[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。   bYc V$KJk  
会计报表statement of account %{7|1>8  
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往来帐目account current
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现在往来帐||存款额current accout OP;v bZ  
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销货帐account sales 2_)\a(.Qu  
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共同计算帐项joint account &C:IX\  
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未决帐项outstanding account M|VyV(f  
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贷方帐项credit account||creditor account 9
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借方帐项debit account||debtor account \S_Ou   
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应付帐||应付未付帐account payable r`$OO,W  
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应收帐||应收未收帐account receivable %W'v}p  
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新交易||新帐new account c>, KZ!  
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未决帐||老帐old account 09|K>UC)v  
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现金帐cash account ,%6P0 #-  
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流水帐running account x%s-
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暂记帐||未定帐suspense account H[{F'c[e  
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过期帐||延滞帐overdue account||pastdue account H6kR)~zhf  
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杂项帐户sundry account |^0XYBxQ  
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详细帐单||明细表detail account .nB0 h  
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呆帐bad account -jW.TT h]  
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会计项目title of account Ed"h16j?z  
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会计薄||帐薄account-book U(a#@K!H  
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营业报告书||损益计算表account of budiness||business report mN~ci 0  
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借贷细帐||交验帐account rendered 11TL~xFh  
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明细帐account stated ,X#2\r<|  
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与…银行开立一户头to open an account with ?a8^1:  
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与…银行建立交易to keep account with ?$vCW|f  
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继续记帐to keep account K17j$o^6KK  
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与…有交易to have an account with 8s"%u )  
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作成会计帐||有往来帐项to make out an account with Ge2q%  
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清算||清理债务to make up an account {/"2Vk<H8  
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清洁帐目||与…停止交易to close ones account with u\ #"L  
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结帐to close an account t\NqR  
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清理未付款to ask an account||to demand an account Ey_" ~OB  
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结清差额to balance the account with TcIcS]w%  
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清算to settle an account||to liquidate an account||to square an account gg[WlRQK4A  
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审查帐目||监查帐目to audit an account 3{ LP?w:@  
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检查帐目to examine an account IIg^FZ*]_  
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转入A的帐户to charge the amount to As account CZ(/=3,3n  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one @c<3b2  
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为自己计算||独立帐目on ones own account : y5<go8e  
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由某人收益并负风险on ones account and risk||for ones account and risk XLAN Np%E  
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由某人负担for ones account||for account of one c8L~S/t  
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按某人指示||列入某人帐户by order and for account of one b
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列入5月份帐目for May account kMtwiB|7j  
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编入某中帐项下to pass to the account of||to place to the account of `FYv3w2  
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寄出清算书to send in an account||to send in render an account :E>HE,1b+  
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支票薄cheque book 7VMvF/ap]u  
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支票陈票人cheque drawer ,`gl&iB  
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持票人cheque holder SE),":aY  
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不记名支票cheque to bearer||bearer cheque Iz ;G*W18  
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记名支票||认人支票cheque to order :{oZ~<  
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到期支票antedated cheque |b-]n"}c>  
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未到期支票postdated cheque Db6om7N  
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保付支票certified cheque 'k4 E4OB  
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未获兑现支票，退票returned cheque D5:{fWVsV/  
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横线支票crossed cheque A?`jnRo=\  
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普通横线general crossing dlG=Vq&Y  
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特别横线special crossing y|Ir._bt  
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空白支票blank cheque -CRQ&#p1]  
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失效支票，过期支票stale cheque QjC22lW-  
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普通支票open cheque +n7?S~R$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iR\Hv'|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3  E3qd'  
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支票换现金||兑现to cash a cheque >+mD$:L  
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清理票款to clear a cheque ~h"/Tce  
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保证兑现to certify a cheque a,o_`s<  
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填写支票数额to fill up a cheque '&99?s`u  
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支票上划线to cross a cheque ,+;:3gRk9  
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开发支票to make out a cheque 1G7b%yPA  
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签发支票，开立支票to draw a cheque||to issue a cheque =V97;kq+v  
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透支支票to overdraw a cheque ,uz ]V1  
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背书支票to endorse a cheque /$"[k2 N  
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请付票款||清付票款to pay a cheque||to honour a cheque fU2qrcVu  
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支票退票to dishonour a cheque _U|7'^|  
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拒付支票to refuse a cheque +~sd"v6  
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拒付支票to stop payment of a cheque aaWJ* >rJ  
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提示要求付款to present for payment Ix
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见票即付持票人payable to bearer }b["Jk\2  
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支付指定人payable to order J_#R 87  
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已过期||无效out of date||stale IvBGpT"(I  
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请给出票人R/D||refer to drawer L0h G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0~E 6QhV:  
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文字与数字不一致words and figures differ MR9/Y:Nm  
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支票 ;( KMGir
 
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时间已过account closed L~0& Q  
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更改处应加盖印章alterations require initials ?n*f y  
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时间已过effects not cleared d^aNR Lv  
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停止付款payment stopped o>u!CL<  
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支票毁损cheque mutilated Y+qus  
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汇款||寄钱to remit||to send money 0^iJlR 2  
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寄票供取款||支票支付to send a cheque for payment bA+[{  
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寄款人a remitter &<{}8/x8(  
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收款人a remittee @YNGxg~*g  
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国外汇票foreign Bill TPqvp|~2  
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国内汇票inland Bill .r*#OUC  
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跟单汇票documentary bill f:FpyCo=9  
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空头汇票accommodation bill {)uU6z {'  
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原始汇票original bill h/{8bC@bi  
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改写||换新票据renewed bill a6P !Wzb  
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即期汇票sight bill||bill on demand b bO+%-(X  
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…days after date||…days after date…日后付款 ;i/"$K  
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…months after date||…months after date…月后付款 gfxoJihE  
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见票后…日付款…days after sight||…days sight (2cGHYU3N<  
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见票后…月付款…months after sight||…months sight MkkA{p  
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同组票据set of bills 1V#0\1sj  
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单张汇票sola of exchange||sole of exchange t>XZ3  
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远期汇票usance bill||bill at usance ^ b=5 6~[  
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长期汇票long bill 6'S5sR A  
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短期汇票short bill X@cO
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逾期汇票overdue bill ER4j =O#  
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宽限日期days of grace }k7t#O  
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电汇telegraphic transfer （T.T） }_vUsjK  
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邮汇postal order||postal note （Am.）||post office order||money order t7].33%\  
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本票promissory note （P/N） )CAEqP  
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押汇负责书||押汇保证书letter of hypothecation Jq8CII  
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副保||抵押品||付属担保物collateral security Mb0l*'ZF  
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担保书trust receipt||letter of indemnity n9p_D  
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承兑||认付acceptance S>y(3E]I  
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单张承兑general acceptance Nd] w I|>  
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有条件承兑qualified acceptance xP+HdA2X  
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附条件认付conditional acceptance >^\}"dEvr  
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部分认付partial acceptance   s'Op|`&X