[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。   TEDAb>  
会计报表statement of account 1Bpv"67  
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往来帐目account current XS$OyW_Q  
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现在往来帐||存款额current accout B" 3dQwQ  
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销货帐account sales v%f
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共同计算帐项joint account d6 W SL;$  

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未决帐项outstanding account sP ls zC[  
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贷方帐项credit account||creditor account D$T%\ P  
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借方帐项debit account||debtor account o`Ta("9^  
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应付帐||应付未付帐account payable +Z85HY{  
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应收帐||应收未收帐account receivable zToq^T  
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新交易||新帐new account Aj0Tfdxy  
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未决帐||老帐old account v$N
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现金帐cash account 4T=u`3pD7l  
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流水帐running account 7[. 6axL  
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暂记帐||未定帐suspense account 1Uqu>'  
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过期帐||延滞帐overdue account||pastdue account W>O~-2  
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杂项帐户sundry account J 2^'Xj_V  
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详细帐单||明细表detail account ObiT-D?)g  
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呆帐bad account TsGE cxIg  
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会计项目title of account ,L`$09\  
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会计薄||帐薄account-book u5Ftu?t  
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营业报告书||损益计算表account of budiness||business report 9 J?wO9rI  
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借贷细帐||交验帐account rendered YWxc-fPZ  
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明细帐account stated ivW(*c  
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与…银行开立一户头to open an account with ZAXN6h  
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与…银行建立交易to keep account with cwL1/DGDB  
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继续记帐to keep account (bh95X  
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与…有交易to have an account with C,.Ee3T  
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作成会计帐||有往来帐项to make out an account with \R3H+W  
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清算||清理债务to make up an account ;jipe3LU  
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清洁帐目||与…停止交易to close ones account with w&x!,yd;  
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结帐to close an account aN
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清理未付款to ask an account||to demand an account }nMPSerE  
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结清差额to balance the account with d`(@_czdF  
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清算to settle an account||to liquidate an account||to square an account p}<w#p |  
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审查帐目||监查帐目to audit an account 0p@k({]<  
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检查帐目to examine an account q`G,L(  
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转入A的帐户to charge the amount to As account p3}?fej&|  
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以计帐方式付款to pay on account OGY"<YH6  
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代理某人||为某人on ones account||on account of one ?Q72;/$  
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为自己计算||独立帐目on ones own account _Um d  
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由某人收益并负风险on ones account and risk||for ones account and risk @l0|*lo%  
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由某人负担for ones account||for account of one ~QZ"Z tu  
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按某人指示||列入某人帐户by order and for account of one =GXu 5 8  
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列入5月份帐目for May account {bPV)RL:  
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编入某中帐项下to pass to the account of||to place to the account of &ciN@nJ|$z  
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寄出清算书to send in an account||to send in render an account +B|7p9qy  
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支票薄cheque book TH&
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支票陈票人cheque drawer NS C/@._  
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持票人cheque holder A!63p$VT;  
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不记名支票cheque to bearer||bearer cheque Yif*"oO  
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记名支票||认人支票cheque to order 0L^u2HZYL  
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到期支票antedated cheque ^S#t|rN  
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未到期支票postdated cheque NcM>{{8  
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保付支票certified cheque P;]F=m+*V  
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未获兑现支票，退票returned cheque {I{:GcS  
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横线支票crossed cheque DD
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普通横线general crossing SNT5Amz!  
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特别横线special crossing C+NF9N  
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空白支票blank cheque Me:{{-V4  
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失效支票，过期支票stale cheque >[a<pm!  
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普通支票open cheque :]eb<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 NyPd5m:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -)w]a{F  
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支票换现金||兑现to cash a cheque N?23 m`3  
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清理票款to clear a cheque RIhOR8)  
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保证兑现to certify a cheque [!?wyv3  
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填写支票数额to fill up a cheque ^,7=X8Su  
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支票上划线to cross a cheque Hq xK\m%,.  
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开发支票to make out a cheque Vm!i  
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签发支票，开立支票to draw a cheque||to issue a cheque |NEd@  
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透支支票to overdraw a cheque `-D$Fsl  
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背书支票to endorse a cheque Vj!WaN_  
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请付票款||清付票款to pay a cheque||to honour a cheque H7jTQW0rp5  
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支票退票to dishonour a cheque rv?!y8\  
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拒付支票to refuse a cheque |#cAsf_{  
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拒付支票to stop payment of a cheque r|bPR !0  
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提示要求付款to present for payment =kO@Gk?  
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见票即付持票人payable to bearer p5`ZyD]+  
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支付指定人payable to order .xnQd^qoac  
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已过期||无效out of date||stale %/md"
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请给出票人R/D||refer to drawer LK %K0o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x{2o[dK4}  
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文字与数字不一致words and figures differ @[0jFjK  
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支票 XX:q|?6_ 4  
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时间已过account closed t NYJQ  
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更改处应加盖印章alterations require initials |9 x%gUm  
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时间已过effects not cleared $xQ"PJ2  
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停止付款payment stopped m^5s>hUl  
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支票毁损cheque mutilated $}V7(wu 6@  
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汇款||寄钱to remit||to send money 4VC/-.At  
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寄票供取款||支票支付to send a cheque for payment KxGKA  
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寄款人a remitter uSH>$;a  
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收款人a remittee omNpE_  
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国外汇票foreign Bill fm[_@L% x  
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国内汇票inland Bill xq#U4 E  
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跟单汇票documentary bill H&~5sEGa  
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空头汇票accommodation bill f37ji  
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原始汇票original bill vsu@PuqH  
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改写||换新票据renewed bill S`ax*`  
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即期汇票sight bill||bill on demand \Oi5=,  
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…days after date||…days after date…日后付款 <$RS*n  
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…months after date||…months after date…月后付款 83{x"G3>  
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见票后…日付款…days after sight||…days sight qk_p} l-F1  
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见票后…月付款…months after sight||…months sight f28gE7Y\a  
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同组票据set of bills dNR7e   
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单张汇票sola of exchange||sole of exchange ?&whE!  
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远期汇票usance bill||bill at usance s[0prm5.  
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长期汇票long bill mp&Le YYn  
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短期汇票short bill DBj;P|L_  
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逾期汇票overdue bill }vXA`)Ns  
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宽限日期days of grace [oQ`HX1g  
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电汇telegraphic transfer （T.T） W U+Jo@]y  
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邮汇postal order||postal note （Am.）||post office order||money order vOvxQS}dBp  
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本票promissory note （P/N） 3/A[LL|  
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押汇负责书||押汇保证书letter of hypothecation =0@d|LeZ  
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副保||抵押品||付属担保物collateral security Ab^>z  
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担保书trust receipt||letter of indemnity vUo.BA#;.b  
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承兑||认付acceptance 4t%:O4 3e  
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单张承兑general acceptance lt2Nwt0bv  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance (8@hF#N1  
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部分认付partial acceptance   [MQJ71(3