[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。   `: 9n ]xP  
会计报表statement of account .cB>ab&  
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往来帐目account current CmdPa!4)  
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现在往来帐||存款额current accout v-}B T+  
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销货帐account sales tD6ukK1x  
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共同计算帐项joint account D'Uv7Mis  
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未决帐项outstanding account p?sFX$S  
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贷方帐项credit account||creditor account ?J6\?ct4  
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借方帐项debit account||debtor account vue=K  
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应付帐||应付未付帐account payable A<[BR*n  
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应收帐||应收未收帐account receivable 8 G:f[\^  
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新交易||新帐new account @^,9O92l  
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未决帐||老帐old account z;PF%F  
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现金帐cash account r WN%Tai-  
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流水帐running account 9&'Hh
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暂记帐||未定帐suspense account .Tc?PmN  
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过期帐||延滞帐overdue account||pastdue account a5uBQ?  
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杂项帐户sundry account l#rr--];  
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详细帐单||明细表detail account I4MZJAYk  
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呆帐bad account 0 1:(QJ  
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会计项目title of account yIqRSqM  
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会计薄||帐薄account-book xOdLct  
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营业报告书||损益计算表account of budiness||business report gwN y
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借贷细帐||交验帐account rendered YbP}d&L  
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明细帐account stated zN7Ou .  
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与…银行开立一户头to open an account with %oiA'hz;*  
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与…银行建立交易to keep account with yvV]|B@sO  
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继续记帐to keep account %e1`wMa  
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与…有交易to have an account with GE |P)VO  
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作成会计帐||有往来帐项to make out an account with TPWqiA?3Cp  
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清算||清理债务to make up an account |n\(I$  
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清洁帐目||与…停止交易to close ones account with -0Q^k\X-  
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结帐to close an account &-4S A j  
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清理未付款to ask an account||to demand an account G,A;`:/  
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结清差额to balance the account with 1}b1RKKj<  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account  \%/zf  
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检查帐目to examine an account _,5)  
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转入A的帐户to charge the amount to As account iJ 8I# j+N  
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以计帐方式付款to pay on account Hp?uYih0  
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代理某人||为某人on ones account||on account of one SoJ'y
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为自己计算||独立帐目on ones own account 6qp' _?  
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由某人收益并负风险on ones account and risk||for ones account and risk o5|P5h  
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由某人负担for ones account||for account of one k>dzeH  
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按某人指示||列入某人帐户by order and for account of one ums*EKjs97  
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列入5月份帐目for May account dqo&3^px  
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编入某中帐项下to pass to the account of||to place to the account of "=ogO/_Q"  
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寄出清算书to send in an account||to send in render an account }| !9aojr  
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支票薄cheque book |g}~7*+i  
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支票陈票人cheque drawer cKbsf^R[e  
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持票人cheque holder l9up?o pq  
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不记名支票cheque to bearer||bearer cheque 9?~K"+-SI  
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记名支票||认人支票cheque to order 2%F!aeX  
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到期支票antedated cheque 21
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未到期支票postdated cheque !W ,pjW%Y  
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保付支票certified cheque gvx {;e  
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未获兑现支票，退票returned cheque QTNE.n<?  
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横线支票crossed cheque WKwU:im  
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普通横线general crossing 'Oe}Ja  
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特别横线special crossing `?PpzDV7Y  
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空白支票blank cheque 1ukCH\YgU  
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失效支票，过期支票stale cheque Gpauy=4f  
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普通支票open cheque <CJ`A5N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nDhD"rc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1gZW~6a}  
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支票换现金||兑现to cash a cheque F^v <z)x  
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清理票款to clear a cheque ~?m vV`30&  
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保证兑现to certify a cheque B[]v[q
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填写支票数额to fill up a cheque AvN\^ &G  
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支票上划线to cross a cheque Rr#vv  
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开发支票to make out a cheque azj:Hru&t#  
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签发支票，开立支票to draw a cheque||to issue a cheque \9*,[mvC
 
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透支支票to overdraw a cheque 03iD(,@  
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背书支票to endorse a cheque l>i<J1  
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请付票款||清付票款to pay a cheque||to honour a cheque f$lf(brQ:  
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支票退票to dishonour a cheque ^<0azza/(  
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拒付支票to refuse a cheque 1k5o?'3&  
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拒付支票to stop payment of a cheque 1!@ KRV  
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提示要求付款to present for payment 'V reO52  

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见票即付持票人payable to bearer s V70a3#  
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支付指定人payable to order wG1A]OJl1  
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已过期||无效out of date||stale C.r9)#G  
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请给出票人R/D||refer to drawer Hq.ys>_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x)M=_u2 _  
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文字与数字不一致words and figures differ M@e&uz!Rx  
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支票 |fXwH>'sw  
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时间已过account closed Ol4)*/oZ  
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更改处应加盖印章alterations require initials %;UEyj  
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时间已过effects not cleared 4&I BNc,sn  
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停止付款payment stopped K DP7u  
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支票毁损cheque mutilated 7bioLE  
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汇款||寄钱to remit||to send money EB'(%dH  
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寄票供取款||支票支付to send a cheque for payment "WOY`su>  
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寄款人a remitter 1_uq46  
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收款人a remittee Hw8`/'M=%5  
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国外汇票foreign Bill Wbc*x  
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国内汇票inland Bill UahFs  
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跟单汇票documentary bill 5!,`LM9  
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空头汇票accommodation bill -G2'c)DR  
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原始汇票original bill jE_a ++  
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改写||换新票据renewed bill /m%Y.:g  
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即期汇票sight bill||bill on demand zZDa71>  
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…days after date||…days after date…日后付款 9r%O  
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…months after date||…months after date…月后付款 62Yi1<kV@  
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见票后…日付款…days after sight||…days sight Kf D8S  
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见票后…月付款…months after sight||…months sight GGsDR%U
 
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同组票据set of bills _n(O?M&x  
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单张汇票sola of exchange||sole of exchange XfmPq'#Z  
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远期汇票usance bill||bill at usance u{maE ,  
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长期汇票long bill EOWLGleD1  
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短期汇票short bill )*ocX)AE  
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逾期汇票overdue bill fF37P8Ir  
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宽限日期days of grace FB3C'!'<)  
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电汇telegraphic transfer （T.T） = Is.T  
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邮汇postal order||postal note （Am.）||post office order||money order '=}F}[d"kk  
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本票promissory note （P/N） 1 i # .h$  
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押汇负责书||押汇保证书letter of hypothecation BMMWP
 
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副保||抵押品||付属担保物collateral security WBdC}S }3t  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance = rDo
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单张承兑general acceptance _qwKFC  
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有条件承兑qualified acceptance zyb
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附条件认付conditional acceptance q^5j&jx Vl  
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部分认付partial acceptance   #w_cos[I