[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。   yV"ZRrjO'Z  
会计报表statement of account s&NX@  
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往来帐目account current {Lm~r+ U  
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现在往来帐||存款额current accout G>q(iF'  
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销货帐account sales 5Lf{8UxI  
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共同计算帐项joint account A]DTUdL  
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未决帐项outstanding account ZfB" E  
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贷方帐项credit account||creditor account +Xemf?  
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借方帐项debit account||debtor account >hr{JJe  
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应付帐||应付未付帐account payable (x3.poSt  
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应收帐||应收未收帐account receivable |Z*J/v'@p  
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新交易||新帐new account ph-ATJ"  
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未决帐||老帐old account qk;{c
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现金帐cash account sUU{fNC6|  
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流水帐running account YE9,KVV;$n  
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暂记帐||未定帐suspense account uECsh2Uin  
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过期帐||延滞帐overdue account||pastdue account :.45u}[  
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杂项帐户sundry account :P(K2q3  
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详细帐单||明细表detail account 6A=8+R'`F  
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呆帐bad account ZE/o?4k*c1  
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会计项目title of account Uv4`6>Ix  
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会计薄||帐薄account-book P:N1#|g  
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营业报告书||损益计算表account of budiness||business report K/}rP[H  
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借贷细帐||交验帐account rendered V}zEK0n(6  
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明细帐account stated leQT-l2Bk  
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与…银行开立一户头to open an account with -Fn}4M  
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与…银行建立交易to keep account with >(snII  
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继续记帐to keep account "kA*Vc#  
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与…有交易to have an account with V 14B[|YM<  
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作成会计帐||有往来帐项to make out an account with A?@@*$&  
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清算||清理债务to make up an account 8dlw-Q'S  
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清洁帐目||与…停止交易to close ones account with ai0Ut  
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结帐to close an account zR32PG>9  
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清理未付款to ask an account||to demand an account h
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结清差额to balance the account with 10#f`OPC  
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清算to settle an account||to liquidate an account||to square an account g%k`  
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审查帐目||监查帐目to audit an account qSejLh6  
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检查帐目to examine an account nJbb zQ,e  
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转入A的帐户to charge the amount to As account H-p
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以计帐方式付款to pay on account P6Mhbmt9*  
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代理某人||为某人on ones account||on account of one _|''{kj(  
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为自己计算||独立帐目on ones own account U'*t ~x<  
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由某人收益并负风险on ones account and risk||for ones account and risk \sA*V%n  
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由某人负担for ones account||for account of one 3CE[(   
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按某人指示||列入某人帐户by order and for account of one .C]cK%OO N  
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列入5月份帐目for May account OJ4 SbI  
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编入某中帐项下to pass to the account of||to place to the account of kWj \x|E  
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寄出清算书to send in an account||to send in render an account DD
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支票薄cheque book SNT5Amz!  
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支票陈票人cheque drawer PKq
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持票人cheque holder [{&jr]w`|  
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不记名支票cheque to bearer||bearer cheque 
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记名支票||认人支票cheque to order X21dX`eMN  
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到期支票antedated cheque W$?e<@  
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未到期支票postdated cheque $(HjI \%l^  
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保付支票certified cheque 5^)_B;.f  
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未获兑现支票，退票returned cheque GH N3PEJ>  
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横线支票crossed cheque oO=o|w|T  
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普通横线general crossing E8/rZ~0O~  
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特别横线special crossing [!?wyv3  
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空白支票blank cheque )mkS5j`5\  
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失效支票，过期支票stale cheque C+l?k2  
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普通支票open cheque NfF~dK|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eF1.VLI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QHQj/)J8  
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支票换现金||兑现to cash a cheque G?[-cNdk  
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清理票款to clear a cheque ;E's4jWq  
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保证兑现to certify a cheque ;](h2Z`3s  
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填写支票数额to fill up a cheque *8206[y  
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支票上划线to cross a cheque 1"$R 3@s;  
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开发支票to make out a cheque vXf:~G]  
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签发支票，开立支票to draw a cheque||to issue a cheque h60\ Y 8  
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透支支票to overdraw a cheque U IQ 6SvM  
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背书支票to endorse a cheque ] ?9t-  
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请付票款||清付票款to pay a cheque||to honour a cheque E- KK  
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支票退票to dishonour a cheque +/ }_%Cf8  

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拒付支票to refuse a cheque FSVS4mtiX\  
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拒付支票to stop payment of a cheque ny~ W]1  
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提示要求付款to present for payment S8vx[<  
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见票即付持票人payable to bearer sD
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支付指定人payable to order (}6wAfGo  
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已过期||无效out of date||stale >|5XaaDa  
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请给出票人R/D||refer to drawer R&#[6 r(h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _qEWu Do  
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文字与数字不一致words and figures differ HKM~BL "X  
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时间已过account closed O{Dm;@J-aM  
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更改处应加盖印章alterations require initials 10/x'#(  
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时间已过effects not cleared fFjL pl  
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停止付款payment stopped j!6elzg
 
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支票毁损cheque mutilated &b5T
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汇款||寄钱to remit||to send money )3BR[*u
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寄票供取款||支票支付to send a cheque for payment (
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收款人a remittee Uzan7A  
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国外汇票foreign Bill b24NL'jm  
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国内汇票inland Bill 6T R8D\  
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跟单汇票documentary bill y%{*uH}SL  
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空头汇票accommodation bill [$ hptQv  
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原始汇票original bill `E./p  
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改写||换新票据renewed bill P@gu~!  
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即期汇票sight bill||bill on demand g_rA_~dh  
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…days after date||…days after date…日后付款 j\XX:uU _
 
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…months after date||…months after date…月后付款 NZfo`iHAN  
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见票后…日付款…days after sight||…days sight bqZ?uvc3  
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见票后…月付款…months after sight||…months sight [oQ`HX1g  
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同组票据set of bills 902!M65[rG  
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单张汇票sola of exchange||sole of exchange 7|h3.  
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远期汇票usance bill||bill at usance ^Ff~j&L@{  
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长期汇票long bill ,p[\fT($]  
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短期汇票short bill C$AIP\j- )  
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逾期汇票overdue bill &9RW9u "  
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宽限日期days of grace K-"HcH
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电汇telegraphic transfer （T.T） QC\,  
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邮汇postal order||postal note （Am.）||post office order||money order '1kj:Np  
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本票promissory note （P/N） %/6 e"o  
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押汇负责书||押汇保证书letter of hypothecation bzj!d|T`  
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副保||抵押品||付属担保物collateral security "j.oR}s9?#  
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担保书trust receipt||letter of indemnity >jrz;r  
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承兑||认付acceptance y 8d`},  
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单张承兑general acceptance :)J~FV
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有条件承兑qualified acceptance Z:B Y*#B  
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附条件认付conditional acceptance 32-3C6f@oZ  
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部分认付partial acceptance   A^r [_dyZ