[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。   0;a10b  
会计报表statement of account ih("`//nP  
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往来帐目account current (Qw>P42J  
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现在往来帐||存款额current accout y+^KVEw  
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销货帐account sales b!-=L&V  

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共同计算帐项joint account ??Urm[Y
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未决帐项outstanding account I<W<;A  
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贷方帐项credit account||creditor account 'o=DGm2H  
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借方帐项debit account||debtor account "\lOOp^-  
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应付帐||应付未付帐account payable 6*1f -IbV  
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应收帐||应收未收帐account receivable RHd no C  
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新交易||新帐new account |A
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未决帐||老帐old account h0x'QiCc  
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现金帐cash account ^;{uop"DS  
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流水帐running account Om;`"5  
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暂记帐||未定帐suspense account {QN 5QGvK  
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过期帐||延滞帐overdue account||pastdue account 44k8IYC*o  
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杂项帐户sundry account ,l,q;]C%  
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详细帐单||明细表detail account ;eW)&qzK  
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呆帐bad account McbbEs=)  
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会计项目title of account DHvZ:)aT}  
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会计薄||帐薄account-book '!M KZKer  
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营业报告书||损益计算表account of budiness||business report zG%'Cw)8  
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借贷细帐||交验帐account rendered F{ C2% s#  
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明细帐account stated 4)XB3$<  
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与…银行开立一户头to open an account with ]T.+(\I  
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与…银行建立交易to keep account with >$a;+v  
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继续记帐to keep account CZ{7?:^f  
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与…有交易to have an account with +A$>F@u  
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作成会计帐||有往来帐项to make out an account with hL}ZP
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清算||清理债务to make up an account N9rAosO*  
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清洁帐目||与…停止交易to close ones account with "-rqL  
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结帐to close an account P>
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清理未付款to ask an account||to demand an account mwI7[I2q  
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结清差额to balance the account with y3PrLBTz  
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清算to settle an account||to liquidate an account||to square an account =( [4pG  
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审查帐目||监查帐目to audit an account ,]Xn9W  
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检查帐目to examine an account P|C 5k5  
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转入A的帐户to charge the amount to As account |f.,fVVV;  
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以计帐方式付款to pay on account F!*GrQms  
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代理某人||为某人on ones account||on account of one h ^s8LE3  
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为自己计算||独立帐目on ones own account [9#zEURS  
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由某人收益并负风险on ones account and risk||for ones account and risk Xkg  
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由某人负担for ones account||for account of one f*9O39&|  
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按某人指示||列入某人帐户by order and for account of one =)gdxywoC  
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列入5月份帐目for May account 4-Jwy  
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编入某中帐项下to pass to the account of||to place to the account of xgpf2y!{  
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寄出清算书to send in an account||to send in render an account ?:-:m'jdU  
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支票薄cheque book n;Q8Gg2U  
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支票陈票人cheque drawer ~id:Rh>o  
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持票人cheque holder X{ OWDy  
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不记名支票cheque to bearer||bearer cheque /kg#i&bP~  
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记名支票||认人支票cheque to order 6Io}3}3  
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到期支票antedated cheque FO:L+&hr?>  
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未到期支票postdated cheque ?+^p$'5
 
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保付支票certified cheque q!@!eC[b  
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未获兑现支票，退票returned cheque m m`#v g,  
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横线支票crossed cheque G[yzi  
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普通横线general crossing ce}A!v  
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特别横线special crossing X )tH23  
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空白支票blank cheque 5P"R'/[PA_  
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失效支票，过期支票stale cheque Babzrt-  
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普通支票open cheque e8^/S^ =&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 az0=jou<Zl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vjx'yh|  
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支票换现金||兑现to cash a cheque 7cGOJA5&  
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清理票款to clear a cheque M=pQx$ %a  
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保证兑现to certify a cheque mnK<5KLg1  
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填写支票数额to fill up a cheque Y p;Z+!!UZ  
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支票上划线to cross a cheque Sc>mw   
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开发支票to make out a cheque hHJvLs>^  
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签发支票，开立支票to draw a cheque||to issue a cheque :a;F3N
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透支支票to overdraw a cheque ?m]vk|>  
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背书支票to endorse a cheque 'fU#v`i  
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请付票款||清付票款to pay a cheque||to honour a cheque I p{R'H
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支票退票to dishonour a cheque P-4$Qksx  
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拒付支票to refuse a cheque t/Io.d   
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拒付支票to stop payment of a cheque xcW\U^1d  
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提示要求付款to present for payment qBBCnT  
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见票即付持票人payable to bearer #E!^oZm<Z  
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支付指定人payable to order -z`%x@F<&L  
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已过期||无效out of date||stale 8<Iq)A]'Z  
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请给出票人R/D||refer to drawer (%L/|F_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *`+zf7-f  
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文字与数字不一致words and figures differ x[{\Aw>$.  
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支票 ,VVA^'+  
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时间已过account closed *?t$Q|
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更改处应加盖印章alterations require initials +w]#26`d  
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时间已过effects not cleared gV.?Myy  
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停止付款payment stopped
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支票毁损cheque mutilated cS%dTrfo  
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汇款||寄钱to remit||to send money qj_0 td$  
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寄票供取款||支票支付to send a cheque for payment E$ \l57  
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寄款人a remitter  ]+Whv%M  
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收款人a remittee Rr [_t FM  
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国外汇票foreign Bill $CMye; yL  
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国内汇票inland Bill hiVa\s  
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跟单汇票documentary bill f@;pN=PS  
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空头汇票accommodation bill ~4+Y BN  
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原始汇票original bill H4`>B>\  
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改写||换新票据renewed bill @}6<,;|DQ  
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即期汇票sight bill||bill on demand ;O)*!yA(GG  
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…days after date||…days after date…日后付款 ~9o@
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…months after date||…months after date…月后付款 6rbR0dSgx  
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见票后…日付款…days after sight||…days sight Pteti  
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见票后…月付款…months after sight||…months sight v\bWQs1  
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同组票据set of bills YSxr(\~j  
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单张汇票sola of exchange||sole of exchange e~gNGr]L/  
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远期汇票usance bill||bill at usance *J^FV^E``  
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长期汇票long bill ,k_ b-/  
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短期汇票short bill Z0H_l/g  
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逾期汇票overdue bill Ndl{f=sjX-  
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宽限日期days of grace mI<sf?.  

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电汇telegraphic transfer （T.T） OH`zeI,[*  
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邮汇postal order||postal note （Am.）||post office order||money order 6K7lQ!#}Q  
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本票promissory note （P/N） C8v  
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押汇负责书||押汇保证书letter of hypothecation dm"x?[2:  
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副保||抵押品||付属担保物collateral security Rf)|p;  
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担保书trust receipt||letter of indemnity W\0u[IV.x  
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承兑||认付acceptance q},,[t  
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单张承兑general acceptance 1NZp
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有条件承兑qualified acceptance )gU:Up24|"  
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附条件认付conditional acceptance !Q_Kil.9  
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部分认付partial acceptance   xh<{
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