[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。   **[Z^$)u(  
会计报表statement of account .6pO
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往来帐目account current M'1!<a-Mp  
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现在往来帐||存款额current accout ARfRsP x r  
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销货帐account sales |k{-l!HI  
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共同计算帐项joint account 7e&\{ *  
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未决帐项outstanding account (a6?s{(  
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贷方帐项credit account||creditor account lg1PE7  
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借方帐项debit account||debtor account . %0ne:5  
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应付帐||应付未付帐account payable BZF,=v  
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应收帐||应收未收帐account receivable [B?z1z8l  
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新交易||新帐new account 4^!4eyQ^  
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未决帐||老帐old account <uF [,  
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现金帐cash account te2 Iu%5 z  
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流水帐running account Gidkt;lj  

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暂记帐||未定帐suspense account 2X@G"  
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过期帐||延滞帐overdue account||pastdue account U4_"aT>My  
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杂项帐户sundry account ?*K<*wBw#  
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详细帐单||明细表detail account AA7#c7  
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呆帐bad account %\yK5V5  
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会计项目title of account #'NY}6cb$  
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会计薄||帐薄account-book ]h UKuef  
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营业报告书||损益计算表account of budiness||business report aL$j/SC  
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借贷细帐||交验帐account rendered e3rfXhp  
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明细帐account stated KW:r;BFx  
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与…银行开立一户头to open an account with g _x\T +=  
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与…银行建立交易to keep account with L)G">T;  
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继续记帐to keep account |3|wdzV  
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与…有交易to have an account with iGyVG41U  
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作成会计帐||有往来帐项to make out an account with 2:n|x5\H  
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清算||清理债务to make up an account &?v#| qIh  
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清洁帐目||与…停止交易to close ones account with uq]iMz>  
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结帐to close an account O<Jwaap  
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清理未付款to ask an account||to demand an account }1@n(#|c  
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结清差额to balance the account with s%FP6u7[i  
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清算to settle an account||to liquidate an account||to square an account '/n\Tg+  
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审查帐目||监查帐目to audit an account !Jh*a *I}  
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检查帐目to examine an account cvn-*Sj  
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转入A的帐户to charge the amount to As account qT 5WaO)  
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以计帐方式付款to pay on account eOO!jrT:  
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代理某人||为某人on ones account||on account of one ;:-}z.7Y  
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为自己计算||独立帐目on ones own account c-? Ygr  
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由某人收益并负风险on ones account and risk||for ones account and risk h[vAU 9f)  
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由某人负担for ones account||for account of one h#$_<U  
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按某人指示||列入某人帐户by order and for account of one (!^N~ =e;  
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列入5月份帐目for May account Yj|c+&Ng  
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编入某中帐项下to pass to the account of||to place to the account of s>[vT?  
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寄出清算书to send in an account||to send in render an account 0TuNA\Ug+  
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支票薄cheque book %'K +$  
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支票陈票人cheque drawer 3RY|l?n>  
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持票人cheque holder 4cv|ok8P  
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不记名支票cheque to bearer||bearer cheque d@`-!"  
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记名支票||认人支票cheque to order Jf8'N ot  
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到期支票antedated cheque PdE)m/  
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未到期支票postdated cheque d<^6hF  
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保付支票certified cheque YpbdScz  
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未获兑现支票，退票returned cheque 0v,`P4_k  
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横线支票crossed cheque %.r5E2'  
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普通横线general crossing FCw VVF0y  
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特别横线special crossing ,L;c{[*
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空白支票blank cheque 1\9BO:<K  
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失效支票，过期支票stale cheque ?&t|?@  
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普通支票open cheque 7G #e~,M5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;|e 0{Jrz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q $,kB<M  
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支票换现金||兑现to cash a cheque DT~y^h  
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清理票款to clear a cheque 5~TA(cb5  
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保证兑现to certify a cheque HK4`@jYQ  
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填写支票数额to fill up a cheque vxfh1B&  
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支票上划线to cross a cheque OX`GN#yl  
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开发支票to make out a cheque ]cY'6'}Hz  
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签发支票，开立支票to draw a cheque||to issue a cheque N=Yi:+  
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透支支票to overdraw a cheque ZQ8Aak  
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背书支票to endorse a cheque 9W r(w  
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请付票款||清付票款to pay a cheque||to honour a cheque aQuy*\$$  
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支票退票to dishonour a cheque cLF>Jvs*J  
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拒付支票to refuse a cheque QVhBHAw  
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拒付支票to stop payment of a cheque {u][q &n  
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提示要求付款to present for payment FkkB#Jk4  
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见票即付持票人payable to bearer 6g&nnA  
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支付指定人payable to order &"0[7zgYQz  
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已过期||无效out of date||stale s2kynQ#a  
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请给出票人R/D||refer to drawer zW.sXV,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n&JP /P3Y  
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文字与数字不一致words and figures differ XCoOs<O:@  
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支票 G}*B`m  
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时间已过account closed RPQ)0.O7  
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更改处应加盖印章alterations require initials &kBs'P8>  

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时间已过effects not cleared 1g+<`1=KT  
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停止付款payment stopped }z#8vE;  
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支票毁损cheque mutilated W#Z]mt B  
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汇款||寄钱to remit||to send money y-mmc}B>N  
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寄票供取款||支票支付to send a cheque for payment 3 a`-_<  
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寄款人a remitter ]Az >W*Y  
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收款人a remittee d {4br  
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国外汇票foreign Bill be_t;p`3  
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国内汇票inland Bill '@FKgy;B)-  
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跟单汇票documentary bill .gB*Y!c7  
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空头汇票accommodation bill ?^5x d1>E  
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原始汇票original bill ^t"\PpmK<d  
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改写||换新票据renewed bill  `k+k&t  
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即期汇票sight bill||bill on demand T SOt$7-  
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…days after date||…days after date…日后付款  j%lW+[%  
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…months after date||…months after date…月后付款 _M?: N:e  
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见票后…日付款…days after sight||…days sight >o@WT kF]  
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见票后…月付款…months after sight||…months sight %FwLFo^v  
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同组票据set of bills 18Ty)7r'  
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单张汇票sola of exchange||sole of exchange Ji=E 1R  
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远期汇票usance bill||bill at usance h4V.$e<T&  
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长期汇票long bill $Cte$jg{;  
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短期汇票short bill {W@Y4Qqq  
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逾期汇票overdue bill " 4s,a  
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宽限日期days of grace KVJiCdg-  
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电汇telegraphic transfer （T.T） QGfU:  
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邮汇postal order||postal note （Am.）||post office order||money order (G:$/fK  
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本票promissory note （P/N） W*gu*H^s~  
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押汇负责书||押汇保证书letter of hypothecation f:e~ystm  
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副保||抵押品||付属担保物collateral security &`{%0r[UD#  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance rJ K~kKG  
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单张承兑general acceptance h$y1"!N(  
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有条件承兑qualified acceptance {^5r5GB=*  
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附条件认付conditional acceptance DO(FG-R  
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部分认付partial acceptance   -(@dMY