[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。   ,"`3N2!Y}  
会计报表statement of account  *\xRNgEQ  
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往来帐目account current #aC&!Rei{  
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现在往来帐||存款额current accout lshSRir  
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销货帐account sales P;25F
 
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共同计算帐项joint account lY
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未决帐项outstanding account ( zm!_~1  
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贷方帐项credit account||creditor account hOLlZP+  
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借方帐项debit account||debtor account ^8oN~HLZ  
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应付帐||应付未付帐account payable gf9,/m  
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应收帐||应收未收帐account receivable fvTp9T\f3  
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新交易||新帐new account .ejC#vB{KM  
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未决帐||老帐old account ?j!/Hc/b4  
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现金帐cash account
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流水帐running account aFrZ ;_  
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暂记帐||未定帐suspense account fEK%)Z:0  
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过期帐||延滞帐overdue account||pastdue account p_g8d&]V  
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杂项帐户sundry account gfv?#mp  
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详细帐单||明细表detail account Y-DHW/Z~  
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呆帐bad account b Oh[(O!  
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会计项目title of account \xZ6+xZd1  
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会计薄||帐薄account-book zv\T;_  
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营业报告书||损益计算表account of budiness||business report nfr..4,:  
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借贷细帐||交验帐account rendered v.H@Ey2  
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明细帐account stated 0_map z  
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与…银行开立一户头to open an account with ud,_^Ul  
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与…银行建立交易to keep account with L)Ru]X`  
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继续记帐to keep account ApAHa]Ccp  
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与…有交易to have an account with -u'BK@;
  
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作成会计帐||有往来帐项to make out an account with K~>ESMZ5  
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清算||清理债务to make up an account -r"h[UV)  
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清洁帐目||与…停止交易to close ones account with a)Ca:p  
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结帐to close an account
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清理未付款to ask an account||to demand an account 9AdA|/WV  
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结清差额to balance the account with ]p2M!N,?  
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清算to settle an account||to liquidate an account||to square an account ta 66AE c9  
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审查帐目||监查帐目to audit an account mxV0"$'Fm  
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检查帐目to examine an account 7 a}qnk%  
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转入A的帐户to charge the amount to As account )!&7XL[  
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以计帐方式付款to pay on account s" jxj  
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代理某人||为某人on ones account||on account of one MZX-<p+  
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为自己计算||独立帐目on ones own account (hn@+hc  
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由某人收益并负风险on ones account and risk||for ones account and risk q >|:mXR  
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由某人负担for ones account||for account of one y[s* %yP3l  
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按某人指示||列入某人帐户by order and for account of one L"akV,w4p  
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列入5月份帐目for May account rVx%"_'*-  
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编入某中帐项下to pass to the account of||to place to the account of Q}a 1P8?S  
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寄出清算书to send in an account||to send in render an account J3oj}M*  
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支票薄cheque book s!Xj'H7K  
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支票陈票人cheque drawer ik@g;>pQD  
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持票人cheque holder xHv<pza:  
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不记名支票cheque to bearer||bearer cheque dF2 &{D"J  
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记名支票||认人支票cheque to order )&"l3*x  
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到期支票antedated cheque ]VifDFL
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未到期支票postdated cheque `B+P$K<X  
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保付支票certified cheque w f!?'*  
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未获兑现支票，退票returned cheque :yN;_bC!b%  
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横线支票crossed cheque TFbMrIF  
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普通横线general crossing e_Na_l]  
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特别横线special crossing CeD O:J=,  
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空白支票blank cheque \|\D c0p}  
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失效支票，过期支票stale cheque gP
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普通支票open cheque GAONgz|ZI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t#tAvwFM8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S'>(4a  
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支票换现金||兑现to cash a cheque C8qA+dri  
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清理票款to clear a cheque 7`;55Se  
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保证兑现to certify a cheque tZlz0BY!  
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填写支票数额to fill up a cheque fZU#%b6G  
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支票上划线to cross a cheque <rd7<@>5D  
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开发支票to make out a cheque jE!<]   
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签发支票，开立支票to draw a cheque||to issue a cheque 7Io]2)V  
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透支支票to overdraw a cheque yi`Z(j;
 
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背书支票to endorse a cheque EU?)AxH^  
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请付票款||清付票款to pay a cheque||to honour a cheque B
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支票退票to dishonour a cheque Dohq@+] O  
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拒付支票to refuse a cheque IV$pA`|V  
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拒付支票to stop payment of a cheque gf/$M[H!   
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提示要求付款to present for payment 'PW~4f/m  
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见票即付持票人payable to bearer BS<5b*wG  
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支付指定人payable to order yRt] i>  
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已过期||无效out of date||stale YCvIB'  
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请给出票人R/D||refer to drawer  pv<$ o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 94bmKV_  
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文字与数字不一致words and figures differ LE^kN<qMK  
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支票 C f@~W)K  
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时间已过account closed ^NZq1c  
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更改处应加盖印章alterations require initials 0mcZe5RS  
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时间已过effects not cleared e UMOV]h  
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停止付款payment stopped D@9adwQb  
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支票毁损cheque mutilated e}%~S9\UL5  
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汇款||寄钱to remit||to send money X>}-UHKV+  
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寄票供取款||支票支付to send a cheque for payment \0gU)tVZ  
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寄款人a remitter )"W__U0  
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收款人a remittee 1 Hw%DJ  
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国外汇票foreign Bill 6ZvGD}/  
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国内汇票inland Bill SSCyq#dl$  
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跟单汇票documentary bill Whd.AaD\  
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空头汇票accommodation bill yRd[$p  
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原始汇票original bill <V} ec1  
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改写||换新票据renewed bill :'6vIPN5  
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即期汇票sight bill||bill on demand luvxwved  
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…days after date||…days after date…日后付款 J?R\qEq%  
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…months after date||…months after date…月后付款 |BA&ixHe~C  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight xI>HY9i)  
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同组票据set of bills )B$Uo,1  
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单张汇票sola of exchange||sole of exchange 2G&H[`  
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远期汇票usance bill||bill at usance vp|.x |@  
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长期汇票long bill ET\>cxSp  
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短期汇票short bill |_\q5?S  
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逾期汇票overdue bill H tx)MEZ  
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宽限日期days of grace ? 4v"y@v  
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电汇telegraphic transfer （T.T） ijeas<  
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邮汇postal order||postal note （Am.）||post office order||money order )Im3';qt  
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本票promissory note （P/N） +![\7  
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押汇负责书||押汇保证书letter of hypothecation Gj- *D7X5  
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副保||抵押品||付属担保物collateral security ^K?Mq1"Db  
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担保书trust receipt||letter of indemnity U&OE*dq  
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承兑||认付acceptance PS/00F/Ak  
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单张承兑general acceptance 0#!Z1:Y  
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有条件承兑qualified acceptance Lb0BmR%0  
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附条件认付conditional acceptance j9O"!9$vQ  
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部分认付partial acceptance   q:3HU<