[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。   %&KJtKe  
会计报表statement of account {GDMix  
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往来帐目account current 03?TT, y$  
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现在往来帐||存款额current accout K7}EL|Kx  
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销货帐account sales V%k[S|f3  
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共同计算帐项joint account Q&:%
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未决帐项outstanding account
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贷方帐项credit account||creditor account =O~1L m;  
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借方帐项debit account||debtor account Z"#ysC  
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应付帐||应付未付帐account payable xdp!'1n."g  
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应收帐||应收未收帐account receivable +U&aK dQs  
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新交易||新帐new account XG ]yfux`  
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未决帐||老帐old account N kp>yVj  
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现金帐cash account |$Dt6{h  
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流水帐running account x3T)/'(  
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暂记帐||未定帐suspense account 1B=vrG q  
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过期帐||延滞帐overdue account||pastdue account UTKS<.q  
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杂项帐户sundry account G/_#zIN`8M  
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详细帐单||明细表detail account .Br2^F  
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呆帐bad account Ya*lq! u  
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会计项目title of account im9 B=D  
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会计薄||帐薄account-book Z!G_" 3  
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营业报告书||损益计算表account of budiness||business report y;Q_8|,F  
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借贷细帐||交验帐account rendered \2-!%i,  
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明细帐account stated ps"crV-W  
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与…银行开立一户头to open an account with ,$Qa]UN5Q  
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与…银行建立交易to keep account with &|iFhf[o  
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继续记帐to keep account ,d)!&y  
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与…有交易to have an account with oc?,8I[P5  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account }DxXt  
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清洁帐目||与…停止交易to close ones account with %Z 9<La  
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结帐to close an account j;<Yje&Wz  
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清理未付款to ask an account||to demand an account djS?$WBpU  
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结清差额to balance the account with ^6#FqK+{u  
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清算to settle an account||to liquidate an account||to square an account Z6!MX_ep  
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审查帐目||监查帐目to audit an account i?z3!`m  
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检查帐目to examine an account DOaEz?2)  
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转入A的帐户to charge the amount to As account \OHsCG
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以计帐方式付款to pay on account @%IZKYfc~  
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代理某人||为某人on ones account||on account of one $R2T)  
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为自己计算||独立帐目on ones own account -TU7GCb=  
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由某人收益并负风险on ones account and risk||for ones account and risk @X>k@M  
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由某人负担for ones account||for account of one %.r{+m  
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按某人指示||列入某人帐户by order and for account of one TYw0#ZXo  
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列入5月份帐目for May account o$'Fz[U  
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编入某中帐项下to pass to the account of||to place to the account of g(33h2"  
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寄出清算书to send in an account||to send in render an account Un]`
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支票薄cheque book !aeL* `;  
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支票陈票人cheque drawer 
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持票人cheque holder FZ #ngrT  
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不记名支票cheque to bearer||bearer cheque -3qB ,KT  
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记名支票||认人支票cheque to order `-D6:- ,w  
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到期支票antedated cheque b5_A*-s$M  
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未到期支票postdated cheque 76c4~IG#  
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保付支票certified cheque k)[}3oq  
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未获兑现支票，退票returned cheque V{HZ/p_Y  
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横线支票crossed cheque h"l{cDk  
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普通横线general crossing x4*8q/G=D  
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特别横线special crossing 01H3@0Q6  
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空白支票blank cheque 5;`([oX|_  
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失效支票，过期支票stale cheque S&_ZQLiQ$  
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普通支票open cheque ~ZG>n{Q   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S]<G|mn,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `"GD'Oa  
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支票换现金||兑现to cash a cheque BzTm[`(h  
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清理票款to clear a cheque fkRb;aIl  
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保证兑现to certify a cheque Rv.W~FE^  
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填写支票数额to fill up a cheque <@F4{*  
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支票上划线to cross a cheque /%)MlG  
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开发支票to make out a cheque (e F5?I  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque ZJR{c5TE  
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背书支票to endorse a cheque K''b)v X4  
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请付票款||清付票款to pay a cheque||to honour a cheque 1$xt=*.u|  
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支票退票to dishonour a cheque JpSS[pOg  
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拒付支票to refuse a cheque K32eZv`T7  
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拒付支票to stop payment of a cheque (AwbZn*  
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提示要求付款to present for payment xmVK{Q YT$  
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见票即付持票人payable to bearer -nHc52,  
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支付指定人payable to order zA+^4/M  
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已过期||无效out of date||stale ,l@hhaLm?  
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请给出票人R/D||refer to drawer kB :")$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zL7+HY*3o  
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文字与数字不一致words and figures differ t`Hwq   
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支票 l(<o,Uv[`  
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时间已过account closed fQe-v_K  
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更改处应加盖印章alterations require initials vB#3jI  
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时间已过effects not cleared N4$0ptz#}G  
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停止付款payment stopped ZT|
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支票毁损cheque mutilated c%v%U &  
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汇款||寄钱to remit||to send money O5e9vQH  
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寄票供取款||支票支付to send a cheque for payment &@{Ba~S  
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寄款人a remitter } Z%*gfp  
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收款人a remittee L5PN]<~T  
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国外汇票foreign Bill gLu#M:4N  
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国内汇票inland Bill 8m-ryr)  
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跟单汇票documentary bill g+)T\_#u  
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空头汇票accommodation bill uKhfZSx0w  
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原始汇票original bill ]cFqKs  
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改写||换新票据renewed bill Fi1gM}>py  
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即期汇票sight bill||bill on demand wcB-)Ra  
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…days after date||…days after date…日后付款 v0\2%PC  
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…months after date||…months after date…月后付款 ;l+3l ez  
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见票后…日付款…days after sight||…days sight ZuILDevMD  
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见票后…月付款…months after sight||…months sight ,Q >u N  
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同组票据set of bills CzST~*lH  
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单张汇票sola of exchange||sole of exchange 8H3|^J  
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远期汇票usance bill||bill at usance l 0jjLqm:  
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长期汇票long bill * t{A=Wk  
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短期汇票short bill ``$At,m  
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逾期汇票overdue bill ;v*$6DIC5  
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宽限日期days of grace c7L#f=Ot?  
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电汇telegraphic transfer （T.T） 7V%}U5  
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邮汇postal order||postal note （Am.）||post office order||money order /{\tkvv-Z  
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本票promissory note （P/N） Z,! w.TYo  
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押汇负责书||押汇保证书letter of hypothecation JyvX NV,  
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副保||抵押品||付属担保物collateral security `LEk/b1(P  
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担保书trust receipt||letter of indemnity XTXRC$B  
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承兑||认付acceptance s>9w+|6Ji  
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单张承兑general acceptance H :}|UW  
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有条件承兑qualified acceptance lGwX.cA!'  
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附条件认付conditional acceptance ~raRIh=  
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部分认付partial acceptance   Ia*eb%HG