[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。   |\xTcS|d  
会计报表statement of account mV0u:ws  
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往来帐目account current ehLn+tg  
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现在往来帐||存款额current accout )NK#}c~5  
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销货帐account sales ktkS$  
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共同计算帐项joint account !DUOi4I  
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未决帐项outstanding account =?_:h`}  
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贷方帐项credit account||creditor account P4LiU2C  
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借方帐项debit account||debtor account HA0F'k  
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应付帐||应付未付帐account payable @NL37C  
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应收帐||应收未收帐account receivable z "z  
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新交易||新帐new account %&0/Ypp=  
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未决帐||老帐old account .Yvy37n((  
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现金帐cash account k2fJ  
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流水帐running account _z1Qr?cY  
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暂记帐||未定帐suspense account ROvY,-?  
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过期帐||延滞帐overdue account||pastdue account Hzc}NyJ  
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杂项帐户sundry account [P0c,97_ H  
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详细帐单||明细表detail account [mNum3e  
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呆帐bad account \}%_FnP0ZU  
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会计项目title of account 2pvby`P4  
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会计薄||帐薄account-book P[$idRS&  
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营业报告书||损益计算表account of budiness||business report mKyF<1,m  
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借贷细帐||交验帐account rendered gwsOw [;k  
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明细帐account stated NPFI^Uj#A  
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与…银行开立一户头to open an account with $ %|b6Gr/&  
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与…银行建立交易to keep account with ;Jb%2?+=!  
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继续记帐to keep account &~x|w6M]J  
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与…有交易to have an account with ;%i-:<ac  
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作成会计帐||有往来帐项to make out an account with F9tWJJUsr  
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清算||清理债务to make up an account ^y93h8\y  
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清洁帐目||与…停止交易to close ones account with Sj*W|n\gj  
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结帐to close an account @at*E%T[  
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清理未付款to ask an account||to demand an account G9#3 |B-?  
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结清差额to balance the account with xc05G
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清算to settle an account||to liquidate an account||to square an account U[q39FR  
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审查帐目||监查帐目to audit an account 7s{['t  
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检查帐目to examine an account F4~O-g.<  
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转入A的帐户to charge the amount to As account Wh"xt:  
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以计帐方式付款to pay on account .Rb1 %1bdc  
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代理某人||为某人on ones account||on account of one X)c0y3hk  
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为自己计算||独立帐目on ones own account p}K+4z  
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由某人收益并负风险on ones account and risk||for ones account and risk iRv\:.aQ.  
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由某人负担for ones account||for account of one sd*NY  
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按某人指示||列入某人帐户by order and for account of one =trLL+vGw'  
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列入5月份帐目for May account ytfr'sr/  
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编入某中帐项下to pass to the account of||to place to the account of -t125)6I  
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寄出清算书to send in an account||to send in render an account 9; aOUs:<  
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支票薄cheque book U/\LOIs  
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支票陈票人cheque drawer 9tCF m.m  
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持票人cheque holder j[fY.>yt&  
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不记名支票cheque to bearer||bearer cheque _Oc\hW  
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记名支票||认人支票cheque to order ^'hh?mL  
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到期支票antedated cheque /f!ze|  
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未到期支票postdated cheque n%ZOR1u)k#  
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保付支票certified cheque wf,w%n  
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未获兑现支票，退票returned cheque -Dr)+Y  
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横线支票crossed cheque JS(%:  
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普通横线general crossing e]3b0`E  
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特别横线special crossing ?w>-ya  
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空白支票blank cheque f^@DuI  
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失效支票，过期支票stale cheque :<R"
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普通支票open cheque 5>S)+p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0GMov]W?i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +y9WJ   
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支票换现金||兑现to cash a cheque K]C@seF`  
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清理票款to clear a cheque Y]:Ch (Q  
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保证兑现to certify a cheque .dTXC'  
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填写支票数额to fill up a cheque "|<U`3y6  
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支票上划线to cross a cheque ^#)]ICV  
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开发支票to make out a cheque @$!rgLyL[  
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签发支票，开立支票to draw a cheque||to issue a cheque 4s7&*dJ  
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透支支票to overdraw a cheque 4O:y ?D/e  
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背书支票to endorse a cheque g&?{^4t]  
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请付票款||清付票款to pay a cheque||to honour a cheque vMeB2r<  
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支票退票to dishonour a cheque QHgkfo  
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拒付支票to refuse a cheque 0rCQz3gh1  
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拒付支票to stop payment of a cheque ,C}s8|@k  
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提示要求付款to present for payment HJjx!7h  
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见票即付持票人payable to bearer (Q}ByX  
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支付指定人payable to order
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已过期||无效out of date||stale N^f_hL|:9  
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请给出票人R/D||refer to drawer K@tELYb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TGHyBPJb  
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文字与数字不一致words and figures differ W#kd[Wi  
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支票 *R3^:Y&  
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时间已过account closed w_#C8}2  
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更改处应加盖印章alterations require initials 4Q:r83#  
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时间已过effects not cleared Mh]4K"cs  
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停止付款payment stopped CbFO9q  
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支票毁损cheque mutilated -ufaV#  
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汇款||寄钱to remit||to send money |h&  q  
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寄票供取款||支票支付to send a cheque for payment gfiFRwC`v  
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寄款人a remitter C!Jy
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收款人a remittee ?}HZJ@:lB  
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国外汇票foreign Bill xVTl  
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国内汇票inland Bill
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跟单汇票documentary bill P MI?PC[;  
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空头汇票accommodation bill \F
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原始汇票original bill (:R5"|]@<x  
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改写||换新票据renewed bill k"E|E";B  
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即期汇票sight bill||bill on demand >1HXC2 Y  
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…days after date||…days after date…日后付款 Q_dMuoI  
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…months after date||…months after date…月后付款 ~du U& \  
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见票后…日付款…days after sight||…days sight nRT]oAi  
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见票后…月付款…months after sight||…months sight  QB !%  
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同组票据set of bills SiJ{  
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单张汇票sola of exchange||sole of exchange o_5[}d  
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远期汇票usance bill||bill at usance G<]@nP{P  
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长期汇票long bill h iK}&  
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短期汇票short bill KTwP.!<v  
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逾期汇票overdue bill M1T.  

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宽限日期days of grace `$FB[Z} &  
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电汇telegraphic transfer （T.T） s,l*=<  
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邮汇postal order||postal note （Am.）||post office order||money order t:xTmK&vt  
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本票promissory note （P/N） 5=}CZYWB  
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押汇负责书||押汇保证书letter of hypothecation F8M};&=*1r  
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副保||抵押品||付属担保物collateral security <q Q@OUI   
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担保书trust receipt||letter of indemnity 25r3[gX9`  
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承兑||认付acceptance 9xE_Awlc85  
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单张承兑general acceptance oq b(w+<  
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有条件承兑qualified acceptance ! f}D*8\f  
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附条件认付conditional acceptance 2L51H(  

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部分认付partial acceptance   i [Wxu M