[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。   T1%_sq  
会计报表statement of account ?l/VCEZP  
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往来帐目account current `k2YH?  
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现在往来帐||存款额current accout 6l]jmj)/  
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销货帐account sales 2>TOCBB"  
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共同计算帐项joint account #0$fZ  
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未决帐项outstanding account B0E`C  
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贷方帐项credit account||creditor account (%~^Kmfb0  
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借方帐项debit account||debtor account Lmsc~~  
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应付帐||应付未付帐account payable *!oV?N[eA'  
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应收帐||应收未收帐account receivable fofYe0z  
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新交易||新帐new account 2ieyU5q7#  
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未决帐||老帐old account S^s|/!>  
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现金帐cash account Znw3P|>B  
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流水帐running account 2OVN9_D%  
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暂记帐||未定帐suspense account 5o6 X.sC8e  
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过期帐||延滞帐overdue account||pastdue account ]sTbEw.[  
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杂项帐户sundry account /q,vQ[R/  
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详细帐单||明细表detail account  WD55(  
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呆帐bad account 577
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会计项目title of account ZIN1y;dJ  
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会计薄||帐薄account-book $Qz< :?D  
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营业报告书||损益计算表account of budiness||business report I cASzSjYX  
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借贷细帐||交验帐account rendered 6f2?)jOW^N  
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明细帐account stated 5o0n4W  
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与…银行开立一户头to open an account with IsmZEVuC  
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与…银行建立交易to keep account with -oU Gm V_  
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继续记帐to keep account +oh|r'~  
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与…有交易to have an account with |"KdW#.x  
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作成会计帐||有往来帐项to make out an account with yn@wce  
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清算||清理债务to make up an account C8qSoO4Z  
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清洁帐目||与…停止交易to close ones account with ">h$(WCK  
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结帐to close an account 4
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清理未付款to ask an account||to demand an account LfU? 1:Du  
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结清差额to balance the account with LH @B\ mS  
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清算to settle an account||to liquidate an account||to square an account :i {; 81V  
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审查帐目||监查帐目to audit an account ./.aLTh  
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检查帐目to examine an account V!yBH<X  
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转入A的帐户to charge the amount to As account -`z%<)!Y  
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以计帐方式付款to pay on account o /1+ }f  

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代理某人||为某人on ones account||on account of one 7)2Q  
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为自己计算||独立帐目on ones own account *uccY_  
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由某人收益并负风险on ones account and risk||for ones account and risk '^7UcgugB  
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由某人负担for ones account||for account of one K)[\IJJM  
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按某人指示||列入某人帐户by order and for account of one ZZ :*c"b:  
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列入5月份帐目for May account kJNg>SN*@#  
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编入某中帐项下to pass to the account of||to place to the account of on5\rY<I:@  
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寄出清算书to send in an account||to send in render an account a0B%x!y^  
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支票薄cheque book t%k`)p7O  
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支票陈票人cheque drawer Ytqx0  
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持票人cheque holder ,Tx38  
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不记名支票cheque to bearer||bearer cheque KZ65#UVX  
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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 JLu$UR4  
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未到期支票postdated cheque ,LL
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保付支票certified cheque qzZ;{>_f  
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未获兑现支票，退票returned cheque ).Iifu|
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横线支票crossed cheque @.G;dL.f{  
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普通横线general crossing N?A}WW#  
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特别横线special crossing *rV{(%\m  
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空白支票blank cheque ;xai JJK{  
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失效支票，过期支票stale cheque y^ st T^  
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普通支票open cheque 9El{>&Fs4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #B_H/9f(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?+{_x^  
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支票换现金||兑现to cash a cheque .`&k`  
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清理票款to clear a cheque .rlLt5b%  
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保证兑现to certify a cheque \@{TF((Y  
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填写支票数额to fill up a cheque xd
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支票上划线to cross a cheque W*u$e8i7  
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开发支票to make out a cheque m`tX&K#-  
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签发支票，开立支票to draw a cheque||to issue a cheque F&7^M0x\ O  
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透支支票to overdraw a cheque zXIdup@  
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背书支票to endorse a cheque =9:gW5F69  
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请付票款||清付票款to pay a cheque||to honour a cheque dleCh+ny?  
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支票退票to dishonour a cheque }V 4u`=  
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拒付支票to refuse a cheque BxaGBK<k  
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拒付支票to stop payment of a cheque mp*?GeV?M  
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提示要求付款to present for payment w,OPM}) il  
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见票即付持票人payable to bearer Rt@O@oDI  
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支付指定人payable to order O.{
  
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已过期||无效out of date||stale (#]9{C;  
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请给出票人R/D||refer to drawer #L&/o9|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MeAY\V%G=o  
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文字与数字不一致words and figures differ KEf1GU6s  
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支票 F)@zo/u5L  
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时间已过account closed q d:"LS  
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更改处应加盖印章alterations require initials -#R63f&  
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时间已过effects not cleared x'SIHV4M@Q  
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停止付款payment stopped w{N8Y~O  
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支票毁损cheque mutilated ngk:q5Tp  
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汇款||寄钱to remit||to send money N x
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寄票供取款||支票支付to send a cheque for payment qL w^Qxo  
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寄款人a remitter ~{N#JO Y}Z  
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收款人a remittee aJc>"#+
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国外汇票foreign Bill $"#M:V@  
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国内汇票inland Bill {96NtR0Z  
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跟单汇票documentary bill $jBi~QqOf  
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空头汇票accommodation bill Oo ^AE  
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原始汇票original bill .dvs&+I  
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改写||换新票据renewed bill HD,6  
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即期汇票sight bill||bill on demand "'>fTk_  
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…days after date||…days after date…日后付款 #X6=`Xe#  
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…months after date||…months after date…月后付款 Q1H.2JXr  
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见票后…日付款…days after sight||…days sight ADMeOd
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见票后…月付款…months after sight||…months sight !'>#!S~h3  
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同组票据set of bills T8j
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单张汇票sola of exchange||sole of exchange T$V8n_;  
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远期汇票usance bill||bill at usance lI5>d(6p  
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长期汇票long bill uHT m  
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短期汇票short bill \,`iu=YZv  

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逾期汇票overdue bill dBW4%Zh  
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宽限日期days of grace =1mIk0H`  
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电汇telegraphic transfer （T.T） !,*Uvs@b  
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邮汇postal order||postal note （Am.）||post office order||money order JOki4N  
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本票promissory note （P/N）  V#+J4
 
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押汇负责书||押汇保证书letter of hypothecation Aac7km  
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副保||抵押品||付属担保物collateral security |%=c<z+8  
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担保书trust receipt||letter of indemnity Zg >!5{T  
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承兑||认付acceptance jL~. =QD  
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单张承兑general acceptance a3BlydSlf  
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有条件承兑qualified acceptance Dn;$4Dak(  
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附条件认付conditional acceptance <t. w(?  
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部分认付partial acceptance   HQ3kxOT