[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。   Ia*eb%HG  
会计报表statement of account "i<i.6|  
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往来帐目account current vZ\~+qV,A  
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现在往来帐||存款额current accout C
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销货帐account sales 9He>F7J:p'  
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共同计算帐项joint account Fyrr,#  
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未决帐项outstanding account o /AEp)8  
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贷方帐项credit account||creditor account u~=>$oT't  
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借方帐项debit account||debtor account C s?kZ %  
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应付帐||应付未付帐account payable c~[L;_  
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应收帐||应收未收帐account receivable sq
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新交易||新帐new account k)oD  
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未决帐||老帐old account \^orl9  
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现金帐cash account 6|+I~zJ88  
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流水帐running account V\r!H>   
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暂记帐||未定帐suspense account nm2bBX,f
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过期帐||延滞帐overdue account||pastdue account Cg^=&1|  
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杂项帐户sundry account 9;KQ3.Fa}q  
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详细帐单||明细表detail account w}nc^6qH  
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呆帐bad account aGY R:jR$  
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会计项目title of account ^ur?da9z'  
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会计薄||帐薄account-book Bn JpC<xm  
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营业报告书||损益计算表account of budiness||business report c&4EO|  
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借贷细帐||交验帐account rendered gD`|N@W$5  
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明细帐account stated SStaS<q'  
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与…银行开立一户头to open an account with S~L;oX?(!  
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与…银行建立交易to keep account with oN3DM;  
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继续记帐to keep account DAYR=s  
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与…有交易to have an account with 1{%3OG^'  
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作成会计帐||有往来帐项to make out an account with 8rZJvE#c  
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清算||清理债务to make up an account 0<ze'F bV]  
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清洁帐目||与…停止交易to close ones account with  DT2uUf  
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结帐to close an account w?;j5[j  
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清理未付款to ask an account||to demand an account 3rdrNc  
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结清差额to balance the account with W{@,DQ  
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清算to settle an account||to liquidate an account||to square an account $V/Hr/0  
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审查帐目||监查帐目to audit an account U))2?#  
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检查帐目to examine an account t>KvR!+`g  
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转入A的帐户to charge the amount to As account L\cbY6b  
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以计帐方式付款to pay on account .EfGL_  
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代理某人||为某人on ones account||on account of one "AuU5G 9'I  
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为自己计算||独立帐目on ones own account n/ CP2A  
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由某人收益并负风险on ones account and risk||for ones account and risk -)pVgf  
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由某人负担for ones account||for account of one Q2LAXTF]y  
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按某人指示||列入某人帐户by order and for account of one |h  3`z  
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列入5月份帐目for May account 8h{;*Wr-  
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编入某中帐项下to pass to the account of||to place to the account of E/Adi^  
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寄出清算书to send in an account||to send in render an account ~|R/w%*C  
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支票薄cheque book a-Ne!M[  
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支票陈票人cheque drawer G1S:hw%rp  
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持票人cheque holder - *_"
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不记名支票cheque to bearer||bearer cheque tRzo}_+N
 
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记名支票||认人支票cheque to order 1Jn: huV2  
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到期支票antedated cheque ba"a!#wA
 
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未到期支票postdated cheque [0-zJy|,  
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保付支票certified cheque &Vi0.o  
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未获兑现支票，退票returned cheque :O{oVR  
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横线支票crossed cheque Ea2&7  
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普通横线general crossing X>6VucH{\  

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特别横线special crossing R WU,v{I9  
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空白支票blank cheque rO`nS<G  
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失效支票，过期支票stale cheque Fttny]  
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普通支票open cheque umWZ]8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e[@ ^
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S-:7P.#Q  
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支票换现金||兑现to cash a cheque ptmPO4f  
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清理票款to clear a cheque N>Pufr  
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保证兑现to certify a cheque F*
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填写支票数额to fill up a cheque Ffm Q$>S  
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支票上划线to cross a cheque G<-)Kx  
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开发支票to make out a cheque t MB;GIb#  
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签发支票，开立支票to draw a cheque||to issue a cheque d~|qx  
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透支支票to overdraw a cheque \+MR`\|3  
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背书支票to endorse a cheque kozg8 `\]  
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请付票款||清付票款to pay a cheque||to honour a cheque eS@RA2  
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支票退票to dishonour a cheque -"a+<(Y  
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拒付支票to refuse a cheque O:7y-r0i  
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拒付支票to stop payment of a cheque ']vX  
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提示要求付款to present for payment +Kq>r|;  
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见票即付持票人payable to bearer ~hvhT}lE  
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支付指定人payable to order %okEN!=  
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已过期||无效out of date||stale Pucf0 #  
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请给出票人R/D||refer to drawer C6P6hJm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mt Orb9`m  
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文字与数字不一致words and figures differ K0E;4r  
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支票 Xl aNR+  
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时间已过account closed e.jgV=dT-  
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更改处应加盖印章alterations require initials Ka{IueSs  
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时间已过effects not cleared vB Jva8;Q  
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停止付款payment stopped an7N<-?
 
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支票毁损cheque mutilated vK{K#{  
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汇款||寄钱to remit||to send money oD
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寄票供取款||支票支付to send a cheque for payment .Sn1YAhE  
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寄款人a remitter @$*c0. |z  
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收款人a remittee ^ UzF nW@a  
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国外汇票foreign Bill 
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国内汇票inland Bill c`.:"i"k3  
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跟单汇票documentary bill @}gdOaw  
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空头汇票accommodation bill ]| yH8m  
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原始汇票original bill R}>Do=hAO  
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改写||换新票据renewed bill 'dzp@-\  
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即期汇票sight bill||bill on demand =;H'~  
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…days after date||…days after date…日后付款 i[pf*W0g  
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…months after date||…months after date…月后付款 8ilbX)O  
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见票后…日付款…days after sight||…days sight v+#j>   
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见票后…月付款…months after sight||…months sight Q /c WV  
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同组票据set of bills *fSM'q;  
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单张汇票sola of exchange||sole of exchange KeI:/2  
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远期汇票usance bill||bill at usance >iH).:j  
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长期汇票long bill ;jU-<  
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短期汇票short bill MLBg_<  
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逾期汇票overdue bill :.o=F
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宽限日期days of grace l5';?>!s  
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电汇telegraphic transfer （T.T） u45h{i-e  
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邮汇postal order||postal note （Am.）||post office order||money order V\K m% vP  
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本票promissory note （P/N） V> a3V'  
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押汇负责书||押汇保证书letter of hypothecation ys[i`~$  
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副保||抵押品||付属担保物collateral security _X%6+0M  
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担保书trust receipt||letter of indemnity h`EH~W0:z  
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承兑||认付acceptance dVVvG]
  
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单张承兑general acceptance @%G'U&R{  
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有条件承兑qualified acceptance ;ad9{":J#B  
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附条件认付conditional acceptance 0l(E!d8&
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部分认付partial acceptance   7dufY }}