[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。   <rBW6o7  
会计报表statement of account 0 0N[ :%  
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往来帐目account current 1,-C*T}nR  
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现在往来帐||存款额current accout geme_  
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销货帐account sales QTy=VLk43  
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共同计算帐项joint account ,8e'<y  
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未决帐项outstanding account d4| )=  
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贷方帐项credit account||creditor account fx;rMGa  
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借方帐项debit account||debtor account "t0^4=c+7  
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应付帐||应付未付帐account payable Fi i(dmn  
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应收帐||应收未收帐account receivable Rw?w7?I  
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新交易||新帐new account Gd
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未决帐||老帐old account Y2L{oQ.C2  
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现金帐cash account BZ?w}%-MO  
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流水帐running account bW
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暂记帐||未定帐suspense account zZMKgFR@  
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过期帐||延滞帐overdue account||pastdue account (-S^L'v62v  
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杂项帐户sundry account fM.#FT??  
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详细帐单||明细表detail account Z66Xj-o  
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呆帐bad account ndFVP;q  
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会计项目title of account ]aIHd]B  
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会计薄||帐薄account-book fgqCX:SWz  
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营业报告书||损益计算表account of budiness||business report >)D=PvGlmp  
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借贷细帐||交验帐account rendered 53hX%{3  
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明细帐account stated qUfoEpW2=6  
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与…银行开立一户头to open an account with ;%0kzIvP  
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与…银行建立交易to keep account with kB?/_a`]  
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继续记帐to keep account >-V632(/{o  
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与…有交易to have an account with TfJ*G6\7e#  
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作成会计帐||有往来帐项to make out an account with 4Y'Ne2M{  
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清算||清理债务to make up an account e<uf)K=(
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清洁帐目||与…停止交易to close ones account with Q\zaa9P  
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结帐to close an account u`wD6&y*  
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清理未付款to ask an account||to demand an account /pkN=OBR  
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结清差额to balance the account with N"<.v6Z  
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清算to settle an account||to liquidate an account||to square an account p2(ha3PW  
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审查帐目||监查帐目to audit an account mW{uChHP  
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检查帐目to examine an account LmyaC 2  
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转入A的帐户to charge the amount to As account QKEtV  
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以计帐方式付款to pay on account |5`e
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代理某人||为某人on ones account||on account of one %'g)MK!e  
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为自己计算||独立帐目on ones own account qT$IV\;_  
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由某人收益并负风险on ones account and risk||for ones account and risk _#v"sGmN  
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由某人负担for ones account||for account of one (Nz`w  
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按某人指示||列入某人帐户by order and for account of one >WZbbd-  
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列入5月份帐目for May account E0VAhN3G\  
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编入某中帐项下to pass to the account of||to place to the account of kl~/tbf
 
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寄出清算书to send in an account||to send in render an account &R.5t/x_  
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支票薄cheque book  WvF{`N  
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支票陈票人cheque drawer y2?9pVLa\y  
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持票人cheque holder 2brY\c
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不记名支票cheque to bearer||bearer cheque am3JzH  
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记名支票||认人支票cheque to order bcT_YFLQ  
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到期支票antedated cheque v, Z]Vqk  
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未到期支票postdated cheque 6
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保付支票certified cheque q Sv!5&u  
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未获兑现支票，退票returned cheque ND?
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横线支票crossed cheque dn])6Xl;i  
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普通横线general crossing or;VmU8$zb  
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特别横线special crossing BH^*K/^  
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空白支票blank cheque 5z3WRg
 
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失效支票，过期支票stale cheque q
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普通支票open cheque 8,+T[S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9dszn^]T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hTby:$aCg  
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支票换现金||兑现to cash a cheque G^ |b*n!!  
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清理票款to clear a cheque FChW`b&S  
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保证兑现to certify a cheque p'
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填写支票数额to fill up a cheque w \Q(wH'  
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支票上划线to cross a cheque 1T~`$
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开发支票to make out a cheque TK>~)hc}  
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签发支票，开立支票to draw a cheque||to issue a cheque (]fbCH:  
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透支支票to overdraw a cheque yMgS0  
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背书支票to endorse a cheque ky]L`
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请付票款||清付票款to pay a cheque||to honour a cheque @v/Ae_q!  
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支票退票to dishonour a cheque daQJ{Cd,w  
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拒付支票to refuse a cheque mG*Yv  
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拒付支票to stop payment of a cheque _w5c-\-PUM  
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提示要求付款to present for payment e&<=+\ul  
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见票即付持票人payable to bearer RS{ E|  
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支付指定人payable to order .z,`{-7U  
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已过期||无效out of date||stale Nqj5,9 *c  
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请给出票人R/D||refer to drawer 8(-N;<Ef2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Oh7wyQiV  
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文字与数字不一致words and figures differ q:,ck@-4  
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支票 %cq8%RT  
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时间已过account closed kl5Y{![/&f  
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更改处应加盖印章alterations require initials HwBJUr91]  
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时间已过effects not cleared +tv"j;z  
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停止付款payment stopped ^ Mq8jw(2  
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支票毁损cheque mutilated N8`q.;qewz  
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汇款||寄钱to remit||to send money {9h`h08?z  
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寄票供取款||支票支付to send a cheque for payment I!g+K  

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寄款人a remitter c8
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收款人a remittee SQI =D8  
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国外汇票foreign Bill uBxs`'C  
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国内汇票inland Bill @"B
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跟单汇票documentary bill !l#n.Fx&3  
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空头汇票accommodation bill t,R4q*  
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原始汇票original bill TWo.c _l  
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改写||换新票据renewed bill =F90SyzTy  
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即期汇票sight bill||bill on demand 6Bn%7ZBv  
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…days after date||…days after date…日后付款 C(lGW,!  
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…months after date||…months after date…月后付款 !d3:`l<  
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见票后…日付款…days after sight||…days sight cXG$zwS\  
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见票后…月付款…months after sight||…months sight ?D`
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同组票据set of bills C9%2}E3Z$)  
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单张汇票sola of exchange||sole of exchange rk .tLk  
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远期汇票usance bill||bill at usance \?rBtD(  
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长期汇票long bill S67>yqha  
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短期汇票short bill j9]H~:g$d  
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逾期汇票overdue bill AEr8^6  
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宽限日期days of grace /agX! E4s  
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电汇telegraphic transfer （T.T） I!OV+utF  
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邮汇postal order||postal note （Am.）||post office order||money order I? o)X!  
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本票promissory note （P/N） +I
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押汇负责书||押汇保证书letter of hypothecation .uGvmD<;x  
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副保||抵押品||付属担保物collateral security 4C
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance byW9]('e  
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单张承兑general acceptance vL,:Yn@b  
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有条件承兑qualified acceptance ~Os1ir.  
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附条件认付conditional acceptance [_pw|BGp  
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部分认付partial acceptance   (-:lO{@FsC