[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。   >jg"y  
会计报表statement of account |eFce/  
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往来帐目account current 61&A`  
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现在往来帐||存款额current accout ^U]B&+m  
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销货帐account sales NKE,}^C  
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共同计算帐项joint account #m36p+U  
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未决帐项outstanding account !t!\b9=  
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贷方帐项credit account||creditor account HMPb %'U ~  
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借方帐项debit account||debtor account j55;E E!  
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应付帐||应付未付帐account payable g]E>e v{`  
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应收帐||应收未收帐account receivable PQA}_o  
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新交易||新帐new account &_W~d0  
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未决帐||老帐old account P1IL]  
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现金帐cash account j$Wd[Ja+O  
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流水帐running account .LA?2N  
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暂记帐||未定帐suspense account \_8.\o"@*#  
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过期帐||延滞帐overdue account||pastdue account ZYo?b"6A  
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杂项帐户sundry account 35/K9l5  
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详细帐单||明细表detail account + [~)a4#  
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呆帐bad account 45.Vr[FS.  
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会计项目title of account 5N(OW:M  
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会计薄||帐薄account-book FW)VyVFmk  
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营业报告书||损益计算表account of budiness||business report j06qr\Es  
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借贷细帐||交验帐account rendered X+kgx!u'y  
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明细帐account stated wDDNB1_E  
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与…银行开立一户头to open an account with eI,H  
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与…银行建立交易to keep account with +E-CsNAZ*"  
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继续记帐to keep account n zU;Bi^m  
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与…有交易to have an account with #Q'#/\5  
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作成会计帐||有往来帐项to make out an account with Q^bYx (r5w  
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清算||清理债务to make up an account >t{-_4Yv?  
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清洁帐目||与…停止交易to close ones account with SY.ZEJcv  
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结帐to close an account vi28u xc  
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清理未付款to ask an account||to demand an account &\%\"Zh  
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结清差额to balance the account with 6j!idA!'  
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清算to settle an account||to liquidate an account||to square an account Mh{244|o[  
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审查帐目||监查帐目to audit an account k*v${1&  
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检查帐目to examine an account C`R<55x6  
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转入A的帐户to charge the amount to As account /EG'I{oC  
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以计帐方式付款to pay on account !FDd5CS  
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代理某人||为某人on ones account||on account of one 684d&\(s  
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为自己计算||独立帐目on ones own account &=MVX>[  
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由某人收益并负风险on ones account and risk||for ones account and risk fERO(
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由某人负担for ones account||for account of one N.H<'Q8&  
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按某人指示||列入某人帐户by order and for account of one SZyORN  
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列入5月份帐目for May account P%H Dz  
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编入某中帐项下to pass to the account of||to place to the account of JSi0-S[Y{  
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寄出清算书to send in an account||to send in render an account CGzu(@dd\  
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支票薄cheque book !yxqOT-  
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支票陈票人cheque drawer D%nd7 |  
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持票人cheque holder  5QLK  
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不记名支票cheque to bearer||bearer cheque W.?/p~  
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记名支票||认人支票cheque to order R6Ov  
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到期支票antedated cheque flo$[]`.7  
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未到期支票postdated cheque a \1QnCy  
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保付支票certified cheque HyU:BW;  
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未获兑现支票，退票returned cheque 0^gY4qx[u  
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横线支票crossed cheque hc[ K VLpS  
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普通横线general crossing oNyYx6q:Q  
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特别横线special crossing B5;%R01A  
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空白支票blank cheque %-540V{q  
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失效支票，过期支票stale cheque phuiLW{&  
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普通支票open cheque I?3b}#&V9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 't5ufAT  
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支票换现金||兑现to cash a cheque )t| :_Z  
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清理票款to clear a cheque |q*yuK/  
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保证兑现to certify a cheque j~-N2b6z  
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填写支票数额to fill up a cheque Vke<; k-  
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支票上划线to cross a cheque fs'SCwx  
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开发支票to make out a cheque l
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签发支票，开立支票to draw a cheque||to issue a cheque v1OVrk>s>  
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透支支票to overdraw a cheque v76Gwu$d  
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背书支票to endorse a cheque QoZV6  
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请付票款||清付票款to pay a cheque||to honour a cheque E!9WZY  
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支票退票to dishonour a cheque 1+FVM\<&  
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拒付支票to refuse a cheque ojd0um6I{  
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拒付支票to stop payment of a cheque (P|[<Sd  
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提示要求付款to present for payment T*x2+(r  
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见票即付持票人payable to bearer ~>CvZ7K  
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支付指定人payable to order t(z]4y  
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已过期||无效out of date||stale E 2nz  
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请给出票人R/D||refer to drawer jWrU'X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1/}H 0\9'  
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文字与数字不一致words and figures differ i7Qb~RW  
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支票 o[ 5dR<  
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时间已过account closed 5u!\c(TJ+  
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更改处应加盖印章alterations require initials 0m_yW$w  
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时间已过effects not cleared JK/{IkF  
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停止付款payment stopped j9 nw,x
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支票毁损cheque mutilated ~gI%lORqN  
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汇款||寄钱to remit||to send money VF?H0}YSHb  
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寄票供取款||支票支付to send a cheque for payment &=@{`2&  
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寄款人a remitter
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收款人a remittee U)(R
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国外汇票foreign Bill p(F@lL-  
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国内汇票inland Bill 7By7F:[b  
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跟单汇票documentary bill !gXxM,R  
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空头汇票accommodation bill d.&_j`\F  
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原始汇票original bill HoQb.Z  
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改写||换新票据renewed bill vj?{={Y  
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即期汇票sight bill||bill on demand >iTmILA  
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…days after date||…days after date…日后付款 %H\b5& _y  
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…months after date||…months after date…月后付款 Q
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见票后…日付款…days after sight||…days sight +yL;?+s>=  
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见票后…月付款…months after sight||…months sight JC'3x9_<z  
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同组票据set of bills aImzK/  
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单张汇票sola of exchange||sole of exchange !*l/Pr^8  
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远期汇票usance bill||bill at usance  JE O$v|X  
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长期汇票long bill $#V'm{Hh  
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短期汇票short bill 7~2_'YX>:  
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逾期汇票overdue bill DT- .Gdb8  
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宽限日期days of grace (H:c80/V  
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电汇telegraphic transfer （T.T） | 0ZJ[[2  
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邮汇postal order||postal note （Am.）||post office order||money order 3nB
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本票promissory note （P/N） ?Nt(sZ-  
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押汇负责书||押汇保证书letter of hypothecation ~Jf(M^E  
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副保||抵押品||付属担保物collateral security _V3 z!aI  
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担保书trust receipt||letter of indemnity i7)J|(N2.  
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承兑||认付acceptance 4evN^es'I_  
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单张承兑general acceptance T=/c0#Q|q  
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有条件承兑qualified acceptance .S:(O+#Gm  
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附条件认付conditional acceptance !{,2uQXe  
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部分认付partial acceptance   H6Zo|n