[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。   I Ceb2R  
会计报表statement of account ]csfK${  
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往来帐目account current *[Q
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现在往来帐||存款额current accout G!^}z(Mgi  
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销货帐account sales }kCaTI?
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共同计算帐项joint account HqZ3]  
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未决帐项outstanding account L
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贷方帐项credit account||creditor account X<j(AAHE  
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借方帐项debit account||debtor account -VO&#Mt5u  
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应付帐||应付未付帐account payable %+{[%?xh  
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应收帐||应收未收帐account receivable i z0GL&<  
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新交易||新帐new account CBVL/pxy  
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未决帐||老帐old account bRhc8#kw)  
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现金帐cash account /4!.G#DLQ  
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流水帐running account Hy9c<X[F9  
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暂记帐||未定帐suspense account 0|^/e-^  
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过期帐||延滞帐overdue account||pastdue account T0Kjnzs  
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杂项帐户sundry account &-hz&/A,  
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详细帐单||明细表detail account @|i f^  
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呆帐bad account A$a>=U|Z8  
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会计项目title of account 5J
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会计薄||帐薄account-book _Dv<  
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营业报告书||损益计算表account of budiness||business report 1/l;4~p7'  
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借贷细帐||交验帐account rendered f]*_]J/  
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明细帐account stated B\ITXmd   
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与…银行开立一户头to open an account with &E{i#r)'T  
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与…银行建立交易to keep account with Bp.z6x4  
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继续记帐to keep account
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与…有交易to have an account with pH'1be{K  
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作成会计帐||有往来帐项to make out an account with :M %s:,]R  
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清算||清理债务to make up an account %L^S;v3  
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清洁帐目||与…停止交易to close ones account with G#~6a%VW  
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结帐to close an account F%v?,`_&I  
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清理未付款to ask an account||to demand an account OSvv\3=  
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结清差额to balance the account with 8+b ?/Rn0  
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清算to settle an account||to liquidate an account||to square an account cE*Gd^  
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审查帐目||监查帐目to audit an account fy|Ae  
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检查帐目to examine an account a*8^M\>m4  
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转入A的帐户to charge the amount to As account 'WUevPmt  
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以计帐方式付款to pay on account hb>,\46}  
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代理某人||为某人on ones account||on account of one kCRP?sj  
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为自己计算||独立帐目on ones own account ak?XE4-N  
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由某人收益并负风险on ones account and risk||for ones account and risk w*})ZYIUT  
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由某人负担for ones account||for account of one pP&TFy#G+'  
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按某人指示||列入某人帐户by order and for account of one Ld[zOx  
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列入5月份帐目for May account D]9I-
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编入某中帐项下to pass to the account of||to place to the account of bBkF,`/f$  
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寄出清算书to send in an account||to send in render an account g/b_\__A  
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支票薄cheque book _Mf
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支票陈票人cheque drawer *5k" v"NM(  
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持票人cheque holder T`f6`1x  
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不记名支票cheque to bearer||bearer cheque W8Z&J18AU  
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记名支票||认人支票cheque to order 0^4uZeW?  
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到期支票antedated cheque agqB#,i  
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未到期支票postdated cheque yjODa90!G  
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保付支票certified cheque  $9dm2#0d  
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未获兑现支票，退票returned cheque >s}bq#x  
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横线支票crossed cheque 0[@9f1Nk4  
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普通横线general crossing beFVjVVHq  
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特别横线special crossing CZ*c["x2  
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空白支票blank cheque il `O*6-  
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失效支票，过期支票stale cheque nYG$V)iCb  
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普通支票open cheque  K*Y.mM)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8`Fo ^c=j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f^il|Obzl  
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支票换现金||兑现to cash a cheque O1IR+"0  
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清理票款to clear a cheque &gxRw l  
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保证兑现to certify a cheque ;rWgt!l  
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填写支票数额to fill up a cheque S'qEBz  
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支票上划线to cross a cheque AFO g*{1  
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开发支票to make out a cheque @sRRcP~  
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签发支票，开立支票to draw a cheque||to issue a cheque 2='gC|&s6  
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透支支票to overdraw a cheque ^6s <  
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背书支票to endorse a cheque Y`jvza%  
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请付票款||清付票款to pay a cheque||to honour a cheque x!GHUz*:uz  
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支票退票to dishonour a cheque WrH7tz  
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拒付支票to refuse a cheque mUY+v>F  
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拒付支票to stop payment of a cheque _$%.F|:  
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提示要求付款to present for payment 6lw)L  
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见票即付持票人payable to bearer -d]-R?mQ  
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支付指定人payable to order ^\=
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已过期||无效out of date||stale KvENH=oh  
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请给出票人R/D||refer to drawer ?'ID7mL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "ee:Z_Sz  
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文字与数字不一致words and figures differ ]DVZeI03@  
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支票 IoO tn  
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时间已过account closed cmG*"  
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更改处应加盖印章alterations require initials 7<FI[  
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时间已过effects not cleared 8<V6W F`e  
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停止付款payment stopped )~W 35  
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支票毁损cheque mutilated Z;M}.'BE  
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汇款||寄钱to remit||to send money akR+QZ,)  
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寄票供取款||支票支付to send a cheque for payment m~7[fgN2  
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寄款人a remitter T}fH   
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收款人a remittee Buxn!s  
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国外汇票foreign Bill YoC{ t&rY  
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国内汇票inland Bill F7o#KN*.]  
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跟单汇票documentary bill TNi4H:\  
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空头汇票accommodation bill 9^yf'9S1  
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原始汇票original bill $!?tJ@{  
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改写||换新票据renewed bill ^4G%*-   
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即期汇票sight bill||bill on demand c@|!0 U%j  
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…days after date||…days after date…日后付款 Q4H(JD1f)  
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…months after date||…months after date…月后付款 pxGDzU  
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见票后…日付款…days after sight||…days sight wI0NotC  
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见票后…月付款…months after sight||…months sight AhyV  
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同组票据set of bills _L^(CFE  
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单张汇票sola of exchange||sole of exchange  S6d&w6  
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远期汇票usance bill||bill at usance Z[Z3x6 6  
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长期汇票long bill >N bb0T  
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短期汇票short bill 63NhD  
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逾期汇票overdue bill a5dc#f Kf  
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宽限日期days of grace svWQk9d  
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电汇telegraphic transfer （T.T） nYb{?{_ca8  
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邮汇postal order||postal note （Am.）||post office order||money order 2FxrjA  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation DQ`\HY  
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副保||抵押品||付属担保物collateral security [rO TWN  
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担保书trust receipt||letter of indemnity sMDHg
 
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承兑||认付acceptance \1f&D !F]b  
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单张承兑general acceptance yk0#byW`  
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有条件承兑qualified acceptance P^-daRb  
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附条件认付conditional acceptance @A 1Ohl  
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部分认付partial acceptance   gbr-C