[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。   EFdo-.Ax  
会计报表statement of account S-2@:E  
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往来帐目account current h#~\-j9>  
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现在往来帐||存款额current accout g/(3D  
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销货帐account sales ojG;[@V  
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共同计算帐项joint account khQ@DwO*\=  
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未决帐项outstanding account p?V@P6h  
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贷方帐项credit account||creditor account =O amN7V=  
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借方帐项debit account||debtor account _@@.VmZL  
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应付帐||应付未付帐account payable 3XSfXS{lwP  
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应收帐||应收未收帐account receivable ESmWK;7b  
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新交易||新帐new account +5"Pm]oRbx  
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未决帐||老帐old account :YCB23368"  
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现金帐cash account p8(Z{TSv  
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流水帐running account 8k )i-&R  
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暂记帐||未定帐suspense account ymb{rKkN3  
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过期帐||延滞帐overdue account||pastdue account 9xOTR#B:_V  
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杂项帐户sundry account x7!gmbMfK'  
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详细帐单||明细表detail account #z =$*\u  
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呆帐bad account 0M!GoqaA  
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会计项目title of account CU@}{}Yl  
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会计薄||帐薄account-book 3z% W5[E)  

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营业报告书||损益计算表account of budiness||business report YySo%\
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借贷细帐||交验帐account rendered D2I|Z  
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明细帐account stated \. a7
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与…银行开立一户头to open an account with gxmY^"Jy  
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与…银行建立交易to keep account with z9E
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继续记帐to keep account J,J6bfR/  
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与…有交易to have an account with .DM-&P  
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作成会计帐||有往来帐项to make out an account with R6TT1Ka3c  
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清算||清理债务to make up an account &Q*  7  
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清洁帐目||与…停止交易to close ones account with Q%524%f$  
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结帐to close an account E u<f  
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清理未付款to ask an account||to demand an account q
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结清差额to balance the account with &xZSM,  
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清算to settle an account||to liquidate an account||to square an account Uq~b4X$  
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审查帐目||监查帐目to audit an account EM`'=<)V  
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检查帐目to examine an account Gpi_p  
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转入A的帐户to charge the amount to As account q
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以计帐方式付款to pay on account yPY{ZADkQ  
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代理某人||为某人on ones account||on account of one qHtIjtt[q  
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为自己计算||独立帐目on ones own account |,~ )/o_R  
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由某人收益并负风险on ones account and risk||for ones account and risk 7\[fjCg\w  
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由某人负担for ones account||for account of one  UO#`Ak  
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按某人指示||列入某人帐户by order and for account of one k{=dV  
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列入5月份帐目for May account $d!Vxm  
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编入某中帐项下to pass to the account of||to place to the account of KV$4}{  
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寄出清算书to send in an account||to send in render an account v;U5[  
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支票薄cheque book PHEQG]HS  
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支票陈票人cheque drawer p!=O>b_f  
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持票人cheque holder ?FjnG_Uz`D  
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不记名支票cheque to bearer||bearer cheque J AP(J~  
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记名支票||认人支票cheque to order |#M|"7;2z  
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到期支票antedated cheque A_9J~3  
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未到期支票postdated cheque o|xZ?#^h  
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保付支票certified cheque Iv*\8?07)  
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未获兑现支票，退票returned cheque `OWHf?t:  
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横线支票crossed cheque h=:/9O{H  
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普通横线general crossing F]UH\1  
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特别横线special crossing ) X[2~E  
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空白支票blank cheque RK &>!^  
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失效支票，过期支票stale cheque Ec3tfcNhR  
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普通支票open cheque 4}v|^_x-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 ektU,Oo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3U+FXK#6  
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支票换现金||兑现to cash a cheque )j>U4a  
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清理票款to clear a cheque >a<1J(c  
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保证兑现to certify a cheque ;s/<wx-C  
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填写支票数额to fill up a cheque G#GZt\)F  
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支票上划线to cross a cheque Nb`qM]&  
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开发支票to make out a cheque 5MAfuHq^  
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签发支票，开立支票to draw a cheque||to issue a cheque "U-jZ5o"  
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透支支票to overdraw a cheque JUpV(p"-r  
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背书支票to endorse a cheque Lr$Mk#'B  
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请付票款||清付票款to pay a cheque||to honour a cheque 1^}I?PbqV  
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支票退票to dishonour a cheque Q,&Li+u|  
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拒付支票to refuse a cheque VWvSt C  
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拒付支票to stop payment of a cheque :-46
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提示要求付款to present for payment 9qB0F_xl  
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见票即付持票人payable to bearer |1~n<=`Z  
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支付指定人payable to order $Iwvecn?I  
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已过期||无效out of date||stale Rqh5FzB>  
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请给出票人R/D||refer to drawer *|fF;-#v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }X&rJV  
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文字与数字不一致words and figures differ AG N/kx  
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支票 \HfAKBT  
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时间已过account closed Xu]~vik  
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更改处应加盖印章alterations require initials 8D='N`cN+  
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时间已过effects not cleared 3
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停止付款payment stopped k?+ 7%A]  
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支票毁损cheque mutilated [FO4x`  
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汇款||寄钱to remit||to send money Re$h6sh  
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寄票供取款||支票支付to send a cheque for payment =&}@GsXdo  
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寄款人a remitter t#k]K]  
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收款人a remittee B~p%pTS+  
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国外汇票foreign Bill i?x gV_q;  
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国内汇票inland Bill x/*lNG/  
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跟单汇票documentary bill ARKM[]  
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空头汇票accommodation bill |5&+VI  
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原始汇票original bill U0x A~5B  
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改写||换新票据renewed bill ~iL^KeAp   
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即期汇票sight bill||bill on demand hZ&KE78?  
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…days after date||…days after date…日后付款 cD
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…months after date||…months after date…月后付款 70'OS:J=\  
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见票后…日付款…days after sight||…days sight ;Qi:j^+P)  
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见票后…月付款…months after sight||…months sight -f+#j
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同组票据set of bills >F/^y O  
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单张汇票sola of exchange||sole of exchange (s};MdXIz  
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远期汇票usance bill||bill at usance i]8O?Ab>?  
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长期汇票long bill ,9&cIUH  
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短期汇票short bill .. `I<2  
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逾期汇票overdue bill Lqgrt]L_"  
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宽限日期days of grace MAh1tYs4D
 
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电汇telegraphic transfer （T.T） 4fLRl-)  
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邮汇postal order||postal note （Am.）||post office order||money order >pq~ &)^u  
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本票promissory note （P/N） g=Xf&}&=x  
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押汇负责书||押汇保证书letter of hypothecation kR=sr/
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副保||抵押品||付属担保物collateral security k:0j;\Sx  
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担保书trust receipt||letter of indemnity L(y70T  
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承兑||认付acceptance (W}F\P  
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单张承兑general acceptance "U\RN  
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有条件承兑qualified acceptance )Q2IYCj{  
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附条件认付conditional acceptance ] Q5:JV  
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部分认付partial acceptance   EI_-5TtRD