[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。   YXU2UIY<~  
会计报表statement of account ] J|#WtS  
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往来帐目account current 4a.8n!sys  
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现在往来帐||存款额current accout HMKogGTTo  
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销货帐account sales f LkC

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共同计算帐项joint account G{a_\'7  
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未决帐项outstanding account `@<)#9'A  
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贷方帐项credit account||creditor account [bBPs&7u  
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借方帐项debit account||debtor account R:44Gv7  
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应付帐||应付未付帐account payable lO1]P&@  
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应收帐||应收未收帐account receivable S\2@~*{-
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新交易||新帐new account _U~~[I  
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未决帐||老帐old account C 'joJEo  
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现金帐cash account 2t#[$2mg\0  
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流水帐running account G4n-}R& '  
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暂记帐||未定帐suspense account sN/8OLc  
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过期帐||延滞帐overdue account||pastdue account U1=\ `)u;  
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杂项帐户sundry account )!=X?fz,O  
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详细帐单||明细表detail account bxAHzOB(\  
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呆帐bad account Y]"lcr}  
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会计项目title of account o?wEX%  
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会计薄||帐薄account-book b}m@2DR'|m  
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营业报告书||损益计算表account of budiness||business report b'(Hwc\ t  
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借贷细帐||交验帐account rendered D4U<Rn6N_5  
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明细帐account stated g"X!&$
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与…银行开立一户头to open an account with vk|xYDD  
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与…银行建立交易to keep account with s#)0- Zj  
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继续记帐to keep account eZmwF@  
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与…有交易to have an account with v)LSH;<  
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作成会计帐||有往来帐项to make out an account with 
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清算||清理债务to make up an account Ny]]L  
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清洁帐目||与…停止交易to close ones account with |uM(A~?  
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结帐to close an account c"NGE  
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清理未付款to ask an account||to demand an account kjO
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结清差额to balance the account with be>KG ZU0  
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清算to settle an account||to liquidate an account||to square an account VoNk.h"T  
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审查帐目||监查帐目to audit an account L+0O=zJF  
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检查帐目to examine an account p I@!2c:}  
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转入A的帐户to charge the amount to As account ~oeX 0l>F  
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以计帐方式付款to pay on account x6 h53R  
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代理某人||为某人on ones account||on account of one TGI`}#  
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为自己计算||独立帐目on ones own account h~k+!\  
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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 10r9sR  
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按某人指示||列入某人帐户by order and for account of one &u~%5
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列入5月份帐目for May account p i\SRDP  
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编入某中帐项下to pass to the account of||to place to the account of ,w7ZsI4:[  
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寄出清算书to send in an account||to send in render an account z=DK(b;$z  
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支票薄cheque book C<N7zMwT  
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支票陈票人cheque drawer }62 Q{>`  
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持票人cheque holder 4 zipgw  
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不记名支票cheque to bearer||bearer cheque y?8V'.f|  
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记名支票||认人支票cheque to order _H$Z}2g<z  
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到期支票antedated cheque *jo1?  
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未到期支票postdated cheque [N1[khY`  
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保付支票certified cheque zM<yd#`yt8  
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未获兑现支票，退票returned cheque 3vF-SgCV  
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横线支票crossed cheque Oa-~}hN  
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普通横线general crossing a1A3uP  
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特别横线special crossing ]=m0@JTbG  
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空白支票blank cheque *Y- rEF>  
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失效支票，过期支票stale cheque
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普通支票open cheque wq`\p['Q,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X.<2]V7!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p4I6oS`/.  
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支票换现金||兑现to cash a cheque SZ"^>}zl=  
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清理票款to clear a cheque jRzQ`*KC#  
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保证兑现to certify a cheque "M5&&\uT  
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填写支票数额to fill up a cheque Ok2>%e  
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支票上划线to cross a cheque "Crm\UI6  
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开发支票to make out a cheque 4`+hX'  
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签发支票，开立支票to draw a cheque||to issue a cheque a7UfRG  
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透支支票to overdraw a cheque mf)o1O&B  
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背书支票to endorse a cheque H:HJHd"W  
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请付票款||清付票款to pay a cheque||to honour a cheque "m:4e`_dz  
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支票退票to dishonour a cheque Dj9).lgc  
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拒付支票to refuse a cheque s~(iB{-  
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拒付支票to stop payment of a cheque S:En9E  
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提示要求付款to present for payment !be6}  
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见票即付持票人payable to bearer j:9kJq>mv  
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支付指定人payable to order #w4=kWJ[  
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已过期||无效out of date||stale ,xew3c'(W  
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请给出票人R/D||refer to drawer 64^dy V,;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d))(hk:  
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文字与数字不一致words and figures differ ,x?H]a )  
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支票 6EhRCl  
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时间已过account closed 66?!"w
  
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更改处应加盖印章alterations require initials ,#1 ke  
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时间已过effects not cleared "-y\F}TE  
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停止付款payment stopped JbG\Ywi0]  
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支票毁损cheque mutilated #D3e\(  
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汇款||寄钱to remit||to send money v#.FK:u}  
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寄票供取款||支票支付to send a cheque for payment |EaGKC(   
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寄款人a remitter ](NSpU|*  
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收款人a remittee #6_?7 (X  
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国外汇票foreign Bill z.eqOPW  
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国内汇票inland Bill &Z5$ 5,[  
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跟单汇票documentary bill aZ2liR\QE  
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空头汇票accommodation bill A,M RK#1u  
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原始汇票original bill 8 +xLi4Pw  
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改写||换新票据renewed bill Q5r cPU>A  
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即期汇票sight bill||bill on demand Uk-
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…days after date||…days after date…日后付款 I o7pp(  
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…months after date||…months after date…月后付款 ,y,NVF  
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见票后…日付款…days after sight||…days sight 0fXdE ;M3  
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见票后…月付款…months after sight||…months sight Z5[ t/  
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同组票据set of bills Bb]

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单张汇票sola of exchange||sole of exchange C:_!zY'z  
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远期汇票usance bill||bill at usance ZdlZ,vK^.  
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长期汇票long bill Z%N{Y x(  
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短期汇票short bill ,@/b7BVv  
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逾期汇票overdue bill R8c1~'  
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宽限日期days of grace J1 a/U@"  
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电汇telegraphic transfer （T.T） z=N'evx~  
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邮汇postal order||postal note （Am.）||post office order||money order ot;j6eAH~E  
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本票promissory note （P/N） [j?n}D@L  
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押汇负责书||押汇保证书letter of hypothecation fYuJf,I[f  
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副保||抵押品||付属担保物collateral security w+=>b  
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担保书trust receipt||letter of indemnity VSx[{yn  
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承兑||认付acceptance ^cZF#%k  
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单张承兑general acceptance 7 }4T)k(a  
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有条件承兑qualified acceptance Tsxl4ZK  
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附条件认付conditional acceptance 94=Wy -  
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部分认付partial acceptance   "9!ln