[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。   [5$w=u"j  
会计报表statement of account sJ z@7.  
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往来帐目account current CjIu[S1%
 
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现在往来帐||存款额current accout clw%B  
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销货帐account sales SLfFqc+n0  
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共同计算帐项joint account Z?Hs@j  
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未决帐项outstanding account '_k+ WH&  
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贷方帐项credit account||creditor account 6r:?;j~l  
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借方帐项debit account||debtor account ;Vik5)D2D  
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应付帐||应付未付帐account payable G0O#/%%  
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应收帐||应收未收帐account receivable ~_IHaw$hg  
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新交易||新帐new account  c gz
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未决帐||老帐old account \)K^=jM  
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现金帐cash account @';B_iQ  
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流水帐running account ydw)mT44K  
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暂记帐||未定帐suspense account )o-Q!<*1  
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过期帐||延滞帐overdue account||pastdue account U9D!GKVp  
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杂项帐户sundry account V[-jD8='3  
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详细帐单||明细表detail account p!k7C&]E  
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呆帐bad account moP,B~  
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会计项目title of account ^Y-]*8;]  
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会计薄||帐薄account-book \(t@1]&jw  
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营业报告书||损益计算表account of budiness||business report vjjSKP6B  
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借贷细帐||交验帐account rendered <dW]\h?)  
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明细帐account stated l}$ U])an#  
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与…银行开立一户头to open an account with gi0W;q  
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与…银行建立交易to keep account with 6oF7:lt  
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继续记帐to keep account kWdi595  
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与…有交易to have an account with 0
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account ei rzYt  
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清洁帐目||与…停止交易to close ones account with EY \H=@A  
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结帐to close an account Vb9',a?#n  
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清理未付款to ask an account||to demand an account +zy=50,   
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结清差额to balance the account with H/Llj.-jg  
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清算to settle an account||to liquidate an account||to square an account [o?* "c  
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审查帐目||监查帐目to audit an account hcyM6:}  
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检查帐目to examine an account e6!LSx}y  
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转入A的帐户to charge the amount to As account |_yYLYH'   
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以计帐方式付款to pay on account qM.bF&&Go  
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代理某人||为某人on ones account||on account of one ezMI\r6  
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为自己计算||独立帐目on ones own account f-%NaTI  
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由某人收益并负风险on ones account and risk||for ones account and risk C[%OkPR,H  
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由某人负担for ones account||for account of one T8HF|%I  
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按某人指示||列入某人帐户by order and for account of one rs~wv('  
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列入5月份帐目for May account M{*Lp6h  
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编入某中帐项下to pass to the account of||to place to the account of IEzaK  
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寄出清算书to send in an account||to send in render an account V,G|k!!  
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支票薄cheque book !Uq^7Mw  
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支票陈票人cheque drawer :Cp'm'omb  
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持票人cheque holder ]~E0gsq  
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不记名支票cheque to bearer||bearer cheque rhb@FE)Mc  
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记名支票||认人支票cheque to order =-}[^u1  
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到期支票antedated cheque K
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未到期支票postdated cheque I;1lX L  
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保付支票certified cheque 6KOlY>m]  
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未获兑现支票，退票returned cheque [Ts"OPb%~  
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横线支票crossed cheque /0eYMG+K=  
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普通横线general crossing R%c SJ8O#  
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特别横线special crossing &|`C)6[C  
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空白支票blank cheque I'@Ydt2  
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失效支票，过期支票stale cheque uZ=NSbYsA  
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普通支票open cheque YXI'gn2b#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jH6&q
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hnznp1[#@  
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支票换现金||兑现to cash a cheque STJJU]H  
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清理票款to clear a cheque UYz0PSV=.  
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保证兑现to certify a cheque ?Q72;/$  
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填写支票数额to fill up a cheque _Um d  
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支票上划线to cross a cheque r lKlpl  
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开发支票to make out a cheque 1U,1)<z~u  
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签发支票，开立支票to draw a cheque||to issue a cheque .uEPnzi  
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透支支票to overdraw a cheque Y+3!f#exm  
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背书支票to endorse a cheque v-! u\  
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请付票款||清付票款to pay a cheque||to honour a cheque ]1gx#y 2  
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支票退票to dishonour a cheque [q
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拒付支票to refuse a cheque j.:h5Y^N  
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拒付支票to stop payment of a cheque %5*@l vy  
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提示要求付款to present for payment OD=!&LM  
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见票即付持票人payable to bearer 7zTqNnPnf  
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支付指定人payable to order gip/( /NX  
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已过期||无效out of date||stale k6Cn"2q <  
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请给出票人R/D||refer to drawer Z
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  d^|0R  
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文字与数字不一致words and figures differ |3? 8)z\n  
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支票 4l8BQz}sb  

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时间已过account closed NV r0M?`4  
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更改处应加盖印章alterations require initials -p-0;Hy  
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时间已过effects not cleared TQ9D68 ,  
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停止付款payment stopped vs&8wbS)  
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支票毁损cheque mutilated 1MA@JA:T  
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汇款||寄钱to remit||to send money !#?kWAU  
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寄票供取款||支票支付to send a cheque for payment {b!7 .Cd=  
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寄款人a remitter sY;lt.b  
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收款人a remittee '=cKU0 G#  
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国外汇票foreign Bill p/]s)uYp$  
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国内汇票inland Bill GH N3PEJ>  
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跟单汇票documentary bill oO=o|w|T  
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空头汇票accommodation bill RIhOR8)  
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原始汇票original bill R, Ml&4pZ}  
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改写||换新票据renewed bill g#W_S?  
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即期汇票sight bill||bill on demand |Cf mcz(56  
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…days after date||…days after date…日后付款 AQ@v>wr}  
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…months after date||…months after date…月后付款 GNghB(  
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见票后…日付款…days after sight||…days sight .xpmp6-  
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见票后…月付款…months after sight||…months sight sx-F8:Qa  
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同组票据set of bills J~dTVBx  
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单张汇票sola of exchange||sole of exchange #`j][F@N  
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远期汇票usance bill||bill at usance
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长期汇票long bill -kc(u1!  
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短期汇票short bill Nu+wL>t  
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逾期汇票overdue bill 'Q`C[*c  
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宽限日期days of grace u
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电汇telegraphic transfer （T.T） 1g81S_T .  
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邮汇postal order||postal note （Am.）||post office order||money order TnxU/)  
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本票promissory note （P/N） uOb2npPj  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security -7,vtd[h  
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担保书trust receipt||letter of indemnity .&L ^J&V  
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承兑||认付acceptance o6:45  
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单张承兑general acceptance ?{n>EvLY  
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有条件承兑qualified acceptance #,)PN @P  
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附条件认付conditional acceptance )2#vhMpdN  
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部分认付partial acceptance   BZ2nDW*%