[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。   %sxLxx_x!  
会计报表statement of account Jmrs@  
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往来帐目account current 5$f vI#NO<  

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现在往来帐||存款额current accout %J(y2 }  
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销货帐account sales j5Kw0Wy7  
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共同计算帐项joint account 1 aWzd[i  
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未决帐项outstanding account }L mhM  
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贷方帐项credit account||creditor account H<_BnT#  
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借方帐项debit account||debtor account qt_ocOr  
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应付帐||应付未付帐account payable -R%T Dx  
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应收帐||应收未收帐account receivable 6 /-]  
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新交易||新帐new account /x%h@Cn!  
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未决帐||老帐old account ]MD,{T9l\>  
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现金帐cash account EdL2t``  
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流水帐running account TWzlF>4N  
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暂记帐||未定帐suspense account is~"yE7  
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过期帐||延滞帐overdue account||pastdue account $-D}y:  
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杂项帐户sundry account 2LfiaHO  
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详细帐单||明细表detail account Vu`5/QDq  
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呆帐bad account #fYRsVQ  
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会计项目title of account gt(^9t;  
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会计薄||帐薄account-book ZZ>"LH  
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营业报告书||损益计算表account of budiness||business report F?z:[1(:  
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借贷细帐||交验帐account rendered  Vp7
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明细帐account stated DPlDuUOd  
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与…银行开立一户头to open an account with 5tI#UBha  
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与…银行建立交易to keep account with x?UAj8z6  
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继续记帐to keep account dWx@<(`OC  
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与…有交易to have an account with 5hH LC7tT9  
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作成会计帐||有往来帐项to make out an account with eslv
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清算||清理债务to make up an account nQOzKw<j%  
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清洁帐目||与…停止交易to close ones account with a/v]E]=qI  
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结帐to close an account ,1g_{dMx  
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清理未付款to ask an account||to demand an account )QWhzY  
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结清差额to balance the account with qw*) R#=  
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清算to settle an account||to liquidate an account||to square an account obGhO  
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审查帐目||监查帐目to audit an account RH:vd|q+  
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检查帐目to examine an account $bD`B'5  
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转入A的帐户to charge the amount to As account (/0dtJ  
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以计帐方式付款to pay on account 5]GgjQ  
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代理某人||为某人on ones account||on account of one :\I*_00!  
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为自己计算||独立帐目on ones own account yoJ.[M4q  
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由某人收益并负风险on ones account and risk||for ones account and risk o$Ylqb#  
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由某人负担for ones account||for account of one ?;_>BX|Zjl  
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按某人指示||列入某人帐户by order and for account of one %$kd`Rl}  
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列入5月份帐目for May account f1v4h[)-
  
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编入某中帐项下to pass to the account of||to place to the account of ~bm'i%$k  
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寄出清算书to send in an account||to send in render an account UgK c2~  
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支票薄cheque book A6 .wXv,  
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支票陈票人cheque drawer +-(,'slov  
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持票人cheque holder b}ya9tCl;  
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不记名支票cheque to bearer||bearer cheque s2NBYDi$?  
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记名支票||认人支票cheque to order G"E_4YkJ  
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到期支票antedated cheque {ri={p]l  
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未到期支票postdated cheque *9$SFe|&n:  
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保付支票certified cheque Y 0Fq
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未获兑现支票，退票returned cheque z8awND  
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横线支票crossed cheque oC49c~`8  
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普通横线general crossing l#1#3F  
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特别横线special crossing 'xj5R=V  
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空白支票blank cheque CAC4A
  
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失效支票，过期支票stale cheque ,P`NtTN-  
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普通支票open cheque ,7Hyrx`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (vZ-0Ep}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .6C/,rQ?c  
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支票换现金||兑现to cash a cheque d2#
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清理票款to clear a cheque #\l
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保证兑现to certify a cheque ;(/go\m tB  
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填写支票数额to fill up a cheque MZ,1mR  
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支票上划线to cross a cheque kx;X:I(5&P  
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开发支票to make out a cheque #!R>`l(S  
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签发支票，开立支票to draw a cheque||to issue a cheque ,]2?S5R  
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透支支票to overdraw a cheque 'OtTq8G  
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背书支票to endorse a cheque nd8<*ru$  
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请付票款||清付票款to pay a cheque||to honour a cheque h(/? 81:  
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支票退票to dishonour a cheque '\#q7YjaL  
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拒付支票to refuse a cheque A`3KE9ED  
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拒付支票to stop payment of a cheque ta)gOc)r R  
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提示要求付款to present for payment F+H]{ss >  
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见票即付持票人payable to bearer aze#Cn,P}  
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支付指定人payable to order =T[P  
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已过期||无效out of date||stale nnPT08$  
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请给出票人R/D||refer to drawer 9Ad%~qciY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |-=-/u1  
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文字与数字不一致words and figures differ bW W!,- |R  
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支票
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时间已过account closed %.$!VTO"  
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更改处应加盖印章alterations require initials Zl3l=x h  
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时间已过effects not cleared \xS X'/G  
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停止付款payment stopped xCL)<8[R,}  
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支票毁损cheque mutilated k`>qb8,  
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汇款||寄钱to remit||to send money %t_'rv  
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寄票供取款||支票支付to send a cheque for payment puMVvo  
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寄款人a remitter gs1  
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收款人a remittee FsUH/Y y  
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国外汇票foreign Bill _RcEfT  
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国内汇票inland Bill EM<W+YU  
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跟单汇票documentary bill uu4!e{K  
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空头汇票accommodation bill 1;./e&%%  
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原始汇票original bill ~+ae68{p  
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改写||换新票据renewed bill hDJ+Rk@  
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即期汇票sight bill||bill on demand 78T;b7!-C  
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…days after date||…days after date…日后付款 f3,Xb ]h  
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…months after date||…months after date…月后付款 ~Gg19x.#uW  
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见票后…日付款…days after sight||…days sight YS9)%F=X  
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见票后…月付款…months after sight||…months sight I`{=[.c  
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同组票据set of bills /KiaLS  
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单张汇票sola of exchange||sole of exchange W70BRXe04D  
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远期汇票usance bill||bill at usance U$ZbBVa`~  
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长期汇票long bill f`J[u!Ja  
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短期汇票short bill 9Xh<vh8&  
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逾期汇票overdue bill 'xOH~RlE
 
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宽限日期days of grace 1$c[G}h  
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电汇telegraphic transfer （T.T） 7 (i\?  
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邮汇postal order||postal note （Am.）||post office order||money order ubi6=  
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本票promissory note （P/N） %t-}dC&  
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押汇负责书||押汇保证书letter of hypothecation yH@2nAn  
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副保||抵押品||付属担保物collateral security V_Y2@4  
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担保书trust receipt||letter of indemnity `l}r&z(8  
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承兑||认付acceptance &uv7`VT  
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单张承兑general acceptance PxZMH=  
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有条件承兑qualified acceptance xHdv?69,  
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附条件认付conditional acceptance q1 o)l  
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部分认付partial acceptance   |zSoA=7?