[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。   {UiSa'TR1b  
会计报表statement of account #w$Y
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往来帐目account current d^=BXCoC  
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现在往来帐||存款额current accout ?%kgfw@)  
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销货帐account sales 62xOh\(  
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共同计算帐项joint account 5eAZfe%H  
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未决帐项outstanding account g)Z8WH$;H3  
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贷方帐项credit account||creditor account =vThtl/azD  
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借方帐项debit account||debtor account $<*) 5|6  
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应付帐||应付未付帐account payable )@]%:m!ER  
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应收帐||应收未收帐account receivable ]2zM~  
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新交易||新帐new account KpN]9d   
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未决帐||老帐old account fECV\Z  
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现金帐cash account Y7GsL7I  
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流水帐running account t{;2$z
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暂记帐||未定帐suspense account hcVu`Bn  
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过期帐||延滞帐overdue account||pastdue account wv~:^v'  
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杂项帐户sundry account @9^ OHRZX  
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详细帐单||明细表detail account zw#n8 5=  
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呆帐bad account <NZPLo F  
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会计项目title of account *+v*VH  
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会计薄||帐薄account-book Cm;cmPPl  
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营业报告书||损益计算表account of budiness||business report 2G.y.#W  
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借贷细帐||交验帐account rendered 2hV -h  
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明细帐account stated b |:Y3_>  
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与…银行开立一户头to open an account with OROvy  
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与…银行建立交易to keep account with t]I9[5Pq\  
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继续记帐to keep account Uha.8  
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与…有交易to have an account with D\M"bf>q1  
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作成会计帐||有往来帐项to make out an account with NC
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清算||清理债务to make up an account ~AjPa}@ f  
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清洁帐目||与…停止交易to close ones account with N!c FUZ5]  
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结帐to close an account !Ew ff|v"  
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清理未付款to ask an account||to demand an account g"748LY>=p  
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结清差额to balance the account with JXL?.{'A  
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清算to settle an account||to liquidate an account||to square an account "a].v 8l!  
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审查帐目||监查帐目to audit an account :+6W%B  
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检查帐目to examine an account 0 aH&M4  
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转入A的帐户to charge the amount to As account v4hrS\M  
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以计帐方式付款to pay on account i=\)[;U  
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代理某人||为某人on ones account||on account of one FWJ**J  
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为自己计算||独立帐目on ones own account ~2\Sn-`  
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由某人收益并负风险on ones account and risk||for ones account and risk |P]W#~Y-  
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由某人负担for ones account||for account of one rlR!Tc>  
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按某人指示||列入某人帐户by order and for account of one ZN#b5I2Pf  
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列入5月份帐目for May account 2, )>F"R  
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编入某中帐项下to pass to the account of||to place to the account of aGC3&c[Wx  
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寄出清算书to send in an account||to send in render an account p
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支票薄cheque book e:Y+-C5  
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支票陈票人cheque drawer 86)2\uan  
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持票人cheque holder ns>$  
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不记名支票cheque to bearer||bearer cheque |gI>Sp%Fu  
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记名支票||认人支票cheque to order R
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到期支票antedated cheque C33Jzn's  
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未到期支票postdated cheque k)-+ZmMOh  
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保付支票certified cheque n7bVL#Sq[  
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未获兑现支票，退票returned cheque HNS^:XR  
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横线支票crossed cheque UCc
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普通横线general crossing !6-t_S  
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特别横线special crossing 4j3_OUwWZx  
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空白支票blank cheque )q_,V"  
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失效支票，过期支票stale cheque @@\qso  
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普通支票open cheque WVyDE1K<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bMc
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %G(VYCeK  
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支票换现金||兑现to cash a cheque ;V~x[J|x  
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清理票款to clear a cheque VTL_I^p  
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保证兑现to certify a cheque tOVTHx3E]  
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填写支票数额to fill up a cheque 1:<n(?5JI  
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支票上划线to cross a cheque Fp?M@  
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开发支票to make out a cheque l@w\ Vxr  
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签发支票，开立支票to draw a cheque||to issue a cheque 93Gj#Mk  
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透支支票to overdraw a cheque i,~(_|-r  
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背书支票to endorse a cheque lrkgsv6  
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请付票款||清付票款to pay a cheque||to honour a cheque g'km*EV  
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支票退票to dishonour a cheque ShtV2}s|  
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拒付支票to refuse a cheque (i{ZxWW&  
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拒付支票to stop payment of a cheque +#>nOn(B  
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提示要求付款to present for payment qMVuB
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见票即付持票人payable to bearer p;zT #%  
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支付指定人payable to order wE9z@\z]  
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已过期||无效out of date||stale m(xyEU  
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请给出票人R/D||refer to drawer /55 3v;l<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n|.>41bJ  
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文字与数字不一致words and figures differ #K-O<:s=y  
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支票 G!F_Q7|-  
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时间已过account closed Y)S f;  
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更改处应加盖印章alterations require initials Y!u">M#@  
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时间已过effects not cleared G
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停止付款payment stopped q"g4fzCD  
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支票毁损cheque mutilated !*k'3rKOW  
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汇款||寄钱to remit||to send money TPKm>5g  
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寄票供取款||支票支付to send a cheque for payment }"^d<dvuz  
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寄款人a remitter eGrxS;NY  
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收款人a remittee wqQrby<  
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国外汇票foreign Bill /
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国内汇票inland Bill VSc)0eyn  
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跟单汇票documentary bill ozG!OiRW  
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空头汇票accommodation bill V7Mp<x%  
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原始汇票original bill @1peJJ{  
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改写||换新票据renewed bill X$$b:q  
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即期汇票sight bill||bill on demand F,$ypGr  
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…days after date||…days after date…日后付款 0%hOB:  
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…months after date||…months after date…月后付款 "0A !fRI~  
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见票后…日付款…days after sight||…days sight ]^@!ID$c  
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见票后…月付款…months after sight||…months sight g6T /k7a  
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同组票据set of bills \HZ]=B#0  
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单张汇票sola of exchange||sole of exchange $X:r&7t+Q[  
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远期汇票usance bill||bill at usance (#;<iu}  
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长期汇票long bill A#B6]j)  
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短期汇票short bill hJ1:#%Qe.  
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逾期汇票overdue bill 2 7!9LU  
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宽限日期days of grace w;p!~o &  
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电汇telegraphic transfer （T.T） WhHnF*I  
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邮汇postal order||postal note （Am.）||post office order||money order hVAP )"5  
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本票promissory note （P/N） 5-ju5z?=  
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押汇负责书||押汇保证书letter of hypothecation ,\BGxGNAmV  
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副保||抵押品||付属担保物collateral security Ox` +Z0)a  
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担保书trust receipt||letter of indemnity C?3?<FDL  
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承兑||认付acceptance "c6(=FFq  
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单张承兑general acceptance 'o#ve72z1  
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有条件承兑qualified acceptance _[,oP s:+  
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附条件认付conditional acceptance ;MqH)M  
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部分认付partial acceptance   YJlpP0;++