[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。   s^x ,S  
会计报表statement of account +O%a:d%  
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往来帐目account current >O[^\H!\  
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现在往来帐||存款额current accout 9Y*VzQE  
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销货帐account sales B3i=pcef  
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共同计算帐项joint account 6CzvRvA*P  
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未决帐项outstanding account ZYp-dlEXq  
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贷方帐项credit account||creditor account x[,wJzp\6  
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借方帐项debit account||debtor account #._6lESK  
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应付帐||应付未付帐account payable bJ5z??  
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应收帐||应收未收帐account receivable (VF4]  
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新交易||新帐new account _|V+["IS  
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未决帐||老帐old account Hr.JZ>~<  
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现金帐cash account Zvw3C%In  
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流水帐running account ]m,p3  
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暂记帐||未定帐suspense account LfSUY  
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过期帐||延滞帐overdue account||pastdue account FbT&w4Um=  
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杂项帐户sundry account {Ao^3vB  
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详细帐单||明细表detail account Cjb p-  
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呆帐bad account DY27'`n6  
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会计项目title of account K&oO+G^f  
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会计薄||帐薄account-book Ceb i9R[  
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营业报告书||损益计算表account of budiness||business report +Rd{ ?)2~  
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借贷细帐||交验帐account rendered ZdzGJ[$  
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明细帐account stated \Vq;j 1  
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与…银行开立一户头to open an account with Nd)o1{I  
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与…银行建立交易to keep account with QrA+W\=_`y  
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继续记帐to keep account o8"xoXK5xf  
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与…有交易to have an account with zYJx oC{  
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作成会计帐||有往来帐项to make out an account with w+D5a VJ  
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清算||清理债务to make up an account mY9K
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清洁帐目||与…停止交易to close ones account with tam/FzVw  
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结帐to close an account vZsVxx99  
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清理未付款to ask an account||to demand an account vA`.8U 0S  
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结清差额to balance the account with @TDcj~oR?  
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清算to settle an account||to liquidate an account||to square an account %cL:*D4oz  
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审查帐目||监查帐目to audit an account K<(RV h  
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检查帐目to examine an account g<Xwk2_=g  
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转入A的帐户to charge the amount to As account 2)YLs5>W%  
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以计帐方式付款to pay on account TPuzL(ws  
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代理某人||为某人on ones account||on account of one vP!gLN]TV  
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为自己计算||独立帐目on ones own account '(}BfDP  
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由某人收益并负风险on ones account and risk||for ones account and risk Nnw iH  
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由某人负担for ones account||for account of one ak zb<aT  
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按某人指示||列入某人帐户by order and for account of one p|%)uA3'/  
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列入5月份帐目for May account =0Mmxd&o=M  
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编入某中帐项下to pass to the account of||to place to the account of ZyG528O22  
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寄出清算书to send in an account||to send in render an account > 01k u  
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支票薄cheque book R!O'DM+  
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支票陈票人cheque drawer Cpl\}Qn  
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持票人cheque holder ^J327  
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不记名支票cheque to bearer||bearer cheque rei<{woX  
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记名支票||认人支票cheque to order d(tq;2-  
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到期支票antedated cheque XG0,
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未到期支票postdated cheque ,E_hG3}}  
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保付支票certified cheque : "UBeo<Z  
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未获兑现支票，退票returned cheque sGV%O=9?2  
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横线支票crossed cheque VBOq~>V6(v  
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普通横线general crossing fPst<)  
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特别横线special crossing zdr?1=  
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空白支票blank cheque 
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失效支票，过期支票stale cheque WO]dWO6Mm  
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普通支票open cheque "}EydG"=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6zyozJA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JrO2"S  
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支票换现金||兑现to cash a cheque nsYS0  
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清理票款to clear a cheque ^oM*f{9  
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保证兑现to certify a cheque 6:J @  
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填写支票数额to fill up a cheque TR|G4l?  
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支票上划线to cross a cheque e%#9
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开发支票to make out a cheque x-Yt@}6mvl  
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签发支票，开立支票to draw a cheque||to issue a cheque 76(&O  
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透支支票to overdraw a cheque xqX~nV#TB  
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背书支票to endorse a cheque J8~3LE )G  
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请付票款||清付票款to pay a cheque||to honour a cheque rQ LNo,  
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支票退票to dishonour a cheque }r9f}yX9Q  
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拒付支票to refuse a cheque 7{2knm^  
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拒付支票to stop payment of a cheque Cir==7A0  
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提示要求付款to present for payment zH.DyD5T;  
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见票即付持票人payable to bearer ]@)X3}"!  
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支付指定人payable to order |.0/~Xy-  
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已过期||无效out of date||stale k:nr!Y<  
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请给出票人R/D||refer to drawer !-m(1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?kI-o0@O.  
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文字与数字不一致words and figures differ _>9|"seR  
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支票
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时间已过account closed 
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更改处应加盖印章alterations require initials Z,M?!vK  
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时间已过effects not cleared "WdGY*r  
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停止付款payment stopped [ dpd-s  
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支票毁损cheque mutilated G"T)+!6t  
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汇款||寄钱to remit||to send money GNS5v-"H  
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寄票供取款||支票支付to send a cheque for payment \$}xt`6p  
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寄款人a remitter Z$ Fh4  
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收款人a remittee m(,vymt  
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国外汇票foreign Bill Z#BwJHh  
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国内汇票inland Bill mq`N&ABO!K  
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跟单汇票documentary bill /Mb?dVwA  
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空头汇票accommodation bill Ap9CQ h=!  
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原始汇票original bill V|zz
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改写||换新票据renewed bill `Jhu&MWg  
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即期汇票sight bill||bill on demand }WS%
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…days after date||…days after date…日后付款 #x$.  
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…months after date||…months after date…月后付款 CT+pkNC  
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见票后…日付款…days after sight||…days sight | VPs5  

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见票后…月付款…months after sight||…months sight He}qgE>Us  
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同组票据set of bills "gjy+eosY  
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单张汇票sola of exchange||sole of exchange T5?@'b8F6  
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远期汇票usance bill||bill at usance Z y _A3m{  
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长期汇票long bill S {gB~W  
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短期汇票short bill e}Cp;c]=  
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逾期汇票overdue bill ~c~N _b  
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宽限日期days of grace ts/rV#s~  
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电汇telegraphic transfer （T.T） CIAHsbn.A  
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邮汇postal order||postal note （Am.）||post office order||money order SE/GT:}  
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本票promissory note （P/N） 0J7)UqMf.  
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押汇负责书||押汇保证书letter of hypothecation F33&A<(,  
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副保||抵押品||付属担保物collateral security 7qj <|US  
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担保书trust receipt||letter of indemnity H:byCFN-  
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承兑||认付acceptance %_Gc9SI  

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单张承兑general acceptance 2VObj7F  
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有条件承兑qualified acceptance iV<4#aBg  
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附条件认付conditional acceptance %6Wv-:LY  
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部分认付partial acceptance   ?Pg{nlJvq