[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。   }K|40oO5  
会计报表statement of account ZjveXrx  
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往来帐目account current IN?rPdY  
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现在往来帐||存款额current accout 78kT}kgW  
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销货帐account sales Qsg([K  
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共同计算帐项joint account p9gX$-!pbG  
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未决帐项outstanding account "f4atuuXa  
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贷方帐项credit account||creditor account Pk^W+M_)~  
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借方帐项debit account||debtor account -G
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应付帐||应付未付帐account payable Bn5$TiTcl  
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应收帐||应收未收帐account receivable ?U(`x6\:  
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新交易||新帐new account T*qSk!  
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未决帐||老帐old account lR0WDJv  
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现金帐cash account O9R[F  
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流水帐running account >%c7|\q[R  
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暂记帐||未定帐suspense account @q+X:K5b  
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过期帐||延滞帐overdue account||pastdue account o>Q =V0?  
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杂项帐户sundry account CC,CKb  
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详细帐单||明细表detail account G!.%Qqs  
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呆帐bad account VQ^}f/A
  
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会计项目title of account +AYB0`X)  
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会计薄||帐薄account-book n 'E
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营业报告书||损益计算表account of budiness||business report ^]X\boWlI  
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借贷细帐||交验帐account rendered dzs(sM=  
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明细帐account stated K(}g!iT)~  
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与…银行开立一户头to open an account with wf2v9.;X:<  
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与…银行建立交易to keep account with )Y:C'*.r  
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继续记帐to keep account 9i+.iuE%Bu  
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与…有交易to have an account with 3GPGwzX |  
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作成会计帐||有往来帐项to make out an account with #:s*Hy=  
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清算||清理债务to make up an account qaG8:  
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清洁帐目||与…停止交易to close ones account with -8Hv3J'=  
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结帐to close an account L~E|c/  
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清理未付款to ask an account||to demand an account ''H;/&nDX  
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结清差额to balance the account with }#2I/
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清算to settle an account||to liquidate an account||to square an account ZuT5}XxF  
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审查帐目||监查帐目to audit an account BMb0Pu
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检查帐目to examine an account ZMGC@4^F  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account dH)\zCt  
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代理某人||为某人on ones account||on account of one oB+Ek~{z]  

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为自己计算||独立帐目on ones own account T@d4NF#  
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由某人收益并负风险on ones account and risk||for ones account and risk i93^E~q]  
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由某人负担for ones account||for account of one \7G.a nY  
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按某人指示||列入某人帐户by order and for account of one *2 ~"%"C  
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列入5月份帐目for May account 8|tnhA]~  
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编入某中帐项下to pass to the account of||to place to the account of nZ[`Yrq)0  
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寄出清算书to send in an account||to send in render an account ,3W,M=j)  
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支票薄cheque book DK1{Z;Z  
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支票陈票人cheque drawer fa!8+kfi  

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持票人cheque holder lqvP Dz  
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不记名支票cheque to bearer||bearer cheque j|LOg  
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记名支票||认人支票cheque to order NMESGNa)z  
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到期支票antedated cheque GjbOc   
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未到期支票postdated cheque `:Zgq+j&  
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保付支票certified cheque gps.  
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未获兑现支票，退票returned cheque o l}}c6  
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横线支票crossed cheque #wJ^:r-c`  
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普通横线general crossing ;A0ZcgF  
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特别横线special crossing bVr`a*EM  
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空白支票blank cheque IiV]lxiE]  
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失效支票，过期支票stale cheque z6f Y_LL  
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普通支票open cheque 0> QqsQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oo1h"[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QiaB
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支票换现金||兑现to cash a cheque 3bHB$n  
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清理票款to clear a cheque WUb] 8$n  
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保证兑现to certify a cheque /&l4 sF1  
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填写支票数额to fill up a cheque +5GPU 9k  
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支票上划线to cross a cheque ADA}_|O  
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开发支票to make out a cheque 'ZAIe7i&  
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签发支票，开立支票to draw a cheque||to issue a cheque ssl.Y!  
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透支支票to overdraw a cheque B/Ltb^a  
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背书支票to endorse a cheque DXZZZ[#  
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请付票款||清付票款to pay a cheque||to honour a cheque nuw7pEW@?  
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支票退票to dishonour a cheque szD9z{9"y  
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拒付支票to refuse a cheque dV /Es  
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拒付支票to stop payment of a cheque MjbgAH-  
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提示要求付款to present for payment i?,\>LTG  
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见票即付持票人payable to bearer 0qm CIcg  
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支付指定人payable to order G/_xn5XDD  
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已过期||无效out of date||stale n*caP9B  
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请给出票人R/D||refer to drawer yoz-BS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7^1K4%IPl  
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文字与数字不一致words and figures differ VBW][f  
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支票 olm'_{{  
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时间已过account closed bAUYJPRpy  
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更改处应加盖印章alterations require initials %VE FruM  
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时间已过effects not cleared &SPIu,  
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停止付款payment stopped SCjVzvG$yg  
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支票毁损cheque mutilated (l/i#  
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汇款||寄钱to remit||to send money wQM( |@zE}  
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寄票供取款||支票支付to send a cheque for payment 2\gbciJ[{(  
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寄款人a remitter $U2Jq@G*  
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收款人a remittee ,S?:lQuK5  
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国外汇票foreign Bill ,pW^>J  
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国内汇票inland Bill syb$%  
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跟单汇票documentary bill 2O2d*Ld>  
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空头汇票accommodation bill fJi?~[5<  
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原始汇票original bill v^ 1x}  
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改写||换新票据renewed bill `?T8NK  
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即期汇票sight bill||bill on demand i^/H>E%u  
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…days after date||…days after date…日后付款 <a2Kc '  
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…months after date||…months after date…月后付款 v2mqM5Z  
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见票后…日付款…days after sight||…days sight AOCiIPw  
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见票后…月付款…months after sight||…months sight ' @j8tK  
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同组票据set of bills +@ #-S  
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单张汇票sola of exchange||sole of exchange Umk!m] q  
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远期汇票usance bill||bill at usance /?:]f  
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长期汇票long bill cUr'mb  
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短期汇票short bill skfFj&_T  
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逾期汇票overdue bill L+ "5g@  
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宽限日期days of grace )`] } D[j  
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电汇telegraphic transfer （T.T） ?QCHkhU  
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邮汇postal order||postal note （Am.）||post office order||money order _&6&sp<n  
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本票promissory note （P/N） P(za8l
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押汇负责书||押汇保证书letter of hypothecation  $mG&4Y  
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副保||抵押品||付属担保物collateral security 8z,|N#  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance za20Y?)[  
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单张承兑general acceptance } .cP  
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有条件承兑qualified acceptance X}v]iX  
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附条件认付conditional acceptance EV 8}C=  
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部分认付partial acceptance   8j} CP