[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。   %1U`@0  
会计报表statement of account m~l F`?  
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往来帐目account current =P77"Dd  
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现在往来帐||存款额current accout P>QpvSd_#  
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销货帐account sales 9h,u6e
 
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共同计算帐项joint account )h$NS2B`  
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未决帐项outstanding account SS.j
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贷方帐项credit account||creditor account hq>Csj= =@  
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借方帐项debit account||debtor account xycH~ ?  
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应付帐||应付未付帐account payable _O:WG&a6  
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应收帐||应收未收帐account receivable ,t$,idcT+
 
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新交易||新帐new account !cEG}(|h  
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未决帐||老帐old account |PVt}*0"  
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现金帐cash account \&xl{64  
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流水帐running account 3HV%4nZLf  
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暂记帐||未定帐suspense account   NY  
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过期帐||延滞帐overdue account||pastdue account SqPtWEq@P  
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杂项帐户sundry account Y0uvT7+[hi  
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详细帐单||明细表detail account =J'P.  
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呆帐bad account Ibr%d2yS=  
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会计项目title of account '%iPVHK7  
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会计薄||帐薄account-book @M;(K<%h  
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营业报告书||损益计算表account of budiness||business report eBr4O i  
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借贷细帐||交验帐account rendered u</8w&!  
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明细帐account stated AHh#Fx+K  
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与…银行开立一户头to open an account with !XE aF]8  
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与…银行建立交易to keep account with *YV S|6bs  
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继续记帐to keep account 7} O;FX+x  
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与…有交易to have an account with 4
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作成会计帐||有往来帐项to make out an account with 440FhDMj  
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清算||清理债务to make up an account aq>?vti1D  
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清洁帐目||与…停止交易to close ones account with W4(?HTWZ  
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结帐to close an account !q/5yEJ>h  
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清理未付款to ask an account||to demand an account R 1zC.m  
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结清差额to balance the account with |r=DBd3  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account 78
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检查帐目to examine an account 9D_wG\g  
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转入A的帐户to charge the amount to As account &=w|vB)(p  
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以计帐方式付款to pay on account `BT^a =5  
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代理某人||为某人on ones account||on account of one 19I:%$U3  
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为自己计算||独立帐目on ones own account h}6_ybmZ  
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由某人收益并负风险on ones account and risk||for ones account and risk K2|7%  
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由某人负担for ones account||for account of one m5gI~1(9
 
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按某人指示||列入某人帐户by order and for account of one *8-p7,D  
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列入5月份帐目for May account 1n3$V:00  
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编入某中帐项下to pass to the account of||to place to the account of Iw RQL%  
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寄出清算书to send in an account||to send in render an account G"Pj6QUva  
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支票薄cheque book ;Jo*|pju  
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支票陈票人cheque drawer $i%HDt|  
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持票人cheque holder 4k*qVOBa6R  
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不记名支票cheque to bearer||bearer cheque 1>;6x^_h0S  
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记名支票||认人支票cheque to order 40+fGRyOL  
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到期支票antedated cheque #:I^&~:  
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未到期支票postdated cheque ZR2\dH*  
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保付支票certified cheque ^@Y9!G=  
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未获兑现支票，退票returned cheque "V:XhBG?  
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横线支票crossed cheque 4t*<+H%  
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普通横线general crossing '&/(oJ;O~  
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特别横线special crossing -z&9DWH  
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空白支票blank cheque 1RmBtx\<  
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失效支票，过期支票stale cheque FU^Y{sbDg  
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普通支票open cheque bL+sN"Km  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bx1G CD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?exALv'B  
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支票换现金||兑现to cash a cheque [''=><  
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清理票款to clear a cheque :/ ~):tM  
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保证兑现to certify a cheque N)`tI0/W  
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填写支票数额to fill up a cheque }S Y`KoC1  
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支票上划线to cross a cheque aMe%#cLI  
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开发支票to make out a cheque c`Lpqs`  
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签发支票，开立支票to draw a cheque||to issue a cheque cuJ/ Vc  
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透支支票to overdraw a cheque 18l~4"|fk  
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背书支票to endorse a cheque -K{\S2  

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请付票款||清付票款to pay a cheque||to honour a cheque 6'3Ey'drH  
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支票退票to dishonour a cheque XmE_F  
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拒付支票to refuse a cheque GcU(:V2o  
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拒付支票to stop payment of a cheque U/~Zk@3j  
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提示要求付款to present for payment *>R/(Q  
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见票即付持票人payable to bearer M\x7=*\  
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支付指定人payable to order 'SXpb?CZ  
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已过期||无效out of date||stale +b:h5,  
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请给出票人R/D||refer to drawer V%Z[,C u+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VA*79I#_q  
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文字与数字不一致words and figures differ *~MiL9m+?  
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支票 &bRxy`ZH  
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时间已过account closed f1,$<Y|qU  
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更改处应加盖印章alterations require initials M,dzf   
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时间已过effects not cleared 6d?2{_},  
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停止付款payment stopped ;),O*Z|"v  
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支票毁损cheque mutilated f;; S  
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汇款||寄钱to remit||to send money 7XI4=O};&%  
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寄票供取款||支票支付to send a cheque for payment e, 3(i!47  
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寄款人a remitter eX),B  
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收款人a remittee /xbF1@XtL  
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国外汇票foreign Bill H_r'q9@<>  
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国内汇票inland Bill w0`L)f5v  
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跟单汇票documentary bill T7_ SO,X  
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空头汇票accommodation bill `G5wiyH})  
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原始汇票original bill <R8Z[H:bV  
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改写||换新票据renewed bill E"yf!*  
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即期汇票sight bill||bill on demand Z|GkM5QH:  
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…days after date||…days after date…日后付款 `5&V}" lB  
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…months after date||…months after date…月后付款 c9@ jyq_H?  
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见票后…日付款…days after sight||…days sight A+D
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见票后…月付款…months after sight||…months sight rB?c
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同组票据set of bills 9iNns;^`q  
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单张汇票sola of exchange||sole of exchange XOU$3+8q5  
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远期汇票usance bill||bill at usance BAHx7x#(  
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长期汇票long bill +}/!yQtH  
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短期汇票short bill ~Xw?
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逾期汇票overdue bill elgQcJ99  
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宽限日期days of grace hspg-| R  
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电汇telegraphic transfer （T.T） a6P.Zf7  
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邮汇postal order||postal note （Am.）||post office order||money order 1}*;  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation [^~9wFNtd  
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副保||抵押品||付属担保物collateral security C|LQYz- {  
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担保书trust receipt||letter of indemnity 'qE  
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承兑||认付acceptance i]pG}SJ  
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单张承兑general acceptance YU(*kC8   
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有条件承兑qualified acceptance *DzPkaYD>  
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附条件认付conditional acceptance *!@x<Hf<  
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部分认付partial acceptance   *?Ef}:]