[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。   1b^e4  
会计报表statement of account CD}::7$  

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往来帐目account current t6/w({}j  
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现在往来帐||存款额current accout lZ5LHUzP  
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销货帐account sales /g/]Q^  
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共同计算帐项joint account
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未决帐项outstanding account O0Z!*Hy  
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贷方帐项credit account||creditor account 6zyxGJ(  
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借方帐项debit account||debtor account M `O=rH }  
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应付帐||应付未付帐account payable ttP|}|O  
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应收帐||应收未收帐account receivable
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新交易||新帐new account *x!j:/S`n  
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未决帐||老帐old account SO|!x}GfI  
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现金帐cash account @vc9L  
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流水帐running account 7+NBcZuG9  
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暂记帐||未定帐suspense account XQ'$J_hC  
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过期帐||延滞帐overdue account||pastdue account :R'={0Jg  
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杂项帐户sundry account &W8fEQwa  
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详细帐单||明细表detail account 3,"G!0 y.  
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呆帐bad account %$<v:eMAs  
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会计项目title of account P67*-Ki  
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会计薄||帐薄account-book QQ/9ZI5  
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营业报告书||损益计算表account of budiness||business report >l b9j>  
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借贷细帐||交验帐account rendered @rv)J[7Y&  
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明细帐account stated E#E&z(G2  
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与…银行开立一户头to open an account with 'Yaq; mDY  
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与…银行建立交易to keep account with !ir%Pz^)  
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继续记帐to keep account Us\Nmso z  
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与…有交易to have an account with q>6RO2,  
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作成会计帐||有往来帐项to make out an account with .IsOU  
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清算||清理债务to make up an account ?jsgBol  
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清洁帐目||与…停止交易to close ones account with s)+] pxV0-  
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结帐to close an account P=a&
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清理未付款to ask an account||to demand an account lpjby[S  
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结清差额to balance the account with RLO<5L  
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清算to settle an account||to liquidate an account||to square an account 9R:?vk4  
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审查帐目||监查帐目to audit an account  `ghNS   
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检查帐目to examine an account 16"L;r  
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转入A的帐户to charge the amount to As account u&'&E   
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以计帐方式付款to pay on account 0L\vi  
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代理某人||为某人on ones account||on account of one s5ILl wr  
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为自己计算||独立帐目on ones own account &>Z p}.V  
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由某人收益并负风险on ones account and risk||for ones account and risk XRn+6fn|  
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由某人负担for ones account||for account of one _2eL3xXha.  
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按某人指示||列入某人帐户by order and for account of one TZ:dY x  
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列入5月份帐目for May account 9z(h8H  
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编入某中帐项下to pass to the account of||to place to the account of <PQ[N[SU  
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寄出清算书to send in an account||to send in render an account @3>nVa  
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支票薄cheque book 1I U*:Z;Rz  
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支票陈票人cheque drawer sJYs{Wm  
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持票人cheque holder N+NS\Y5  
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不记名支票cheque to bearer||bearer cheque ACxjY2  
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记名支票||认人支票cheque to order :#
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到期支票antedated cheque h3
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未到期支票postdated cheque as| MB (  
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保付支票certified cheque @Y2&v956  
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未获兑现支票，退票returned cheque ZN?UkFnE  
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横线支票crossed cheque L`{EXn[  
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普通横线general crossing gRdg3qvU  
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特别横线special crossing $?u ^hMU=  
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空白支票blank cheque -3T
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失效支票，过期支票stale cheque V OViOD  
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普通支票open cheque Y@Kp'+t(!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <j.bG 7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &` u<KKF6  
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支票换现金||兑现to cash a cheque ZAP
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清理票款to clear a cheque ^V~rS8]gj  
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保证兑现to certify a cheque t,.MtU>K@  
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填写支票数额to fill up a cheque Y$ ;C@I  
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支票上划线to cross a cheque bO:Ei  
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开发支票to make out a cheque N(@'L43$V  
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签发支票，开立支票to draw a cheque||to issue a cheque 9LGJ-gL  
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透支支票to overdraw a cheque s,Cm}4L6  
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背书支票to endorse a cheque jBV2]..  

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请付票款||清付票款to pay a cheque||to honour a cheque G|yX9C]R  
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支票退票to dishonour a cheque j[yGfDb  
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拒付支票to refuse a cheque phUno2fH  
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拒付支票to stop payment of a cheque @<\f[Znt o  
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提示要求付款to present for payment N<:
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见票即付持票人payable to bearer BN@*CG  
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支付指定人payable to order )__vPPko i  
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已过期||无效out of date||stale {J%hTjCw  
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请给出票人R/D||refer to drawer )dG7$,g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0kpRvdEr-  
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文字与数字不一致words and figures differ z}s0D]$+x  
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支票 r`i<XGPJ%  
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时间已过account closed 7<AHQ<#@  
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更改处应加盖印章alterations require initials xqO'FQO%  
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时间已过effects not cleared D.j'n-yw  
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停止付款payment stopped gf2l19aP  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money 1@P/h#_Vr  
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寄票供取款||支票支付to send a cheque for payment f
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寄款人a remitter ^L+*} 4Dr  
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收款人a remittee m(s(2 wq"f  
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国外汇票foreign Bill '~VKH}b  
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国内汇票inland Bill e ,/I}W  
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跟单汇票documentary bill 2BXpk^d5y  
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空头汇票accommodation bill MGfDx Hg]  
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原始汇票original bill |Up+Kc:z/n  
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改写||换新票据renewed bill 53J!iNnXT6  
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即期汇票sight bill||bill on demand 7*^-3Tt83  
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…days after date||…days after date…日后付款 8i!AJF9IQ}  
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…months after date||…months after date…月后付款 B]L5K~d  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight Se
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同组票据set of bills X, n4_=f  
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单张汇票sola of exchange||sole of exchange lPx4=
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远期汇票usance bill||bill at usance y=g9 wO  
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长期汇票long bill +PgUbr[p  
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短期汇票short bill 'kb5pl~U  
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逾期汇票overdue bill [zv>Wlf,%  
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宽限日期days of grace z%$ E6Im  
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电汇telegraphic transfer （T.T） (;v)0&h  
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邮汇postal order||postal note （Am.）||post office order||money order w}No ^.I*4  
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本票promissory note （P/N） Ck;O59A"&-  
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押汇负责书||押汇保证书letter of hypothecation D FDC'E  
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副保||抵押品||付属担保物collateral security 3D_Ky Z~M+  
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担保书trust receipt||letter of indemnity *uHL'Pe;m  
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承兑||认付acceptance n,sf$9"  
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单张承兑general acceptance 0\v98g<[+  
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有条件承兑qualified acceptance b`"E(S/  
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附条件认付conditional acceptance }OY]mAv-B  
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部分认付partial acceptance   i9Fg