[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。   W<r<K=`5P  
会计报表statement of account gvA}s/
  
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往来帐目account current (?fU l$q\  
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现在往来帐||存款额current accout 
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销货帐account sales V4n~Z+k  
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共同计算帐项joint account V4:/LNq_]  
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未决帐项outstanding account ^#HaH  
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贷方帐项credit account||creditor account 2DQVl  
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借方帐项debit account||debtor account >}+{;d  
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应付帐||应付未付帐account payable Mu
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应收帐||应收未收帐account receivable ye^x>a['  
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新交易||新帐new account ^kKLi  
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未决帐||老帐old account Lce,]z\_  
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现金帐cash account v$y\X3)mB  
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流水帐running account kL'4m  
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暂记帐||未定帐suspense account [V'c
 
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过期帐||延滞帐overdue account||pastdue account 7{#p'.nc5  
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杂项帐户sundry account xWxHi6U(  
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详细帐单||明细表detail account +~5Lo'^  
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呆帐bad account {!I`EN]  
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会计项目title of account -M{szH  
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会计薄||帐薄account-book [J2evi?  
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营业报告书||损益计算表account of budiness||business report 3o rSk  
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借贷细帐||交验帐account rendered r*{.|>me  
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明细帐account stated Ku'a,\7z  
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与…银行开立一户头to open an account with \4 b^*`d  
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与…银行建立交易to keep account with Ja1`S+  
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继续记帐to keep account D?BegF  
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与…有交易to have an account with ",~ZO<P  
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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 h8WM4 PK  
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清洁帐目||与…停止交易to close ones account with &am<_Tn*3  
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结帐to close an account R.1. LB  
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清理未付款to ask an account||to demand an account w.rcYywI  
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结清差额to balance the account with F(j;|okf;  
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清算to settle an account||to liquidate an account||to square an account y ~-v0/  
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审查帐目||监查帐目to audit an account 07=I&Pum  
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检查帐目to examine an account  O,7S1  
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转入A的帐户to charge the amount to As account ;wJe%Nw?  
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以计帐方式付款to pay on account ` ,
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代理某人||为某人on ones account||on account of one DBGU:V,85  
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为自己计算||独立帐目on ones own account Wm{ebx
 
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由某人收益并负风险on ones account and risk||for ones account and risk t>a D;|Y  
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由某人负担for ones account||for account of one e?7NW  
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按某人指示||列入某人帐户by order and for account of one `<P:ly.  
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列入5月份帐目for May account m8 _yorz  
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编入某中帐项下to pass to the account of||to place to the account of G{,DoCM5WL  
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寄出清算书to send in an account||to send in render an account -{C Gn5]_#  
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支票薄cheque book \b6{u6?+  
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支票陈票人cheque drawer x)N QRd  
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持票人cheque holder ~H   
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不记名支票cheque to bearer||bearer cheque oD9L5c)  
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记名支票||认人支票cheque to order _Yp~Oj  
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到期支票antedated cheque '/X]96Ci7  
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未到期支票postdated cheque  h 7l>(3  
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保付支票certified cheque l1O"hd'~s  
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未获兑现支票，退票returned cheque ,LSiQmV5  
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横线支票crossed cheque < FO=PM  
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普通横线general crossing f^"pZS  
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特别横线special crossing :{lP9%J-  
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空白支票blank cheque LGW_7&0<<  
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失效支票，过期支票stale cheque Vq{3:QBR  
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普通支票open cheque MpZ\j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w=rD8@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque P#XV_2  
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清理票款to clear a cheque Ur>1eN%9'  
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保证兑现to certify a cheque y*-_  
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填写支票数额to fill up a cheque >,]8iMh  
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支票上划线to cross a cheque )hj:Xpj9#  
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开发支票to make out a cheque wT::b V{  
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签发支票，开立支票to draw a cheque||to issue a cheque e}d(.H%l0  
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透支支票to overdraw a cheque %6 0 OS3  
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背书支票to endorse a cheque !#O [RS  
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请付票款||清付票款to pay a cheque||to honour a cheque X4!7/&  
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支票退票to dishonour a cheque Q[7i  
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拒付支票to refuse a cheque gK[;"R)4o@  
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拒付支票to stop payment of a cheque 67& hXIp  
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提示要求付款to present for payment $El-pMq  
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见票即付持票人payable to bearer e}e8 WR=B  
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支付指定人payable to order YNU}R/u6^  
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已过期||无效out of date||stale .Q*X5Fc  
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请给出票人R/D||refer to drawer #]@HsVXh7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JF
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文字与数字不一致words and figures differ 6g g8h>b  
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支票 senK(kbc  
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时间已过account closed FM@iIlY"  
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更改处应加盖印章alterations require initials |@Tga_0p  
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时间已过effects not cleared |7 s2xRc  
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停止付款payment stopped OU[<\d
 
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支票毁损cheque mutilated ETe4I`d{  
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汇款||寄钱to remit||to send money P#,u9EIJ  
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寄票供取款||支票支付to send a cheque for payment FK|O^->B  
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寄款人a remitter 6OES'3Cy  
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收款人a remittee ^QB[;g.O  
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国外汇票foreign Bill U@lc1#  
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国内汇票inland Bill @fL ^I& ++  
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跟单汇票documentary bill KhCP9(A=Qo  
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空头汇票accommodation bill ^4y]7p  
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原始汇票original bill EP;/[O  
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改写||换新票据renewed bill #Ondhy%h[  
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即期汇票sight bill||bill on demand x%P|T3Qy5  
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…days after date||…days after date…日后付款 g|=_@ pL  
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…months after date||…months after date…月后付款 ~,'{\jDrS  
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见票后…日付款…days after sight||…days sight .u`[|:K  
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见票后…月付款…months after sight||…months sight ;?6vKpj;  
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同组票据set of bills qZoDeN-CC  
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单张汇票sola of exchange||sole of exchange XGlt^<`  
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远期汇票usance bill||bill at usance VFT@Ic#]  
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长期汇票long bill A#uU]S  
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短期汇票short bill 3f|}p{3  
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逾期汇票overdue bill F [qXIL)  
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宽限日期days of grace >WLPE6E  
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电汇telegraphic transfer （T.T） N_t,n^i9>*  
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邮汇postal order||postal note （Am.）||post office order||money order `CK~x=  
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本票promissory note （P/N） Ht`fC|E  
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押汇负责书||押汇保证书letter of hypothecation e8a^"Z`a  
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副保||抵押品||付属担保物collateral security IrwQ~z3I  
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担保书trust receipt||letter of indemnity , 3R=8  
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承兑||认付acceptance T/$gnn  
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单张承兑general acceptance 1nVQYqT_  
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有条件承兑qualified acceptance opX07~1  
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附条件认付conditional acceptance 8)B {x[?|  
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部分认付partial acceptance   (6%T~|a