[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。   9os>k*  
会计报表statement of account kk6Af\NZ  
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往来帐目account current kXw&*B-/  
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现在往来帐||存款额current accout +6dq+8msF  
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销货帐account sales s,&tD WU  
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共同计算帐项joint account |Nx7jGd:i  
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未决帐项outstanding account v#yeiE4  
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贷方帐项credit account||creditor account  Rd|#-7  
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借方帐项debit account||debtor account ;3~+M:{2  
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应付帐||应付未付帐account payable s/' ]* n  
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应收帐||应收未收帐account receivable ^5{M@o  
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新交易||新帐new account X:3W9`s)*  
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未决帐||老帐old account Wzm!:U2R*  
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现金帐cash account bUcq LV  
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流水帐running account nqnVFkGd9  
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暂记帐||未定帐suspense account k|kn#X3X  
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过期帐||延滞帐overdue account||pastdue account -c_}^j  
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杂项帐户sundry account J.t tJOP  
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详细帐单||明细表detail account KV1/!r+
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呆帐bad account -n>JlfCd2  
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会计项目title of account q-k~L\Ys  
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会计薄||帐薄account-book e [}m@
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营业报告书||损益计算表account of budiness||business report 6Z:swgi6&  
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借贷细帐||交验帐account rendered -_4ZT^.Lna  
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明细帐account stated r/G6O  
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与…银行开立一户头to open an account with %XUV[L}  
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与…银行建立交易to keep account with p1mY@  
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继续记帐to keep account jcY:a0[{D  
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与…有交易to have an account with m:sT)  
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作成会计帐||有往来帐项to make out an account with ,[j'OyR  
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清算||清理债务to make up an account ^rP` .Z  
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清洁帐目||与…停止交易to close ones account with 4;rt|X77  
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结帐to close an account vxey$Ir  
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清理未付款to ask an account||to demand an account 5$<\  
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结清差额to balance the account with r I-A)b4  
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清算to settle an account||to liquidate an account||to square an account z'W8t|m}Pb  
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审查帐目||监查帐目to audit an account oHW:s96e  
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检查帐目to examine an account o\#C
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转入A的帐户to charge the amount to As account _3pME9
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以计帐方式付款to pay on account <{z*6FM!'  
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代理某人||为某人on ones account||on account of one K[.*8  
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为自己计算||独立帐目on ones own account ]"*sp  
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由某人收益并负风险on ones account and risk||for ones account and risk UhI T!x  
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由某人负担for ones account||for account of one 0tFR. sS?  
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按某人指示||列入某人帐户by order and for account of one ~+HZQv3Y  
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列入5月份帐目for May account GY3g`M   
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编入某中帐项下to pass to the account of||to place to the account of 2JMMNpya  
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寄出清算书to send in an account||to send in render an account l)d(N7HME  
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支票薄cheque book d.)%C]W{  
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支票陈票人cheque drawer k7R}]hq]""  
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持票人cheque holder ^(:Z*+X~>  
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不记名支票cheque to bearer||bearer cheque kuZs30^  
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记名支票||认人支票cheque to order (TF;+FRW  
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到期支票antedated cheque P
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未到期支票postdated cheque s7(I  
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保付支票certified cheque _]/&NSk  
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未获兑现支票，退票returned cheque h{BO\^6x  
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横线支票crossed cheque b- FJMY  
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普通横线general crossing U*R  
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特别横线special crossing B*,Qw_3dG  
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空白支票blank cheque -y1t;yU.L  
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失效支票，过期支票stale cheque P?Fm<s :  
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普通支票open cheque .:(N1n'>1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aDr
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R2%>y5dD  
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支票换现金||兑现to cash a cheque q&y9(ZvI  
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清理票款to clear a cheque 7Hm/g  
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保证兑现to certify a cheque  (XDK&]U  
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填写支票数额to fill up a cheque 3IK+&hk  
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支票上划线to cross a cheque
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开发支票to make out a cheque yN Bb(!u  
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签发支票，开立支票to draw a cheque||to issue a cheque tHj |_t  
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透支支票to overdraw a cheque "Y7 ] t:8  
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背书支票to endorse a cheque `PY >p!E  
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请付票款||清付票款to pay a cheque||to honour a cheque o5 fXe}pl@  
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支票退票to dishonour a cheque V(Dn!Nz  
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拒付支票to refuse a cheque M_4:~&N$  
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拒付支票to stop payment of a cheque \*_@`1m  
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提示要求付款to present for payment ?rD`'B  
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见票即付持票人payable to bearer kJJUu  
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支付指定人payable to order D{](5?$`|  
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已过期||无效out of date||stale NjCdkT&g  

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请给出票人R/D||refer to drawer ',MiD=_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p<|I!n&9  
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文字与数字不一致words and figures differ i4Y_5   
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支票 &=sVq^d@qe  
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时间已过account closed '8NKrI  
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更改处应加盖印章alterations require initials ,KlTitJl\+  
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时间已过effects not cleared Gd)@PWK  
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停止付款payment stopped IKM=Q. 7j  
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支票毁损cheque mutilated 5Qp5JMK  
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汇款||寄钱to remit||to send money rN)T xH&*p  
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寄票供取款||支票支付to send a cheque for payment cO2 .gQo'  
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寄款人a remitter VdR5ZP  
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收款人a remittee !!ZNemXct$  
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国外汇票foreign Bill F]3iL^v  
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国内汇票inland Bill L<Q1acoZm  
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跟单汇票documentary bill ):eX*  
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空头汇票accommodation bill ;Gxp'y  
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原始汇票original bill +o)S.a+7  
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改写||换新票据renewed bill ?s(%3 _h  
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即期汇票sight bill||bill on demand nCEt*~t9VE  
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…days after date||…days after date…日后付款 pox\Gu~.0  
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…months after date||…months after date…月后付款 YEAiLC+q  
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见票后…日付款…days after sight||…days sight '
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见票后…月付款…months after sight||…months sight / O6n[qj|  
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同组票据set of bills ?s#DD,  
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单张汇票sola of exchange||sole of exchange pNr3u   
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远期汇票usance bill||bill at usance fyT:I6*  
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长期汇票long bill "T?%4^:g  
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短期汇票short bill <a2t"rc  
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逾期汇票overdue bill tx}{E<\>$  
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宽限日期days of grace -OZXl  
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电汇telegraphic transfer （T.T） |0ACapp!  
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邮汇postal order||postal note （Am.）||post office order||money order {kD|8["Ie'  
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本票promissory note （P/N） $T8Ni!#/C  
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押汇负责书||押汇保证书letter of hypothecation 3cBuqQ   
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副保||抵押品||付属担保物collateral security 1?]Gl+}  
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担保书trust receipt||letter of indemnity ^6Q(he  
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承兑||认付acceptance dB ?+-aE  
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单张承兑general acceptance ,DqI> vx|  
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有条件承兑qualified acceptance ]sE~gro  
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附条件认付conditional acceptance @QV|<NeH  
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部分认付partial acceptance   '*MNRduE6