[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。   F$r8hj`  
会计报表statement of account M Ia].S#  
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往来帐目account current =D5@PHpv(  
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现在往来帐||存款额current accout {N5g52MN  
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销货帐account sales !Go(8`>  
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共同计算帐项joint account =@pm-rI|-  
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未决帐项outstanding account {DNc7G  
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贷方帐项credit account||creditor account Aog3d\1$  
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借方帐项debit account||debtor account 0O-p(L=  
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应付帐||应付未付帐account payable Byldt  
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应收帐||应收未收帐account receivable 3kR- WgVF,  
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新交易||新帐new account Rp`}"x9  
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未决帐||老帐old account t ?bq~!X  
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现金帐cash account }$qy_Esl  
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流水帐running account /2l4'Q=  
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暂记帐||未定帐suspense account s ^)W?3t]  
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过期帐||延滞帐overdue account||pastdue account bO2$0!=I  
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杂项帐户sundry account JC=Bxv  
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详细帐单||明细表detail account W;KHLHp-  
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呆帐bad account ; $y.+5 q  
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会计项目title of account aaaC8;.  
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会计薄||帐薄account-book (9cIU2e  
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营业报告书||损益计算表account of budiness||business report "jeJV,%  
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借贷细帐||交验帐account rendered *:&fw'vd,  
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明细帐account stated F5MWxAS,>  
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与…银行开立一户头to open an account with o_5|L9  
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与…银行建立交易to keep account with XkK16aLE  
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继续记帐to keep account 2#E;5UYu  
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与…有交易to have an account with 1gt[_P2u  
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作成会计帐||有往来帐项to make out an account with FCP5EN  
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清算||清理债务to make up an account bZlAK)  
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清洁帐目||与…停止交易to close ones account with m0 #hG x  
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结帐to close an account ~ACB#D%  
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清理未付款to ask an account||to demand an account lu{}j4  
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结清差额to balance the account with $K iMu  
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清算to settle an account||to liquidate an account||to square an account _m&VdIPO  
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审查帐目||监查帐目to audit an account 9w(j2i q  
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检查帐目to examine an account 22
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转入A的帐户to charge the amount to As account i" )_M|   
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以计帐方式付款to pay on account :@/fy}!  
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代理某人||为某人on ones account||on account of one pta%%8":  
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为自己计算||独立帐目on ones own account \w:u&6,0O  
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由某人收益并负风险on ones account and risk||for ones account and risk x B?:G  
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由某人负担for ones account||for account of one U\[V !1O  
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按某人指示||列入某人帐户by order and for account of one :}-u`K*  
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列入5月份帐目for May account ~ /[Cgh0  
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编入某中帐项下to pass to the account of||to place to the account of jysV%q 3  
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寄出清算书to send in an account||to send in render an account kziBHis!  
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支票薄cheque book +m.8*^  
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支票陈票人cheque drawer nnNg^<[k3  
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持票人cheque holder % 4"~O _S  
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不记名支票cheque to bearer||bearer cheque :\JbWj_j  
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记名支票||认人支票cheque to order CD1=2  
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到期支票antedated cheque a.IF%hP0xo  

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未到期支票postdated cheque '?gIcWM  
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保付支票certified cheque QeJ.o.m{  
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未获兑现支票，退票returned cheque $A@3ogoS&  
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横线支票crossed cheque Sje0:;;|  
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普通横线general crossing I/V)z9  
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特别横线special crossing 7;}3{z  
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空白支票blank cheque -iDEh_pts  
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失效支票，过期支票stale cheque Q P=[ Vw  
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普通支票open cheque |pH* CCA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]]uzl0LH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [-E{}FL|  
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支票换现金||兑现to cash a cheque Ld\LKwo  
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清理票款to clear a cheque @.Z
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保证兑现to certify a cheque ~U"by_  
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填写支票数额to fill up a cheque hv$uH7Fz  
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支票上划线to cross a cheque p^KlH=1n.6  
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开发支票to make out a cheque dGbU{#"3s  
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签发支票，开立支票to draw a cheque||to issue a cheque g08*}0-k  
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透支支票to overdraw a cheque ^>N8*
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背书支票to endorse a cheque #4P8
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请付票款||清付票款to pay a cheque||to honour a cheque xS=_yO9-  
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支票退票to dishonour a cheque \hs/D+MCk  
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拒付支票to refuse a cheque F(#haJ$>  
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拒付支票to stop payment of a cheque Z;ZuS[Z A  
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提示要求付款to present for payment *i@sUM?K  
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见票即付持票人payable to bearer F"!agc2!  
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支付指定人payable to order Rv98\VD"  
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已过期||无效out of date||stale =4eUAeH {w  
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请给出票人R/D||refer to drawer |pJC:woq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N#4N?BBP"  
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文字与数字不一致words and figures differ y,Jh@n';|  
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支票 (?vK_{  
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时间已过account closed Z^+rQ.%n"&  
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更改处应加盖印章alterations require initials 8'_ 0g[s  
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时间已过effects not cleared qy ,"X)^#  
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停止付款payment stopped =s;M]:  
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支票毁损cheque mutilated :'}@Al9=>  
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汇款||寄钱to remit||to send money m2xBS!fm  
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寄票供取款||支票支付to send a cheque for payment X`:'i?(yj  
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寄款人a remitter SJk>Jt=  
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收款人a remittee 6 o=G 8y  
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国外汇票foreign Bill 632
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国内汇票inland Bill nlGHT  
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跟单汇票documentary bill
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空头汇票accommodation bill fCw*$:O  
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原始汇票original bill /=:j9FF  
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改写||换新票据renewed bill xHA0gZf  
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即期汇票sight bill||bill on demand U7h(`b  
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…days after date||…days after date…日后付款 Yk!/o w@.  
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…months after date||…months after date…月后付款 I:98$r$  
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见票后…日付款…days after sight||…days sight avQJPB)}Sb  
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见票后…月付款…months after sight||…months sight :rMM 4  
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同组票据set of bills <EO$]>;0  
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单张汇票sola of exchange||sole of exchange Ysq'2  
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远期汇票usance bill||bill at usance W&*f#
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长期汇票long bill )a9 ]US^  
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短期汇票short bill N{
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逾期汇票overdue bill dm0QcW4  
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宽限日期days of grace kB?al#`  
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电汇telegraphic transfer （T.T） t`*!w|}(1  
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邮汇postal order||postal note （Am.）||post office order||money order hxCvk/7sT  
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本票promissory note （P/N） :Y9N
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押汇负责书||押汇保证书letter of hypothecation b Q]/?cCYV  
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副保||抵押品||付属担保物collateral security .e=C{  
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担保书trust receipt||letter of indemnity N[kwO1  
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承兑||认付acceptance p.LFVFPT  
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单张承兑general acceptance JV;OGh>  
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有条件承兑qualified acceptance m!<\WN6g  
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附条件认付conditional acceptance ~%YBI9$+  
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部分认付partial acceptance   lT(oL|{#P