[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。   ?UXFz'  
会计报表statement of account ZEqW*piI  
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往来帐目account current >xFvfuy
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现在往来帐||存款额current accout [M|^e;tWK  
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销货帐account sales ]Ry9{:  
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共同计算帐项joint account ~A0 ]vcP  
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未决帐项outstanding account "HOZ2_(o  
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贷方帐项credit account||creditor account M8},RR@{  
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借方帐项debit account||debtor account wkg4I.  
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应付帐||应付未付帐account payable M.}9)ho   
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应收帐||应收未收帐account receivable /}:{(Go  
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新交易||新帐new account F`D$bE;|  
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未决帐||老帐old account % km<+F=~  
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现金帐cash account ,np=m17  
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流水帐running account 5U84*RY  
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暂记帐||未定帐suspense account "P! .5B  
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过期帐||延滞帐overdue account||pastdue account =,XCjiBeC  
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杂项帐户sundry account %&L13:  
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详细帐单||明细表detail account yZlT#^$\  
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呆帐bad account *7Vb([x4;  
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会计项目title of account 0U=wGIO  
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会计薄||帐薄account-book < $zJi V  
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营业报告书||损益计算表account of budiness||business report \HGf!zZ  
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借贷细帐||交验帐account rendered "L3mW=!*  
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明细帐account stated *OLqr/
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与…银行开立一户头to open an account with d:)#-x*h7  
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与…银行建立交易to keep account with G)amng/  
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继续记帐to keep account R'Jrbe|  
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与…有交易to have an account with Y- ao yoNS  
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作成会计帐||有往来帐项to make out an account with = wz}yfdrC  
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清算||清理债务to make up an account p}^G#h{  
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清洁帐目||与…停止交易to close ones account with OHndZ$'fI  
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结帐to close an account WFF?VBT'^  
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清理未付款to ask an account||to demand an account sa'1hX^@  
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结清差额to balance the account with _V"0g=&Hc  
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清算to settle an account||to liquidate an account||to square an account 'C5id7O&  

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审查帐目||监查帐目to audit an account BHr,jC  
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检查帐目to examine an account NO~G4PUM0C  
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转入A的帐户to charge the amount to As account KkUK" Vc  
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以计帐方式付款to pay on account `"=Hk@E  
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代理某人||为某人on ones account||on account of one i"V.$|,  
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为自己计算||独立帐目on ones own account 8oE`>Y  
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由某人收益并负风险on ones account and risk||for ones account and risk WHx#;  
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由某人负担for ones account||for account of one `i.fm1I]  
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按某人指示||列入某人帐户by order and for account of one wa,`BAKJ+F  
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列入5月份帐目for May account ~0,v Q   
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编入某中帐项下to pass to the account of||to place to the account of T"P}`mT  
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寄出清算书to send in an account||to send in render an account rL\}>VC)  
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支票薄cheque book ^;/~$  
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支票陈票人cheque drawer _f2rz+  
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持票人cheque holder 28v^j*=* \  
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不记名支票cheque to bearer||bearer cheque ;e_us!Sn  
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记名支票||认人支票cheque to order \x$`/  
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到期支票antedated cheque v2rzHzFU  
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未到期支票postdated cheque uUS~"\`fk  
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保付支票certified cheque "<Di  
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未获兑现支票，退票returned cheque 5WHqD!7u  
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横线支票crossed cheque QgH{J80  
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普通横线general crossing r 25VcY
  
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特别横线special crossing  6ym$8^  
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空白支票blank cheque ,6^Xn=o #  
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失效支票，过期支票stale cheque REcKfJTj  
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普通支票open cheque o3GZcH?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A3HNMz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vnb@5W2\  

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支票换现金||兑现to cash a cheque 3,!IV"_  
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清理票款to clear a cheque wmMn1q0F  
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保证兑现to certify a cheque 3*{l^<`:gA  
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填写支票数额to fill up a cheque _TJkYz$  
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支票上划线to cross a cheque 5>H&0>
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开发支票to make out a cheque F7=\*U  
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签发支票，开立支票to draw a cheque||to issue a cheque uVX,[%*P  
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透支支票to overdraw a cheque ulEtZ#O{_  
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背书支票to endorse a cheque {q&`B  
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请付票款||清付票款to pay a cheque||to honour a cheque !QqVJ a{j  
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支票退票to dishonour a cheque or)fx/%h  
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拒付支票to refuse a cheque nxm*.&#p?  
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拒付支票to stop payment of a cheque t?;=\%^<  
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提示要求付款to present for payment :1 9s=0  
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见票即付持票人payable to bearer +xr;X 9  
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支付指定人payable to order {#+'T13sx  
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已过期||无效out of date||stale $K1
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请给出票人R/D||refer to drawer (B].ppBii  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &{x`K4N  
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文字与数字不一致words and figures differ <yKyM#4 X  
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支票 b$B-LvHd1  
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时间已过account closed ,\PTn7_  
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更改处应加盖印章alterations require initials H4e2#]*i7  
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时间已过effects not cleared i#Fe`Z ~J  
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停止付款payment stopped -k3WY&9,  
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支票毁损cheque mutilated Ua>.k|>0  
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汇款||寄钱to remit||to send money Hd~fSXFl  
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寄票供取款||支票支付to send a cheque for payment EaN^<  
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寄款人a remitter x@<!#d+  
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收款人a remittee :j% B(@b  
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国外汇票foreign Bill Z-z(SKL  
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国内汇票inland Bill Z+! 96LR  
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跟单汇票documentary bill &ETPYf%#  
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空头汇票accommodation bill 5lakP?  
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原始汇票original bill [r=U-  
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改写||换新票据renewed bill 15`
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即期汇票sight bill||bill on demand \G &q[8F\  
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…days after date||…days after date…日后付款 G X>T~i\f8  
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…months after date||…months after date…月后付款 rwepe5  
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见票后…日付款…days after sight||…days sight jp QmKX  
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见票后…月付款…months after sight||…months sight &T/}
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同组票据set of bills (L6*#!Dt  
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单张汇票sola of exchange||sole of exchange SB`"%6  
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远期汇票usance bill||bill at usance K=C).5=U  
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长期汇票long bill GCEq3 ^/  
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短期汇票short bill ) <1}`9G  
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逾期汇票overdue bill xiPP&$mg  
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宽限日期days of grace p;rGaLo:u  
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电汇telegraphic transfer （T.T） D;0xROW8{  
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邮汇postal order||postal note （Am.）||post office order||money order ) {oVVLs  
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本票promissory note （P/N） pMX#!wb  
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押汇负责书||押汇保证书letter of hypothecation +$+'|w  
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副保||抵押品||付属担保物collateral security E0Vl}b  
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担保书trust receipt||letter of indemnity h,V#V1>Hu  
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承兑||认付acceptance {Z_Pry$6  
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单张承兑general acceptance %L./U$  
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有条件承兑qualified acceptance '* +]&~b  
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附条件认付conditional acceptance !o 7uZC\  
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部分认付partial acceptance   gTR:9E:B