[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。   .v'`TD).6  
会计报表statement of account #;@I.  
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往来帐目account current 1|H4]!7kE  
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现在往来帐||存款额current accout VGxab;#,:3  
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销货帐account sales 7j&EQm5\9  
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共同计算帐项joint account y3QS!3I  
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未决帐项outstanding account <&#]|HGc  
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贷方帐项credit account||creditor account J65:MaS  
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借方帐项debit account||debtor account 8JF<SQ  
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应付帐||应付未付帐account payable N'aq4okoL  
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应收帐||应收未收帐account receivable 5/h-Hr  
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新交易||新帐new account I^u~r.  
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未决帐||老帐old account enQW;N1_M  
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现金帐cash account )rAJ>;  
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流水帐running account *mJ#|3I<  
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暂记帐||未定帐suspense account JsuI&v  
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过期帐||延滞帐overdue account||pastdue account zn&ZXFgN  
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杂项帐户sundry account |:x,|>/  
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详细帐单||明细表detail account w$-q&  
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呆帐bad account vyJ8" #]qY  
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会计项目title of account dW!El^w}  
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会计薄||帐薄account-book \#VWZ\M8a  
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营业报告书||损益计算表account of budiness||business report Y~{<Hs  
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借贷细帐||交验帐account rendered An0N'yo"Z  
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明细帐account stated 00dY?d{[D  
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与…银行开立一户头to open an account with p3mZw lO  
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与…银行建立交易to keep account with |gu@b~8  
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继续记帐to keep account oA~0"}eS  
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与…有交易to have an account with H'/V<
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作成会计帐||有往来帐项to make out an account with .JB1#&B+  
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清算||清理债务to make up an account %r.C9  
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清洁帐目||与…停止交易to close ones account with ~J+ qIZge  
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结帐to close an account VWK/ (>TP  
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清理未付款to ask an account||to demand an account N5=}0s]e  
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结清差额to balance the account with er1XZ  
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清算to settle an account||to liquidate an account||to square an account Ps\4k#aOv  
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审查帐目||监查帐目to audit an account b`S9#`  
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检查帐目to examine an account C\BKdx5;  
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转入A的帐户to charge the amount to As account I/A%3i=H  
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以计帐方式付款to pay on account Lwf[* n d  
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代理某人||为某人on ones account||on account of one s!D2s2b9e  
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为自己计算||独立帐目on ones own account N!dBF t"  
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由某人收益并负风险on ones account and risk||for ones account and risk z%+rI  
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由某人负担for ones account||for account of one 5pY|RV6:  
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按某人指示||列入某人帐户by order and for account of one y<R5}F  
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列入5月份帐目for May account LqJV  
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编入某中帐项下to pass to the account of||to place to the account of O6b+eS  
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寄出清算书to send in an account||to send in render an account |{ZdAr.;  
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支票薄cheque book Z]k@pR !  
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支票陈票人cheque drawer KZAF9  
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持票人cheque holder J#3[,~  
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不记名支票cheque to bearer||bearer cheque 7z/O#Fbs  
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记名支票||认人支票cheque to order .i|nn[H &  
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到期支票antedated cheque ~P~q'   
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未到期支票postdated cheque  i?e
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保付支票certified cheque UL%a^' hR  
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未获兑现支票，退票returned cheque ;3bUgI}.J  
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横线支票crossed cheque 2hryY  
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普通横线general crossing qFq$a9w|@  
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特别横线special crossing YGc:84S  
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空白支票blank cheque -g|ji.  
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失效支票，过期支票stale cheque @A*>lUo  
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普通支票open cheque b&LAk-}[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount * >8EMq\^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rcY &n^:  
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支票换现金||兑现to cash a cheque <dr2 bz  
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清理票款to clear a cheque OIj SH~a.  
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保证兑现to certify a cheque KNj~7aTp  
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填写支票数额to fill up a cheque O7uCTB+  
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支票上划线to cross a cheque 7v0AG:  
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开发支票to make out a cheque |d*a~T0  
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签发支票，开立支票to draw a cheque||to issue a cheque VfP\)Rl
 
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透支支票to overdraw a cheque BOq9\g`5s  
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背书支票to endorse a cheque 8"ZS|^#  
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请付票款||清付票款to pay a cheque||to honour a cheque .kPNWNrw  
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支票退票to dishonour a cheque HTGLFY(&  
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拒付支票to refuse a cheque 1;V_E2?V  
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拒付支票to stop payment of a cheque b:p0@|y  
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提示要求付款to present for payment jnTTj l  
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见票即付持票人payable to bearer )OxcCV?5Z  
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支付指定人payable to order (=Kv1 HaD  
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已过期||无效out of date||stale [xr^t1  
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请给出票人R/D||refer to drawer js5VgP`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w
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文字与数字不一致words and figures differ p$'
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支票 PDuBf&/e  
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时间已过account closed 5}ftiy[Yc  
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更改处应加盖印章alterations require initials p8%qU>~+4  
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时间已过effects not cleared f ?)7MR=  
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停止付款payment stopped "N6HX*  
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支票毁损cheque mutilated j2_j5Hgo  
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汇款||寄钱to remit||to send money 8e*skL  
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寄票供取款||支票支付to send a cheque for payment Mp|Jt  
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寄款人a remitter NknS:r&2  
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收款人a remittee
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国外汇票foreign Bill I$t8Ko._"  
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国内汇票inland Bill CsA(oX  
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跟单汇票documentary bill Q
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空头汇票accommodation bill A,<5W }  
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原始汇票original bill IAH"vHM  
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改写||换新票据renewed bill \s*UUODWK  
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即期汇票sight bill||bill on demand vYV!8o.I  
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…days after date||…days after date…日后付款 x!_5/  
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…months after date||…months after date…月后付款 MT~^ wI0a  
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见票后…日付款…days after sight||…days sight =l43RawAmu  
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见票后…月付款…months after sight||…months sight Pb'
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同组票据set of bills )ovAGO  
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单张汇票sola of exchange||sole of exchange 6U !P8q  
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远期汇票usance bill||bill at usance _l7_!Il_  
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长期汇票long bill ,N(Yjq"R  
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短期汇票short bill $$m0mK
  
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逾期汇票overdue bill Vr},+Rj  
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宽限日期days of grace MG vz-E1e  
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电汇telegraphic transfer （T.T） <{cY2cx~3  
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邮汇postal order||postal note （Am.）||post office order||money order VP A+/5TW  
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本票promissory note （P/N） j_2g*lQ7a  
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押汇负责书||押汇保证书letter of hypothecation XA!a^@<H  
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副保||抵押品||付属担保物collateral security zTcz+3x  
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担保书trust receipt||letter of indemnity iKaX8c,zI  
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承兑||认付acceptance vSnVq>-q&  
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单张承兑general acceptance W$`v^1M2o  
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有条件承兑qualified acceptance o)5zvnu7  
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附条件认付conditional acceptance nZB~l=  
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部分认付partial acceptance   %J1'>nI!q