[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。   M!mw6';k  
会计报表statement of account OcPgw/ I  
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往来帐目account current \`["IkSg7  
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现在往来帐||存款额current accout 4 X7J~  
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销货帐account sales ~x/ka43  
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共同计算帐项joint account |<,0 *2  
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未决帐项outstanding account ot2zY dWAz  
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贷方帐项credit account||creditor account nK+ke)'Zv=  
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借方帐项debit account||debtor account D}X6I#U'/  
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应付帐||应付未付帐account payable cuumQQ  
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应收帐||应收未收帐account receivable z_lKq}^~6  
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新交易||新帐new account 7)[Ve1;/N  
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未决帐||老帐old account GiM-8y~  
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现金帐cash account -ZSN0Xk  
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流水帐running account F<6(Hw#>  
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暂记帐||未定帐suspense account (tVT&eO  
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过期帐||延滞帐overdue account||pastdue account )$i,e`T   

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杂项帐户sundry account {'wvb "b  
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详细帐单||明细表detail account ,K\7y2/  
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呆帐bad account c?_7e9 }2  
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会计项目title of account ;Bz|hB{  
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会计薄||帐薄account-book &QfEDDJ  
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营业报告书||损益计算表account of budiness||business report cf"&22TQ+Z  
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借贷细帐||交验帐account rendered G93V=Bk=  
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明细帐account stated 3ddw'b'aQ  
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与…银行开立一户头to open an account with 25vjn 1$sW  
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与…银行建立交易to keep account with Q0jg(=9wP  
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继续记帐to keep account >M{98NH  
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与…有交易to have an account with Km= Y^x0  
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作成会计帐||有往来帐项to make out an account with O-UA2?N@j  
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清算||清理债务to make up an account LB]3-F
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清洁帐目||与…停止交易to close ones account with 4<UAT|L^`  
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结帐to close an account ,GVX1B?  
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清理未付款to ask an account||to demand an account ue7D' UZL>  
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结清差额to balance the account with pl@K"PRE  
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清算to settle an account||to liquidate an account||to square an account #U%HGTE0  
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审查帐目||监查帐目to audit an account q+8de_"]  
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检查帐目to examine an account ;J+iwS*Z  
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转入A的帐户to charge the amount to As account .3_u5N|[=W  
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以计帐方式付款to pay on account V73/q  
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代理某人||为某人on ones account||on account of one Io
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为自己计算||独立帐目on ones own account K0vS  
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由某人收益并负风险on ones account and risk||for ones account and risk D{7^y>8_Y-  
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由某人负担for ones account||for account of one =#Jx~d[C  
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按某人指示||列入某人帐户by order and for account of one q4!\^HwQ  
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列入5月份帐目for May account bnvY2-O6  
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编入某中帐项下to pass to the account of||to place to the account of G"(aoy, co  
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寄出清算书to send in an account||to send in render an account \BfMCA/  
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支票薄cheque book NB^Al/V@  
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支票陈票人cheque drawer jvR (e"  
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持票人cheque holder rk;]7Wu  
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不记名支票cheque to bearer||bearer cheque yeIS}O  
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记名支票||认人支票cheque to order $7Z-Nn38  
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到期支票antedated cheque LN$T.r+  
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未到期支票postdated cheque rxy5Nrue  
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保付支票certified cheque )ryPK"V  
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未获兑现支票，退票returned cheque v,~fG
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横线支票crossed cheque 8D?$@!-  
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普通横线general crossing ; 5[W*,7s  
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特别横线special crossing EDnZ/)6Gg  
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空白支票blank cheque C v*K.T  
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失效支票，过期支票stale cheque v*As:;D_  
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普通支票open cheque i!RYrae  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @}{uibLD\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +IjBeQ?  
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支票换现金||兑现to cash a cheque BxQ,T@  
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清理票款to clear a cheque 2:nI4S  
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保证兑现to certify a cheque F:Ps>  
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填写支票数额to fill up a cheque `f~$h?}3-@  
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支票上划线to cross a cheque %,ScGQE   
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开发支票to make out a cheque /nX_Q?mo  
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签发支票，开立支票to draw a cheque||to issue a cheque 8xhx*A  
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透支支票to overdraw a cheque ! R3P@,j  
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背书支票to endorse a cheque uZ>q$ F  
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请付票款||清付票款to pay a cheque||to honour a cheque VEn3b  
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支票退票to dishonour a cheque ;c DMcKKIA  
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拒付支票to refuse a cheque o ayu*a.  
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拒付支票to stop payment of a cheque HJ0;BD.]  
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提示要求付款to present for payment V|}9bNF  
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见票即付持票人payable to bearer BGwD{6`U  
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支付指定人payable to order 5;XYF0  
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已过期||无效out of date||stale 6akI5\b  
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请给出票人R/D||refer to drawer cL;%2TMk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H)"]I3  
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文字与数字不一致words and figures differ &NoA, `|7  
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支票 x;E/   
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时间已过account closed { Q
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更改处应加盖印章alterations require initials ?* +U[*M  
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停止付款payment stopped HR8YPU5  
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支票毁损cheque mutilated '/9j"mIA9$  
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汇款||寄钱to remit||to send money rOt{bh6r  
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寄票供取款||支票支付to send a cheque for payment vfv?Qj R  
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寄款人a remitter LTo!DUi
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收款人a remittee :.XlAQR~b  

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国外汇票foreign Bill tugIOA  
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国内汇票inland Bill SH=S>  
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跟单汇票documentary bill .*njgAq7  
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空头汇票accommodation bill \9#f:8Q  
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原始汇票original bill juWXB+d2Y  
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改写||换新票据renewed bill w/ (T  
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即期汇票sight bill||bill on demand U9b[t  
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…days after date||…days after date…日后付款 lrKT?siB  
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…months after date||…months after date…月后付款 i>h3UIx\  
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见票后…日付款…days after sight||…days sight af>i  
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见票后…月付款…months after sight||…months sight v}t{*P  
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同组票据set of bills l}^ziY!  
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单张汇票sola of exchange||sole of exchange kn>qX{W  
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远期汇票usance bill||bill at usance W9c&"T9JT  
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长期汇票long bill [&&#~gz  
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短期汇票short bill (NR( )2  
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逾期汇票overdue bill ?F[_5ls|]  
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宽限日期days of grace |*zgX]-+;  
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电汇telegraphic transfer （T.T） o ?05bv  
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邮汇postal order||postal note （Am.）||post office order||money order vYXhWqL~  
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本票promissory note （P/N） ip'{@1L  
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押汇负责书||押汇保证书letter of hypothecation -t<1A8%  
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副保||抵押品||付属担保物collateral security M+ <SSi"  
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担保书trust receipt||letter of indemnity .HY,'oC.  
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承兑||认付acceptance \A\?7#9\  
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单张承兑general acceptance #;8VBbc\^  
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有条件承兑qualified acceptance PK&&Vu2M  
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附条件认付conditional acceptance Rd;t}E$  
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部分认付partial acceptance   Fpn'0&~-fi