[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。   I$v*SeVHE  
会计报表statement of account [_ESR/&N  
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往来帐目account current n\&[^Q#b|  
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现在往来帐||存款额current accout *?%DdVrO@  
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销货帐account sales +|MHiC  
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共同计算帐项joint account OF*m9  
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未决帐项outstanding account w=I8f}(  
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贷方帐项credit account||creditor account vL(7|K  
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借方帐项debit account||debtor account .~qu,q7k~  
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应付帐||应付未付帐account payable +G*2f V>  
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应收帐||应收未收帐account receivable oF[l<OY4  
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新交易||新帐new account 86$9)UI  
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未决帐||老帐old account raRb K8CQ  
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现金帐cash account zsnXPRF  
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流水帐running account ousvsP%'  
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暂记帐||未定帐suspense account 7:'7EqM  
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过期帐||延滞帐overdue account||pastdue account FYU)sQ  
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杂项帐户sundry account -)_"7}|u5  
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详细帐单||明细表detail account 4,kdP)Md$  
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呆帐bad account ;s m )f  
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会计项目title of account uEqL Dg  
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会计薄||帐薄account-book fHK`u'  
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营业报告书||损益计算表account of budiness||business report hfzmv~*  
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借贷细帐||交验帐account rendered 
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明细帐account stated XNODDH  
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与…银行开立一户头to open an account with i|5.DhK}  
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与…银行建立交易to keep account with =gSa?pd  
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继续记帐to keep account >J4Tk1//b  
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与…有交易to have an account with s @AGU/v  
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作成会计帐||有往来帐项to make out an account with >ucVrLm,X  
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清算||清理债务to make up an account zVeQKN
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清洁帐目||与…停止交易to close ones account with V]4g- CS[  
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结帐to close an account 'aj97b;lpG  
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清理未付款to ask an account||to demand an account aHhr_.>X  
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结清差额to balance the account with h\]D:S  
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清算to settle an account||to liquidate an account||to square an account )\xDo<@  
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审查帐目||监查帐目to audit an account nu=yE$BN{  
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检查帐目to examine an account utH/E7^8  
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转入A的帐户to charge the amount to As account }3%L3v&  
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以计帐方式付款to pay on account ff{L=uj  
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代理某人||为某人on ones account||on account of one f+WN=-F\  
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为自己计算||独立帐目on ones own account 2#y-3y<G  
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由某人收益并负风险on ones account and risk||for ones account and risk Hv3<gyD  
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由某人负担for ones account||for account of one 9 SBVp6'  
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按某人指示||列入某人帐户by order and for account of one $sfDtnRy  
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列入5月份帐目for May account A0A]#
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编入某中帐项下to pass to the account of||to place to the account of ~BbF:DS  
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寄出清算书to send in an account||to send in render an account p~evPTHnrX  
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支票薄cheque book v>!tws5e  
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支票陈票人cheque drawer ; `Vbl_"L  
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持票人cheque holder vFx0B?  
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不记名支票cheque to bearer||bearer cheque I$R
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记名支票||认人支票cheque to order J};=)xLX;  
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到期支票antedated cheque 1R"?X'w  
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未到期支票postdated cheque #k/N
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保付支票certified cheque =P)H3|AdIm  
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未获兑现支票，退票returned cheque =*'K'e>P3  
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横线支票crossed cheque LR:meCOI  
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普通横线general crossing aS)Gj?Odf  

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特别横线special crossing G\ m`{jv  
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空白支票blank cheque )2dTgvy  
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失效支票，过期支票stale cheque 5fuB((fd(  
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普通支票open cheque d"~-D;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kq4b` cn{_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /^^wHW:  
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支票换现金||兑现to cash a cheque 5FQtlB9F  
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清理票款to clear a cheque p6|RV(?8  
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保证兑现to certify a cheque o5`LLVif5y  
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填写支票数额to fill up a cheque 7%F8   
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支票上划线to cross a cheque 9}*<8%PSt,  
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开发支票to make out a cheque :0'2m@x~  
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签发支票，开立支票to draw a cheque||to issue a cheque "o6a{ KY(  
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透支支票to overdraw a cheque 6 ~LCj"  
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背书支票to endorse a cheque lOJ3_8  
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请付票款||清付票款to pay a cheque||to honour a cheque ObIL
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支票退票to dishonour a cheque 3sF^6<E  
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拒付支票to refuse a cheque 1xsIM'&  
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拒付支票to stop payment of a cheque V_p[mSKJv  
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提示要求付款to present for payment Htn''adg5  
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见票即付持票人payable to bearer
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支付指定人payable to order j$ h>CZZ  
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已过期||无效out of date||stale |'ML )`c[  
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请给出票人R/D||refer to drawer yNU.<d 5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '"Z\8;5i  
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文字与数字不一致words and figures differ Nt'6Y;m!  
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支票 RJhafUJ zH  

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时间已过account closed INjr$'*  
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更改处应加盖印章alterations require initials jRGslak;  
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时间已过effects not cleared ms%RNxU4:  
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停止付款payment stopped $~
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支票毁损cheque mutilated zN3b`K. i  
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汇款||寄钱to remit||to send money PX/7:D?  
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寄票供取款||支票支付to send a cheque for payment i9k oh3R\  
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寄款人a remitter E^4}l2m_  
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收款人a remittee c]%~X&Tg`  
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国外汇票foreign Bill S7 !;Z@  
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国内汇票inland Bill r#'ug^^k$X  
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跟单汇票documentary bill ~JQ6V?fucD  
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空头汇票accommodation bill 92x)Pc^D  
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原始汇票original bill >@)p*y.K  
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改写||换新票据renewed bill bae;2| w  
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即期汇票sight bill||bill on demand kvG.?^ v  
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…days after date||…days after date…日后付款 2<9&OL  
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…months after date||…months after date…月后付款 &F:%y(;{Y  
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见票后…日付款…days after sight||…days sight 8*;>:g  
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见票后…月付款…months after sight||…months sight } m"':f  
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同组票据set of bills #jJ0
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单张汇票sola of exchange||sole of exchange 6"?#E[ #[  
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远期汇票usance bill||bill at usance *mH&Gn1  
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长期汇票long bill yuC|_nL  
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短期汇票short bill 3x
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逾期汇票overdue bill ~k%X W$cV  
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宽限日期days of grace EEMRy  
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电汇telegraphic transfer （T.T） ZuZCIqN  
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邮汇postal order||postal note （Am.）||post office order||money order {6%-/$LX  
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本票promissory note （P/N） kkW}:dBl  
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押汇负责书||押汇保证书letter of hypothecation E^A!k=>  
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副保||抵押品||付属担保物collateral security tv Zq):c  
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担保书trust receipt||letter of indemnity :`lP+y?a1  
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承兑||认付acceptance d'H gek{T  
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单张承兑general acceptance :."6g)T  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance M a c?HI  
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部分认付partial acceptance   fU\;\