[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。   p&q&Fr-  
会计报表statement of account 1wq6E  
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往来帐目account current @Wv*`  
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现在往来帐||存款额current accout 7_|zMk.J*  
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销货帐account sales |5W u0
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共同计算帐项joint account } o=g)  
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未决帐项outstanding account 1M
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贷方帐项credit account||creditor account m=#2u4H4  
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借方帐项debit account||debtor account !]"T`^5,Y  
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应付帐||应付未付帐account payable l
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应收帐||应收未收帐account receivable -m -~   
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新交易||新帐new account 3vMfms  
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未决帐||老帐old account |{Oe&j3|  
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现金帐cash account 9/0<Z_b2  
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流水帐running account Of-l<Ks\  
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暂记帐||未定帐suspense account Qxt,@<IK  
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过期帐||延滞帐overdue account||pastdue account [ibnI2I]`  
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杂项帐户sundry account j]YS(Y@AY  
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详细帐单||明细表detail account >12phLu  
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呆帐bad account oS, %L  
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会计项目title of account :<!a.%=  
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会计薄||帐薄account-book )}tI8  
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营业报告书||损益计算表account of budiness||business report 7"FsW3an  
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借贷细帐||交验帐account rendered VMZ\9IwI  
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明细帐account stated w9G (^jS6  
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与…银行开立一户头to open an account with 9'Le}`Gf  
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与…银行建立交易to keep account with hxZ5EK
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继续记帐to keep account bnIl@0Y  
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与…有交易to have an account with 8iA[w-Pv  
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作成会计帐||有往来帐项to make out an account with I&vD >a5#  
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清算||清理债务to make up an account _UI*W&*  
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清洁帐目||与…停止交易to close ones account with C.4r`F$p  
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结帐to close an account [ICFPY6  
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清理未付款to ask an account||to demand an account WVZ](D8Gc]  
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结清差额to balance the account with !B|Aq- n,  
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清算to settle an account||to liquidate an account||to square an account ;z2\ Q$  
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审查帐目||监查帐目to audit an account  m#K)
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检查帐目to examine an account c!0u,6  
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转入A的帐户to charge the amount to As account U_Jchi,!  
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以计帐方式付款to pay on account \qf0=CPw8  
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代理某人||为某人on ones account||on account of one &zR\Rmpt  
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为自己计算||独立帐目on ones own account I=[Ir8};  
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由某人收益并负风险on ones account and risk||for ones account and risk TUBpRABH  
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由某人负担for ones account||for account of one !F:AN oaS  
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按某人指示||列入某人帐户by order and for account of one l|81_BC"  
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列入5月份帐目for May account |*
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编入某中帐项下to pass to the account of||to place to the account of %9 3R/bx  
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寄出清算书to send in an account||to send in render an account )1f%kp#]  
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支票薄cheque book tQ*?L  
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支票陈票人cheque drawer ppo.#p0w  
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持票人cheque holder Lv?jg?$  
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不记名支票cheque to bearer||bearer cheque +DG-MM%\  
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记名支票||认人支票cheque to order q*Oj5;  
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到期支票antedated cheque =0L%<@yA  
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未到期支票postdated cheque ,A&`WE  
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保付支票certified cheque k.7!)jL7  
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未获兑现支票，退票returned cheque ^rs{ 1S  
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横线支票crossed cheque |)xWQ KzA  
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普通横线general crossing :IU<AG6  
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特别横线special crossing [NJ2rQ/w7  
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空白支票blank cheque c#CV5J\Kk3  
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失效支票，过期支票stale cheque .N>*+U>>P  
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普通支票open cheque S(U9Dlyarg  
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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 $10,000, plus 10% charges pEz^z9  
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支票换现金||兑现to cash a cheque C-)d@LWI  
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清理票款to clear a cheque 5073Q~  
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保证兑现to certify a cheque q9p31b3  
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填写支票数额to fill up a cheque LLT6*up$  
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支票上划线to cross a cheque MRXw)NAw  
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开发支票to make out a cheque ]T|$nwQ  
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签发支票，开立支票to draw a cheque||to issue a cheque P7zUf  
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透支支票to overdraw a cheque 1$.svR  
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背书支票to endorse a cheque sbX7VfAR`  
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请付票款||清付票款to pay a cheque||to honour a cheque LxGD=b  
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支票退票to dishonour a cheque vV$t`PEY  
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拒付支票to refuse a cheque Li|~%E1  
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拒付支票to stop payment of a cheque Rc{R^5B  
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提示要求付款to present for payment &n_f.oUc  
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见票即付持票人payable to bearer "P@ SR`v#  
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支付指定人payable to order >itabG-&  
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已过期||无效out of date||stale /3rNX}tOMH  
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请给出票人R/D||refer to drawer CUG"2K9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o$;&q *  
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文字与数字不一致words and figures differ k Qr  
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支票 0{B<A^Bf  
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时间已过account closed @w.DN)GPo  
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更改处应加盖印章alterations require initials w.J$(o(/  
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时间已过effects not cleared tw<Oy^i  
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停止付款payment stopped Z:AB(c  
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支票毁损cheque mutilated ~/JS_>e#6P  
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汇款||寄钱to remit||to send money wzxV)1jT  
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寄票供取款||支票支付to send a cheque for payment u1UCe  
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寄款人a remitter fB7Jx6   
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收款人a remittee ackeq#  
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国外汇票foreign Bill :5j+^/   
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国内汇票inland Bill rX5 "p!z  
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跟单汇票documentary bill McS]aJfrk  
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空头汇票accommodation bill _fY9u2Y  
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原始汇票original bill (91ts$jH  
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改写||换新票据renewed bill W"
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即期汇票sight bill||bill on demand /!t:MK;  
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…days after date||…days after date…日后付款 45[,LJaMd  
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…months after date||…months after date…月后付款 <zTz/Hk`  
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见票后…日付款…days after sight||…days sight >)*d/^  
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见票后…月付款…months after sight||…months sight . bUmT!  
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同组票据set of bills Y$Rte.?  
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单张汇票sola of exchange||sole of exchange Z<AZO ^  
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远期汇票usance bill||bill at usance 1TfFWlf[B  
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长期汇票long bill jG& 8`*|*  
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短期汇票short bill 1\/vS$bi(  
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逾期汇票overdue bill A/lznBHR  
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宽限日期days of grace W:wSM*  
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电汇telegraphic transfer （T.T） $JBb] v8_  
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邮汇postal order||postal note （Am.）||post office order||money order -cn`D2RP  
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本票promissory note （P/N） f`-vnh^+  
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押汇负责书||押汇保证书letter of hypothecation bng/v  
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副保||抵押品||付属担保物collateral security `@6y Wb:X  
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担保书trust receipt||letter of indemnity E2.!|u2  
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承兑||认付acceptance -Fop<q\b  
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单张承兑general acceptance 1[a#blL6W  
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有条件承兑qualified acceptance zY4y]k8D*  
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附条件认付conditional acceptance @qA11C.hq  
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部分认付partial acceptance   bi-z%!Z