[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。   Z&U:KrFH  
会计报表statement of account @`dlhz  
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往来帐目account current mEsb_3?#+  
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现在往来帐||存款额current accout WgqSw%:$H  
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销货帐account sales +{RTz)e?*  
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共同计算帐项joint account ?_i>Kx  
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未决帐项outstanding account xcU!bDV  
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贷方帐项credit account||creditor account ao"2kqa)r  
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借方帐项debit account||debtor account uVCH<6Cp  
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应付帐||应付未付帐account payable "`V@?+3  
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应收帐||应收未收帐account receivable IBo  
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新交易||新帐new account wW1VOj=6V"  
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未决帐||老帐old account g"1V]  
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现金帐cash account  pE)NSZ  
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流水帐running account 6/mz.,g2  
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暂记帐||未定帐suspense account W_`]7RO8  
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过期帐||延滞帐overdue account||pastdue account @"MYq#2c$  
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杂项帐户sundry account l5{60$g  
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详细帐单||明细表detail account 6MT (k:  
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呆帐bad account 3 y}E*QE  
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会计项目title of account [ ulub|  
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会计薄||帐薄account-book #uhUZq  
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营业报告书||损益计算表account of budiness||business report 5CFNBb%Xy  
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借贷细帐||交验帐account rendered ZZT #V%Q=u  
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明细帐account stated t5-O-AI[b{  
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与…银行开立一户头to open an account with >NKJ@4Y  
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与…银行建立交易to keep account with qiNVaV\wr|  
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继续记帐to keep account ==dKC;  
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与…有交易to have an account with %2}fW\%'  
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作成会计帐||有往来帐项to make out an account with hYW9a` Ht/  
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清算||清理债务to make up an account Y sM*d  
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清洁帐目||与…停止交易to close ones account with IVR%H_uz  
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结帐to close an account @-$8)?`q  
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清理未付款to ask an account||to demand an account 7r:h_r-  
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结清差额to balance the account with -#v~;Ci  
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清算to settle an account||to liquidate an account||to square an account (80m'.X  
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审查帐目||监查帐目to audit an account t-\+t<;
 
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检查帐目to examine an account Uj!3MF  
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转入A的帐户to charge the amount to As account 'a~@q~!  
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以计帐方式付款to pay on account `^M ]|7  
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代理某人||为某人on ones account||on account of one pKSCC"i&j  
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为自己计算||独立帐目on ones own account '.A!IGsj  
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由某人收益并负风险on ones account and risk||for ones account and risk 5!c/J:z  
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由某人负担for ones account||for account of one I Xc
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account u0C:q`;z  
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编入某中帐项下to pass to the account of||to place to the account of vhe Y F@  
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寄出清算书to send in an account||to send in render an account nrEI0E9  
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支票薄cheque book 1/dL-"*0  
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支票陈票人cheque drawer .S` q2C\  
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持票人cheque holder N/a4Gl(  
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不记名支票cheque to bearer||bearer cheque g]~vZj  
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记名支票||认人支票cheque to order :6Ri%  Nb  
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到期支票antedated cheque x^s,<G  
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未到期支票postdated cheque E\iK_'#  
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保付支票certified cheque f+e"`80$*C  
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未获兑现支票，退票returned cheque `Vvi]>,cg`  
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横线支票crossed cheque O-, "/Z  
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普通横线general crossing X,Ql6uO  
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特别横线special crossing +\=g&G,  
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空白支票blank cheque ItVN,sVJb  
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失效支票，过期支票stale cheque _
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普通支票open cheque o\8?CNm1(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6]7c
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4 OPY  
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支票换现金||兑现to cash a cheque u=:f%l  
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清理票款to clear a cheque V 20h\(\\  
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保证兑现to certify a cheque 1Q@]b_"Xh  
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填写支票数额to fill up a cheque i{^T;uAE  
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支票上划线to cross a cheque T;6MUmyC  
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开发支票to make out a cheque 8}|et~7!  
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签发支票，开立支票to draw a cheque||to issue a cheque GLsa]}m,9  
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透支支票to overdraw a cheque A3eCI  
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背书支票to endorse a cheque l*l*5hA  
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请付票款||清付票款to pay a cheque||to honour a cheque h%/BZC^L]|  
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支票退票to dishonour a cheque %#2 $B+  
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拒付支票to refuse a cheque @f-:C+(Nsg  
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拒付支票to stop payment of a cheque ]y@A =nR  
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提示要求付款to present for payment phy}Hk/  
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见票即付持票人payable to bearer e"hfeNphz  
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支付指定人payable to order x0# Bc7y  
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已过期||无效out of date||stale L"b&O<No  
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请给出票人R/D||refer to drawer ?F05BS#)X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :SaZhY  
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文字与数字不一致words and figures differ |.@!CqJ  

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支票 boojq{cvYA  
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时间已过account closed "AagTFs(i  
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更改处应加盖印章alterations require initials { {\oC$  
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时间已过effects not cleared %V=%ARP|  
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停止付款payment stopped Un]wP`  
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支票毁损cheque mutilated Qhj']>#g  
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汇款||寄钱to remit||to send money 9JdJn>  
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寄票供取款||支票支付to send a cheque for payment Mst%]@TG  
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寄款人a remitter -L/%2 X  
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收款人a remittee JLm3qIC  
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国外汇票foreign Bill hr]+4!/  
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国内汇票inland Bill [.>=>KJ_  
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跟单汇票documentary bill fDDpR=  
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空头汇票accommodation bill $W|JQ h  
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原始汇票original bill V06*qQ[  
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改写||换新票据renewed bill ;R6f9tu2  
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即期汇票sight bill||bill on demand Vsi:O7|+ }  
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…days after date||…days after date…日后付款 Zsapu1HoL\  
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…months after date||…months after date…月后付款 5 v.&|[\k  
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见票后…日付款…days after sight||…days sight J8\l'}?&  
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见票后…月付款…months after sight||…months sight _t,aPowX  
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同组票据set of bills .4ww5k>  
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单张汇票sola of exchange||sole of exchange b,:^\HKC  

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远期汇票usance bill||bill at usance q;R&valn  
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长期汇票long bill Vc(kw7  
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短期汇票short bill Vxrj(knck,  
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逾期汇票overdue bill V1P]pP  
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宽限日期days of grace F+VNrt-  
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电汇telegraphic transfer （T.T） Q2oo\  
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邮汇postal order||postal note （Am.）||post office order||money order ?.ObHV*k  
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本票promissory note （P/N） '%_K"r
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押汇负责书||押汇保证书letter of hypothecation 9pi{)PDJ  
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副保||抵押品||付属担保物collateral security ^^k9Acd~p  
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担保书trust receipt||letter of indemnity 5m@'( ]j  
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承兑||认付acceptance :SwA) (1  
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单张承兑general acceptance s 7%iuP  
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有条件承兑qualified acceptance (,mV6U%  
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附条件认付conditional acceptance "`S?q G  
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部分认付partial acceptance   :|&6x!