[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。   pp rejUR  
会计报表statement of account gmY/STN   
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往来帐目account current GM](=|
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现在往来帐||存款额current accout uFZ~  
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销货帐account sales eIg+PuQD]  
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共同计算帐项joint account p* RC  
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未决帐项outstanding account 1"?]= j:  
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贷方帐项credit account||creditor account :&qhJtGo  
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借方帐项debit account||debtor account Z\Z,,g+WL  
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应付帐||应付未付帐account payable D9BQID$R  
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应收帐||应收未收帐account receivable s\gp5MT  
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新交易||新帐new account bO3GVc+S  
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未决帐||老帐old account &nY;=Hv`WY  
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现金帐cash account 2-dh;[
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流水帐running account c8ZA5|  
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暂记帐||未定帐suspense account 4^*,jS-9g}  
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过期帐||延滞帐overdue account||pastdue account : Q_3hK  
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杂项帐户sundry account ]$A(9Pn"  
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详细帐单||明细表detail account $,fy$ Qk,S  
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呆帐bad account DyO$P#~?  
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会计项目title of account 4!.(|h@  
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会计薄||帐薄account-book IiJZ5'{  
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营业报告书||损益计算表account of budiness||business report ^oM|<";!?D  
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借贷细帐||交验帐account rendered aEt/NwgiQ  
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明细帐account stated ;30nd=  
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与…银行开立一户头to open an account with zfA GtT<  
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与…银行建立交易to keep account with @p6<Lw_E  
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继续记帐to keep account c0&Rg#  
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与…有交易to have an account with BZ!v%4^9  
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作成会计帐||有往来帐项to make out an account with 6 5N~0t  
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清算||清理债务to make up an account %h?x!,q Y  
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清洁帐目||与…停止交易to close ones account with 0Z[oKXm1p  
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结帐to close an account 3b'QLfU&#  
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清理未付款to ask an account||to demand an account ?qCK7$j  
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结清差额to balance the account with )OiT{-m  
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清算to settle an account||to liquidate an account||to square an account [<DZ *|+  
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审查帐目||监查帐目to audit an account 0"CG7Vg,zh  
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检查帐目to examine an account ,AxdCT  
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转入A的帐户to charge the amount to As account =-IbS}3  
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以计帐方式付款to pay on account su*'d:L  
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代理某人||为某人on ones account||on account of one xlhG,bb7  
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为自己计算||独立帐目on ones own account W[Ls|<Q  
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由某人收益并负风险on ones account and risk||for ones account and risk mV3cp rRqv  

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由某人负担for ones account||for account of one " wNJ  
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按某人指示||列入某人帐户by order and for account of one #"@|f  
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列入5月份帐目for May account n*2Un KaJ  
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编入某中帐项下to pass to the account of||to place to the account of 0y
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寄出清算书to send in an account||to send in render an account jYk&/@`Ly  
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支票薄cheque book 'uBu6G  
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支票陈票人cheque drawer 3}}38A|4  
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持票人cheque holder ]'&
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不记名支票cheque to bearer||bearer cheque QIG$z?  
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记名支票||认人支票cheque to order CsGx@\jN  
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到期支票antedated cheque O%Xf!4Z  
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未到期支票postdated cheque ?9 <:QE;I>  
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保付支票certified cheque 75T%g!c#  
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未获兑现支票，退票returned cheque glO ^yZs  
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横线支票crossed cheque }Y12  
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普通横线general crossing )|ju~qbf  
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特别横线special crossing f\|w'  
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空白支票blank cheque B6MB48#0gs  
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失效支票，过期支票stale cheque y6(Z`lx  
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普通支票open cheque zVViLUwG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'TTLo|@"-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X]ipI$'+C  
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支票换现金||兑现to cash a cheque AP3a;4Z#  
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清理票款to clear a cheque P0;n9>g  
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保证兑现to certify a cheque [*Z;\5&P  
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填写支票数额to fill up a cheque bTI|F]^!  
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支票上划线to cross a cheque ]}V<*f  
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开发支票to make out a cheque 4VHn  \  
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签发支票，开立支票to draw a cheque||to issue a cheque hqD*z6aH  
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透支支票to overdraw a cheque R7%#U`Q^A  
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背书支票to endorse a cheque n3WlZ!$  
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请付票款||清付票款to pay a cheque||to honour a cheque [DuttFX^x  
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支票退票to dishonour a cheque 7P} W *  
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拒付支票to refuse a cheque e1yt9@k,  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment [NTzcSN.  
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见票即付持票人payable to bearer 6jaEv#  
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支付指定人payable to order U gat1Pz  
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已过期||无效out of date||stale qZdQD  
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请给出票人R/D||refer to drawer &u ."A3(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]h`&&Bqt  
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文字与数字不一致words and figures differ K8|r&`X0  
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支票 ^CYl\.Y@  
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时间已过account closed <dWv?<o  
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更改处应加盖印章alterations require initials Wtd/=gmiI  
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时间已过effects not cleared N
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停止付款payment stopped e)k9dOR  
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支票毁损cheque mutilated |3b^~?S  
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汇款||寄钱to remit||to send money sE<V5`Z=  
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寄票供取款||支票支付to send a cheque for payment PdFKs+Z`  
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寄款人a remitter |Zpfq63W  
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收款人a remittee O63<AY@  
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国外汇票foreign Bill x+:UN'
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国内汇票inland Bill 8^2oWC#U(  
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跟单汇票documentary bill myQagqRx  
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空头汇票accommodation bill %N6A+5H  
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原始汇票original bill `2WFk8) F  
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改写||换新票据renewed bill 286;=rN]*  
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即期汇票sight bill||bill on demand -Hb
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…days after date||…days after date…日后付款 l`{\"#4  
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…months after date||…months after date…月后付款 faX#**r  
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见票后…日付款…days after sight||…days sight ,j{,h_Op  
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见票后…月付款…months after sight||…months sight F?*-4I-  
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同组票据set of bills gIa+5\qYY  
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单张汇票sola of exchange||sole of exchange ~{g [<Qi  
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远期汇票usance bill||bill at usance ?k&Vy  
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长期汇票long bill 2!m/  
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短期汇票short bill Q800y??&J  
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逾期汇票overdue bill Smn;(K  
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宽限日期days of grace Lv;^My  
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电汇telegraphic transfer （T.T） JN-y)L/>  
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邮汇postal order||postal note （Am.）||post office order||money order v\gLWq'  
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本票promissory note （P/N） $aD VG})  
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押汇负责书||押汇保证书letter of hypothecation 9k'7832u  
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副保||抵押品||付属担保物collateral security %+W
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担保书trust receipt||letter of indemnity "Y =;.:qe  
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承兑||认付acceptance A@!qv#'  
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单张承兑general acceptance +ZaSM~   
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有条件承兑qualified acceptance Q^9_'t}X  
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附条件认付conditional acceptance )np:lL$$  
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部分认付partial acceptance   pSH
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