[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。   3;_ n{&  
会计报表statement of account |QMA@Mx  
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往来帐目account current |g-b8+.=]  
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现在往来帐||存款额current accout  !aNh!  
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销货帐account sales T_;]fPajjD  
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共同计算帐项joint account M#,Q ^rH#  
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未决帐项outstanding account 7:Ztuc]  
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贷方帐项credit account||creditor account v]"L]/"  
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借方帐项debit account||debtor account jz'<  
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应付帐||应付未付帐account payable \9{F5Sz  
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应收帐||应收未收帐account receivable <l,o&p,>|c  
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新交易||新帐new account G64Fx*`  
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未决帐||老帐old account mD58T2Z  
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现金帐cash account CE%_A[a  
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流水帐running account 0?DC0
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暂记帐||未定帐suspense account 3_$w|ET  
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过期帐||延滞帐overdue account||pastdue account ) c2_b  
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杂项帐户sundry account &a0r%L()X  
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详细帐单||明细表detail account TUK"nKSZ`.  
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呆帐bad account 4,Ic}Cv M  
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会计项目title of account g=L]S-e  
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会计薄||帐薄account-book ]}="
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营业报告书||损益计算表account of budiness||business report 1/+C5Bp*  
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借贷细帐||交验帐account rendered 6RO(]5wX  
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明细帐account stated f"G-  
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与…银行开立一户头to open an account with O|IG_RL]  
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与…银行建立交易to keep account with (
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继续记帐to keep account N[] Hc  
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与…有交易to have an account with GcIDG`RX  
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作成会计帐||有往来帐项to make out an account with =!O*/6rz  
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清算||清理债务to make up an account S:4crI  
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清洁帐目||与…停止交易to close ones account with fx=Awba  
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结帐to close an account C*U'~qRK  
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清理未付款to ask an account||to demand an account C{sLz9  
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结清差额to balance the account with gmIqT f  
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清算to settle an account||to liquidate an account||to square an account &PkLp4mQ  
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审查帐目||监查帐目to audit an account IG(?xf\C  
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检查帐目to examine an account Fk(JSiU  
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转入A的帐户to charge the amount to As account [:xiZ  
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以计帐方式付款to pay on account : ^ 8  
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代理某人||为某人on ones account||on account of one &/Ro lIHF  
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为自己计算||独立帐目on ones own account }FzqW*4~  
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由某人收益并负风险on ones account and risk||for ones account and risk nXjP
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由某人负担for ones account||for account of one 3Tn)Z1o  
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按某人指示||列入某人帐户by order and for account of one 3!5U
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列入5月份帐目for May account ', GS#~  
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编入某中帐项下to pass to the account of||to place to the account of $T :un.TM  
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寄出清算书to send in an account||to send in render an account }du XC[6  
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支票薄cheque book gKOOHUCb
 
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支票陈票人cheque drawer q5>v'ZSo  
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持票人cheque holder P>9aI/d9  
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不记名支票cheque to bearer||bearer cheque &YDK (&>  
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记名支票||认人支票cheque to order jYiv'6z  
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到期支票antedated cheque wO2_DyMm@  
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未到期支票postdated cheque .'a&33J  
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保付支票certified cheque c*UvYzDZL  
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未获兑现支票，退票returned cheque $cu00
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横线支票crossed cheque <9>vO,n  
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普通横线general crossing k? Xc  
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特别横线special crossing % >;#9"O4  
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空白支票blank cheque id?h>g  
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失效支票，过期支票stale cheque ,C {*s$  
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普通支票open cheque moVbw`T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M# 18H<]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T;L>P[hNn  
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支票换现金||兑现to cash a cheque 7hy&-<  
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清理票款to clear a cheque c%*($)#  
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保证兑现to certify a cheque Quf_'  
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填写支票数额to fill up a cheque 6n1rL  
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支票上划线to cross a cheque f
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开发支票to make out a cheque 7m#[!%D  
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签发支票，开立支票to draw a cheque||to issue a cheque L}#0I+Ml7  
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透支支票to overdraw a cheque D\/xu-&  
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背书支票to endorse a cheque d7Ur$K\=y  
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请付票款||清付票款to pay a cheque||to honour a cheque #[MJ|^\i  
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支票退票to dishonour a cheque TgU**JN)  
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拒付支票to refuse a cheque E99CmG|"  
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拒付支票to stop payment of a cheque C9S@v D+  
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提示要求付款to present for payment y'ja< 1I>  
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见票即付持票人payable to bearer (UNtRz'=;  
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支付指定人payable to order <I;*[;AK  
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已过期||无效out of date||stale "fQRk  
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请给出票人R/D||refer to drawer |P6EO22p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g(0;[#@  
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文字与数字不一致words and figures differ A,~Hl
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支票 juToO  
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时间已过account closed w#PZu+  
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更改处应加盖印章alterations require initials FyD.>ot7M  
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时间已过effects not cleared 1q~LA[6  
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停止付款payment stopped 24@^{ }  
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支票毁损cheque mutilated !Cj(A"uqY  
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汇款||寄钱to remit||to send money 5 Rz/Ri\c=  
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寄票供取款||支票支付to send a cheque for payment 6c\DJD  
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寄款人a remitter OCx5/ 88X  
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收款人a remittee .:0M+Jr"  
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国外汇票foreign Bill ZH-5Qy_  
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国内汇票inland Bill 7z<Cu<  
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跟单汇票documentary bill q:yO92Ow  
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空头汇票accommodation bill P3$,ca'  
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原始汇票original bill ~PYFYjHC  
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改写||换新票据renewed bill "A7<XN<  
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即期汇票sight bill||bill on demand i puo}  
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…days after date||…days after date…日后付款 Oo/8Y E
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…months after date||…months after date…月后付款 EP0a1. C  
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见票后…日付款…days after sight||…days sight ~,G]glu8  
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见票后…月付款…months after sight||…months sight Cn/q=  
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同组票据set of bills 'v+96b/;  
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单张汇票sola of exchange||sole of exchange ,L~snR'w  
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远期汇票usance bill||bill at usance qAbd xd[  
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长期汇票long bill ^Wk0*.wg  
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短期汇票short bill $ JuLAqq  
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逾期汇票overdue bill {YfYIt=.  
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宽限日期days of grace  @}Pw0vC  
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电汇telegraphic transfer （T.T） HN^w'I'bp  
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邮汇postal order||postal note （Am.）||post office order||money order <)"iL4 kDI  
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本票promissory note （P/N） ,Qga|n8C  
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押汇负责书||押汇保证书letter of hypothecation '\4c "Ho  
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副保||抵押品||付属担保物collateral security s-fKh`  
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担保书trust receipt||letter of indemnity .`b4h"g:  
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承兑||认付acceptance 5^bh .uF  
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单张承兑general acceptance JvT%R`i  
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有条件承兑qualified acceptance 3}v0{c  
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附条件认付conditional acceptance (K!M*d+  
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部分认付partial acceptance   5)h+(u C3