[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。   A~S L5h  
会计报表statement of account #Pu @Wx  
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往来帐目account current tL~,ZCQz  
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现在往来帐||存款额current accout zb;(?!Bd#  
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销货帐account sales !%c{+]g  
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共同计算帐项joint account Ot`LZ"H:  
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未决帐项outstanding account qz
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贷方帐项credit account||creditor account b7B+eN ?z  
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借方帐项debit account||debtor account )0#j\B  
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应付帐||应付未付帐account payable q$r&4s)To  
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应收帐||应收未收帐account receivable 60!1D>,  
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新交易||新帐new account U1ZIuDg'E  
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未决帐||老帐old account KZ=
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现金帐cash account Ve{n<{P  
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流水帐running account lT2 4JhJ#  
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暂记帐||未定帐suspense account WRWWskP  
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过期帐||延滞帐overdue account||pastdue account <,"4k&0Q>V  
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杂项帐户sundry account x
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详细帐单||明细表detail account !/`$AXO  
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呆帐bad account +#2)kg 9_  
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会计项目title of account .N,&Uv-  
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会计薄||帐薄account-book (D<(6?  
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营业报告书||损益计算表account of budiness||business report !*aPEf270  
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借贷细帐||交验帐account rendered ^Dg<Ki  
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明细帐account stated ('O}&F1  
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与…银行开立一户头to open an account with k'T^dY&c  
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与…银行建立交易to keep account with 1TS0X:TCn  
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继续记帐to keep account b>\?yL/%+?  
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与…有交易to have an account with |&3x#1A  
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作成会计帐||有往来帐项to make out an account with 2f>PO +4S{  
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清算||清理债务to make up an account -d+aV1n  
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清洁帐目||与…停止交易to close ones account with  YZc>dE  
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结帐to close an account *
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清理未付款to ask an account||to demand an account h!rM^  
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结清差额to balance the account with VhL{'w7f  
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清算to settle an account||to liquidate an account||to square an account 3`E=#ff%  
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审查帐目||监查帐目to audit an account {8$=[;  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account 8Jf.ECQT  
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以计帐方式付款to pay on account T|J9cgtS  
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代理某人||为某人on ones account||on account of one P-F)%T[  
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为自己计算||独立帐目on ones own account r/
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由某人收益并负风险on ones account and risk||for ones account and risk *I}`dC[  
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由某人负担for ones account||for account of one 8.F~k~srA  
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按某人指示||列入某人帐户by order and for account of one UOQEk22  
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列入5月份帐目for May account d%l{V6  
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编入某中帐项下to pass to the account of||to place to the account of 74! oe u.>  
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寄出清算书to send in an account||to send in render an account Uj&W<'I  
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支票薄cheque book nUkaz*4qU  
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支票陈票人cheque drawer N0#JOu}~  
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持票人cheque holder sz9L8f2  
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不记名支票cheque to bearer||bearer cheque ?%H ):r  
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记名支票||认人支票cheque to order Ef<b~E@  
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到期支票antedated cheque J EE{QjTh  
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未到期支票postdated cheque z({hiVs  
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保付支票certified cheque 5xii(\lC  
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未获兑现支票，退票returned cheque 41fJ%f` G  
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横线支票crossed cheque /T.KbLx~q  
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普通横线general crossing cV`E>w=D0  
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特别横线special crossing Xt#1Qs  
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空白支票blank cheque Q:$Zy  
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失效支票，过期支票stale cheque S(7ro]U9  
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普通支票open cheque O iFS}p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @JRNb=?a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R<V!%rL;;  
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支票换现金||兑现to cash a cheque c*R/]Dn  
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清理票款to clear a cheque vp.ZK[/`  
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保证兑现to certify a cheque HE
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填写支票数额to fill up a cheque ?)\a_Tn  
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支票上划线to cross a cheque r$wxk 4%Rz  
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开发支票to make out a cheque 5xOvY  
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签发支票，开立支票to draw a cheque||to issue a cheque 0T>H)c6:\  
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透支支票to overdraw a cheque J6jwBo2m  
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背书支票to endorse a cheque <ioO,oS'  
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请付票款||清付票款to pay a cheque||to honour a cheque i>_u _)-  
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支票退票to dishonour a cheque #M!!CX*k  
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拒付支票to refuse a cheque a[2vjFf#C  
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拒付支票to stop payment of a cheque al`3Lu0  
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提示要求付款to present for payment o!~Jzd.=h  
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见票即付持票人payable to bearer MaD3[4@#  
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支付指定人payable to order =tU{7i*+  
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已过期||无效out of date||stale _GKB6e%  
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请给出票人R/D||refer to drawer ~y$!48o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -8N|xQ378  
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文字与数字不一致words and figures differ KFZm`,+69  
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支票 <[GYLN[0Q  
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时间已过account closed '$ef+@y  
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更改处应加盖印章alterations require initials d^(1TNS  
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时间已过effects not cleared _W3Y\cs,-  
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停止付款payment stopped {RB-lfrWs  
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支票毁损cheque mutilated S-#q~X!yJ  
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汇款||寄钱to remit||to send money XR0O;JN  
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寄票供取款||支票支付to send a cheque for payment D5?phyC[Z  
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寄款人a remitter 8[ry|J  
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收款人a remittee %i)B* 9k  
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国外汇票foreign Bill c-j_INGm  
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国内汇票inland Bill Eaad,VBtU  
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跟单汇票documentary bill x
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空头汇票accommodation bill /)uM[ dnai  
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原始汇票original bill ;LJ3c7$@lf  
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改写||换新票据renewed bill Gt/4F-Gn  
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即期汇票sight bill||bill on demand 5nCu~<uJ  
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…days after date||…days after date…日后付款 3]E(mRX  
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…months after date||…months after date…月后付款 6&2LWaWMo$  
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见票后…日付款…days after sight||…days sight k3@HI|  
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见票后…月付款…months after sight||…months sight 7el<5chZ  
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同组票据set of bills rcbP$tvz  
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单张汇票sola of exchange||sole of exchange ?p8k{N(1  
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远期汇票usance bill||bill at usance w4MwD?i]R  
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长期汇票long bill q/6UK =  
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短期汇票short bill 
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逾期汇票overdue bill , Fytk34  
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宽限日期days of grace q6[}ydV  
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电汇telegraphic transfer （T.T） yU`:IMz  
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邮汇postal order||postal note （Am.）||post office order||money order >C2HC6O 3  
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本票promissory note （P/N） 9A;6x$s  
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押汇负责书||押汇保证书letter of hypothecation :`<psvd  
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副保||抵押品||付属担保物collateral security $HRed|*.C  
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担保书trust receipt||letter of indemnity U(3(ZqP  
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承兑||认付acceptance 2 zl~>3S  
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单张承兑general acceptance 0o;~~\fq.  
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有条件承兑qualified acceptance C >kmIw'  
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附条件认付conditional acceptance

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部分认付partial acceptance   r:#Q9EA