[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。   dn5T7a~   
会计报表statement of account
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往来帐目account current Rhr]ML  
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现在往来帐||存款额current accout Lp{l&-uQ  
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销货帐account sales [9$>N  
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共同计算帐项joint account ]bX.w/=  
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未决帐项outstanding account 7] ~'8  
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贷方帐项credit account||creditor account /~AajLxu3W  
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借方帐项debit account||debtor account i%-c/ lop  
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应付帐||应付未付帐account payable ,!Ah+x  

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应收帐||应收未收帐account receivable od-N7lp#  
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新交易||新帐new account w'U;b  
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未决帐||老帐old account Z=wLNmH  
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现金帐cash account uv._N6mj  
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流水帐running account Vx?a&{3]
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暂记帐||未定帐suspense account }JvyjE  
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过期帐||延滞帐overdue account||pastdue account lZE x0  
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杂项帐户sundry account 9G 9!=J  
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详细帐单||明细表detail account m!w(Q+*j  
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呆帐bad account 62a{Ggs{  
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会计项目title of account So,EPB+  
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会计薄||帐薄account-book ~b\bpu  
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营业报告书||损益计算表account of budiness||business report "J3@Z,qW  
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借贷细帐||交验帐account rendered $oe:km1-D  
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明细帐account stated ?0Z?Z3)%w4  
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与…银行开立一户头to open an account with 34&n{ xv  
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与…银行建立交易to keep account with xW!2[.O5H  
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继续记帐to keep account MCjf$pZN]  
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与…有交易to have an account with x9p,j  
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作成会计帐||有往来帐项to make out an account with :Fm;0R@/k  
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清算||清理债务to make up an account u|BD
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清洁帐目||与…停止交易to close ones account with x4r\cL1!  
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结帐to close an account Cd?aC  
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清理未付款to ask an account||to demand an account ?>92OuG%W?  
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结清差额to balance the account with u!S^lV@  
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清算to settle an account||to liquidate an account||to square an account 3MPmLV#f  
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审查帐目||监查帐目to audit an account "j#;MOK  
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检查帐目to examine an account =4+Wx8ZeW  
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转入A的帐户to charge the amount to As account l.[S.@\=.  
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以计帐方式付款to pay on account 4HG;v|Cp  
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代理某人||为某人on ones account||on account of one Wwo'pke  
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为自己计算||独立帐目on ones own account pbc<326X"  
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由某人收益并负风险on ones account and risk||for ones account and risk T)4pLN E  
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由某人负担for ones account||for account of one &q8oalh  
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按某人指示||列入某人帐户by order and for account of one , cj531.  
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列入5月份帐目for May account iwM$U( 9  
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编入某中帐项下to pass to the account of||to place to the account of uUmkk  
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寄出清算书to send in an account||to send in render an account Y8l 8B>  
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支票薄cheque book ) oypl+y  
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支票陈票人cheque drawer cJ^{iOQ+  
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持票人cheque holder YmwUl> @{  
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不记名支票cheque to bearer||bearer cheque h&|PHI  
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记名支票||认人支票cheque to order arWP]%E0W  
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到期支票antedated cheque `xXpP"*o}  
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未到期支票postdated cheque r `;_ #&b  
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保付支票certified cheque tg~@(IT}j  
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未获兑现支票，退票returned cheque w,)O*1't  
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横线支票crossed cheque wJAJ
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普通横线general crossing UFSbu5 j  
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特别横线special crossing '_~qAx@F#c  

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空白支票blank cheque }nx5  
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失效支票，过期支票stale cheque UTS.o#d  
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普通支票open cheque =pk5'hBAi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :9~LY
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X#Sgf|$  
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支票换现金||兑现to cash a cheque k-!Jww  
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清理票款to clear a cheque ;k:17&:8ue  
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保证兑现to certify a cheque 1smKU9B2)  
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填写支票数额to fill up a cheque hX)PdRk#  
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支票上划线to cross a cheque A}4 ",  
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开发支票to make out a cheque AL{iQxQ6  
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签发支票，开立支票to draw a cheque||to issue a cheque pEp$J;   
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透支支票to overdraw a cheque B:96E&  
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背书支票to endorse a cheque DX_?-jw})f  
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请付票款||清付票款to pay a cheque||to honour a cheque d7G DIYH<  
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支票退票to dishonour a cheque ` >loleI  
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拒付支票to refuse a cheque a +^,EY  
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拒付支票to stop payment of a cheque []G@l. ]W  
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提示要求付款to present for payment f#McTC3C  
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见票即付持票人payable to bearer $DdC|
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支付指定人payable to order y&V%xE/  
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已过期||无效out of date||stale -"EPU]q  
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请给出票人R/D||refer to drawer mQ9y{}t=4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?<
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文字与数字不一致words and figures differ BMtk/r/  
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支票 FOh q&\nkU  
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时间已过account closed $Wjx$fD  
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更改处应加盖印章alterations require initials 4aKppj  
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时间已过effects not cleared [dXa
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停止付款payment stopped lbGPy'h<rt  
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支票毁损cheque mutilated mmG]|Cl@  
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汇款||寄钱to remit||to send money 7H|0.  
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寄票供取款||支票支付to send a cheque for payment ;mg.} fI  
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寄款人a remitter ^=a:{["@!  
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收款人a remittee p8"C`bCf  
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国外汇票foreign Bill 5j\Kej  
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国内汇票inland Bill 0d+b<J,  
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跟单汇票documentary bill KS1udH^Zc  
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空头汇票accommodation bill EQk omjv  
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原始汇票original bill C1(RgY|  
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改写||换新票据renewed bill [z"oi'"fQ  
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即期汇票sight bill||bill on demand &x=_n'  
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…days after date||…days after date…日后付款 |'uBkL0q  
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…months after date||…months after date…月后付款 ^UhqV"[7k  
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见票后…日付款…days after sight||…days sight ]JvjM ,  
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见票后…月付款…months after sight||…months sight YXmy -o>  
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同组票据set of bills 5\O&pz@D  
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单张汇票sola of exchange||sole of exchange b$p
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远期汇票usance bill||bill at usance T~SkFZ  
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长期汇票long bill ,1-idpnX  
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短期汇票short bill Eh|6{LDn!  
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逾期汇票overdue bill D8xE"6T>  
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宽限日期days of grace |oX9SUl  
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电汇telegraphic transfer （T.T） !Htl e %  
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邮汇postal order||postal note （Am.）||post office order||money order J-G)mvkv  
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本票promissory note （P/N） >}C:EnECy  
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押汇负责书||押汇保证书letter of hypothecation ADP3Nic  
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副保||抵押品||付属担保物collateral security CSwB+yN  
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担保书trust receipt||letter of indemnity C nD3%%  
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承兑||认付acceptance %RzkP}1>E  
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单张承兑general acceptance V4
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有条件承兑qualified acceptance \9sJ`,T?  
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附条件认付conditional acceptance EIg:@o&Jj  
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部分认付partial acceptance   M{Vi4ehOq