[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。   B_XX)y%V  
会计报表statement of account zA/Fh(uX  
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往来帐目account current 'UC1!
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现在往来帐||存款额current accout <*oV-A  
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销货帐account sales ]<C]&03))  
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共同计算帐项joint account "CZv5)  
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未决帐项outstanding account 1X9J[5|ll  
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贷方帐项credit account||creditor account e&!8UYP  
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借方帐项debit account||debtor account F_4Et  
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应付帐||应付未付帐account payable YGRb|P-  
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应收帐||应收未收帐account receivable vG\ b`  
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新交易||新帐new account 1qBE|PwBp  
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未决帐||老帐old account
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现金帐cash account Ex skd}  
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流水帐running account S\!vDtD@  
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暂记帐||未定帐suspense account m9+?>/R  
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过期帐||延滞帐overdue account||pastdue account '?g&);4)k-  
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杂项帐户sundry account ^7Z;=] 8J  
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详细帐单||明细表detail account L 4Z+8*  
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呆帐bad account 'GiN^Y9dcc  
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会计项目title of account DbX7?Jr  
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会计薄||帐薄account-book G6G-qqXy6  
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营业报告书||损益计算表account of budiness||business report \7pEn  
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借贷细帐||交验帐account rendered R.Fl5B  
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明细帐account stated g j]8/~lr  
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与…银行开立一户头to open an account with $5&~gHc,  
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与…银行建立交易to keep account with :]CL}n$*  
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继续记帐to keep account uOy/c 8`  
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与…有交易to have an account with \Q1&w2mw  
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作成会计帐||有往来帐项to make out an account with o0S 8ki  

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清算||清理债务to make up an account vyB{35p$  
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清洁帐目||与…停止交易to close ones account with ?!/8~'xA6  
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结帐to close an account " zD9R4\X.  
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清理未付款to ask an account||to demand an account ->.9[|lIg  
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结清差额to balance the account with VwZ~ntk  
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清算to settle an account||to liquidate an account||to square an account _@[W[=|H  
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审查帐目||监查帐目to audit an account $@71 w~y  
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检查帐目to examine an account JS%LJ_J  
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转入A的帐户to charge the amount to As account |3!)  
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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 7(h@5  
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为自己计算||独立帐目on ones own account !bYVLFp=\_  
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由某人收益并负风险on ones account and risk||for ones account and risk {j]cL
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由某人负担for ones account||for account of one a~_JTH4=t  
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按某人指示||列入某人帐户by order and for account of one Fb%?qaLmCv  
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列入5月份帐目for May account U), HrI>;  
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编入某中帐项下to pass to the account of||to place to the account of !ae?EJm"  
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寄出清算书to send in an account||to send in render an account KhB7 75  
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支票薄cheque book @!! u>1  
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支票陈票人cheque drawer }k%6X@  
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持票人cheque holder r.zgLZ}3&V  
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不记名支票cheque to bearer||bearer cheque ^?""'1iuQx  
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记名支票||认人支票cheque to order JXe~ 9/!  
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到期支票antedated cheque HOWpTu(  
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未到期支票postdated cheque H<i!C|AF  
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保付支票certified cheque c8uw_6#r(D  
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未获兑现支票，退票returned cheque GyQF R?  
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横线支票crossed cheque 0:[A4S`X  
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普通横线general crossing Ka(B&.  
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特别横线special crossing V > )/z|[  
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空白支票blank cheque \HzmhQb+m  
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失效支票，过期支票stale cheque @PNgqjd  
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普通支票open cheque oz=ULPZ%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mTX:?
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0g:q%P0  
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支票换现金||兑现to cash a cheque $nmt&lm  
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清理票款to clear a cheque ^ fC2o%3^  
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保证兑现to certify a cheque u5ZyO Z;  
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填写支票数额to fill up a cheque iLBORT!;  
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支票上划线to cross a cheque Rjq\$aY}%  
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开发支票to make out a cheque /YZMP'v  
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签发支票，开立支票to draw a cheque||to issue a cheque ZlC+DXg#S  
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透支支票to overdraw a cheque MQw}R7  
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背书支票to endorse a cheque |Y}YhUI&  
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请付票款||清付票款to pay a cheque||to honour a cheque :t`W&z41  
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支票退票to dishonour a cheque ~x9J&*zxM  
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拒付支票to refuse a cheque <?IDCOt ?  
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拒付支票to stop payment of a cheque vzfMME17  
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提示要求付款to present for payment {9Qc\Ij  
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见票即付持票人payable to bearer [I%
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支付指定人payable to order l]&A5tz3  
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已过期||无效out of date||stale |Tmug X7  
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请给出票人R/D||refer to drawer a'Cny((
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <?KgzIq2  
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文字与数字不一致words and figures differ c%,ky$'18  
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支票 bt1bTo  
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时间已过account closed _Fj\0S"  
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更改处应加盖印章alterations require initials >clVV6B  
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时间已过effects not cleared 6w3[PNd  
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停止付款payment stopped h){#dU+&  
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支票毁损cheque mutilated ~IO'"h'w  
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汇款||寄钱to remit||to send money QrSO%Rm1*  
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寄票供取款||支票支付to send a cheque for payment 23=wz%tF  
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寄款人a remitter F @t\D?  
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收款人a remittee It3@ Cd>  
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国外汇票foreign Bill 0V"(}!=2a  
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国内汇票inland Bill lnMU5[g{  
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跟单汇票documentary bill -I
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空头汇票accommodation bill QRdtr  
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原始汇票original bill Y?oeP^V'u  
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改写||换新票据renewed bill WT 5 2  
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即期汇票sight bill||bill on demand GIkVU6Q}  
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…days after date||…days after date…日后付款 aNICSxDN  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight |mw3v>  
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见票后…月付款…months after sight||…months sight p{0rHu[  
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同组票据set of bills ?O#"x{Pk  
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单张汇票sola of exchange||sole of exchange k <LFH(  
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远期汇票usance bill||bill at usance ph7]*W-  
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长期汇票long bill FbD9G6h5  
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短期汇票short bill m8*)@e  
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逾期汇票overdue bill Y)C!N$=@Q  
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宽限日期days of grace K3J,f2Cn$  
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电汇telegraphic transfer （T.T） 7Y1FFw|  
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邮汇postal order||postal note （Am.）||post office order||money order +78cQqDY!  
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本票promissory note （P/N） Y$eO:67;  
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押汇负责书||押汇保证书letter of hypothecation ggzcANCD<  
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副保||抵押品||付属担保物collateral security zHQSx7Ow 5  
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担保书trust receipt||letter of indemnity 39Tlt~Psz  
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承兑||认付acceptance %2`.*]L  
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单张承兑general acceptance e6I7N?j  
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有条件承兑qualified acceptance L-Pq/x2r  
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附条件认付conditional acceptance ->a|  
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部分认付partial acceptance   Nu7l PEM