$&  
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与…有交易to have an account with t3_O H^  
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作成会计帐||有往来帐项to make out an account with ]%H`_8<gc  
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清算||清理债务to make up an account (?c"$|^J  
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清洁帐目||与…停止交易to close ones account with FW4<5~'  
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结帐to close an account 4+8@`f>s  
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清理未付款to ask an account||to demand an account C1)!f j=  
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结清差额to balance the account with ?fSG'\h>  
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清算to settle an account||to liquidate an account||to square an account ,f>k%_U}  
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审查帐目||监查帐目to audit an account :"c*s4  
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检查帐目to examine an account (\x]YMLH  
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转入A的帐户to charge the amount to As account zrb}_  
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以计帐方式付款to pay on account 5\nAeP  
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代理某人||为某人on ones account||on account of one =aW9L)8D  
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为自己计算||独立帐目on ones own account NzvXN1_%  
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由某人收益并负风险on ones account and risk||for ones account and risk #H~64/  
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由某人负担for ones account||for account of one +NUG  
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按某人指示||列入某人帐户by order and for account of one !4+<<(B=E  
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列入5月份帐目for May account 9\(| D#  
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编入某中帐项下to pass to the account of||to place to the account of C0Z=~Q%  
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寄出清算书to send in an account||to send in render an account Y'X%Aw;`  

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支票薄cheque book _yR^*}xJb  
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支票陈票人cheque drawer .=; ;  

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持票人cheque holder A3*!"3nU  
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不记名支票cheque to bearer||bearer cheque DtnEi4h,  
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记名支票||认人支票cheque to order lu/ (4ED  
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到期支票antedated cheque 7K:PdF>/  
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未到期支票postdated cheque 5@W j>:w  
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保付支票certified cheque FN73+-:n:j  
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未获兑现支票，退票returned cheque 9c m#56  
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横线支票crossed cheque Ga'swP =hf  
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普通横线general crossing gZ1?G-Q  
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特别横线special crossing .%QXzIa3F  
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空白支票blank cheque 8dyg1F  
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失效支票，过期支票stale cheque */DO ex"y  
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普通支票open cheque Z EO WO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {FTqu.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 61 ~upQaR  
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支票换现金||兑现to cash a cheque ~<x:q6  
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清理票款to clear a cheque /,Jqmm#s^  
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保证兑现to certify a cheque v74&BL]a
 
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填写支票数额to fill up a cheque ;IM}|2zuN  
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支票上划线to cross a cheque rk)`\=No  
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开发支票to make out a cheque )sQ*Rd@t[8  
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签发支票，开立支票to draw a cheque||to issue a cheque mU9kVx1+  
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透支支票to overdraw a cheque 5d!-G$@  
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背书支票to endorse a cheque T37X
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请付票款||清付票款to pay a cheque||to honour a cheque v1,oilL  
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支票退票to dishonour a cheque r0 uwPf  
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拒付支票to refuse a cheque \:F_xq  
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拒付支票to stop payment of a cheque x.R4%Z  
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提示要求付款to present for payment Q>1[JW{$}  
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见票即付持票人payable to bearer }t xX;"/  
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支付指定人payable to order "AGLVp.zT  
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已过期||无效out of date||stale -_eLf#3  
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请给出票人R/D||refer to drawer hTi$.y!k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tT? cBg{  
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文字与数字不一致words and figures differ m5Di =8  
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支票 "vE4 E|  
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时间已过account closed l3F6AlPql  
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更改处应加盖印章alterations require initials 161xAig  
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时间已过effects not cleared ~|xA4u5LG  
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停止付款payment stopped *>qp:;,DKP  
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支票毁损cheque mutilated mk+B9?;cF-  
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汇款||寄钱to remit||to send money t"'7m^j  
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寄票供取款||支票支付to send a cheque for payment D#JL!A%O  
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寄款人a remitter <.izVD4/Gg  
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收款人a remittee /?F/9hL  
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国外汇票foreign Bill 3r."j2$Hs0  
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国内汇票inland Bill OL,TFLn4  
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跟单汇票documentary bill k:F9. j%*  
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空头汇票accommodation bill Y^}Z>  
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原始汇票original bill (
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改写||换新票据renewed bill OJ5#4qJ[  
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即期汇票sight bill||bill on demand  fc-iAj  
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…days after date||…days after date…日后付款 vyX\'r.~7  
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…months after date||…months after date…月后付款 `e|0g"oP  
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见票后…日付款…days after sight||…days sight QaS7z#/?.  
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见票后…月付款…months after sight||…months sight T| V:$D'  
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同组票据set of bills &c HV7  
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单张汇票sola of exchange||sole of exchange gVv>9W('  
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远期汇票usance bill||bill at usance v7jq@#-   
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长期汇票long bill 6)-X  
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短期汇票short bill W<$Z=(_v  
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逾期汇票overdue bill D 38$`j  
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宽限日期days of grace /#-C4 "|  
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电汇telegraphic transfer （T.T） ^G.Xc\^w:  
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邮汇postal order||postal note （Am.）||post office order||money order O-cbX/d  
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本票promissory note （P/N） H]p!\H  
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押汇负责书||押汇保证书letter of hypothecation gb> }v7  
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副保||抵押品||付属担保物collateral security lR[qqFR  
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担保书trust receipt||letter of indemnity x~{;TZa[I  
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承兑||认付acceptance s#DaKPC  
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单张承兑general acceptance s]mY*@a %  
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有条件承兑qualified acceptance A
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附条件认付conditional acceptance 4*mS y  
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部分认付partial acceptance   $:j G-r