[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。   hG>3y\!#  
会计报表statement of account }OLBE hGs  
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往来帐目account current & <Jvaf_=  
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现在往来帐||存款额current accout t C'@yX  
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销货帐account sales ]x`I@vSf7R  
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共同计算帐项joint account rw]*Nxgr  
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未决帐项outstanding account x $=-lB  
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贷方帐项credit account||creditor account DeL7sU  
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借方帐项debit account||debtor account Q.]RYv}\  
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应付帐||应付未付帐account payable Kh;jiK !  
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应收帐||应收未收帐account receivable 4Js9"<w  
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新交易||新帐new account ^qD@qJ  
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未决帐||老帐old account d %Z+.O  
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现金帐cash account p4-bD_  
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流水帐running account
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暂记帐||未定帐suspense account E6NrBPm  
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过期帐||延滞帐overdue account||pastdue account %7*Y@k-)o  
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杂项帐户sundry account ix=H=U]Q{  
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详细帐单||明细表detail account 
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呆帐bad account oqOXRUy  
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会计项目title of account H' [#x2  
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会计薄||帐薄account-book /{~cUB,Um  
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营业报告书||损益计算表account of budiness||business report n?QpVROo\  
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借贷细帐||交验帐account rendered 79>8tOuo  
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明细帐account stated _J51:pi  
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与…银行开立一户头to open an account with z^/aJ@gQ  
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与…银行建立交易to keep account with a; Ihv#q  
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继续记帐to keep account -IR9^)  
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与…有交易to have an account with 8VLr*83~8  
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作成会计帐||有往来帐项to make out an account with BZqb o`9  
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清算||清理债务to make up an account $S$%avRX  
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清洁帐目||与…停止交易to close ones account with L4aT=of-  
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结帐to close an account voaRh@DZ%/  
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清理未付款to ask an account||to demand an account kTG
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结清差额to balance the account with kX{c+qHM  
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清算to settle an account||to liquidate an account||to square an account G7C9FV bR  
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审查帐目||监查帐目to audit an account )zt*am;  
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检查帐目to examine an account BZsw(l4/0'  
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转入A的帐户to charge the amount to As account z]\0]i  
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以计帐方式付款to pay on account bM8b3,}?n  
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代理某人||为某人on ones account||on account of one k$o6~u 2&  
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为自己计算||独立帐目on ones own account t ba %L  
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由某人收益并负风险on ones account and risk||for ones account and risk Lc*i[J<s  
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由某人负担for ones account||for account of one Qo)>i0  
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按某人指示||列入某人帐户by order and for account of one 62%.ddM4  
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列入5月份帐目for May account 2={`g/WeE  
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编入某中帐项下to pass to the account of||to place to the account of hV'JTU]H  
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寄出清算书to send in an account||to send in render an account K!HSQ,AC  
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支票薄cheque book &cayhL/%  
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支票陈票人cheque drawer yWFDGk  
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持票人cheque holder  U`IDZ{g  
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不记名支票cheque to bearer||bearer cheque 5sFp+_``  
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记名支票||认人支票cheque to order & 2>W=h  
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到期支票antedated cheque <k6Zx-6X<  
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未到期支票postdated cheque %'%ej^s-R  
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保付支票certified cheque -s,^_p{H  
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未获兑现支票，退票returned cheque Ky8sLm@  
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横线支票crossed cheque bT|a]b:  
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普通横线general crossing cWA9n}Z  
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特别横线special crossing F@& R"-  
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空白支票blank cheque _*>bf G  
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失效支票，过期支票stale cheque xdd7OSc0{  
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普通支票open cheque 9TIyY`2!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XI} C| ]#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9 c1g,:8\  
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支票换现金||兑现to cash a cheque Dd-
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清理票款to clear a cheque ;5:g%Dt  
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保证兑现to certify a cheque L-hK(W!8pt  
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填写支票数额to fill up a cheque uSLO"\zysX  
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支票上划线to cross a cheque @kvgq 0ab  
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开发支票to make out a cheque )z&0 g2Am  
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签发支票，开立支票to draw a cheque||to issue a cheque h#'(i<5v  
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透支支票to overdraw a cheque 4!p~Mr[E  
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背书支票to endorse a cheque +M
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请付票款||清付票款to pay a cheque||to honour a cheque S8*VjG?T\  
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支票退票to dishonour a cheque W6ZXb_X  
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拒付支票to refuse a cheque |};]^5s9  
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拒付支票to stop payment of a cheque Ug_5INK  
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提示要求付款to present for payment xnmIo? hC  
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见票即付持票人payable to bearer Gc>bli<-  
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支付指定人payable to order qp
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已过期||无效out of date||stale 0Ge*\Q  
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请给出票人R/D||refer to drawer >Z?fX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eT1b88_  
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文字与数字不一致words and figures differ X).UvPZ/  
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支票 o6sL~*hQ  
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时间已过account closed /:v+:-lU  
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更改处应加盖印章alterations require initials +jYO?uaT  
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时间已过effects not cleared 0fA42*s;  
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停止付款payment stopped 5w"f.d'  
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支票毁损cheque mutilated Q1EY!AV8  
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汇款||寄钱to remit||to send money wGa0w*$  
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寄票供取款||支票支付to send a cheque for payment =o\:@I[  
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寄款人a remitter Ntr5Q IPd  
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收款人a remittee 6i[\?7O'0  
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国外汇票foreign Bill uA=6 HpDB  
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国内汇票inland Bill `%AFKmc^;  
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跟单汇票documentary bill q)gZo[]~  
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空头汇票accommodation bill (Tp+43v  
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原始汇票original bill $D5[12X
 
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改写||换新票据renewed bill q_>DX,A  
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即期汇票sight bill||bill on demand RBr  
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…days after date||…days after date…日后付款 WhE5u &`  
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…months after date||…months after date…月后付款 95(c{ l/  
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见票后…日付款…days after sight||…days sight  Ci
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见票后…月付款…months after sight||…months sight &k\
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同组票据set of bills RTA9CR)JP4  
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单张汇票sola of exchange||sole of exchange T7m rOp  
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远期汇票usance bill||bill at usance W~W^$A  
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长期汇票long bill PNT.9 *d  
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短期汇票short bill 1}S_CR4XBs  
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逾期汇票overdue bill 1{o CMq/v  
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宽限日期days of grace rEAPlO.Yp  
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电汇telegraphic transfer （T.T） ,\=u(Y\I[  
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邮汇postal order||postal note （Am.）||post office order||money order R
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本票promissory note （P/N） YRYrR|I  
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押汇负责书||押汇保证书letter of hypothecation  AOWI`  
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副保||抵押品||付属担保物collateral security _K;rM7  
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担保书trust receipt||letter of indemnity -y/?w*Cx  
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承兑||认付acceptance rg'? ?rq  
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单张承兑general acceptance tICxAp:  
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有条件承兑qualified acceptance 3p^WTQ>(  
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附条件认付conditional acceptance @DUdgPA  
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部分认付partial acceptance   <wSmfg,yF