[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。   -f[95Z3}  
会计报表statement of account Zo5 .Yse  
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往来帐目account current .[:*bo3  
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现在往来帐||存款额current accout Rlf#)4  
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销货帐account sales m3K .\3  
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共同计算帐项joint account GSu&Z/Jo  
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未决帐项outstanding account 0V:PRq;v0  
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贷方帐项credit account||creditor account 09u@
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借方帐项debit account||debtor account pO_L,~<  
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应付帐||应付未付帐account payable #\fxU:z~r  
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应收帐||应收未收帐account receivable \.<V ~d?  
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新交易||新帐new account x:)8+Rn}  
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未决帐||老帐old account ^/kn#1H 7&  
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现金帐cash account oopACE>  
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流水帐running account o4"7i 9+g  
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暂记帐||未定帐suspense account Y &Sk/8  
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过期帐||延滞帐overdue account||pastdue account .*s1d)\:  
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杂项帐户sundry account [y}0X^9,E  
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详细帐单||明细表detail account jz%
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呆帐bad account 1h.N &;vy  
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会计项目title of account w}<CH3cx  
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会计薄||帐薄account-book f<V#Yc(U}  
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营业报告书||损益计算表account of budiness||business report $\|$ekil4  
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借贷细帐||交验帐account rendered a3wTcp "r  
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明细帐account stated 5h9`lS2  
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与…银行开立一户头to open an account with I@l'Fx  
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与…银行建立交易to keep account with ~N+bD  
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继续记帐to keep account -'FzH?q:  
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与…有交易to have an account with 5eI3a!E]O  
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作成会计帐||有往来帐项to make out an account with ~VZ)LQ'7  
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清算||清理债务to make up an account / vI sX3v  
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清洁帐目||与…停止交易to close ones account with Hmt}@  
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结帐to close an account !Pf_ he  
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清理未付款to ask an account||to demand an account CA7ZoMB#  
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结清差额to balance the account with q-%;~LF  
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清算to settle an account||to liquidate an account||to square an account kB-%T66\  
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审查帐目||监查帐目to audit an account |^K-m42  
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检查帐目to examine an account Q}GsCmt=)O  
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转入A的帐户to charge the amount to As account 1!,xB]v1Ri  
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以计帐方式付款to pay on account L&O!"[++  
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代理某人||为某人on ones account||on account of one .LDK+c  
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为自己计算||独立帐目on ones own account ?N2/;u>  
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由某人收益并负风险on ones account and risk||for ones account and risk T 9
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由某人负担for ones account||for account of one \
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按某人指示||列入某人帐户by order and for account of one e573UB  
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列入5月份帐目for May account "YbvI@pD  
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编入某中帐项下to pass to the account of||to place to the account of =ML6"jr  
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寄出清算书to send in an account||to send in render an account ['%]tWT9  
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支票薄cheque book dKyJ.p
 
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支票陈票人cheque drawer S#+Dfa`8X  
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持票人cheque holder GKf,1kns  
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不记名支票cheque to bearer||bearer cheque u
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记名支票||认人支票cheque to order ]i'hCa $$  
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到期支票antedated cheque 4DY\QvW5  
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未到期支票postdated cheque 4%L`~J4 wr  
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保付支票certified cheque !#0Lo->OO  
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未获兑现支票，退票returned cheque k<p$BZ  
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横线支票crossed cheque 9PXG*r|D  
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普通横线general crossing c#'t][Ii  
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特别横线special crossing !#l>+9  

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空白支票blank cheque =7{n 2  
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失效支票，过期支票stale cheque J3Ipk-'lx  
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普通支票open cheque u#9H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9<qAf`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %K0 H?^.  
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支票换现金||兑现to cash a cheque klkshlk d  
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清理票款to clear a cheque {O2 4:'K&  
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保证兑现to certify a cheque ~kHWh8\b:  
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填写支票数额to fill up a cheque ck0K^o v  
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支票上划线to cross a cheque k*xMe-  
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开发支票to make out a cheque _]oNbcbt(  
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签发支票，开立支票to draw a cheque||to issue a cheque |K.J@zW  
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透支支票to overdraw a cheque $j(laD#AR  
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背书支票to endorse a cheque ^n %
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请付票款||清付票款to pay a cheque||to honour a cheque ~rfUqM]I   
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支票退票to dishonour a cheque FlyRcj  
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拒付支票to refuse a cheque uY;7&Lw y1  
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拒付支票to stop payment of a cheque M`D`-vv  
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提示要求付款to present for payment 4(mRLr%l@`  
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见票即付持票人payable to bearer pP)> x*1  
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支付指定人payable to order BJP^?FUd=,  
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已过期||无效out of date||stale tGwQUn  
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请给出票人R/D||refer to drawer WNp-V02l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \E8CC>Jd  
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文字与数字不一致words and figures differ rPx:o}&<  
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支票 0czEA  
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时间已过account closed P"s7}cl  
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更改处应加盖印章alterations require initials fctVJ{?  
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时间已过effects not cleared 0#!Z1:Y  
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停止付款payment stopped Lb0BmR%0  
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支票毁损cheque mutilated I`[s(C>3 @  
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汇款||寄钱to remit||to send money QmY1Bn?s  
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寄票供取款||支票支付to send a cheque for payment 0
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寄款人a remitter x>MY_?a  
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收款人a remittee }NF7"tOL  
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国外汇票foreign Bill (7?jjH^4  
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国内汇票inland Bill eh r,+GX  
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跟单汇票documentary bill Y]9C8c)  
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空头汇票accommodation bill TptXH?  
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原始汇票original bill $S{]` +  
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改写||换新票据renewed bill 2:Rxyg@'  
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即期汇票sight bill||bill on demand q3$;lLsb;j  
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…days after date||…days after date…日后付款 5$Aiez~tBq  
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…months after date||…months after date…月后付款 G,JK$j>*l  
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见票后…日付款…days after sight||…days sight XY1b_uY  
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见票后…月付款…months after sight||…months sight 7(<z=F  
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同组票据set of bills Lyj0$wbH`  
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单张汇票sola of exchange||sole of exchange %9P)Okq  
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远期汇票usance bill||bill at usance k| Ye[GM*  
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长期汇票long bill y&8kORz;?  
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短期汇票short bill :KL5A1{  
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逾期汇票overdue bill h.D*Y3=<  
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宽限日期days of grace sHi*\  
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电汇telegraphic transfer （T.T） ,@*Srrw  
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邮汇postal order||postal note （Am.）||post office order||money order XK7$Xbd  
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本票promissory note （P/N） $pOgFA1'  
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押汇负责书||押汇保证书letter of hypothecation Z(=UZI?  
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副保||抵押品||付属担保物collateral security gE~]^B{  
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担保书trust receipt||letter of indemnity Zg#VZg1 2  
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承兑||认付acceptance hn@T ]k  
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单张承兑general acceptance klK
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有条件承兑qualified acceptance O5:2B\B  
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附条件认付conditional acceptance wC~ra:/?:7  
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部分认付partial acceptance   dmkd.aP4