[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。   UO:>^,(j  
会计报表statement of account Q ;k_q3  
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往来帐目account current 9oq(5BG,  
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现在往来帐||存款额current accout cuKgO{.GH  
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销货帐account sales sg6cq_\  
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共同计算帐项joint account W\KZFrV@  
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未决帐项outstanding account +M.|D,wg2  
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贷方帐项credit account||creditor account d
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借方帐项debit account||debtor account r}5GJ|p0  
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应付帐||应付未付帐account payable !EW]:u  
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应收帐||应收未收帐account receivable
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新交易||新帐new account :m~lgb<  
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未决帐||老帐old account [{c
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现金帐cash account M<L< mP}  
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流水帐running account 7xcYM  
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暂记帐||未定帐suspense account @Uu\x~3y  
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过期帐||延滞帐overdue account||pastdue account 4NzHzn  
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杂项帐户sundry account 0t&H1xsxX  
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详细帐单||明细表detail account yUG5'<lX  
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呆帐bad account 93dotuF  
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会计项目title of account vqHJc2yYkZ  
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会计薄||帐薄account-book 4tU~ ^z  
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营业报告书||损益计算表account of budiness||business report K_aN7?#.v`  
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借贷细帐||交验帐account rendered *J=ol  
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明细帐account stated x
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与…银行开立一户头to open an account with [ lW "M  
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与…银行建立交易to keep account with 4:']'E  
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继续记帐to keep account 8957$g  
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与…有交易to have an account with <T
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作成会计帐||有往来帐项to make out an account with y7OG[L/  
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清算||清理债务to make up an account ;l()3;  
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清洁帐目||与…停止交易to close ones account with S$52KOo  
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结帐to close an account |vz;bJG  
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清理未付款to ask an account||to demand an account !^fR8Tp9  
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结清差额to balance the account with v :MS0]  
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清算to settle an account||to liquidate an account||to square an account X-#mv|3  
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审查帐目||监查帐目to audit an account &6=ZT:.6Te  
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检查帐目to examine an account x[W]?`W3r~  
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转入A的帐户to charge the amount to As account ysJhP .  
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以计帐方式付款to pay on account R
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代理某人||为某人on ones account||on account of one h;Ud
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为自己计算||独立帐目on ones own account rI66frbj  
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由某人收益并负风险on ones account and risk||for ones account and risk n[:AV  
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由某人负担for ones account||for account of one ?Gv!d  
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按某人指示||列入某人帐户by order and for account of one UFAMbI  
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列入5月份帐目for May account l)PFzIz=V  
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编入某中帐项下to pass to the account of||to place to the account of `Y({#U  
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寄出清算书to send in an account||to send in render an account 19w,'}CGk  
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支票薄cheque book ]7R&m)1
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支票陈票人cheque drawer Gp3nR<+  
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持票人cheque holder sHPwW5j/o'  
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不记名支票cheque to bearer||bearer cheque )4F/T,{;m  
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记名支票||认人支票cheque to order L3=YlX`UL  
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到期支票antedated cheque 77&^$JpM  
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未到期支票postdated cheque .1z$ A  
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保付支票certified cheque x+*L5$;h  
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未获兑现支票，退票returned cheque c]aK N  
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横线支票crossed cheque u5{5ts+:  
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普通横线general crossing spSN6.j  
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特别横线special crossing m
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空白支票blank cheque XEUa  
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失效支票，过期支票stale cheque &8X .!r`f  
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普通支票open cheque R!_8jD:$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,>QMyI hv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O7'<I|aD  
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支票换现金||兑现to cash a cheque 'd2qa`H'}B  
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清理票款to clear a cheque T<TcV9vM  
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保证兑现to certify a cheque [w&#+h-q  
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填写支票数额to fill up a cheque |b$>68:  
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支票上划线to cross a cheque 0|fb< "  
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开发支票to make out a cheque ZR;8rZ](
 
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签发支票，开立支票to draw a cheque||to issue a cheque nabBU4;h  
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透支支票to overdraw a cheque r/ NSD$-n  
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背书支票to endorse a cheque &a%WM  
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请付票款||清付票款to pay a cheque||to honour a cheque eu#,WwlG  
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支票退票to dishonour a cheque :a_BD  

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拒付支票to refuse a cheque C`\9cej  
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拒付支票to stop payment of a cheque v,/[&ASz  
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提示要求付款to present for payment %'Zc2h&z  
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见票即付持票人payable to bearer x^A7'ad0  
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支付指定人payable to order z{ptm7  
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已过期||无效out of date||stale $}t=RW  
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请给出票人R/D||refer to drawer (+* ][|T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P?kx  
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文字与数字不一致words and figures differ \[yr=X  
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支票 7p
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时间已过account closed 2nv[1@M  
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更改处应加盖印章alterations require initials Gqb])gXpl  
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时间已过effects not cleared OOnX`  
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停止付款payment stopped q/NY72tj0  
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支票毁损cheque mutilated Q$~n/  
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汇款||寄钱to remit||to send money v!9i"@<!  
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寄票供取款||支票支付to send a cheque for payment MPIlSMe  
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寄款人a remitter 7G<t"'  
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收款人a remittee 9@K.cdRjQ  
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国外汇票foreign Bill m}3gZu]  
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国内汇票inland Bill hIY Te  
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跟单汇票documentary bill !2tW$
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空头汇票accommodation bill +*}{`L- :  
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原始汇票original bill ;`dh fcU  
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改写||换新票据renewed bill _Ov;4nt!  
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即期汇票sight bill||bill on demand wQ+8\ s=  
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…days after date||…days after date…日后付款 B@y(.  
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…months after date||…months after date…月后付款 1oc J+  
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见票后…日付款…days after sight||…days sight Y&HK1>M_  
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见票后…月付款…months after sight||…months sight E.`U`L  
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同组票据set of bills pd[ncL  
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单张汇票sola of exchange||sole of exchange S~Z|PLtF  
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远期汇票usance bill||bill at usance #H?t!DU  
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长期汇票long bill (>4aibA'P  
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短期汇票short bill PNOGN|D  
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逾期汇票overdue bill kd`0E-QU  
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宽限日期days of grace .d;Iht,[  
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电汇telegraphic transfer （T.T） FWue;pw3  
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邮汇postal order||postal note （Am.）||post office order||money order Ho DVn/lr  
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本票promissory note （P/N） Aa0b6?Jm  
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押汇负责书||押汇保证书letter of hypothecation p.}Ls)I  
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副保||抵押品||付属担保物collateral security 9a\nszwa  
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担保书trust receipt||letter of indemnity gqXS~K9t  
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承兑||认付acceptance b" xmqWa  
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单张承兑general acceptance .=m,hu~  
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有条件承兑qualified acceptance 08X_}97#WF  
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附条件认付conditional acceptance XwV'Ha  
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部分认付partial acceptance   `1{N=!U(&