[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。   !<UdG+iV  
会计报表statement of account ,7n8_pU  
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往来帐目account current G Tz>}
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现在往来帐||存款额current accout Vwpy/5Hmp  
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销货帐account sales J] )gXVR M  
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共同计算帐项joint account vm.%)F#@  
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未决帐项outstanding account e8U6D+jY  
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贷方帐项credit account||creditor account GDwijZw  

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借方帐项debit account||debtor account \Z^Tk   
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应付帐||应付未付帐account payable W0LJXp-v  
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应收帐||应收未收帐account receivable Z"d21D~h9`  
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新交易||新帐new account ]DK.4\^  
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未决帐||老帐old account 0GcOI
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现金帐cash account d$PQb9Q+f  
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流水帐running account qR^i5JH}u  
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暂记帐||未定帐suspense account Vee;&  
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过期帐||延滞帐overdue account||pastdue account ZWy,NN1  
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杂项帐户sundry account T#=&oy7  
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详细帐单||明细表detail account 4/QQX;w  
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呆帐bad account V6tUijz   
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会计项目title of account 6a*OQ{8  
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会计薄||帐薄account-book \++#adN:K  
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营业报告书||损益计算表account of budiness||business report '-Kr neZ!  
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借贷细帐||交验帐account rendered ]?j [P=\  
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明细帐account stated F(+dX 4$  
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与…银行开立一户头to open an account with O-YB+~"3Z  
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与…银行建立交易to keep account with 2:D1<z6RQ  
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继续记帐to keep account 'X1fb:8m8  
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与…有交易to have an account with 'UL"yM  
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作成会计帐||有往来帐项to make out an account with VS_xC$X!S  
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清算||清理债务to make up an account UkV{4*E  
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清洁帐目||与…停止交易to close ones account with ]>\!}\R<  
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结帐to close an account cWG?`6xU&  
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清理未付款to ask an account||to demand an account {=GWQn6cc  
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结清差额to balance the account with D/=  AU  
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清算to settle an account||to liquidate an account||to square an account #`9D,+2iB%  
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审查帐目||监查帐目to audit an account d5ivtK?  
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检查帐目to examine an account <M4Qc12jP  
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转入A的帐户to charge the amount to As account l*Iy:j(B  
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以计帐方式付款to pay on account )=)=]|3  
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代理某人||为某人on ones account||on account of one mjd9]H gN  
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为自己计算||独立帐目on ones own account mfNYN4Um6  
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由某人收益并负风险on ones account and risk||for ones account and risk {,|
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由某人负担for ones account||for account of one ;-koMD!2F  
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按某人指示||列入某人帐户by order and for account of one f V|Zh  
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列入5月份帐目for May account bt C.EmX  
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编入某中帐项下to pass to the account of||to place to the account of QcQ:hHF  
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寄出清算书to send in an account||to send in render an account 'Ert iD  
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支票薄cheque book nJTV@mXVq  
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支票陈票人cheque drawer 2S1wL<qP  
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持票人cheque holder 5Dy800.B2  
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不记名支票cheque to bearer||bearer cheque wR;_x x  
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记名支票||认人支票cheque to order _|MY/SN4A  
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到期支票antedated cheque LB1.N!q1  
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未到期支票postdated cheque Dj>.)n  
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保付支票certified cheque il-v>GJU7{  
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未获兑现支票，退票returned cheque Hux#v>e  
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横线支票crossed cheque lp?ge
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普通横线general crossing TH K)G2 =  
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特别横线special crossing  ~J"*ahl  
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空白支票blank cheque >'Nrvy%&0  
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失效支票，过期支票stale cheque 1h]Dc(Oc#=  
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普通支票open cheque &e_M
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :?jOts>uP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SLz^Wg
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支票换现金||兑现to cash a cheque &^qD<eZ!Eq  
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清理票款to clear a cheque L4}C%c\p*  
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保证兑现to certify a cheque A#2Fd7&  
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填写支票数额to fill up a cheque 398}a!XM  
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支票上划线to cross a cheque ./[%%"  
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开发支票to make out a cheque Bz9!a
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签发支票，开立支票to draw a cheque||to issue a cheque bb+-R_3Kd  
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透支支票to overdraw a cheque ggJn oL  
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背书支票to endorse a cheque MY4cMMjp~  
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请付票款||清付票款to pay a cheque||to honour a cheque >q[(UV  
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支票退票to dishonour a cheque 4}!riWR   
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拒付支票to refuse a cheque V[5-A $ft  
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拒付支票to stop payment of a cheque loLQ@?E  
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提示要求付款to present for payment -s,^_p{H  
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见票即付持票人payable to bearer QDF1$,s4i  
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支付指定人payable to order 0V1)ou84'  
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已过期||无效out of date||stale l|/h4BJ'  
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请给出票人R/D||refer to drawer `kpX}cKK}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lQ<2Vw#Yl  
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文字与数字不一致words and figures differ 0k@4;BYu  
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支票 8V`NQS$  
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时间已过account closed GvF8S MO[x  
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更改处应加盖印章alterations require initials Z3g6?2w6  
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时间已过effects not cleared s:'M[xI  
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停止付款payment stopped / *RDy!m  
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支票毁损cheque mutilated Q&] }`Rp=  
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汇款||寄钱to remit||to send money hb9e6Cc  
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寄票供取款||支票支付to send a cheque for payment QZB2yK3]h  
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寄款人a remitter >!s=f  
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收款人a remittee qR4
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国外汇票foreign Bill gP"p7\ (  
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国内汇票inland Bill !8yw!hA  
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跟单汇票documentary bill xT70Rp(2po  
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空头汇票accommodation bill #/$}zl  
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原始汇票original bill &dF$:$'s  
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改写||换新票据renewed bill O(
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即期汇票sight bill||bill on demand bq[j4xH0X  
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…days after date||…days after date…日后付款 drP2%u  
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…months after date||…months after date…月后付款 ot]eaad  
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见票后…日付款…days after sight||…days sight  bhe~ekb  
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见票后…月付款…months after sight||…months sight 4@OnMj{M  
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同组票据set of bills _=E))Kp{z  
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单张汇票sola of exchange||sole of exchange *F*c  
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远期汇票usance bill||bill at usance '#$ Y:/  
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长期汇票long bill ;Q&38qI  
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短期汇票short bill @3KVYv,q  
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逾期汇票overdue bill 'c5#M,G~  
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宽限日期days of grace jUtrFl  
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电汇telegraphic transfer （T.T） 1rh\X[@  

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邮汇postal order||postal note （Am.）||post office order||money order m)3?hF)  
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本票promissory note （P/N） @QI]P{  
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押汇负责书||押汇保证书letter of hypothecation &&$/>[0=.  
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副保||抵押品||付属担保物collateral security I8HUH*|)n  
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担保书trust receipt||letter of indemnity '&Ox,i]t  
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承兑||认付acceptance f/Km$#xOr  
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单张承兑general acceptance S`2MQL  
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有条件承兑qualified acceptance ,e+.Q#r*Y  
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附条件认付conditional acceptance +A8S 6bA[=  
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部分认付partial acceptance   %\N.m/5