[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。   ^~8l|d_  
会计报表statement of account B?$pIG^Mn  
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往来帐目account current jW"C: {Ol;  
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现在往来帐||存款额current accout mS0*%[S {  
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销货帐account sales d*7 Tjs{\  
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共同计算帐项joint account LH3PgGi,  
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未决帐项outstanding account l%rwJLN1  
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贷方帐项credit account||creditor account =uIu0_v  
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借方帐项debit account||debtor account Ga
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应付帐||应付未付帐account payable 1#&*xF"  
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应收帐||应收未收帐account receivable RL[?&L$7^%  
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新交易||新帐new account @c9VCG D  
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未决帐||老帐old account 3;u*_ ]N_  
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现金帐cash account YJ'h=!p}G  
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流水帐running account Mp:tcy,*  
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暂记帐||未定帐suspense account AhZ8B'
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过期帐||延滞帐overdue account||pastdue account ?a+tL'D[  
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杂项帐户sundry account Hc ]/0:  
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详细帐单||明细表detail account cE '`W7&A  
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呆帐bad account q+>J'UGb  
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会计项目title of account +/*g?Vt  
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会计薄||帐薄account-book .Wv2aJq  
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营业报告书||损益计算表account of budiness||business report oj /:  
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借贷细帐||交验帐account rendered |kyxa2F{  
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明细帐account stated ]X?~Cz/wl  
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与…银行开立一户头to open an account with .9_]8 T  
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与…银行建立交易to keep account with R,-y  
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继续记帐to keep account F/sXr(7  
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与…有交易to have an account with Me;@/;c(  
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作成会计帐||有往来帐项to make out an account with 3&.?9  
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清算||清理债务to make up an account g VjI1{WTK  
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清洁帐目||与…停止交易to close ones account with rK)aR  
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结帐to close an account mk.:V64 >;  
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清理未付款to ask an account||to demand an account 25]Mi2 _
 
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结清差额to balance the account with =$;i  
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清算to settle an account||to liquidate an account||to square an account 3qU#Rg ;7  
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审查帐目||监查帐目to audit an account G&$+8r  
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检查帐目to examine an account }mQ7N&cC  
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转入A的帐户to charge the amount to As account Lsv[@Rl  
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以计帐方式付款to pay on account Z ?`  
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代理某人||为某人on ones account||on account of one /
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为自己计算||独立帐目on ones own account q8%T)$!  
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由某人收益并负风险on ones account and risk||for ones account and risk (8DJ
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由某人负担for ones account||for account of one 1%~yb Q  
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按某人指示||列入某人帐户by order and for account of one 88(h`RGMh  
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列入5月份帐目for May account % C ~
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编入某中帐项下to pass to the account of||to place to the account of Y+5nn  
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寄出清算书to send in an account||to send in render an account lnuf_;0  
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支票薄cheque book cojtQD
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支票陈票人cheque drawer k"_i7  
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持票人cheque holder ny# ?^.1  
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不记名支票cheque to bearer||bearer cheque #ra"(/)  
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记名支票||认人支票cheque to order lS"g[O+  
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到期支票antedated cheque w`_cmI  
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未到期支票postdated cheque hM}rf6B  
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保付支票certified cheque M"QT(u+  
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未获兑现支票，退票returned cheque SN w3xO!;&  
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横线支票crossed cheque kb"
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普通横线general crossing :r5DR`Rfm  
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特别横线special crossing %:61@<  
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空白支票blank cheque pPI'0x  
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失效支票，过期支票stale cheque DeqTr:  
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普通支票open cheque 3O{*~D&n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UNx|+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NO(^P+s  
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支票换现金||兑现to cash a cheque $!~R'N c  
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清理票款to clear a cheque +C
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保证兑现to certify a cheque nC-=CMWWr  
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填写支票数额to fill up a cheque J%8M+!`F  
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支票上划线to cross a cheque &E {CQ#k  
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开发支票to make out a cheque .f1  
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签发支票，开立支票to draw a cheque||to issue a cheque d|P,e;m-  
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透支支票to overdraw a cheque e(e_p#  
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背书支票to endorse a cheque *3uBS2Ld  
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请付票款||清付票款to pay a cheque||to honour a cheque 11'^JmKA  
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支票退票to dishonour a cheque J?oI%r7^  
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拒付支票to refuse a cheque wjq;9%eXk  

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拒付支票to stop payment of a cheque xj ?#
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提示要求付款to present for payment KT4h3D`,  
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见票即付持票人payable to bearer f:\)oIW9Kk  
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支付指定人payable to order 3P.v#TEst  
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已过期||无效out of date||stale ?rJe"TOIy  
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请给出票人R/D||refer to drawer !y$:}W?_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8|"26UwD/  
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文字与数字不一致words and figures differ
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支票 tKX+eA]  
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时间已过account closed @2`$ XWD  
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更改处应加盖印章alterations require initials /Xm4%~b_gj  
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时间已过effects not cleared BY5ODc$  
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停止付款payment stopped q2e=(]rKE{  
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支票毁损cheque mutilated NVX@1}  
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汇款||寄钱to remit||to send money h0aK}`/a  
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寄票供取款||支票支付to send a cheque for payment !zQbF&>  
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寄款人a remitter ?p'DgL{  
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收款人a remittee ( u^`3=%n  
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国外汇票foreign Bill VCX^D)[-  
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国内汇票inland Bill yi;pn Z  
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跟单汇票documentary bill 0fog/c#q(  
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空头汇票accommodation bill LUzn7FZk  
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原始汇票original bill E1D0un  
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改写||换新票据renewed bill >0JCu^9  
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即期汇票sight bill||bill on demand tu's]3RE  
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…days after date||…days after date…日后付款 30W.ks5(  
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…months after date||…months after date…月后付款 3qkPe_<I  
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见票后…日付款…days after sight||…days sight gh `]OxA  
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见票后…月付款…months after sight||…months sight $IqubC>O  
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同组票据set of bills Q<Qd*v&-  
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单张汇票sola of exchange||sole of exchange e>x+Xj1  
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远期汇票usance bill||bill at usance v]#[bqB.b  
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长期汇票long bill 1DlXsup&?#  
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短期汇票short bill c-"vQ>ux+  
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逾期汇票overdue bill 5,+fM6^V  
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宽限日期days of grace h]vEXWpG]  
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电汇telegraphic transfer （T.T） xd\ml 37~  
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邮汇postal order||postal note （Am.）||post office order||money order z<%dWz  
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本票promissory note （P/N） ?_r{G7|D  
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押汇负责书||押汇保证书letter of hypothecation y\,,hs   
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副保||抵押品||付属担保物collateral security ;NQ}c"9  
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担保书trust receipt||letter of indemnity fhyoSRLR:  
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承兑||认付acceptance xm5?C>vu(  
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单张承兑general acceptance ex^9 l b  
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有条件承兑qualified acceptance X,Rl&K\b"  
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附条件认付conditional acceptance bxzx@sF2l  
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部分认付partial acceptance   aXzb]">