[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。   s$9ow<oi]  
会计报表statement of account |@b|Q,  
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往来帐目account current _ u_|U  
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现在往来帐||存款额current accout <.lN'i;(  
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销货帐account sales vcy+p]6KE-  
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共同计算帐项joint account m^0*k|9+G  
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未决帐项outstanding account LWM& k#i  
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贷方帐项credit account||creditor account Bt\V1)  
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借方帐项debit account||debtor account N9F u  
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应付帐||应付未付帐account payable aI\>=*HF  
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应收帐||应收未收帐account receivable 99q$>nx,w  

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新交易||新帐new account '_=XfTF  
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未决帐||老帐old account rlDJHR6  
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现金帐cash account O  >&,h^  
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流水帐running account vr>Rd{dm  
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暂记帐||未定帐suspense account 0.t1p(x;  
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过期帐||延滞帐overdue account||pastdue account 3D7phq>.q  
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杂项帐户sundry account 8|#p
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详细帐单||明细表detail account Mj@ 0F 2hy  
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呆帐bad account 1G+?/w  
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会计项目title of account NCysYmt  

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会计薄||帐薄account-book _-I0f##.  
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营业报告书||损益计算表account of budiness||business report K:eP Il{JE  
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借贷细帐||交验帐account rendered 9WuKW***  
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明细帐account stated B/CP/Pfb  
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与…银行开立一户头to open an account with 8V(#S:G35  
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与…银行建立交易to keep account with |3MqAvPJ  
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继续记帐to keep account oY{r83h{  
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与…有交易to have an account with &6E^<v?]  
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作成会计帐||有往来帐项to make out an account with f,Sybf/uHh  
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清算||清理债务to make up an account KutR l$,
 
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清洁帐目||与…停止交易to close ones account with zTP3JOe(  
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结帐to close an account t\]CdH`+  
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清理未付款to ask an account||to demand an account 'wX'}3_/g  
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结清差额to balance the account with 1k\1U  
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清算to settle an account||to liquidate an account||to square an account pscCXk(|A`  
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审查帐目||监查帐目to audit an account 5Y)!q?#H  
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检查帐目to examine an account ]`y4n=L
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转入A的帐户to charge the amount to As account z8mR< q%`  
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以计帐方式付款to pay on account %n9}P , ?  
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代理某人||为某人on ones account||on account of one >u~ [{(d ,  
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为自己计算||独立帐目on ones own account (ZjIwA9>  
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由某人收益并负风险on ones account and risk||for ones account and risk l8%x(N4  
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由某人负担for ones account||for account of one QO7> XHn  
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按某人指示||列入某人帐户by order and for account of one RoLUPy9U  
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列入5月份帐目for May account ,u{d@U^)3@  
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编入某中帐项下to pass to the account of||to place to the account of %7O`]ik:  
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寄出清算书to send in an account||to send in render an account Nt&}T   
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支票薄cheque book FD#?pVyPn^  
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支票陈票人cheque drawer cIja^xD  
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持票人cheque holder !o:RIwS3  
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不记名支票cheque to bearer||bearer cheque zEF3B  
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记名支票||认人支票cheque to order 8_Y{7;<ey  
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到期支票antedated cheque -q(,}/Xf  
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未到期支票postdated cheque u+[ZWhKUp  
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保付支票certified cheque h 
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未获兑现支票，退票returned cheque [*vk&  
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横线支票crossed cheque
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普通横线general crossing 9i yNR!  
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特别横线special crossing f/*Xw{s#  
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空白支票blank cheque 4}W*
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失效支票，过期支票stale cheque BtVuI5*h  
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普通支票open cheque qI^6}PB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vbmi_[,U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9y>dDNM\<  
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支票换现金||兑现to cash a cheque x: `oqbd  
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清理票款to clear a cheque "n}J
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保证兑现to certify a cheque !L2R0Y:a  
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填写支票数额to fill up a cheque [v^T]L  
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支票上划线to cross a cheque :p;!\4)u  
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开发支票to make out a cheque kl?U2A.=  
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签发支票，开立支票to draw a cheque||to issue a cheque :rk=(=@8`  
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透支支票to overdraw a cheque 9y{[@KG  
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背书支票to endorse a cheque ^HgQ"dD <  
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请付票款||清付票款to pay a cheque||to honour a cheque t3|If@T  
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支票退票to dishonour a cheque .vE=527g)  
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拒付支票to refuse a cheque Y,w'Op  
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拒付支票to stop payment of a cheque m\o<a|  
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提示要求付款to present for payment $M{MOehZ  
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见票即付持票人payable to bearer 0zQ"5e?qy  
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支付指定人payable to order *`2.WF@E)  
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已过期||无效out of date||stale +Ysm6n '  
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请给出票人R/D||refer to drawer (3 cJ8o>&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mN^ w?R41m  
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文字与数字不一致words and figures differ sZe$?k|  
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支票 Z|3fhaT  
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时间已过account closed V"Cx5#\7C  
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更改处应加盖印章alterations require initials )/HbmtXqI  
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时间已过effects not cleared j r/  
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停止付款payment stopped L`'#}#O l  
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支票毁损cheque mutilated v C23  
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汇款||寄钱to remit||to send money 5Zf^cou  
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寄票供取款||支票支付to send a cheque for payment oX=dJJ E  
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寄款人a remitter #|PPkg%v
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收款人a remittee 1.9bU/X  

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国外汇票foreign Bill DCsamOA~  
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国内汇票inland Bill gmUXh;aHc  
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跟单汇票documentary bill i:a*6b.U@N  
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空头汇票accommodation bill mEm=SpO[$o  
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原始汇票original bill ^B_SAZ&%%  
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改写||换新票据renewed bill /0swrt.  
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即期汇票sight bill||bill on demand yhkKakg,)  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 PNo9.-@G  
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见票后…日付款…days after sight||…days sight {Rdh4ZKh  
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见票后…月付款…months after sight||…months sight v.&c1hKHb  
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同组票据set of bills i[?VF\Y(  
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单张汇票sola of exchange||sole of exchange =r)LG,w212  
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远期汇票usance bill||bill at usance d A'0'M  
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长期汇票long bill 1:iB1TclP  
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短期汇票short bill 2z.~K&+x  
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逾期汇票overdue bill (&1.!R[X  

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宽限日期days of grace kdWUz(  
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电汇telegraphic transfer （T.T） o*artMkG  
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邮汇postal order||postal note （Am.）||post office order||money order t`'jr=e,~  
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本票promissory note （P/N） xFekSH7[F  
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押汇负责书||押汇保证书letter of hypothecation gTgoS:M"_O  
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副保||抵押品||付属担保物collateral security B;F~6i  
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担保书trust receipt||letter of indemnity R8:5N3Fx  
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承兑||认付acceptance n*Dn{ 7v#z  
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单张承兑general acceptance !zm;C@}ln  
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有条件承兑qualified acceptance _yUYEq< `  
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附条件认付conditional acceptance J^ewG  
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部分认付partial acceptance   Rzh.zvxTp