[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。   Zc%S`zK`7  
会计报表statement of account Uhg[#TUK  
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往来帐目account current ^P{'l^CVX  
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现在往来帐||存款额current accout !)LR41>?  
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销货帐account sales >6<g5ps.n  
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共同计算帐项joint account Dq-h`lh!D#  
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未决帐项outstanding account L`"cu.l  
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贷方帐项credit account||creditor account \Dt0 } ?;k  
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借方帐项debit account||debtor account # ^%'*/z  
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应付帐||应付未付帐account payable M5%xp.B  
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应收帐||应收未收帐account receivable VvoJ85  
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新交易||新帐new account s';jk(i3
 
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未决帐||老帐old account {AcKBib  
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现金帐cash account g8vN^nQf[  
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流水帐running account Ke\?;1+  
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暂记帐||未定帐suspense account ^ qE4:|e  
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过期帐||延滞帐overdue account||pastdue account O:u^jcXA  

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杂项帐户sundry account @B1rtw6  
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详细帐单||明细表detail account %r|fuwwJO  
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呆帐bad account <xc"y|7X  
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会计项目title of account  Q.cxen  
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会计薄||帐薄account-book qOk4qbl[  
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营业报告书||损益计算表account of budiness||business report ~){*XJw6  
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借贷细帐||交验帐account rendered qAG0t{K  
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明细帐account stated op}x}Ioz  
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与…银行开立一户头to open an account with bC)<AG@Z\  
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与…银行建立交易to keep account with C~6aX/:  
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继续记帐to keep account *d(wOl5[  
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与…有交易to have an account with DhB:8/J  
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作成会计帐||有往来帐项to make out an account with Zso.3FR,  
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清算||清理债务to make up an account uOZ+9x(  
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清洁帐目||与…停止交易to close ones account with >5]Xl*{H)  
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结帐to close an account ZXr]V'Q?  
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清理未付款to ask an account||to demand an account pk"JcUzR  
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结清差额to balance the account with 12cfqIo9  
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清算to settle an account||to liquidate an account||to square an account IK}T.*[  
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审查帐目||监查帐目to audit an account u4Vc:n  
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检查帐目to examine an account Qaagi `  
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转入A的帐户to charge the amount to As account r$0=b -  
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以计帐方式付款to pay on account /:%^Vh3XF  
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代理某人||为某人on ones account||on account of one So!1l7b  
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为自己计算||独立帐目on ones own account -=g`7^qa>  
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由某人收益并负风险on ones account and risk||for ones account and risk J-X5n 3I&  
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由某人负担for ones account||for account of one ([$F5 q1TR  
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按某人指示||列入某人帐户by order and for account of one .h*
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列入5月份帐目for May account OTV)#,occ  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account zV2c`he%z  
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支票薄cheque book E!Ng=}G&_  
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支票陈票人cheque drawer NZ.aI{  
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持票人cheque holder 7IIM8/BI  
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不记名支票cheque to bearer||bearer cheque `rs1!ZJ,  
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记名支票||认人支票cheque to order gjs-j{*  
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到期支票antedated cheque $/d~bk@=l  
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未到期支票postdated cheque J7E/2Sl  
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保付支票certified cheque ~#j`+  
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未获兑现支票，退票returned cheque ~MQN &  
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横线支票crossed cheque ___+5r21\  
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普通横线general crossing 2O
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特别横线special crossing Ao]F
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空白支票blank cheque q|6lw 74`  
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失效支票，过期支票stale cheque p
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普通支票open cheque vR`KRI`{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :{Y,Nsa  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8m6L\Z&  
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支票换现金||兑现to cash a cheque bG Sgph  
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清理票款to clear a cheque FB</~ g  

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保证兑现to certify a cheque WIbU^WJ0  
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填写支票数额to fill up a cheque 8d>OtDLa  
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支票上划线to cross a cheque ?Jx8z`(  
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开发支票to make out a cheque 9x:c"S*  
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签发支票，开立支票to draw a cheque||to issue a cheque &yP9vp="  
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透支支票to overdraw a cheque k3e $0`Q  
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背书支票to endorse a cheque xvW+;3;  
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请付票款||清付票款to pay a cheque||to honour a cheque ^ 6obxwVG  
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支票退票to dishonour a cheque WSh+5](:  
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拒付支票to refuse a cheque A}W&=m8!  
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拒付支票to stop payment of a cheque \N!k)6\  
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提示要求付款to present for payment P=eL24j  
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见票即付持票人payable to bearer #N7@p}P  
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支付指定人payable to order #Z8<H  
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已过期||无效out of date||stale Ey 4GyAl  
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请给出票人R/D||refer to drawer f%d7?<rw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qm]k (/w  
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文字与数字不一致words and figures differ ?!cUAa>iH  
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支票 #jbo! wdg  
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时间已过account closed <4D.P2ct  
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更改处应加盖印章alterations require initials 48W$,  
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停止付款payment stopped s<h]2W  
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支票毁损cheque mutilated Lzm9K
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汇款||寄钱to remit||to send money *S%~0=  
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寄票供取款||支票支付to send a cheque for payment DI"KH)XD  
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寄款人a remitter r01Z 0>  
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收款人a remittee d< j+a1&  
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国外汇票foreign Bill .z0NMmz0z  
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国内汇票inland Bill 8vRQ_  
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跟单汇票documentary bill %'+}-w  
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空头汇票accommodation bill |2AMj0V
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原始汇票original bill )IBvm1  
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改写||换新票据renewed bill C}jFR] x)  
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即期汇票sight bill||bill on demand @3*S:;x  
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…days after date||…days after date…日后付款 u0;k_6
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…months after date||…months after date…月后付款 nQ+$  
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见票后…日付款…days after sight||…days sight h[ cq a  
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见票后…月付款…months after sight||…months sight mswAao<y&x  
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同组票据set of bills ls({{34NF  
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单张汇票sola of exchange||sole of exchange N(J'h $E  
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远期汇票usance bill||bill at usance y$8S+N?>  
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长期汇票long bill U
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短期汇票short bill XUVBD;"f!  
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逾期汇票overdue bill &q>C  
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宽限日期days of grace )i"52!  
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电汇telegraphic transfer （T.T） U!jRF  
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邮汇postal order||postal note （Am.）||post office order||money order q*<FfO=eQ  
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本票promissory note （P/N） W0S\g#  
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押汇负责书||押汇保证书letter of hypothecation T"e"?JSRJ  
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副保||抵押品||付属担保物collateral security &8dj*!4H  
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担保书trust receipt||letter of indemnity (g>&ov(d  
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承兑||认付acceptance lvG+9e3+  
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单张承兑general acceptance Z*Fn2I4  
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有条件承兑qualified acceptance c3)6{  
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附条件认付conditional acceptance POQ4&ChA  
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部分认付partial acceptance   ;m"R.Q9*