[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。   PB }$.8  
会计报表statement of account ;5y!,OF6  
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往来帐目account current 2hU4g e ?6  
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现在往来帐||存款额current accout _L# Tp  
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销货帐account sales W>1\f0'  
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共同计算帐项joint account dcXtT3,kpX  
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未决帐项outstanding account EH4WR /x  
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贷方帐项credit account||creditor account K z^aW  
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借方帐项debit account||debtor account y/kCzDT,  
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应付帐||应付未付帐account payable IP{Cj
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应收帐||应收未收帐account receivable hXMC!~Th  
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新交易||新帐new account WpmypkJA#  
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未决帐||老帐old account U*6-Y%7  
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现金帐cash account d(]LRIn~1  
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流水帐running account Ex@#!fz{%  
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暂记帐||未定帐suspense account 7:1Hgj(  
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过期帐||延滞帐overdue account||pastdue account ]v9<^!  
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杂项帐户sundry account N%Lh_2EzqV  
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详细帐单||明细表detail account `qfVgT=2  
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呆帐bad account c)$/Uu  
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会计项目title of account R'9TD=qEK  
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会计薄||帐薄account-book O %)+ w  
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营业报告书||损益计算表account of budiness||business report !CsoTW9C:  
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借贷细帐||交验帐account rendered QY{f=  
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明细帐account stated +$v$P!),  
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与…银行开立一户头to open an account with ; 4S#6#  
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与…银行建立交易to keep account with i#Wl?(-i  
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继续记帐to keep account LoTq2/  
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与…有交易to have an account with .oSKSld  
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作成会计帐||有往来帐项to make out an account with ^ ]`<nO  
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清算||清理债务to make up an account U2SxRFs >  
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清洁帐目||与…停止交易to close ones account with Mg;;o  
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结帐to close an account > m5j.GP;  
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清理未付款to ask an account||to demand an account )iEK7d^-  
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结清差额to balance the account with ;rk}\M$+  
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清算to settle an account||to liquidate an account||to square an account E!ZDqq
 
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审查帐目||监查帐目to audit an account ]C]tLJ!M  
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检查帐目to examine an account )Oa"B;\j  
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转入A的帐户to charge the amount to As account `
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以计帐方式付款to pay on account o F@{&  
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代理某人||为某人on ones account||on account of one m*["  
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为自己计算||独立帐目on ones own account S _#UEf  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one )(?s=<H  
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按某人指示||列入某人帐户by order and for account of one c*6o{x}K  
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列入5月份帐目for May account m,= $a\UC  
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编入某中帐项下to pass to the account of||to place to the account of z.[L1AGa|s  
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寄出清算书to send in an account||to send in render an account l:faI&o.@  
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支票薄cheque book
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支票陈票人cheque drawer Yh"Z@D[d  
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持票人cheque holder XY%8yII6  
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不记名支票cheque to bearer||bearer cheque 6aK%s{%3s  
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记名支票||认人支票cheque to order 9|#h )*  
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到期支票antedated cheque h`n>6I  
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未到期支票postdated cheque ^ 5GS!u"  
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保付支票certified cheque Pu*st=KGB  
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未获兑现支票，退票returned cheque c85B-/  
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横线支票crossed cheque (/ hF~A  
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普通横线general crossing OB"QWdh  
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特别横线special crossing 2_Pe/  
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空白支票blank cheque *:d_~B?Tn  
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失效支票，过期支票stale cheque MD1,KH+O  
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普通支票open cheque .y'OoDe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >|rL0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z&-`<uV~  
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支票换现金||兑现to cash a cheque }Rf } iG  
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清理票款to clear a cheque eM~i (]PY  
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保证兑现to certify a cheque E]7G4  
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填写支票数额to fill up a cheque JE?XZp@V  
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支票上划线to cross a cheque 4mPg; n  
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开发支票to make out a cheque oF3#]6`;/  
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签发支票，开立支票to draw a cheque||to issue a cheque "w7:{E5e  
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透支支票to overdraw a cheque lOE
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背书支票to endorse a cheque D #A9  
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请付票款||清付票款to pay a cheque||to honour a cheque %b_zUFHPp  
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支票退票to dishonour a cheque U3Dy:K[  
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拒付支票to refuse a cheque )qxL@w.  
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拒付支票to stop payment of a cheque 8 {QvB"w  
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提示要求付款to present for payment @ 8SYV}0 H  
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见票即付持票人payable to bearer v0HFW%YJ^J  
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支付指定人payable to order <Siz5qQI4  
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已过期||无效out of date||stale K~Xt`  
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请给出票人R/D||refer to drawer i|2Q}$3t2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KBOxr5w  
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文字与数字不一致words and figures differ BG=h1ybz  
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支票 \=nY&Ml  
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时间已过account closed F+}MW/ra@  
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更改处应加盖印章alterations require initials UW40Y3W0  
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时间已过effects not cleared Xd{"+'29  
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停止付款payment stopped ;i\i+:=  
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支票毁损cheque mutilated 5{j1<4zxR  
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汇款||寄钱to remit||to send money F~&bg
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寄票供取款||支票支付to send a cheque for payment )ASI4 1  
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寄款人a remitter 0~)cAKus  
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收款人a remittee uq{w1 O5  
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国外汇票foreign Bill a%V6RyT4qW  
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国内汇票inland Bill E2+O-;VN  
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跟单汇票documentary bill ]?-8[v~{C  
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空头汇票accommodation bill {p=`"H>  
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原始汇票original bill }f?$QSF  
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改写||换新票据renewed bill W;P8=q  
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即期汇票sight bill||bill on demand Pp#  
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…days after date||…days after date…日后付款 ckykRqk}  
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…months after date||…months after date…月后付款 !Z]#1"A8  
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见票后…日付款…days after sight||…days sight 9EHhVi  
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见票后…月付款…months after sight||…months sight |Y"nZK,  
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同组票据set of bills x *:v]6y  
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单张汇票sola of exchange||sole of exchange % La<
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远期汇票usance bill||bill at usance %j $r"  
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长期汇票long bill ^-nL!> FYY  
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短期汇票short bill qL2!\zt>g  
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逾期汇票overdue bill BcXPgM!Xqz  
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宽限日期days of grace {HO,d{{  
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电汇telegraphic transfer （T.T） @js`$  
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邮汇postal order||postal note （Am.）||post office order||money order &TTvX%T  
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本票promissory note （P/N） X*w7q7\8-:  
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押汇负责书||押汇保证书letter of hypothecation (&i c3/-  
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副保||抵押品||付属担保物collateral security %w#z  
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担保书trust receipt||letter of indemnity tP1znJh>y  
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承兑||认付acceptance P
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单张承兑general acceptance uCHM  
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有条件承兑qualified acceptance f"-3'k
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附条件认付conditional acceptance uquY z_2  
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部分认付partial acceptance   GdM|?u&s"