[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。   @q2If{Tk  
会计报表statement of account `r;e\Cp  
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往来帐目account current cU7 c}?J<  
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现在往来帐||存款额current accout jz(}P8  
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销货帐account sales Un\h[m  
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共同计算帐项joint account u1d{|fF  
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未决帐项outstanding account xgP/BK2"  
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贷方帐项credit account||creditor account b489sa  
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借方帐项debit account||debtor account )u~LzE]{_  
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应付帐||应付未付帐account payable ':
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应收帐||应收未收帐account receivable {X$8yy2zC5  
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新交易||新帐new account A\J|eSG'$  
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未决帐||老帐old account A9^t $Ii  
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现金帐cash account XUeBK/aQ{  
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流水帐running account <}x_F)E[t  
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暂记帐||未定帐suspense account {p&M(
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过期帐||延滞帐overdue account||pastdue account aIsT"6A~{  
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杂项帐户sundry account Co%EJb"tk  
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详细帐单||明细表detail account {YoK63b$  
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呆帐bad account fkjo  
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会计项目title of account @$bEY#*C  
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会计薄||帐薄account-book &qO# EEqG]  
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营业报告书||损益计算表account of budiness||business report + yF._Ie=  
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借贷细帐||交验帐account rendered Y>l92=G  
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明细帐account stated K\2UwX  
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与…银行开立一户头to open an account with hj_%'kk-A  
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与…银行建立交易to keep account with ktu{I  
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继续记帐to keep account zv%9?:  
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与…有交易to have an account with V:wx@9m)  
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作成会计帐||有往来帐项to make out an account with :k"VR,riF  
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清算||清理债务to make up an account r/32pY  
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清洁帐目||与…停止交易to close ones account with O$2'$44HX  
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结帐to close an account @ z{E  
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清理未付款to ask an account||to demand an account xjplJ'jB  
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结清差额to balance the account with !5/jDvh  
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清算to settle an account||to liquidate an account||to square an account ^x:%_yGY  
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审查帐目||监查帐目to audit an account Q}A*{9#|  
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检查帐目to examine an account 7({"dW  
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转入A的帐户to charge the amount to As account E*uz|w3S)Y  
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以计帐方式付款to pay on account Q :<&<i=I  
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代理某人||为某人on ones account||on account of one '_f]qNy  
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为自己计算||独立帐目on ones own account GE2 ^v_  
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由某人收益并负风险on ones account and risk||for ones account and risk 3X0"</G6  
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由某人负担for ones account||for account of one xJQ-k/`  
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按某人指示||列入某人帐户by order and for account of one <B }4}-}  
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列入5月份帐目for May account zlUX p0W  
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编入某中帐项下to pass to the account of||to place to the account of ,)S(SnCF  
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寄出清算书to send in an account||to send in render an account zA~aiX  
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支票薄cheque book p41TSALq  
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支票陈票人cheque drawer Gkc.HFn(  
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持票人cheque holder 3NLC~CJ  
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不记名支票cheque to bearer||bearer cheque ?`,Rkg0fe  
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记名支票||认人支票cheque to order & V*_\  
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到期支票antedated cheque <0P7NC:Ci  
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未到期支票postdated cheque ;RmL'  
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保付支票certified cheque i uNBw]  
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未获兑现支票，退票returned cheque "TLY:V  
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横线支票crossed cheque XDot3)2`  
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普通横线general crossing [pc6!qhDG&  
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特别横线special crossing tW=,o&C=  
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空白支票blank cheque AzfYw'^&9  
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失效支票，过期支票stale cheque .;:jGe(  
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普通支票open cheque y{`aM(&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =>_k;x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges og! d  
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支票换现金||兑现to cash a cheque Wb|xEwqd`  
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清理票款to clear a cheque +mr\AAFn  
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保证兑现to certify a cheque 0( s io\  
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填写支票数额to fill up a cheque )RQX1("O  
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支票上划线to cross a cheque $c WO`\XM  
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开发支票to make out a cheque \mBH6GS  
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签发支票，开立支票to draw a cheque||to issue a cheque rQ4i %.  
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透支支票to overdraw a cheque NW$C1(oT  
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背书支票to endorse a cheque )"&$.bWn  
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请付票款||清付票款to pay a cheque||to honour a cheque W[dMf!(  
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支票退票to dishonour a cheque 0P5!fXs*  
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拒付支票to refuse a cheque ~/@5&ajz  
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拒付支票to stop payment of a cheque iw,F)O  
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提示要求付款to present for payment IZm_/  
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见票即付持票人payable to bearer bb6 ~H  
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支付指定人payable to order mGQgy[gX  
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已过期||无效out of date||stale CS 7"mE`{  
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请给出票人R/D||refer to drawer s$I l
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Mjq1qEi"B  
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文字与数字不一致words and figures differ +T=Z!2L  
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支票 9_[TYzpB!  
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时间已过account closed =:[Jz1M5  
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更改处应加盖印章alterations require initials *PE1)bF  
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时间已过effects not cleared U.hV1  
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停止付款payment stopped Lv+lLK  
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支票毁损cheque mutilated MPA<?  
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汇款||寄钱to remit||to send money n3t1'_/TU}  
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寄票供取款||支票支付to send a cheque for payment >Lp^QP1gU  
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寄款人a remitter ^ 
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收款人a remittee
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国外汇票foreign Bill IXNcn@
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国内汇票inland Bill SO%x=W  
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跟单汇票documentary bill 6*cG>I.Z  
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空头汇票accommodation bill P3V=DOG"  
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原始汇票original bill yPrp:%PS  
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改写||换新票据renewed bill D,%R[F?5O  
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即期汇票sight bill||bill on demand N p9N
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…days after date||…days after date…日后付款 S6CM/  
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…months after date||…months after date…月后付款 0jCYOl  
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见票后…日付款…days after sight||…days sight OrP-+eg  
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见票后…月付款…months after sight||…months sight 7uG@hL
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同组票据set of bills U ^1Xc#Ff  
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单张汇票sola of exchange||sole of exchange xcdy/J&  
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远期汇票usance bill||bill at usance hR,VE'A  
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长期汇票long bill WccTR aq  
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短期汇票short bill cF!ygz//  
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逾期汇票overdue bill [tYly`F  
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宽限日期days of grace #<df!)  
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电汇telegraphic transfer （T.T） 1}+lL)-!  
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邮汇postal order||postal note （Am.）||post office order||money order 0S8v41i6  
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本票promissory note （P/N） Ut:>'TwG  
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押汇负责书||押汇保证书letter of hypothecation )]x/MC:9r  
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副保||抵押品||付属担保物collateral security ERcj$ [:T(  
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担保书trust receipt||letter of indemnity &?L K>QV  
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承兑||认付acceptance heQ<%NIA"  
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单张承兑general acceptance W*A-CkrO  
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有条件承兑qualified acceptance s}Y_og_c  
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附条件认付conditional acceptance u&MlWKCi  
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部分认付partial acceptance   .b'o}DLa