[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。   _`Yvfz3  
会计报表statement of account A?{aUQB~|  
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往来帐目account current nH3b<k;S  
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现在往来帐||存款额current accout BOl
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销货帐account sales YaE['a  
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共同计算帐项joint account Dm`U|<o  
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未决帐项outstanding account YI(OrR;V  
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贷方帐项credit account||creditor account r3bvuq,6$  
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借方帐项debit account||debtor account ST[1'T+L  
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应付帐||应付未付帐account payable kk7:A0._  
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应收帐||应收未收帐account receivable l$~bk
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新交易||新帐new account qA\kx#v]P  
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未决帐||老帐old account EYD{8Fw-  
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现金帐cash account {EHG |  
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流水帐running account hBSJEP  
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暂记帐||未定帐suspense account Nn7@+g)  
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过期帐||延滞帐overdue account||pastdue account ,ST.pu8N.  
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杂项帐户sundry account +((31l  
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详细帐单||明细表detail account z(68^-V=:  
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呆帐bad account !T(Omve)  
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会计项目title of account <]qd9mj5  
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会计薄||帐薄account-book *uM*) 6O 3  
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营业报告书||损益计算表account of budiness||business report +Z]%@"S?  
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借贷细帐||交验帐account rendered YcZ4y@6"  
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明细帐account stated a[l5k  
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与…银行开立一户头to open an account with X#<Sv>c^  
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与…银行建立交易to keep account with giJyMd}x  
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继续记帐to keep account "PtH F`mo  
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与…有交易to have an account with J< M;vB)  
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作成会计帐||有往来帐项to make out an account with a|
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清算||清理债务to make up an account `<d>C}9  
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清洁帐目||与…停止交易to close ones account with t Es$+b  
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结帐to close an account )' #(1 ,1k  
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清理未付款to ask an account||to demand an account *Rd&4XG  
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结清差额to balance the account with k~ue^^r}  
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清算to settle an account||to liquidate an account||to square an account !TFVBK  
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审查帐目||监查帐目to audit an account E.9F~&DPJ<  
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检查帐目to examine an account -,&Xp>u\  
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转入A的帐户to charge the amount to As account jo~Pr  
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以计帐方式付款to pay on account \2jY)UrQs  
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代理某人||为某人on ones account||on account of one FQyiIT6  
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为自己计算||独立帐目on ones own account \w3wh*  
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由某人收益并负风险on ones account and risk||for ones account and risk ^4"
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由某人负担for ones account||for account of one vF,l?cU~  
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按某人指示||列入某人帐户by order and for account of one 5+UiAc$  
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列入5月份帐目for May account D1f=f88/}  
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编入某中帐项下to pass to the account of||to place to the account of ^tv*I~>J!  
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寄出清算书to send in an account||to send in render an account ld $`5!Z  
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支票薄cheque book k=@Q#=;*[W  
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支票陈票人cheque drawer Ur`v*LT}~  
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持票人cheque holder B$bsh.  
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不记名支票cheque to bearer||bearer cheque r#XDgZtI  
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记名支票||认人支票cheque to order mK4a5H  
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到期支票antedated cheque .C#}g  
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未到期支票postdated cheque OD i)#  
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保付支票certified cheque .Ybm27Dk  
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未获兑现支票，退票returned cheque E`i;9e'S  
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横线支票crossed cheque F :u}7t>  
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普通横线general crossing PC9:n ee  
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特别横线special crossing t*DM^
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空白支票blank cheque ^|8cS0dK]Q  
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失效支票，过期支票stale cheque )X@(>b{  
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普通支票open cheque rz3&kh i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wo*/{KFvh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r p _G.C  
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支票换现金||兑现to cash a cheque =B;)h  
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清理票款to clear a cheque iG<|3I  
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保证兑现to certify a cheque wPV`j:?'  

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填写支票数额to fill up a cheque FMR0?\jnT  
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支票上划线to cross a cheque ag] nV E/  
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开发支票to make out a cheque F2XXvxG  
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签发支票，开立支票to draw a cheque||to issue a cheque Uz1u6BF  
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透支支票to overdraw a cheque H9&?<j1n  
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背书支票to endorse a cheque u0i @.  
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请付票款||清付票款to pay a cheque||to honour a cheque 4$_8#wB1&  
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支票退票to dishonour a cheque b5yb~;0  
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拒付支票to refuse a cheque |z5olu$gVc  
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拒付支票to stop payment of a cheque {\
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提示要求付款to present for payment Rov0  
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见票即付持票人payable to bearer j^LnHVHk1  
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支付指定人payable to order yQ&;#`!'  
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已过期||无效out of date||stale |/rBR!kPq  
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请给出票人R/D||refer to drawer KxiZ x I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds > 2N`l  
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文字与数字不一致words and figures differ LG51e7_gFi  
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支票 [?;oiEe.|  
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时间已过account closed GY0<\-  
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更改处应加盖印章alterations require initials ? BBD k  
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时间已过effects not cleared 8C MI\yk  
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停止付款payment stopped Qg1LT8  
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支票毁损cheque mutilated %lEPFp  
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汇款||寄钱to remit||to send money R?^FO:nM%!  
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寄票供取款||支票支付to send a cheque for payment 8+`cv"  
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寄款人a remitter g5/8u2d  
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收款人a remittee wG19NX(  
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国外汇票foreign Bill D[yaAG<  
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国内汇票inland Bill pHKj*Y  
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跟单汇票documentary bill `7+?1z  
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空头汇票accommodation bill pLrNYo*d  
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原始汇票original bill 9sJbz=o]r  
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改写||换新票据renewed bill Et N"K-X  
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即期汇票sight bill||bill on demand Ow+7o@$"/  
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…days after date||…days after date…日后付款 G8f7N;D  
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…months after date||…months after date…月后付款 Xgr|~(^  
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见票后…日付款…days after sight||…days sight l&U3jeW-o  
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见票后…月付款…months after sight||…months sight ?A YI   
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同组票据set of bills K,+`td#  
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单张汇票sola of exchange||sole of exchange "x3_cA~  
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远期汇票usance bill||bill at usance =]U[   
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长期汇票long bill r(J7&vR}h  
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短期汇票short bill + +D(P=4hi  
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逾期汇票overdue bill d=N5cCqq  
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宽限日期days of grace c\]h YKA  
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电汇telegraphic transfer （T.T） 6;[iX`LL  
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邮汇postal order||postal note （Am.）||post office order||money order D#^v=U  
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本票promissory note （P/N） VUagZ7 p  
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押汇负责书||押汇保证书letter of hypothecation PyzWpf  
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副保||抵押品||付属担保物collateral security evu@uq  
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担保书trust receipt||letter of indemnity y Bs  
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承兑||认付acceptance UAUo)VVi"  
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单张承兑general acceptance Z</$~ T  
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有条件承兑qualified acceptance <@@.~Qm'  
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附条件认付conditional acceptance \CU.'|X  
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部分认付partial acceptance   TpZ)v.w~l7