[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。   #Zk6   
会计报表statement of account # 9Z];
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往来帐目account current >F6'^9|  
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现在往来帐||存款额current accout uG&xtN8  
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销货帐account sales &(-+?*A`E  
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共同计算帐项joint account l~Hs]*jm  
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未决帐项outstanding account q5YgKz?IC  
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贷方帐项credit account||creditor account ])egke\!  
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借方帐项debit account||debtor account L |EvI.f
 
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应付帐||应付未付帐account payable lNowH0K!D  
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应收帐||应收未收帐account receivable p)RASIB  
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新交易||新帐new account PsMoH/+"  
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未决帐||老帐old account qasbK:}  
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现金帐cash account w2_$>z  
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流水帐running account u6Fm qK]Dj  
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暂记帐||未定帐suspense account S\b[Bq  
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过期帐||延滞帐overdue account||pastdue account WcqQR))n  
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杂项帐户sundry account m1H_kJ  
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详细帐单||明细表detail account 89o&KF]  
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呆帐bad account R?Zv  
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会计项目title of account 7.mY@  
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会计薄||帐薄account-book HO[W2b  
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营业报告书||损益计算表account of budiness||business report 3+vb A;R  
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借贷细帐||交验帐account rendered yTJ Eo\g/@  
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明细帐account stated 8'XAZSd(  
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与…银行开立一户头to open an account with xb{G :v  
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与…银行建立交易to keep account with }@6Tcn1  
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继续记帐to keep account +/O3L=QyJ  
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与…有交易to have an account with `>ppDQaS)W  
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作成会计帐||有往来帐项to make out an account with )LC"rSNx%  
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清算||清理债务to make up an account @!'rsPrI  
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清洁帐目||与…停止交易to close ones account with KC+jHk  
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结帐to close an account 76oJCNY  
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清理未付款to ask an account||to demand an account :+ZLK
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结清差额to balance the account with { )g $  
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清算to settle an account||to liquidate an account||to square an account LWdA3%  
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审查帐目||监查帐目to audit an account xovsh\s  
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检查帐目to examine an account C4aAPkcp2$  
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转入A的帐户to charge the amount to As account k{F]^VXQ  
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以计帐方式付款to pay on account xx@[ecW  
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代理某人||为某人on ones account||on account of one XL[Dmu&  
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为自己计算||独立帐目on ones own account c)3.AgT  
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由某人收益并负风险on ones account and risk||for ones account and risk fK^W6)uuV  
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由某人负担for ones account||for account of one b vOnS0,y  
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按某人指示||列入某人帐户by order and for account of one d#OAM;0}5  
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列入5月份帐目for May account ;F|#m,2Q-  
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编入某中帐项下to pass to the account of||to place to the account of .{t*v6(TP  
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寄出清算书to send in an account||to send in render an account P!"{-m'
  
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支票薄cheque book wH$qj'G4CN  
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支票陈票人cheque drawer E~#G_opQA  
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持票人cheque holder gxhdxSm=2  
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不记名支票cheque to bearer||bearer cheque sE'c$H  
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记名支票||认人支票cheque to order Qu1&$oO  
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到期支票antedated cheque %Z4*;VwQ  
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未到期支票postdated cheque m I5J]hk  
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保付支票certified cheque <T?-A}0uO  
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未获兑现支票，退票returned cheque nShXY6bA  
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横线支票crossed cheque 6`7tTn?n  
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普通横线general crossing V]; i$  
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特别横线special crossing -Uy)=]Zae  
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空白支票blank cheque haBmwq(f  
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失效支票，过期支票stale cheque >z qaV@T  
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普通支票open cheque gkO^J{_@q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >U,&V%y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lwq:0Rj@Q  
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支票换现金||兑现to cash a cheque =4MTb_  
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清理票款to clear a cheque
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保证兑现to certify a cheque S[exnZ*Y  
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填写支票数额to fill up a cheque }yK7LooM  
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支票上划线to cross a cheque c'i5,\#X  
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开发支票to make out a cheque IqYJ  
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签发支票，开立支票to draw a cheque||to issue a cheque D+3?p  
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透支支票to overdraw a cheque (U.Go/A#wE  
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背书支票to endorse a cheque #"4ioTL2  
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请付票款||清付票款to pay a cheque||to honour a cheque :')[pO_FW*  
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支票退票to dishonour a cheque cF8 2wg  
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拒付支票to refuse a cheque RRt( %Wm*  
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拒付支票to stop payment of a cheque ?$6H',u  
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提示要求付款to present for payment BX?DI-o^h  
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见票即付持票人payable to bearer ^Gk`n  
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支付指定人payable to order yNns6  
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已过期||无效out of date||stale :.x(( FU  
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请给出票人R/D||refer to drawer e#Cv*i_<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LL(x

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文字与数字不一致words and figures differ fa/S!%}fO  
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支票 FHOw ]"#  
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时间已过account closed zq};{~u(  
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更改处应加盖印章alterations require initials *igmi9A  
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时间已过effects not cleared +_] Ui| l  
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停止付款payment stopped k)b{UFRW  
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支票毁损cheque mutilated q}@L"a`  
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汇款||寄钱to remit||to send money eft=k}  
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寄票供取款||支票支付to send a cheque for payment 9kD#'BxC  
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寄款人a remitter 5eTA ]  
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收款人a remittee jW:7PS  
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国外汇票foreign Bill puOtF YZ\  
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国内汇票inland Bill >6C\T@{lJ  
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跟单汇票documentary bill hCQOwk#  
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空头汇票accommodation bill tiZH;t';<  
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原始汇票original bill 3/RwCtc  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand R2)@Q  
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…days after date||…days after date…日后付款 E3wpC#[Q1  
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…months after date||…months after date…月后付款 ]>~.U~  
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见票后…日付款…days after sight||…days sight O8Mypv/C  
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见票后…月付款…months after sight||…months sight x;
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同组票据set of bills o*$KiD  
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单张汇票sola of exchange||sole of exchange pqg2#@F.  
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远期汇票usance bill||bill at usance lZwjrU| _  
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长期汇票long bill m !:F/?B  
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短期汇票short bill $U,]c  
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逾期汇票overdue bill 6%EpF;T`  
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宽限日期days of grace d i_N}x*  
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电汇telegraphic transfer （T.T） ~JZLWTEe  
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邮汇postal order||postal note （Am.）||post office order||money order em'3 8L|(  
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本票promissory note （P/N） <> =(BAw  
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押汇负责书||押汇保证书letter of hypothecation S%p,.0_  
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副保||抵押品||付属担保物collateral security <mLU-'c@  
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担保书trust receipt||letter of indemnity @ &c@  
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承兑||认付acceptance +L?;g pVE&  
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单张承兑general acceptance .O5|d+S  
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有条件承兑qualified acceptance T
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附条件认付conditional acceptance IxG0TJ_  
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部分认付partial acceptance   b4^a zY