[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"9zc ,]  
会计报表statement of account B^).BQ  
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往来帐目account current 04r$>#E  
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现在往来帐||存款额current accout 1+?^0%AC  
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销货帐account sales U]a*uF~h  
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共同计算帐项joint account `y+tf?QN  
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未决帐项outstanding account $XoQ]}"O  
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贷方帐项credit account||creditor account uwlr9nB  
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借方帐项debit account||debtor account e}1uz3Rh  
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应付帐||应付未付帐account payable ID/F  
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应收帐||应收未收帐account receivable J=/5}u_gw  
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新交易||新帐new account 7g3>jh  
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未决帐||老帐old account Y".RPiTL  
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现金帐cash account ,i@X'<;y  
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流水帐running account JfPD}w  
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暂记帐||未定帐suspense account K<>sOWZ'S  
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过期帐||延滞帐overdue account||pastdue account RD.V'`n"  
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杂项帐户sundry account 71l%MH  
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详细帐单||明细表detail account eY e,r  
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呆帐bad account aCL!]4K84$  
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会计项目title of account \nP>:5E1  
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会计薄||帐薄account-book e zOj+vz  
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营业报告书||损益计算表account of budiness||business report =yy5D$\  
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借贷细帐||交验帐account rendered Zcc9e03  
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明细帐account stated C7O6qpO  
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与…银行开立一户头to open an account with <=,6p>Eo[  
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与…银行建立交易to keep account with jt
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继续记帐to keep account z+
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与…有交易to have an account with 3F
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作成会计帐||有往来帐项to make out an account with 0/oyf]HR  
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清算||清理债务to make up an account c
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清洁帐目||与…停止交易to close ones account with wg]j+r@  
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结帐to close an account E2{FK)qT  
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清理未付款to ask an account||to demand an account h|"9LU4a  
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结清差额to balance the account with 5EebPXBzB  
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清算to settle an account||to liquidate an account||to square an account Q(oN/y3,  
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审查帐目||监查帐目to audit an account }-6)gWe  
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检查帐目to examine an account xsMBC  
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转入A的帐户to charge the amount to As account '5|h)Q5  
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以计帐方式付款to pay on account k-{<=>uM  
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代理某人||为某人on ones account||on account of one ktpaU,%  
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为自己计算||独立帐目on ones own account Gvr@|{k  
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由某人收益并负风险on ones account and risk||for ones account and risk d! LE{  
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由某人负担for ones account||for account of one hj.a&%  
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按某人指示||列入某人帐户by order and for account of one #/<&*Pu5t  
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列入5月份帐目for May account n' q4  
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编入某中帐项下to pass to the account of||to place to the account of a+Kj1ix  
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寄出清算书to send in an account||to send in render an account LH8 fBhw  
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支票薄cheque book !FElW`F  
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支票陈票人cheque drawer <4g{ fT0  
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持票人cheque holder 1 ]@}|  
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不记名支票cheque to bearer||bearer cheque zGAq-<  

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记名支票||认人支票cheque to order $JMXV  

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到期支票antedated cheque 10q 'Z}34  
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未到期支票postdated cheque ~,oMz<iMV  
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保付支票certified cheque e%@~MQ-  
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未获兑现支票，退票returned cheque qUob?| ^   
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横线支票crossed cheque xp}hev^@$  
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普通横线general crossing E[@ u 3i8  
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特别横线special crossing M^r1S  
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空白支票blank cheque r? NznNVU  
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失效支票，过期支票stale cheque kb{]>3 Y"  
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普通支票open cheque ZUVA EH%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xm%D><CC8"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <lw` 3aa(  
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支票换现金||兑现to cash a cheque >/kcdWl  
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清理票款to clear a cheque Rot@x r7Hc  
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保证兑现to certify a cheque 7'Zky2F  
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填写支票数额to fill up a cheque dv8>[#  
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支票上划线to cross a cheque WG6FQAo^8  
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开发支票to make out a cheque QMa;Gy  
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签发支票，开立支票to draw a cheque||to issue a cheque y.e^hRKb  
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透支支票to overdraw a cheque M9V q -U18  
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背书支票to endorse a cheque !/}O>v~o  
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请付票款||清付票款to pay a cheque||to honour a cheque GNXH M*~  
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支票退票to dishonour a cheque Y?  x,  
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拒付支票to refuse a cheque uJFdbBDSh  
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拒付支票to stop payment of a cheque [q/Ab
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提示要求付款to present for payment IhA5Wt0j  
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见票即付持票人payable to bearer _CW(PsfY  
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支付指定人payable to order 1QLbf*zeIW  
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已过期||无效out of date||stale MYla OT  
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请给出票人R/D||refer to drawer k`0>36  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qp/QaVQ+  
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文字与数字不一致words and figures differ x7~r,x(xM  
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支票 GM3f-\/  
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时间已过account closed ~k Z G{  
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更改处应加盖印章alterations require initials _tBTE%sO  
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时间已过effects not cleared F)W:  
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停止付款payment stopped .Yf:[`Q6g  
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支票毁损cheque mutilated D|Q#gcWpo  
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汇款||寄钱to remit||to send money B oC5E#;G  
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寄票供取款||支票支付to send a cheque for payment 4scNSeW  
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寄款人a remitter D^=J|7e  
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收款人a remittee X{\F;Cb*  
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国外汇票foreign Bill Uc@
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国内汇票inland Bill ?XA
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跟单汇票documentary bill wid;8%m  
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空头汇票accommodation bill E0MGRI"me  
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原始汇票original bill r[lF<2&*R  
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改写||换新票据renewed bill E ,|xJjh  
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即期汇票sight bill||bill on demand ?<(m 5Al7  
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…days after date||…days after date…日后付款 iVy7elT;R  
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…months after date||…months after date…月后付款 h $L/<3oP6  
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见票后…日付款…days after sight||…days sight &:
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见票后…月付款…months after sight||…months sight mxz-4.  
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同组票据set of bills 7tcPwCc{  
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单张汇票sola of exchange||sole of exchange $D}{]MN.  
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远期汇票usance bill||bill at usance (Nx;0"5IX  
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长期汇票long bill Zxbo^W[[  
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短期汇票short bill 7LU}Iiv  
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逾期汇票overdue bill R0L&*Bjm  
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宽限日期days of grace 3Ei5pX=g  
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电汇telegraphic transfer （T.T） Fm #w2o  
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邮汇postal order||postal note （Am.）||post office order||money order )I$q5%q8  
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本票promissory note （P/N） &b
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押汇负责书||押汇保证书letter of hypothecation ~I799Xi  
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副保||抵押品||付属担保物collateral security %
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担保书trust receipt||letter of indemnity [_.5RPJP8  
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承兑||认付acceptance zdEPDdB  
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单张承兑general acceptance U=o"32n+  
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有条件承兑qualified acceptance Z+StB1 5  
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附条件认付conditional acceptance B-T/V-c7  
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部分认付partial acceptance   !Y:0c#MPH