[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。   Efm37Kv5l  
会计报表statement of account ^gwVh~j  
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往来帐目account current AS34yM(h  
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现在往来帐||存款额current accout J 00%,Ju_  
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销货帐account sales 4}FuoQL  
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共同计算帐项joint account uP\?y(="  
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未决帐项outstanding account E?o1&(2p  
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贷方帐项credit account||creditor account fKzOt<wm  
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借方帐项debit account||debtor account PiMW29B^  
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应付帐||应付未付帐account payable w(O/mUDX  
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应收帐||应收未收帐account receivable >=|Dir  
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新交易||新帐new account CzKU;~D=B  
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未决帐||老帐old account -~O7.E(ok  
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现金帐cash account #9Z\jW6b  
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流水帐running account rPoPs@CBD  
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暂记帐||未定帐suspense account C~PrIM?  
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过期帐||延滞帐overdue account||pastdue account 1Wd?AyTY,  
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杂项帐户sundry account S'>(4a  
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详细帐单||明细表detail account H!Gsu$C  
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呆帐bad account ?N2/;u>  
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会计项目title of account vL"U=Q+/eY  
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会计薄||帐薄account-book fZU#%b6G  
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营业报告书||损益计算表account of budiness||business report #L[-WC]1y  
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借贷细帐||交验帐account rendered b0 ))->&2  
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明细帐account stated iXN"M` nhm  
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与…银行开立一户头to open an account with d&K2\n  
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与…银行建立交易to keep account with vJ96qX  
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继续记帐to keep account w'[lIEP 2$  
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与…有交易to have an account with %Od?(m"&  
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作成会计帐||有往来帐项to make out an account with GtcY){7  
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清算||清理债务to make up an account vt0XCUnK  
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清洁帐目||与…停止交易to close ones account with rUjK1A{V  
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结帐to close an account +92/0
 
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清理未付款to ask an account||to demand an account 0ut/ ')[  
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结清差额to balance the account with h3rdqx1  
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清算to settle an account||to liquidate an account||to square an account g?,\bmHE  
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审查帐目||监查帐目to audit an account v'`VyXetl  
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检查帐目to examine an account 7x8/Vz@\  
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转入A的帐户to charge the amount to As account m
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one 9[yW&t;#  
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为自己计算||独立帐目on ones own account bgD4;)?5b  
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由某人收益并负风险on ones account and risk||for ones account and risk vv0A5p8H  
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由某人负担for ones account||for account of one 9FB k|g"U)  
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按某人指示||列入某人帐户by order and for account of one sfb)iH|sW  
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列入5月份帐目for May account -U&k%X   
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编入某中帐项下to pass to the account of||to place to the account of Rr>nka)U  
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寄出清算书to send in an account||to send in render an account h=<x%sie  
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支票薄cheque book Z=c&</9e  
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支票陈票人cheque drawer
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持票人cheque holder l~",<bTc  
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不记名支票cheque to bearer||bearer cheque _+B{n^ {  
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记名支票||认人支票cheque to order &/+LY_r'<I  
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到期支票antedated cheque NeI#gJ1A  
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未到期支票postdated cheque xLN$!9t  
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保付支票certified cheque NCX`
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未获兑现支票，退票returned cheque ^55q~DP}>  
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横线支票crossed cheque j|-{*t{/x  
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普通横线general crossing ?B{,%2+  
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特别横线special crossing Z,_EhEm  
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空白支票blank cheque w+][L||4c  
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失效支票，过期支票stale cheque q,>-4Cm  
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普通支票open cheque 9i`MUE1Sh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2{A/Fbk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ijeas<  
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支票换现金||兑现to cash a cheque AVO$R\1YR  
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清理票款to clear a cheque 2PViY,V|  
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保证兑现to certify a cheque oTb4T=  
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填写支票数额to fill up a cheque umI6# Vd`=  
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支票上划线to cross a cheque iX6'3\Q3A  
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开发支票to make out a cheque ^~DClZ  
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签发支票，开立支票to draw a cheque||to issue a cheque 7b hJt_`Q  
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透支支票to overdraw a cheque K) nn;j=  
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背书支票to endorse a cheque oF=UjA  
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请付票款||清付票款to pay a cheque||to honour a cheque ,_U3p ,  
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支票退票to dishonour a cheque 4qg] oiT  
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拒付支票to refuse a cheque EM0]"s@Lf  
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拒付支票to stop payment of a cheque wf /DLAC  
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提示要求付款to present for payment +I_p\/J?w/  
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见票即付持票人payable to bearer ZE"Z_E;r  
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支付指定人payable to order :P: OQ[$  
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已过期||无效out of date||stale <O30X !QuK  
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请给出票人R/D||refer to drawer mZb[Fi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iJem9XXb  
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文字与数字不一致words and figures differ HE>sZ;  
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支票 0Rze9od]$  
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时间已过account closed 3f^~mTY9>]  
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更改处应加盖印章alterations require initials 268H!'!\  
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时间已过effects not cleared r%^J3  
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停止付款payment stopped UJ8
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支票毁损cheque mutilated UM QsYD)  
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汇款||寄钱to remit||to send money }9,^=g-  
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寄票供取款||支票支付to send a cheque for payment i9%cpPrg8  
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寄款人a remitter ywS2`(  
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收款人a remittee : ?.RZKXQF  
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国外汇票foreign Bill 3]u[NR  
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国内汇票inland Bill Yo$ xz  
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跟单汇票documentary bill erC)2{m  

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空头汇票accommodation bill 6YCFSvA#/  
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原始汇票original bill }#h>*+Q  
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改写||换新票据renewed bill [`eqma  
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即期汇票sight bill||bill on demand ^XIVWf#`H  
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…days after date||…days after date…日后付款 s^n}m#T  
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…months after date||…months after date…月后付款 8
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见票后…日付款…days after sight||…days sight EGKj1_ml  
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见票后…月付款…months after sight||…months sight WjrUns  
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同组票据set of bills ?1G7=R  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance -666|pA  

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长期汇票long bill J *lKXFq7  
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短期汇票short bill Zy>iaG9}  
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逾期汇票overdue bill y~w -z4  
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宽限日期days of grace Z]1=nSv  
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电汇telegraphic transfer （T.T） (&w'"-`  
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邮汇postal order||postal note （Am.）||post office order||money order fY|Bc<,V9)  
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本票promissory note （P/N） f?ImQYqP
 
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押汇负责书||押汇保证书letter of hypothecation M<A*{@4$w&  
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副保||抵押品||付属担保物collateral security cmzu @zq  
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担保书trust receipt||letter of indemnity 'E4`qq  
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承兑||认付acceptance 2\$P&L a  
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单张承兑general acceptance `m~x*)L#  
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有条件承兑qualified acceptance 0Cox+QJt  
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附条件认付conditional acceptance ?e`4 sf_~  
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部分认付partial acceptance   Bf72 .gx{0