[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。   \Hw*q|  
会计报表statement of account `A#0If  
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往来帐目account current =@c;%
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现在往来帐||存款额current accout >7r%k,`  
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销货帐account sales R@#xPv4o%  
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共同计算帐项joint account Q5A
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未决帐项outstanding account { yB0JL}n  
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贷方帐项credit account||creditor account U "r)C;
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借方帐项debit account||debtor account dc0& */`:  
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应付帐||应付未付帐account payable *U}-Y*  
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应收帐||应收未收帐account receivable 'h^Ya?g  
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新交易||新帐new account {{B'65Wu  
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未决帐||老帐old account YQyI{  
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现金帐cash account +o'xyR'(  
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流水帐running account sAPQbTSM  
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暂记帐||未定帐suspense account Onh R`  
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过期帐||延滞帐overdue account||pastdue account s5 {B1e  
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杂项帐户sundry account CU*TY1%  
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详细帐单||明细表detail account Zy.A9Bh~  
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呆帐bad account |@d}O8  
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会计项目title of account ^S
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会计薄||帐薄account-book +> d;%K  
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营业报告书||损益计算表account of budiness||business report isdNW l  
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借贷细帐||交验帐account rendered Xit@.:a;  
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明细帐account stated tw=A] a*  
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与…银行开立一户头to open an account with &<_q00F  
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与…银行建立交易to keep account with r$ -P  
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继续记帐to keep account Y<kz+d,C  
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与…有交易to have an account with xLLTp7b(  
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作成会计帐||有往来帐项to make out an account with PFx.uqp  
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清算||清理债务to make up an account 8z7eL>)  
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清洁帐目||与…停止交易to close ones account with %X^qWKix}m  
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结帐to close an account ?(Tin80=r  
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清理未付款to ask an account||to demand an account "VHT5k  
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结清差额to balance the account with RJd*(!y  
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清算to settle an account||to liquidate an account||to square an account trjeGSt&  
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审查帐目||监查帐目to audit an account t2.jg?`k
 
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检查帐目to examine an account (fr=[m$`  
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转入A的帐户to charge the amount to As account ]9'F<T= $_  
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以计帐方式付款to pay on account g`C"t3~%S  
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代理某人||为某人on ones account||on account of one  5T9[a  
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为自己计算||独立帐目on ones own account [; $:Lr  
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由某人收益并负风险on ones account and risk||for ones account and risk X}h}3+V  
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由某人负担for ones account||for account of one OI:=>Bk  
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按某人指示||列入某人帐户by order and for account of one P@n rcgM.  
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列入5月份帐目for May account 2\O!vp>|-  
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编入某中帐项下to pass to the account of||to place to the account of EL2z&  
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寄出清算书to send in an account||to send in render an account LS#_K-  
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支票薄cheque book 4IM&#_6  
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支票陈票人cheque drawer GIR12%-EO  
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持票人cheque holder t)(>E'X x  
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不记名支票cheque to bearer||bearer cheque Z%r8oj\n  
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记名支票||认人支票cheque to order WS@8Z0@RD  
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到期支票antedated cheque IUh)g1u41O  
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未到期支票postdated cheque lgHzI(  
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保付支票certified cheque $'
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未获兑现支票，退票returned cheque e#tWQM3  
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横线支票crossed cheque GsE =5A8  
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普通横线general crossing L i`OaP$  
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特别横线special crossing TIP H#W:v  
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空白支票blank cheque 7{ QjE  
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失效支票，过期支票stale cheque {=E,.%8  
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普通支票open cheque 'jU;.vZex  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A4VVy~sd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `[.4SIah  
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支票换现金||兑现to cash a cheque K9eu Na  
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清理票款to clear a cheque I~U;M+n*y  
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保证兑现to certify a cheque a/p /<
 
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填写支票数额to fill up a cheque MG0d&[  
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支票上划线to cross a cheque wE09
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开发支票to make out a cheque a6.0$'  
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签发支票，开立支票to draw a cheque||to issue a cheque /c -%+Xd  
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透支支票to overdraw a cheque \jThbCb  
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背书支票to endorse a cheque ^6I8a"  
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请付票款||清付票款to pay a cheque||to honour a cheque /2e,,)4g  
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支票退票to dishonour a cheque [}bPkD  
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拒付支票to refuse a cheque i5^U1K\M  
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拒付支票to stop payment of a cheque h|t\rV^  
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提示要求付款to present for payment 8|iMD1  
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见票即付持票人payable to bearer )!(etB=`y  
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支付指定人payable to order "sU ~|  
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已过期||无效out of date||stale !4l\*L  
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请给出票人R/D||refer to drawer GBsM? A:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]/{987  
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文字与数字不一致words and figures differ [5Dg%?x  
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支票 cWA$O*A  
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时间已过account closed Z*r
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更改处应加盖印章alterations require initials
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时间已过effects not cleared yNb :zoT  
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停止付款payment stopped 5vso%}c  
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支票毁损cheque mutilated :
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汇款||寄钱to remit||to send money cCjpQ  
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寄票供取款||支票支付to send a cheque for payment ,A>i)b
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寄款人a remitter UI4X
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收款人a remittee O;A/(lPW+  
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国外汇票foreign Bill o^Y'e+T"  
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国内汇票inland Bill )W@H  
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跟单汇票documentary bill } V4"-;P  
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空头汇票accommodation bill +{/zP{jH  
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原始汇票original bill p;n)YY$  
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改写||换新票据renewed bill }
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即期汇票sight bill||bill on demand su=.4JcK  
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…days after date||…days after date…日后付款 YA^9, q6u?  
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…months after date||…months after date…月后付款 %h%r6EB1F  
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见票后…日付款…days after sight||…days sight @V:b Co  
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见票后…月付款…months after sight||…months sight 8}\"LXRbo  
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同组票据set of bills !9)*.9[8  
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单张汇票sola of exchange||sole of exchange m@c2'*&Y  
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远期汇票usance bill||bill at usance t%dPj8~  
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长期汇票long bill ]c5GG!E-g  
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短期汇票short bill /|DQ_<*  
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逾期汇票overdue bill 2C8M1^0:Z  
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宽限日期days of grace ja>Tnfu  
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电汇telegraphic transfer （T.T） [}AcCXg`L  
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邮汇postal order||postal note （Am.）||post office order||money order QWP_8$Q  
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本票promissory note （P/N） 4v?S`w:6  
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押汇负责书||押汇保证书letter of hypothecation D6m>>&E['  
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副保||抵押品||付属担保物collateral security 9(I4x]`  
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担保书trust receipt||letter of indemnity SVHtv 0Nx  
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承兑||认付acceptance c
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单张承兑general acceptance R's xa*VB  
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有条件承兑qualified acceptance {J]|mxo  
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附条件认付conditional acceptance +1y#=iM{  
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部分认付partial acceptance   Em7q@