[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。   ).HA#!SE  
会计报表statement of account d<Lc&wlP  
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往来帐目account current Dl~(NLM  
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现在往来帐||存款额current accout Px-VRANZt  
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销货帐account sales #|+4`Gf^  
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共同计算帐项joint account xC5Pv">  
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未决帐项outstanding account e[Vk+Te7  
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贷方帐项credit account||creditor account FS)#
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借方帐项debit account||debtor account ab9ecZ  
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应付帐||应付未付帐account payable s5G`?/  
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应收帐||应收未收帐account receivable V=fh;p  
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新交易||新帐new account Nw9:Gi  
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未决帐||老帐old account N)D+FV29y  
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现金帐cash account nC[aEZ7  
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流水帐running account }=\?]9 `  
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暂记帐||未定帐suspense account m3o -p  
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过期帐||延滞帐overdue account||pastdue account - 7T`/6  
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杂项帐户sundry account 479X5Cl  
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详细帐单||明细表detail account opm_ |0  
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呆帐bad account :Cx|(+T  
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会计项目title of account =+mb@#="m  
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会计薄||帐薄account-book Nc4;2~XwRp  
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营业报告书||损益计算表account of budiness||business report #|,cy,v4  
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借贷细帐||交验帐account rendered rq!
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明细帐account stated YI7M%B9Lj  
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与…银行开立一户头to open an account with  &qdhxc4  
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与…银行建立交易to keep account with F{a;=h#@Q  
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继续记帐to keep account n6WKk+  
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与…有交易to have an account with YcDKRyrt  
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作成会计帐||有往来帐项to make out an account with a=j'G]=  
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清算||清理债务to make up an account KsOWTq"uj  
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清洁帐目||与…停止交易to close ones account with *QiQ,~Ep  
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结帐to close an account Q7XOO3<):  
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清理未付款to ask an account||to demand an account [DM0'4  
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结清差额to balance the account with [TFJb+N
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清算to settle an account||to liquidate an account||to square an account tWIJ,_8l  
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审查帐目||监查帐目to audit an account \4>,L_O  
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检查帐目to examine an account }LT&BNZj  
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转入A的帐户to charge the amount to As account clB K  
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以计帐方式付款to pay on account 8#7qH T;cx  
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代理某人||为某人on ones account||on account of one V]p{jLG  
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为自己计算||独立帐目on ones own account 4a-JC"  
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由某人收益并负风险on ones account and risk||for ones account and risk ?Afe
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由某人负担for ones account||for account of one }4A] x`3  
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按某人指示||列入某人帐户by order and for account of one gw]%: WeH  
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列入5月份帐目for May account ec&/a2M  
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编入某中帐项下to pass to the account of||to place to the account of p{g4`o  
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寄出清算书to send in an account||to send in render an account -]Z7^
  
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支票薄cheque book m\6/:~qWW  
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支票陈票人cheque drawer XQ#K1Z  
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持票人cheque holder Eomfa:WL  
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不记名支票cheque to bearer||bearer cheque xyp{_ MZ  
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记名支票||认人支票cheque to order 6"Uu;Q  
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到期支票antedated cheque D*M `qPX~  
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未到期支票postdated cheque |P >"a`  
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保付支票certified cheque e^y9Kmd  
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未获兑现支票，退票returned cheque daE.y_9y  
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横线支票crossed cheque &dyQ6i$],  
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普通横线general crossing V]7/hN-Y}  
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特别横线special crossing )bUnk+_  
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空白支票blank cheque @8L5UT  
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失效支票，过期支票stale cheque fap`;AuwK  
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普通支票open cheque I\l&'Q^0@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KF%BX~80C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %2QGbnt_*  
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支票换现金||兑现to cash a cheque S\GWMB!oF  
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清理票款to clear a cheque mskG2mA  
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保证兑现to certify a cheque ,/f\  
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填写支票数额to fill up a cheque %' DOFiU  
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支票上划线to cross a cheque t&?jJ7 (&8  
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开发支票to make out a cheque " MnWd BS  
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签发支票，开立支票to draw a cheque||to issue a cheque N9-0b  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque 8m0*89HEu  
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请付票款||清付票款to pay a cheque||to honour a cheque , z\Qd07u  
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支票退票to dishonour a cheque Kbu>U{'  
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拒付支票to refuse a cheque h1~h&F?  
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拒付支票to stop payment of a cheque N82 6xvA  
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提示要求付款to present for payment  ?s,oH  
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见票即付持票人payable to bearer M6wH$!zRa  
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支付指定人payable to order >vD}gGBe  
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已过期||无效out of date||stale RQ=rB9~:ZN  
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请给出票人R/D||refer to drawer .6MG#N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '/`O*KD]  
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文字与数字不一致words and figures differ xY?p(>(  
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支票 <Y6Vfee,&  
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时间已过account closed -aBhN~  
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更改处应加盖印章alterations require initials 25Ee+&&%  
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时间已过effects not cleared t{UVX%b  
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停止付款payment stopped ;|K }  
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支票毁损cheque mutilated `'|6b5`2j  
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汇款||寄钱to remit||to send money n7i~^nf>  
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寄票供取款||支票支付to send a cheque for payment _S[@?]=`b  
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寄款人a remitter
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收款人a remittee EO(l?Fgw]$  
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国外汇票foreign Bill _"F=4`lJ  
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国内汇票inland Bill f N{wP,jI  
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跟单汇票documentary bill ;s
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空头汇票accommodation bill vR#MUKfh  
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原始汇票original bill \3(s&K\Y6\  
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改写||换新票据renewed bill 3#""`] 9H  
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即期汇票sight bill||bill on demand ~K)FuL[*  
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…days after date||…days after date…日后付款 $h8?7:z;um  
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…months after date||…months after date…月后付款 +|oLS_  
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见票后…日付款…days after sight||…days sight i5WO)9Us  
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见票后…月付款…months after sight||…months sight =JTwH>fD  
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同组票据set of bills $+{o*  
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单张汇票sola of exchange||sole of exchange 0aG auG[  
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远期汇票usance bill||bill at usance SoCN.J30  
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长期汇票long bill g p9;I*!  
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短期汇票short bill 1?TgI0HS  
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逾期汇票overdue bill "|WKK}  
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宽限日期days of grace -&y&
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电汇telegraphic transfer （T.T） {v3@g[:|  
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邮汇postal order||postal note （Am.）||post office order||money order  
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本票promissory note （P/N） LKud'  
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押汇负责书||押汇保证书letter of hypothecation 1x0)mt3  
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副保||抵押品||付属担保物collateral security iqTmgE-  
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担保书trust receipt||letter of indemnity pAtxEaXh  
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承兑||认付acceptance 4d-"kx3X  
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单张承兑general acceptance !`dn# j  
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有条件承兑qualified acceptance B{Lzgw u;  
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附条件认付conditional acceptance E-#
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部分认付partial acceptance   g^2H(}frc