[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。   Ft)t`E'%j  
会计报表statement of account T!Xm")d  
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往来帐目account current MRjH40"2  
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现在往来帐||存款额current accout ~g*Y, Y  
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销货帐account sales  CEbzJ  
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共同计算帐项joint account ".Lhte R?  
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未决帐项outstanding account "|(rVj=  
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贷方帐项credit account||creditor account ls[Ls  
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借方帐项debit account||debtor account '9IP;  
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应付帐||应付未付帐account payable /1IvLdPIu  
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应收帐||应收未收帐account receivable I(z>)S'7r  
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新交易||新帐new account HF*j`}  
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未决帐||老帐old account )p^m}N 6M]  
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现金帐cash account E9yFREvQc  
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流水帐running account xaGVu0q  
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暂记帐||未定帐suspense account `U{o:  
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过期帐||延滞帐overdue account||pastdue account [<#<:h
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杂项帐户sundry account _Vdb?  
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详细帐单||明细表detail account  N&0uXrw  
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呆帐bad account OmTZ-*N  
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会计项目title of account GW>7R6i  
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会计薄||帐薄account-book dO 1-c`  
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营业报告书||损益计算表account of budiness||business report /%J&/2Wz  
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借贷细帐||交验帐account rendered j61BP8E  
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明细帐account stated `_J^g&y~  
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与…银行开立一户头to open an account with +!L_E6pyXE  
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与…银行建立交易to keep account with
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继续记帐to keep account !_XU^ A>  
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与…有交易to have an account with 9z|>roNe  
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作成会计帐||有往来帐项to make out an account with 8}"f|6Wm  
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清算||清理债务to make up an account X>6~{3  
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清洁帐目||与…停止交易to close ones account with P[#W Hbn  
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结帐to close an account ^O$[Y9~*  
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清理未付款to ask an account||to demand an account j;AzkReb  
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结清差额to balance the account with 9?}rpA`P  
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清算to settle an account||to liquidate an account||to square an account CJ}@R.
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审查帐目||监查帐目to audit an account F"m}mf  
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检查帐目to examine an account G7_"^r%c9;  
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转入A的帐户to charge the amount to As account QzFv ;  
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以计帐方式付款to pay on account UB&S 2
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代理某人||为某人on ones account||on account of one e}Af"LI  
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为自己计算||独立帐目on ones own account S^Wqa:;  
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由某人收益并负风险on ones account and risk||for ones account and risk 0p>:r U~  
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由某人负担for ones account||for account of one 4|Gs(^nU  
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按某人指示||列入某人帐户by order and for account of one +} !F(c  
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列入5月份帐目for May account \I,Dje/:w  
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编入某中帐项下to pass to the account of||to place to the account of NK#"qK""k  
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寄出清算书to send in an account||to send in render an account 69I.*[  
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支票薄cheque book io?{ew   
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支票陈票人cheque drawer $?AUk  
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持票人cheque holder / -qt}  
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不记名支票cheque to bearer||bearer cheque ; 7v7V  
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记名支票||认人支票cheque to order [qD<U%Hi  
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到期支票antedated cheque f, j(uP  
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未到期支票postdated cheque |VR5Q(d  
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保付支票certified cheque 3k[<4-  
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未获兑现支票，退票returned cheque ot<o&  
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横线支票crossed cheque N4DDH^h  
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普通横线general crossing EAE\Xv  
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特别横线special crossing YaT+BRh?  
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空白支票blank cheque xt0j9{p  
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失效支票，过期支票stale cheque JJ=is}S|  
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普通支票open cheque RAQ;O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @W- f{V  
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支票换现金||兑现to cash a cheque Nb^:_0&H@  
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清理票款to clear a cheque g
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保证兑现to certify a cheque ^O*hs%eO%  
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填写支票数额to fill up a cheque >*xzSd?\  
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支票上划线to cross a cheque oHnpwU  
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开发支票to make out a cheque SJ+-H83x  
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签发支票，开立支票to draw a cheque||to issue a cheque ~kT{O!x}4  
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透支支票to overdraw a cheque !iOu07<n&D  
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背书支票to endorse a cheque M4\Io]}-M  
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请付票款||清付票款to pay a cheque||to honour a cheque 2GS2,   
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支票退票to dishonour a cheque 3$;v# P$%N  
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拒付支票to refuse a cheque Wf Z#:G9  
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拒付支票to stop payment of a cheque MWf%Lh;R  
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提示要求付款to present for payment ]F!h~>  
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见票即付持票人payable to bearer H5)WxsZ R  
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支付指定人payable to order E;0"1 P|S  
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已过期||无效out of date||stale ]dFWIvC  
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请给出票人R/D||refer to drawer \ W!<xE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d"a`?+(Q  
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文字与数字不一致words and figures differ ga1RMRu+  
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支票 O.!?O(  
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时间已过account closed h/ic-iH(>  
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更改处应加盖印章alterations require initials e^fjla5  
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时间已过effects not cleared v{+*/NQ _  
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停止付款payment stopped "[G P)nC  
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支票毁损cheque mutilated EC7o 3LoND  
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汇款||寄钱to remit||to send money zuOIos  
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寄票供取款||支票支付to send a cheque for payment &Jj?C  
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寄款人a remitter (jXgJ " m  
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收款人a remittee = h
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国外汇票foreign Bill 6SpkeXL  
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国内汇票inland Bill 2'++G[z  
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跟单汇票documentary bill 4&?%"2  
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空头汇票accommodation bill \aG>(Mr  
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原始汇票original bill upWq=_  
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改写||换新票据renewed bill Y40{v(Pi  
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即期汇票sight bill||bill on demand D:%v((Ccw  
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…days after date||…days after date…日后付款 CFVe0!\  
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…months after date||…months after date…月后付款 /QG8\wXE2  
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见票后…日付款…days after sight||…days sight KyDQ<Dq&  
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见票后…月付款…months after sight||…months sight 2rne=L  
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同组票据set of bills Qb6s]QZEV  
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单张汇票sola of exchange||sole of exchange UT+B*?,h  
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远期汇票usance bill||bill at usance G!@tW`HO  
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长期汇票long bill lQY?!oj&q  
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短期汇票short bill ?u"MsnCXYn  
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逾期汇票overdue bill XX#YiG4|J  
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宽限日期days of grace tUH#%  
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电汇telegraphic transfer （T.T） }hv>LL  
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邮汇postal order||postal note （Am.）||post office order||money order (%D*S_m'  
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本票promissory note （P/N） LcI,Dy|P  
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押汇负责书||押汇保证书letter of hypothecation 8xW_N"P.>  
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副保||抵押品||付属担保物collateral security 3V>2N)3`A  
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担保书trust receipt||letter of indemnity LS}dt?78`V  
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承兑||认付acceptance sg RY`U.C  
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单张承兑general acceptance c&vY0/ [  
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有条件承兑qualified acceptance x>THyY[sq  

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附条件认付conditional acceptance Q 5b~5a  

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部分认付partial acceptance   M}MXR=X,