[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。   o<C~67o_  
会计报表statement of account DK4V/>@8  

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往来帐目account current VaQ}XM  
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现在往来帐||存款额current accout 8(g:i#~  
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销货帐account sales Dj<Vn%d*  
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共同计算帐项joint account @Vb-BC,  
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未决帐项outstanding account DoImWNLo  
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贷方帐项credit account||creditor account 2+ 9">a@  
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借方帐项debit account||debtor account fmloh1{4  
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应付帐||应付未付帐account payable L TO1LAac  
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应收帐||应收未收帐account receivable }0f[x ?V  
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新交易||新帐new account r0S"}<8O  
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未决帐||老帐old account NFc<%#H  
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现金帐cash account oYqlN6n,=6  
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流水帐running account 3:);vh!  
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暂记帐||未定帐suspense account vp-)$f&  
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过期帐||延滞帐overdue account||pastdue account j7O7P+DmS  
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杂项帐户sundry account g!aM-B
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详细帐单||明细表detail account UyIjM;X  
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呆帐bad account hv7!x=?8  
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会计项目title of account 9j9A'Y9(  
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会计薄||帐薄account-book D<Ads  
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营业报告书||损益计算表account of budiness||business report DA[-(  s  
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借贷细帐||交验帐account rendered TvMY\e  
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明细帐account stated aI+:rk^  
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与…银行开立一户头to open an account with hRGK W  
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与…银行建立交易to keep account with nM) ]  
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继续记帐to keep account jcFh2  
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与…有交易to have an account with GeZw
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作成会计帐||有往来帐项to make out an account with &RpQ2*4n  
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清算||清理债务to make up an account esbxx##\  
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清洁帐目||与…停止交易to close ones account with M)Tv(7  
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结帐to close an account B,|M  
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清理未付款to ask an account||to demand an account 1H-R-NNJ:  
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结清差额to balance the account with RE!MX>sOEq  
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清算to settle an account||to liquidate an account||to square an account ?2_u/x  
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审查帐目||监查帐目to audit an account f9 &D0x ?  
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检查帐目to examine an account fcD$km  
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转入A的帐户to charge the amount to As account k;;?3)!  
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以计帐方式付款to pay on account L.l%EcW=,  
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代理某人||为某人on ones account||on account of one 2frJSV?  
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为自己计算||独立帐目on ones own account N;Hrc6nin^  
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由某人收益并负风险on ones account and risk||for ones account and risk Ml+.\'r  
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由某人负担for ones account||for account of one JW lH(-U4|  
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按某人指示||列入某人帐户by order and for account of one q|=tt(}G  
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列入5月份帐目for May account "*kW M  
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编入某中帐项下to pass to the account of||to place to the account of 7&'^H8V  
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寄出清算书to send in an account||to send in render an account V<
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支票薄cheque book |cWW5\/  
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支票陈票人cheque drawer Xb)XV$0  
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持票人cheque holder EG7
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不记名支票cheque to bearer||bearer cheque `@")R-  
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记名支票||认人支票cheque to order \1aj !)  
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到期支票antedated cheque Ga N4In[d  
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未到期支票postdated cheque  i\},  
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保付支票certified cheque N@?Fpmu/k  
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未获兑现支票，退票returned cheque <3Co/.VQd  
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横线支票crossed cheque SobK<6  
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普通横线general crossing _9\ayR>d  
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特别横线special crossing NrNbNFfo  
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空白支票blank cheque @e$zEj5  
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失效支票，过期支票stale cheque uDQ d48>  
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普通支票open cheque AS
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h+t{z"Ic=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gSL$silc  
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支票换现金||兑现to cash a cheque 6b6}HO  
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清理票款to clear a cheque BqCBH!^x  
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保证兑现to certify a cheque q 1Rk'
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填写支票数额to fill up a cheque j
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支票上划线to cross a cheque 2o
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开发支票to make out a cheque a%
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签发支票，开立支票to draw a cheque||to issue a cheque eH(
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透支支票to overdraw a cheque \3O# H  
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背书支票to endorse a cheque K0g<11}(Yg  
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请付票款||清付票款to pay a cheque||to honour a cheque u/hFf3  
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支票退票to dishonour a cheque U*(m'Ea  
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拒付支票to refuse a cheque 4["$}O5  
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拒付支票to stop payment of a cheque Io|NL6[  
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提示要求付款to present for payment ujXC#r&  
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见票即付持票人payable to bearer 7;dV]N  
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支付指定人payable to order Gm}ecW  
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已过期||无效out of date||stale 17a'C  
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请给出票人R/D||refer to drawer Be68 Fu0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7i`@`0   
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文字与数字不一致words and figures differ w`bojM@e1  
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支票 7{ (t_N>  
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时间已过account closed L%# #U'e 3  
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更改处应加盖印章alterations require initials fil '._  
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时间已过effects not cleared g)u ~GA*=  
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停止付款payment stopped HFu#-}iNV  
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支票毁损cheque mutilated _w/w~;7  
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汇款||寄钱to remit||to send money Sc_#BD.  
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寄票供取款||支票支付to send a cheque for payment DF|(CQs9  
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寄款人a remitter (%=[J/F/  
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收款人a remittee M >#kfSF+  
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国外汇票foreign Bill N=]2vyh  
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国内汇票inland Bill =:OS"qD3l  
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跟单汇票documentary bill eT* )r~  
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空头汇票accommodation bill ^EY^.?Mg  
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原始汇票original bill 3m:[o`L  
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改写||换新票据renewed bill :%-xiv  
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即期汇票sight bill||bill on demand l'TM^B)`c  
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…days after date||…days after date…日后付款 :=9?XzCC  
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…months after date||…months after date…月后付款 Ch;C\H:X  
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见票后…日付款…days after sight||…days sight =To}yJ#  
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见票后…月付款…months after sight||…months sight G1K72M}CW  
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同组票据set of bills rZ}y'A   
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单张汇票sola of exchange||sole of exchange mFoE2?Y  
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远期汇票usance bill||bill at usance nSUQ Eho<  
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长期汇票long bill g?Jx99c;  
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短期汇票short bill ME'hN->c  
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逾期汇票overdue bill %p?+r  
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宽限日期days of grace #9=as Y  
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电汇telegraphic transfer （T.T） +OGa}9j-  
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邮汇postal order||postal note （Am.）||post office order||money order bo>4:i  
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本票promissory note （P/N） G.#`DaP  
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押汇负责书||押汇保证书letter of hypothecation kH&KE5  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity bLSZZfq  
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承兑||认付acceptance 2;!,:bFb  
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单张承兑general acceptance e|6kgj3/  
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有条件承兑qualified acceptance `,-w+3?Al  
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附条件认付conditional acceptance y;'yob  
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部分认付partial acceptance   HUP~