[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。   3mWN?fC  
会计报表statement of account 9S}PCAA;  

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往来帐目account current ;XjKWM;  
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现在往来帐||存款额current accout ]M.ufbguq  
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销货帐account sales \|kU{d0  

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共同计算帐项joint account n']@Sp m  
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未决帐项outstanding account }wn GO r  
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贷方帐项credit account||creditor account FYzl-7!Y  

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借方帐项debit account||debtor account zk?lNs  
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应付帐||应付未付帐account payable 3=`UX  
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应收帐||应收未收帐account receivable v6]lH9c{,  
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新交易||新帐new account \;4RD$J  
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未决帐||老帐old account {jbOcx$t  
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现金帐cash account _bW#* Y5  
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流水帐running account K@+&5\y]  
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暂记帐||未定帐suspense account iX}EJD{f  
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过期帐||延滞帐overdue account||pastdue account 0&zp9(G5  
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杂项帐户sundry account Ymx/N+Jl  
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详细帐单||明细表detail account (FP- K  
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呆帐bad account g\GuH?|  
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会计项目title of account l.El3+  
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会计薄||帐薄account-book -6@#Nq_iWU  
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营业报告书||损益计算表account of budiness||business report vjmNS=l  
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借贷细帐||交验帐account rendered \$$DM"+:;H  
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明细帐account stated '9.L5*wh]  
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与…银行开立一户头to open an account with i_Ol vuy~  
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与…银行建立交易to keep account with :"{("!x  
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继续记帐to keep account Ku$:.  
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与…有交易to have an account with m?GBvL$  
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作成会计帐||有往来帐项to make out an account with q|h#J}\  
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清算||清理债务to make up an account rJtpTV@.  
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清洁帐目||与…停止交易to close ones account with q[}W&t,  
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结帐to close an account Ndmki 7A  
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清理未付款to ask an account||to demand an account d RIuA)0s  
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结清差额to balance the account with lq} m0}9<  
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清算to settle an account||to liquidate an account||to square an account [[s^rC<d  
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审查帐目||监查帐目to audit an account SiLWy=qbR  
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检查帐目to examine an account 6qR5A+|;  
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转入A的帐户to charge the amount to As account  | \FJ  
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以计帐方式付款to pay on account s{uSU1lQn  
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代理某人||为某人on ones account||on account of one K?@x'q1  
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为自己计算||独立帐目on ones own account )0o|u>  
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由某人收益并负风险on ones account and risk||for ones account and risk 4Q(w D  
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由某人负担for ones account||for account of one ~,m5dP#[bV  
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按某人指示||列入某人帐户by order and for account of one PG{"GiZz=  
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列入5月份帐目for May account 2m,t<Y;  
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编入某中帐项下to pass to the account of||to place to the account of Yb348kRF  
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寄出清算书to send in an account||to send in render an account V^kl_!@  
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支票薄cheque book ]t-B-(D  
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支票陈票人cheque drawer 2NF#mWZ(s  
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持票人cheque holder &ER,;^H`6  
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不记名支票cheque to bearer||bearer cheque ui&^ m,  
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记名支票||认人支票cheque to order sDS0cc6e  
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到期支票antedated cheque (!koz'f  
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未到期支票postdated cheque E# `JH  
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保付支票certified cheque |dqv
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未获兑现支票，退票returned cheque O;RNmiVoq  
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横线支票crossed cheque $F~hL?"?  
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特别横线special crossing #mbl4a  
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空白支票blank cheque Lz;E/a}s  
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失效支票，过期支票stale cheque AV?<D.<  
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普通支票open cheque P%xz"l i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cRC)99H
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !;YQQ<D  
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支票换现金||兑现to cash a cheque P1mPC  
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清理票款to clear a cheque Q.[^5 8  
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保证兑现to certify a cheque T4{&@b 0*  
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填写支票数额to fill up a cheque tr\Vr;zd  
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支票上划线to cross a cheque 7a:mZ[Vh  
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开发支票to make out a cheque jq&$YmWp  
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签发支票，开立支票to draw a cheque||to issue a cheque Xsc5@O!  
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透支支票to overdraw a cheque M_4g%uHG  
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背书支票to endorse a cheque +mT}};-TS  

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请付票款||清付票款to pay a cheque||to honour a cheque 5Ffz^;i  
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支票退票to dishonour a cheque %6"b< MAO  
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拒付支票to refuse a cheque K`FgU7g{  
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拒付支票to stop payment of a cheque O`dob&C  
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提示要求付款to present for payment 2`vCQV  
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见票即付持票人payable to bearer 64\ZOG\,  
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支付指定人payable to order 5!Z+2Cu]  
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已过期||无效out of date||stale GKY:"q&h  
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请给出票人R/D||refer to drawer n/?5[O-D]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fsjA7)/  
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文字与数字不一致words and figures differ u."fJ2}l0X  
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支票 4!k={Pd  
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时间已过account closed P>@`hZ9 o  
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更改处应加盖印章alterations require initials N@MeaO  
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时间已过effects not cleared |}M']Vz  
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停止付款payment stopped OaCL '!  
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支票毁损cheque mutilated k@8#Byl|  
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汇款||寄钱to remit||to send money u4<r$[]V  
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寄票供取款||支票支付to send a cheque for payment hx^a&"  
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寄款人a remitter 40#KcbMa|  
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收款人a remittee -YuvEm#f  
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国外汇票foreign Bill W1@;94Sb~  
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国内汇票inland Bill R{
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跟单汇票documentary bill n21$57`4  
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空头汇票accommodation bill ?:FotnU*p  
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原始汇票original bill +zD'r5  
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改写||换新票据renewed bill dI!/:x  
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即期汇票sight bill||bill on demand -$)Et|  
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…days after date||…days after date…日后付款 NNE,| :  
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…months after date||…months after date…月后付款 '&QT }B  
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见票后…日付款…days after sight||…days sight Gx!RaZ1  
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见票后…月付款…months after sight||…months sight M0 zD)@  
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同组票据set of bills Qg>GW  
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单张汇票sola of exchange||sole of exchange $M `;."
 
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远期汇票usance bill||bill at usance
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长期汇票long bill d95N$n   
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短期汇票short bill 'D"K`Vw  
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逾期汇票overdue bill (I[h.\%  
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宽限日期days of grace 9T,QWk  
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电汇telegraphic transfer （T.T） quGPk)c  
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邮汇postal order||postal note （Am.）||post office order||money order <oaBh)=7  
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本票promissory note （P/N） ?3TK7]1V:  
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押汇负责书||押汇保证书letter of hypothecation @ U8}sH^  
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副保||抵押品||付属担保物collateral security ck
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担保书trust receipt||letter of indemnity g.Caapy  
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承兑||认付acceptance d+m6-4[_k  
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单张承兑general acceptance zUEfa!#?  
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有条件承兑qualified acceptance ;c m wh<  
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附条件认付conditional acceptance sPE)m_u  
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部分认付partial acceptance   D#/%*|