[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。   7S dV%"  
会计报表statement of account &` 00/p  
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往来帐目account current M]4=(Vv+5  
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现在往来帐||存款额current accout 
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销货帐account sales k binf  
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共同计算帐项joint account C`yvBt40r  
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未决帐项outstanding account ElEv(> G*  
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贷方帐项credit account||creditor account QX/X {h6  
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借方帐项debit account||debtor account &*G5J7%w  
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应付帐||应付未付帐account payable LC,*H0  
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应收帐||应收未收帐account receivable @)W(q5)}9"  
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新交易||新帐new account ~Ho{p Oq  
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未决帐||老帐old account DU5:+" u3  
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现金帐cash account HE#,(;1i  
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流水帐running account jd%Len&p  
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暂记帐||未定帐suspense account fD1?z"lo  
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过期帐||延滞帐overdue account||pastdue account V]I:2k5  
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杂项帐户sundry account S~KS9E~\  
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详细帐单||明细表detail account XDPL;(?  
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呆帐bad account D`6iDit  
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会计项目title of account 6cM<>&e  
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会计薄||帐薄account-book =M7TCE  
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营业报告书||损益计算表account of budiness||business report m#tpbFAsc  
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借贷细帐||交验帐account rendered (a[.vw ^g  
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明细帐account stated "!O1j r;  
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与…银行开立一户头to open an account with cJCU*(7&  
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与…银行建立交易to keep account with *i^`Dw^~y  
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继续记帐to keep account .20V 3  
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与…有交易to have an account with OOnX`  
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作成会计帐||有往来帐项to make out an account with \q "N/$5{f  
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清算||清理债务to make up an account Q$~n/  
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清洁帐目||与…停止交易to close ones account with V|'1tB=;*1  
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结帐to close an account oKA&An  
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清理未付款to ask an account||to demand an account \ECu5L4  
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结清差额to balance the account with DIaYo4  
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清算to settle an account||to liquidate an account||to square an account )}MHx`KT2  
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审查帐目||监查帐目to audit an account S{#cD1>.  
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检查帐目to examine an account \,&9  
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转入A的帐户to charge the amount to As account ^B/9{0n'  
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以计帐方式付款to pay on account qQ0C?  
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代理某人||为某人on ones account||on account of one nV*y`.+  
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为自己计算||独立帐目on ones own account Km#pX1]>e  
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由某人收益并负风险on ones account and risk||for ones account and risk (`BSVxJH  
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由某人负担for ones account||for account of one $wB^R(f@  
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按某人指示||列入某人帐户by order and for account of one R\|lt)h  
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列入5月份帐目for May account GoM ip8'u  
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编入某中帐项下to pass to the account of||to place to the account of =&wmWy  
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寄出清算书to send in an account||to send in render an account /iC;%r1L  

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支票薄cheque book Kv'n:z 7Md  
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支票陈票人cheque drawer ._w8J"E5  
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持票人cheque holder 9Jf)!o8  
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不记名支票cheque to bearer||bearer cheque {rfF'@[  
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记名支票||认人支票cheque to order G+xt5n.%  
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到期支票antedated cheque 8.'#?]a  
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未到期支票postdated cheque g4`Kp;}&'  
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保付支票certified cheque }i{sg#  
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未获兑现支票，退票returned cheque C%*k.$#r!  
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横线支票crossed cheque M(#m0xB  
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普通横线general crossing hA\K</h.  
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特别横线special crossing J=.`wZQkS  
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空白支票blank cheque ^pM+A6 XY  
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失效支票，过期支票stale cheque u%'\UmE w  
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普通支票open cheque *6xgctk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0%!rx{f#\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g$. \
  
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支票换现金||兑现to cash a cheque '+j} >Q  
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清理票款to clear a cheque ?5kHa_^  
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保证兑现to certify a cheque lI>SUsQFfm  
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填写支票数额to fill up a cheque _)]CzBRq\6  
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支票上划线to cross a cheque ioPUUUb)  
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开发支票to make out a cheque ,^icPQSwc  
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签发支票，开立支票to draw a cheque||to issue a cheque J*9 $;  
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透支支票to overdraw a cheque (rg;IXAq%  
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背书支票to endorse a cheque ~)(\6^&=|  
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请付票款||清付票款to pay a cheque||to honour a cheque .KdyJ
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支票退票to dishonour a cheque }pJwj  
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拒付支票to refuse a cheque c_elShK8#  
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拒付支票to stop payment of a cheque rSrIEP,c'  
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提示要求付款to present for payment Qqlup  
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见票即付持票人payable to bearer <\;#jF%V  
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支付指定人payable to order ~9j%Hm0ht  
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已过期||无效out of date||stale 3$X'Y]5a  
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请给出票人R/D||refer to drawer 50={%R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @9"J|}  
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文字与数字不一致words and figures differ [KxF'mz9  
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支票 [1u-Q%?#  
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时间已过account closed $ , u+4h  
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更改处应加盖印章alterations require initials )KAEt.  
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时间已过effects not cleared 8Q'0h m?  
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停止付款payment stopped j{Q9{}<e  
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支票毁损cheque mutilated :\o {_  
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汇款||寄钱to remit||to send money ?)ONf#4Y  
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寄票供取款||支票支付to send a cheque for payment LBZ+GB  
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寄款人a remitter lp^<3o*1  
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收款人a remittee Y<%@s}zc  
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国外汇票foreign Bill |M,iM]  
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国内汇票inland Bill N@Uy=?)ZJ  
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跟单汇票documentary bill "ozr+:#\  
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空头汇票accommodation bill naR0@Q"\h  
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原始汇票original bill %D%8^Zd_  
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改写||换新票据renewed bill m!tbkZHQn0  
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即期汇票sight bill||bill on demand PIoLywpRn  
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…days after date||…days after date…日后付款 _M`--.{\O[  
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…months after date||…months after date…月后付款 $!-c-0ub  
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见票后…日付款…days after sight||…days sight ^cP!\E-^  
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见票后…月付款…months after sight||…months sight !Sh&3uy_qN  
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同组票据set of bills j<VFn~*_  
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单张汇票sola of exchange||sole of exchange @"Fme-~
 
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远期汇票usance bill||bill at usance {JZZZY!n2  
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长期汇票long bill O`x;,6Vr  
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短期汇票short bill y&q*maa[  
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逾期汇票overdue bill 3G,Oba[$<  
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宽限日期days of grace bH7X'%r  
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电汇telegraphic transfer （T.T） "bF
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邮汇postal order||postal note （Am.）||post office order||money order Su 586;\  
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本票promissory note （P/N） |%F=po>w  
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押汇负责书||押汇保证书letter of hypothecation @TLS<~  
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副保||抵押品||付属担保物collateral security Q8:Has  
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担保书trust receipt||letter of indemnity HmiR.e%<b  
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承兑||认付acceptance *rM^;4Zt  
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单张承兑general acceptance 6*PYFf`
  
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有条件承兑qualified acceptance 6CV* Z\b  
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附条件认付conditional acceptance O!mvJD  
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部分认付partial acceptance   )bS~1n_0