[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。   /_y%b.f^  
会计报表statement of account DfwxPt#
 
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往来帐目account current *6 -;iT8  

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现在往来帐||存款额current accout h Vz%{R"  
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销货帐account sales lnL& v'{  
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共同计算帐项joint account >"? HbR9  
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未决帐项outstanding account MK9?81xd  
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贷方帐项credit account||creditor account (y|{^@  
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借方帐项debit account||debtor account C0/s/p'  
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应付帐||应付未付帐account payable VOwt2&mZ  
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应收帐||应收未收帐account receivable _Ptf^+  
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新交易||新帐new account St,IWOmq"  
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未决帐||老帐old account nQK@Uy5Yr  
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现金帐cash account S;NC
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流水帐running account ^T'+dGU`  
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暂记帐||未定帐suspense account -qfd)A6]  
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过期帐||延滞帐overdue account||pastdue account ']$ttfJB  
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杂项帐户sundry account U"-mLv"|  
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详细帐单||明细表detail account x)G/YUv76  
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呆帐bad account ;Iw'TF   
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会计项目title of account {ZbeF#*"  
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会计薄||帐薄account-book 8(KsU,%d  
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营业报告书||损益计算表account of budiness||business report >~BU<#  
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借贷细帐||交验帐account rendered Q C~~  
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明细帐account stated P%Q }R [Q  
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与…银行开立一户头to open an account with q>Px  
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与…银行建立交易to keep account with 8> pFpS  
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继续记帐to keep account BC@"WlD  
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与…有交易to have an account with i":-g"d  
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作成会计帐||有往来帐项to make out an account with 2vWkAC;   
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清算||清理债务to make up an account J8b]*2 D  
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清洁帐目||与…停止交易to close ones account with (O`=$e  
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结帐to close an account 3\(s=-vh  
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清理未付款to ask an account||to demand an account ;m
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结清差额to balance the account with p:4vjh=1h  
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清算to settle an account||to liquidate an account||to square an account j|[s?YJl  
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审查帐目||监查帐目to audit an account kb%W3c9HO  
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检查帐目to examine an account vuAAaKz  
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转入A的帐户to charge the amount to As account 9J%>2AA  
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以计帐方式付款to pay on account )Z;Y,g  
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代理某人||为某人on ones account||on account of one u>(Q& 25  
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为自己计算||独立帐目on ones own account f0[xMn0Tu  
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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 z)]EB6uRg  
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按某人指示||列入某人帐户by order and for account of one txgGL'  
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列入5月份帐目for May account c]"B)I1L  
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编入某中帐项下to pass to the account of||to place to the account of a-}%R  
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寄出清算书to send in an account||to send in render an account iwVra"y  
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支票薄cheque book q+:(@w6  
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支票陈票人cheque drawer jK=*~I  
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持票人cheque holder mQvKre o~  
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不记名支票cheque to bearer||bearer cheque 7E5Dz7  
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记名支票||认人支票cheque to order LAKZAi%O0  
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到期支票antedated cheque vX/A9Qi,U.  
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未到期支票postdated cheque :fYwFD( 9  
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保付支票certified cheque ,%'0e/  
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未获兑现支票，退票returned cheque :I'Ezxv|  
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横线支票crossed cheque 0xxzhlKNL  
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普通横线general crossing H/3Zdj 9  
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特别横线special crossing V0 F30rK  
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空白支票blank cheque M&ij[%i  
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失效支票，过期支票stale cheque MH.,s@  
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普通支票open cheque Di'u%r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?a>7=)%AH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ING_:XpnJ  
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支票换现金||兑现to cash a cheque %p2x^air  
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清理票款to clear a cheque e4Ox`gLa*p  
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保证兑现to certify a cheque =b<<5N s  
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填写支票数额to fill up a cheque I\upnEKKzZ  
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支票上划线to cross a cheque e:J'&r& 1  
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开发支票to make out a cheque PDt<lJU+X  
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签发支票，开立支票to draw a cheque||to issue a cheque rj,K`HD  
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透支支票to overdraw a cheque }xb_s  
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背书支票to endorse a cheque 7wQ+giu  
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请付票款||清付票款to pay a cheque||to honour a cheque #*$_S@  
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支票退票to dishonour a cheque ,g/ _eROJ  
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拒付支票to refuse a cheque fey*la Xq  
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拒付支票to stop payment of a cheque )'[x)q  
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提示要求付款to present for payment =.36y9Mfo  
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见票即付持票人payable to bearer 1BQ0M{&  
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支付指定人payable to order YDQ:eebg(  
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已过期||无效out of date||stale Oj4v#GK]  
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请给出票人R/D||refer to drawer ;,1=zhKU.  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $hkq>i \  
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文字与数字不一致words and figures differ I=K!)X$  
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支票 {5^K Xj$B  
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时间已过account closed +I t#Z3  
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更改处应加盖印章alterations require initials <W>++< -  
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时间已过effects not cleared ? ^M /[@  
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停止付款payment stopped 5
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支票毁损cheque mutilated :0$a.8Y\++  
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汇款||寄钱to remit||to send money  8"%RCE  
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寄票供取款||支票支付to send a cheque for payment 1|{bDlmt  
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寄款人a remitter 5!I4
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收款人a remittee \(~wZd  
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国外汇票foreign Bill T f4tj!t-  
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国内汇票inland Bill SJ?6{2^  
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跟单汇票documentary bill +JRF0T  
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空头汇票accommodation bill i;z{zVR  
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原始汇票original bill m2~&#c\  
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改写||换新票据renewed bill 0AK,&nbF  
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即期汇票sight bill||bill on demand d}'U?6ob  
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…days after date||…days after date…日后付款 E/M_lvQ
 
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…months after date||…months after date…月后付款 ?BA]7M(,4  
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见票后…日付款…days after sight||…days sight gr-9l0u  
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见票后…月付款…months after sight||…months sight q gIb/6;xQ  
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同组票据set of bills f()FY<b  
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单张汇票sola of exchange||sole of exchange 5oEV-6  
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远期汇票usance bill||bill at usance :NJ_n6E  
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长期汇票long bill W} WI; cI  
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短期汇票short bill V7#v6!7A@  
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逾期汇票overdue bill b0iSn#$  
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宽限日期days of grace ]7-&V-Ct*  
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电汇telegraphic transfer （T.T） (c0A.L)  
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邮汇postal order||postal note （Am.）||post office order||money order 93t9^9  
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本票promissory note （P/N） &-(463  
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押汇负责书||押汇保证书letter of hypothecation ss;R8:5  
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副保||抵押品||付属担保物collateral security ^vG8#A}]  
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担保书trust receipt||letter of indemnity (O0Ur m  
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承兑||认付acceptance s -dLZ.9F  
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单张承兑general acceptance 0uBl>A7qhn  
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有条件承兑qualified acceptance lJ@][;  
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附条件认付conditional acceptance II
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部分认付partial acceptance   }NsUnbxT