[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。   bb d.  
会计报表statement of account Vi$-Bw$@  
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往来帐目account current B7"PIk k;  
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现在往来帐||存款额current accout IVW1]y  
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销货帐account sales lq"f[-8a2q  
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共同计算帐项joint account P#:?ok  
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未决帐项outstanding account Uw4> v:  
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贷方帐项credit account||creditor account zuJtpMn  
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借方帐项debit account||debtor account LjU'z#  
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应付帐||应付未付帐account payable  L_w+y  
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应收帐||应收未收帐account receivable A?G^\I~v  
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新交易||新帐new account yObuWDA9  
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未决帐||老帐old account ;@ [ 0x  
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现金帐cash account X=C1/4wU  
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流水帐running account !pJeA)W;  
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暂记帐||未定帐suspense account n$[f94d=  
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过期帐||延滞帐overdue account||pastdue account V)P&Zw  
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杂项帐户sundry account $3,ryXp7  
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详细帐单||明细表detail account Yhp]x
  
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呆帐bad account %Qmk2  
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会计项目title of account uGs;}<<8  
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会计薄||帐薄account-book @/&b;s73  
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营业报告书||损益计算表account of budiness||business report !K?qgM  
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借贷细帐||交验帐account rendered s s 3t  
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明细帐account stated _j>;ipTb+  
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与…银行开立一户头to open an account with dO7;}>F$n  
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与…银行建立交易to keep account with 9%sM*[A  
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继续记帐to keep account iK{T^vvk  
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与…有交易to have an account with h8jD}9^  
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作成会计帐||有往来帐项to make out an account with D=RU`?L  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with c-j_INGm  
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结帐to close an account 2>em0{e  
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清理未付款to ask an account||to demand an account r+<{S\ Q  
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结清差额to balance the account with <@b A?FY  

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清算to settle an account||to liquidate an account||to square an account 8n4V cu  
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审查帐目||监查帐目to audit an account L4f7s7rJ  
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检查帐目to examine an account |)_-Bi;MW`  
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转入A的帐户to charge the amount to As account %c^ m\E  
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以计帐方式付款to pay on account Tvf~P w  
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代理某人||为某人on ones account||on account of one ,=[*Lo>O  
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为自己计算||独立帐目on ones own account 7el<5chZ  
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由某人收益并负风险on ones account and risk||for ones account and risk lUh*?
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由某人负担for ones account||for account of one 7S2C/f  
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按某人指示||列入某人帐户by order and for account of one RSWcaATZN  
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列入5月份帐目for May account ?=
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编入某中帐项下to pass to the account of||to place to the account of k7bl'zic  
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寄出清算书to send in an account||to send in render an account {},;-%xE  
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支票薄cheque book 0
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支票陈票人cheque drawer R+. Nn  
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持票人cheque holder R#6H'TVE  
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不记名支票cheque to bearer||bearer cheque Wu{&;$  
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记名支票||认人支票cheque to order uZ[/%GTX{)  
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到期支票antedated cheque i=da,W=0  
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未到期支票postdated cheque jT"r$""1d  
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保付支票certified cheque .wri5  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque o>K &D$J;O  
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普通横线general crossing qp1\I$Y  
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特别横线special crossing d"!yD/RD  
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空白支票blank cheque aL 8Gnqf2  
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失效支票，过期支票stale cheque '2wCP EC  
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普通支票open cheque `;}H%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i9y3PP)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iW;}%$lVX  
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支票换现金||兑现to cash a cheque &h\CS8nT%  
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清理票款to clear a cheque db^a
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保证兑现to certify a cheque OZa88&  
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填写支票数额to fill up a cheque @+$cZ3,
 
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支票上划线to cross a cheque  >6IXuq  
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开发支票to make out a cheque 64h_1,U  
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签发支票，开立支票to draw a cheque||to issue a cheque _yNT=#/  
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透支支票to overdraw a cheque 6zv;lx0<D&  
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背书支票to endorse a cheque "Wo
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请付票款||清付票款to pay a cheque||to honour a cheque I/Sv"X6E  
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支票退票to dishonour a cheque g})6V  
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拒付支票to refuse a cheque P`p6J8}4  
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拒付支票to stop payment of a cheque T~s&)wD  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer $[j-C9W  
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支付指定人payable to order 5woIGO3X  
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已过期||无效out of date||stale Rl y jOf{0  
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请给出票人R/D||refer to drawer :/>7$)+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xR0~S 3caI  
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文字与数字不一致words and figures differ ?nB helW^  
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支票 WA<H  
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时间已过account closed YnKFcEJrT  
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更改处应加盖印章alterations require initials K.:6YXVs<  
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时间已过effects not cleared Rg%R/p)C  
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停止付款payment stopped Q'FX:[@x-S  
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支票毁损cheque mutilated +}Qv6s#  
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汇款||寄钱to remit||to send money W)6U6  
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寄票供取款||支票支付to send a cheque for payment wo,""=l  

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寄款人a remitter p[ks} mca@  
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收款人a remittee "uV0Oj9:  
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国外汇票foreign Bill DI$mD{  
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国内汇票inland Bill zJB+C=]D7H  
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跟单汇票documentary bill e3HF"v]2!  

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空头汇票accommodation bill 9hz7drhR;\  
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原始汇票original bill %k1q4qOG]^  
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改写||换新票据renewed bill ey9fbS ^I  
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即期汇票sight bill||bill on demand 2Wc;hJ.1  
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…days after date||…days after date…日后付款 e\|E; l  
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…months after date||…months after date…月后付款 sDh6 Uk  
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见票后…日付款…days after sight||…days sight c_DB^M!h  
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见票后…月付款…months after sight||…months sight XQ|j5]  
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同组票据set of bills A%sxMA!K,  
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单张汇票sola of exchange||sole of exchange BYA=M*f  
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远期汇票usance bill||bill at usance ">4[+'  
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长期汇票long bill })=c:h&  
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短期汇票short bill fPuQ,J2=  
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逾期汇票overdue bill m`4j|5  
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宽限日期days of grace =_~'G^`tu  
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电汇telegraphic transfer （T.T） I{P$
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邮汇postal order||postal note （Am.）||post office order||money order ;U:o'9^9T  
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本票promissory note （P/N） {&A T}7  
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押汇负责书||押汇保证书letter of hypothecation &T4Cn@  
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副保||抵押品||付属担保物collateral security SEn8t"n  
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担保书trust receipt||letter of indemnity o~z.7q  
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承兑||认付acceptance \V7x3*nA  
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单张承兑general acceptance +GEKg~/4e  
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有条件承兑qualified acceptance Gl\RAmdc  
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附条件认付conditional acceptance ntUVh
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部分认付partial acceptance   6v#sq