[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。   qNgd33u1  
会计报表statement of account O>y'Nqz  
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往来帐目account current k_|^kdWJ  
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现在往来帐||存款额current accout PaB!,<A  
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销货帐account sales ^)yTBn,  
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共同计算帐项joint account  =1;=
 
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未决帐项outstanding account ?kw&=T!  
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贷方帐项credit account||creditor account VObrlOkp  
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借方帐项debit account||debtor account )u ?' ;  
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应付帐||应付未付帐account payable Pi2|  
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应收帐||应收未收帐account receivable th5g\h%j*  
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新交易||新帐new account n";02?@F  
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未决帐||老帐old account ~vdkFc(8B  
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现金帐cash account + bhym+  
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流水帐running account #Sg\q8(O  
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暂记帐||未定帐suspense account +0z 7KO%^^  
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过期帐||延滞帐overdue account||pastdue account {.e=qQ%P5)  
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杂项帐户sundry account s 0UFym8  
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详细帐单||明细表detail account RWq{Ff}Hk  
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呆帐bad account 7iC *Pr  
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会计项目title of account Z5G!ct:W  
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会计薄||帐薄account-book JeH;v0  
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营业报告书||损益计算表account of budiness||business report T0HuqJty  
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借贷细帐||交验帐account rendered rWtZj} A  
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明细帐account stated 46jh-4)<  
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与…银行开立一户头to open an account with yQS+P8x&|]  
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与…银行建立交易to keep account with k4J8O3E  
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继续记帐to keep account UK#&lim  
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与…有交易to have an account with ^yviV Y  
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作成会计帐||有往来帐项to make out an account with G>qZxy`c  
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清算||清理债务to make up an account `D7C?M#j]  
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清洁帐目||与…停止交易to close ones account with UUo;`rkT  
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结帐to close an account '&O/g<Z}q  
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清理未付款to ask an account||to demand an account wle@vCmr  
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结清差额to balance the account with hlZ@Dq%f  
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清算to settle an account||to liquidate an account||to square an account q}uHFp/J  
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审查帐目||监查帐目to audit an account ~\nBjM2  
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检查帐目to examine an account jg 2qGC  
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转入A的帐户to charge the amount to As account =!Vf  
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以计帐方式付款to pay on account $h9='0Wi0'  
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代理某人||为某人on ones account||on account of one >4m'tZ8  
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为自己计算||独立帐目on ones own account ~pk(L[G  
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由某人收益并负风险on ones account and risk||for ones account and risk "Y`3DxXz  
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由某人负担for ones account||for account of one ukgAI<O%  
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按某人指示||列入某人帐户by order and for account of one 'PZ|:9FX!  
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列入5月份帐目for May account ivO/;)=t  
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编入某中帐项下to pass to the account of||to place to the account of (w(  
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寄出清算书to send in an account||to send in render an account ubsSa}$q  
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支票薄cheque book t9gfU5?  
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支票陈票人cheque drawer eO=s-]mk  
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持票人cheque holder `cz2DR-"  
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不记名支票cheque to bearer||bearer cheque F+ <Z<q  
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记名支票||认人支票cheque to order 0|xIBg)  
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到期支票antedated cheque ;a=w5,h:  
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未到期支票postdated cheque v`J*ixZ7t  
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保付支票certified cheque ~0$NJrUy  
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未获兑现支票，退票returned cheque y4Z&@,_{  
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横线支票crossed cheque # ,uya2!)  
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普通横线general crossing i"zuil  
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特别横线special crossing mS>xGtD&K  
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空白支票blank cheque rqv))Zo`  
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失效支票，过期支票stale cheque i| \6JpNA:  
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普通支票open cheque d@w~[b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T|&[7%F3"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T5urZq*R  
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支票换现金||兑现to cash a cheque I%|>2}-_U  
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清理票款to clear a cheque ' |-JWH  
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保证兑现to certify a cheque B?VhIP e  
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填写支票数额to fill up a cheque oYWR')8g  
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支票上划线to cross a cheque &A#~)i5g F  
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开发支票to make out a cheque 04r$>#E  
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签发支票，开立支票to draw a cheque||to issue a cheque 1+?^0%AC  
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透支支票to overdraw a cheque Z{'i F   
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背书支票to endorse a cheque KZ~*Nz+H2  
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请付票款||清付票款to pay a cheque||to honour a cheque iR"N13  
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支票退票to dishonour a cheque QeF3qXI  
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拒付支票to refuse a cheque ||yzt!n  
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拒付支票to stop payment of a cheque YuB+k^  
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提示要求付款to present for payment \TU3rk&X  
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见票即付持票人payable to bearer Y3Q9=u*5  
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支付指定人payable to order :6%Z]tt  
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已过期||无效out of date||stale gCyW Vp  
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请给出票人R/D||refer to drawer oY, %Iq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0Lb4'25.  
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文字与数字不一致words and figures differ QE7V. >J_p  
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支票 G z)NwD  
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时间已过account closed Dih3}X&jn$  
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更改处应加盖印章alterations require initials %;D.vKoh  
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时间已过effects not cleared mml z&h  
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停止付款payment stopped aCL!]4K84$  
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支票毁损cheque mutilated 'PP#^aI,  
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汇款||寄钱to remit||to send money 'g{9@PkGn  
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寄票供取款||支票支付to send a cheque for payment .c$316  
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寄款人a remitter B2O}1.  
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收款人a remittee uDZT_c'Y  
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国外汇票foreign Bill ;{[.Zu  
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国内汇票inland Bill yR\btx|e5~  
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跟单汇票documentary bill 9cj9SB4  
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空头汇票accommodation bill f@c`8L@g  
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原始汇票original bill Qg<(u?7N  
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改写||换新票据renewed bill Y
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即期汇票sight bill||bill on demand LoGVwRmoC
 
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…days after date||…days after date…日后付款 P
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…months after date||…months after date…月后付款 6efnxxY}sa  
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见票后…日付款…days after sight||…days sight I}vmU^Y>  
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见票后…月付款…months after sight||…months sight >L 0_dvr  
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同组票据set of bills n= u&uqA*  
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单张汇票sola of exchange||sole of exchange K]9"_UnN  
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远期汇票usance bill||bill at usance C-H@8p?T  
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长期汇票long bill CLJ;<  
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短期汇票short bill t>$kWd{9e;  
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逾期汇票overdue bill !GNBDR
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宽限日期days of grace ?TKRjgW`@_  
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电汇telegraphic transfer （T.T） _`:1M2=  
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邮汇postal order||postal note （Am.）||post office order||money order 7*Ej.
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本票promissory note （P/N） TmV,&[ 'mg  
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押汇负责书||押汇保证书letter of hypothecation OD6\Mr2=  
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副保||抵押品||付属担保物collateral security #T=LR@y  
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担保书trust receipt||letter of indemnity rcC<Zat,|  
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承兑||认付acceptance ~U@;gLoD  
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单张承兑general acceptance ~ijVmWNk  
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有条件承兑qualified acceptance AN/;)wc  
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附条件认付conditional acceptance |n,<1QY  
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部分认付partial acceptance   V`X NDNJ: