[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。   !af;5F  
会计报表statement of account :a=]<_*x  
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往来帐目account current zQGj,EAM}  
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现在往来帐||存款额current accout 96gaun J  
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销货帐account sales i4SWFa``  
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共同计算帐项joint account 2@&"*1(Xu  
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未决帐项outstanding account 5a&gdqg]  
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贷方帐项credit account||creditor account F=UW[zy/[  
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借方帐项debit account||debtor account bvJ*REPL?  
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应付帐||应付未付帐account payable |g\CS4$  
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应收帐||应收未收帐account receivable B+'w'e$6  
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新交易||新帐new account %nkbQ2^  
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未决帐||老帐old account ggHl{cl)  

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现金帐cash account !Ome;gS)  
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流水帐running account =?hbi]  
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暂记帐||未定帐suspense account vXR27  
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过期帐||延滞帐overdue account||pastdue account ^Ov+n1,)  
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杂项帐户sundry account 2-wgbC5  
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详细帐单||明细表detail account 3>^S6h}o  
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呆帐bad account oeG?2!Zh  
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会计项目title of account K`cy97  
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会计薄||帐薄account-book C2K<CDVw  
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营业报告书||损益计算表account of budiness||business report bg,VK1  
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借贷细帐||交验帐account rendered ;DI"9  
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明细帐account stated wW'.bqA  
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与…银行开立一户头to open an account with wRE2rsXoU  
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与…银行建立交易to keep account with ;+VHi%5Z  
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继续记帐to keep account N
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与…有交易to have an account with o(Ro/U(Wu  
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作成会计帐||有往来帐项to make out an account with R~XNF/QMl  
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清算||清理债务to make up an account ))#_@CwRr  
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清洁帐目||与…停止交易to close ones account with #.~lt8F  
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结帐to close an account
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清理未付款to ask an account||to demand an account u:O6MO9^  
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结清差额to balance the account with t%>x}b"2T  
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清算to settle an account||to liquidate an account||to square an account oq}Q2[.b  
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审查帐目||监查帐目to audit an account (Qys`D   
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检查帐目to examine an account T@H2[ 7[;  
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转入A的帐户to charge the amount to As account t#[u X?  
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以计帐方式付款to pay on account E$84c+  
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代理某人||为某人on ones account||on account of one PNM f5'@m  
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为自己计算||独立帐目on ones own account IW'2+EGc  
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由某人收益并负风险on ones account and risk||for ones account and risk [#R<Z+c  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one _(8HK  
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列入5月份帐目for May account Bu$GCSrX  
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编入某中帐项下to pass to the account of||to place to the account of K>`7f]?H*e  
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寄出清算书to send in an account||to send in render an account ^Q?I8,4}  
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支票薄cheque book &:` 7  
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支票陈票人cheque drawer sS$- PX C  
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持票人cheque holder T@]vjXd![  
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不记名支票cheque to bearer||bearer cheque rY>{L6d  
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记名支票||认人支票cheque to order &:-`3J-  
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到期支票antedated cheque L$`!~z1  
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未到期支票postdated cheque 3Nh;^  
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保付支票certified cheque ~S R:,R  
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未获兑现支票，退票returned cheque `ge{KB;*n#  
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横线支票crossed cheque 0}Xkj)R,  
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普通横线general crossing 9h$-:y3  
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特别横线special crossing ~]A';xH&  
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空白支票blank cheque x
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失效支票，过期支票stale cheque $RK
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普通支票open cheque Qkk~{OuC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6yTL7@V|B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PKfxL}:"8  
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支票换现金||兑现to cash a cheque Roy`HU ;0a  
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清理票款to clear a cheque ` U!eh1*b  
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保证兑现to certify a cheque `
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填写支票数额to fill up a cheque O`t ]#  
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支票上划线to cross a cheque ?8! 4!P%n  
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开发支票to make out a cheque >V87#E  
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签发支票，开立支票to draw a cheque||to issue a cheque T_jwj N  
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透支支票to overdraw a cheque *[W!ng  
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背书支票to endorse a cheque f:"es: Fb  
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请付票款||清付票款to pay a cheque||to honour a cheque u33+ikYv  
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支票退票to dishonour a cheque b%,5B  
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拒付支票to refuse a cheque wvT!NN K2  
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拒付支票to stop payment of a cheque _jU6[y|XLh  
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提示要求付款to present for payment A8c'CMEm  

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见票即付持票人payable to bearer  A3'i -  
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支付指定人payable to order $vGlZ<3g  
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已过期||无效out of date||stale z?j~ 2K<4  
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请给出票人R/D||refer to drawer [u)^Q gP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hbE;zY%hP  
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文字与数字不一致words and figures differ >L&>B5)9  
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支票 =x/]2+ s  
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时间已过account closed +` Em&  
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更改处应加盖印章alterations require initials iCl,7$[*  
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时间已过effects not cleared *<Qn)Az  
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停止付款payment stopped =UTv  
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支票毁损cheque mutilated #[I`VA\x  
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汇款||寄钱to remit||to send money n6L}#aZG  
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寄票供取款||支票支付to send a cheque for payment c1MALgK~}\  
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寄款人a remitter 9.1%T06$  
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收款人a remittee LRB#|PW  
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国外汇票foreign Bill e[R364K  
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国内汇票inland Bill WI}P(!h\J  
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跟单汇票documentary bill mNcTO0p&  
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空头汇票accommodation bill `C] t2^  
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原始汇票original bill AP/5,M<  
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改写||换新票据renewed bill !*+~R2&b
 
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即期汇票sight bill||bill on demand *9?-JBT&F  
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…days after date||…days after date…日后付款 C x$|7J=O  
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…months after date||…months after date…月后付款 gWgYZX  
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见票后…日付款…days after sight||…days sight 2$=?;~  
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见票后…月付款…months after sight||…months sight WR gAc%  
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同组票据set of bills Fu{[5uv  
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单张汇票sola of exchange||sole of exchange C4TJS,!1rH  
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远期汇票usance bill||bill at usance .2[>SI  
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长期汇票long bill mY#[D;mUe  
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短期汇票short bill ! T6oD]x3  
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逾期汇票overdue bill 1LT)%_d@  
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宽限日期days of grace j}#48{  
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电汇telegraphic transfer （T.T） `c(,_oa{  
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邮汇postal order||postal note （Am.）||post office order||money order X./8 PK?&  
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本票promissory note （P/N） ~EpMO]I  
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押汇负责书||押汇保证书letter of hypothecation DUM,dFIlvF  
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副保||抵押品||付属担保物collateral security UN_lK<utF  
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担保书trust receipt||letter of indemnity 8 y/YX  
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承兑||认付acceptance -Z4J?b  
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单张承兑general acceptance nxA]EFS  
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有条件承兑qualified acceptance L!3{ASIN0  
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附条件认付conditional acceptance &&M-5XD  
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部分认付partial acceptance   \G#Qe*"'K