[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。   H8 xhE~'t  
会计报表statement of account 7+qKA1t^  
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往来帐目account current ?nWzJ5w3  
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现在往来帐||存款额current accout e6^}XRyf  
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销货帐account sales  Lw%_xRn)  
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共同计算帐项joint account V Ew | N)  
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未决帐项outstanding account A7|L|+ ?  
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贷方帐项credit account||creditor account J_.cC  
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借方帐项debit account||debtor account E+#<WK-  
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应付帐||应付未付帐account payable L"n)fe$  
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应收帐||应收未收帐account receivable /,UnT(/k(  
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新交易||新帐new account \4^rb?B  
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未决帐||老帐old account 14jN0\  
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现金帐cash account S#$Kmm |  
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流水帐running account
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暂记帐||未定帐suspense account ~!!|#A)W  
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过期帐||延滞帐overdue account||pastdue account JXYZ5&[  
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杂项帐户sundry account q$mc{F($D  
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详细帐单||明细表detail account j7k}!j_O{  
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呆帐bad account F_jHi0A  
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会计项目title of account ;'= cNj  
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会计薄||帐薄account-book (rkg0  
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营业报告书||损益计算表account of budiness||business report RbXR/Rd  
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借贷细帐||交验帐account rendered q1( [mHZ  
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明细帐account stated <\u3p3"[4  
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与…银行开立一户头to open an account with C;N6",s!  
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与…银行建立交易to keep account with E,}{iqAb  
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继续记帐to keep account {E :`  
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与…有交易to have an account with $`E?=L`$  
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作成会计帐||有往来帐项to make out an account with e~N&?^M  
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清算||清理债务to make up an account  ?<EzILM  
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清洁帐目||与…停止交易to close ones account with c$Kc,`2m
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结帐to close an account @M5+12FYt  
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清理未付款to ask an account||to demand an account |Ns4^2  
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结清差额to balance the account with  3%kUj  
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清算to settle an account||to liquidate an account||to square an account /iU <\+ H  
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审查帐目||监查帐目to audit an account `Nx@MPo  
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检查帐目to examine an account ~)U50.CH  
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转入A的帐户to charge the amount to As account <=M5)#  
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以计帐方式付款to pay on account LZV-E=`  
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代理某人||为某人on ones account||on account of one Hd~g\  
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为自己计算||独立帐目on ones own account yYP_TuNa  
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由某人收益并负风险on ones account and risk||for ones account and risk x%viCkq  
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由某人负担for ones account||for account of one !85bpQ.  
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按某人指示||列入某人帐户by order and for account of one Z@zo~*o  
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列入5月份帐目for May account w6vbYPCN  
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编入某中帐项下to pass to the account of||to place to the account of %'K RbY  
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寄出清算书to send in an account||to send in render an account <x}wy+SG  
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支票薄cheque book +=($mcw#[  
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支票陈票人cheque drawer mjD^iu8?  
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持票人cheque holder v`|]57?A  
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不记名支票cheque to bearer||bearer cheque u> {aF{  
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记名支票||认人支票cheque to order edL2ax  
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到期支票antedated cheque pT,8E(*l2  
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未到期支票postdated cheque XM\\ Imw  
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保付支票certified cheque y(|#!m?@  
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未获兑现支票，退票returned cheque i]MemM-  
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横线支票crossed cheque 63E6nW M  
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普通横线general crossing ?|ZbQz(bL  
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特别横线special crossing cX9o'e:C  
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空白支票blank cheque `}ak]Z_  
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失效支票，过期支票stale cheque r|l?2 eO~  
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普通支票open cheque !;>s.]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Fv]6an.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aV$kxzEc  
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支票换现金||兑现to cash a cheque <eXGtD  
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清理票款to clear a cheque CcUF)$kz  
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保证兑现to certify a cheque ZbC$Fk,,I&  
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填写支票数额to fill up a cheque H5 z1_O_+  
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支票上划线to cross a cheque
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开发支票to make out a cheque a]*{!V{$i  
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签发支票，开立支票to draw a cheque||to issue a cheque Q
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透支支票to overdraw a cheque ng/h6 S  
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背书支票to endorse a cheque ?;o0~][!  
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请付票款||清付票款to pay a cheque||to honour a cheque m!KEK\5M?  
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支票退票to dishonour a cheque d ;<'28A  
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拒付支票to refuse a cheque gbYM1guiD  
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拒付支票to stop payment of a cheque aAe`o2Xs  
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提示要求付款to present for payment cBqbbZyUk  
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见票即付持票人payable to bearer 842v^ 2  
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支付指定人payable to order sCw>J#@2>  
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已过期||无效out of date||stale N {{MM
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请给出票人R/D||refer to drawer Rd7U5MBEF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _cJ)v/]  
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文字与数字不一致words and figures differ h2x9LPLBxT  
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支票 }wRm ~  
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时间已过account closed ip<VRC5`5  
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更改处应加盖印章alterations require initials !AJkd.  
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时间已过effects not cleared 'ux!:b"  
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停止付款payment stopped 9s_^?
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支票毁损cheque mutilated !@ ]IJ"\  
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汇款||寄钱to remit||to send money =K0%bI  
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寄票供取款||支票支付to send a cheque for payment OWwqCPz.  
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寄款人a remitter MZ$uWm`/  
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收款人a remittee 5z0VMt  
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国外汇票foreign Bill `K
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国内汇票inland Bill s*la`(x  
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跟单汇票documentary bill vb]kh_  
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空头汇票accommodation bill !5lV#w!vb  
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原始汇票original bill FiiDmhu  
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改写||换新票据renewed bill m4@NW*G{  
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即期汇票sight bill||bill on demand .c-a$39  
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…days after date||…days after date…日后付款 lcZ.}   
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…months after date||…months after date…月后付款 RN(I}]]a  
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见票后…日付款…days after sight||…days sight 95
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见票后…月付款…months after sight||…months sight y,nmPX?]n  
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同组票据set of bills 12n:)yQy  
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单张汇票sola of exchange||sole of exchange v3-' GgM  
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远期汇票usance bill||bill at usance ]X>yZec  
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长期汇票long bill W91yj:  
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短期汇票short bill +Dy^4p?o  
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逾期汇票overdue bill ss)x fG  
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宽限日期days of grace Z4VFfGCTL  
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电汇telegraphic transfer （T.T） eQbHf  
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邮汇postal order||postal note （Am.）||post office order||money order q\0/6tl_  
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本票promissory note （P/N） ,'X"(tpu@  
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押汇负责书||押汇保证书letter of hypothecation ZL!u$)(V  
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副保||抵押品||付属担保物collateral security w_(3{P[Iz  
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担保书trust receipt||letter of indemnity }E 'r?N  
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承兑||认付acceptance d?2
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单张承兑general acceptance Ke$_l]}  
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有条件承兑qualified acceptance 0t <nH%N}^  
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附条件认付conditional acceptance mayJwBfU  
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部分认付partial acceptance   ~^mUu`@r