[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。   o;#{N~4[$  
会计报表statement of account qF9rY)ifm  
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往来帐目account current >.R6\>N%  
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现在往来帐||存款额current accout MSEBvZ-  
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销货帐account sales S}"?#=Q.%O  
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共同计算帐项joint account Y^)VHE]  
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未决帐项outstanding account 1SBc:!2  
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贷方帐项credit account||creditor account "?j|;p@!>  
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借方帐项debit account||debtor account (l22p  
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应付帐||应付未付帐account payable ]\nG1+ta  
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应收帐||应收未收帐account receivable AK<ZP?0  
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新交易||新帐new account ;U<)$ 5  
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未决帐||老帐old account Fg a9  
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现金帐cash account |PN-,f{-  
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流水帐running account 8
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暂记帐||未定帐suspense account HkvCQH  
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过期帐||延滞帐overdue account||pastdue account ^F
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杂项帐户sundry account K=sQ_j.&Z  
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详细帐单||明细表detail account Cu;X {F'H  
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呆帐bad account #Mbt%m  
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会计项目title of account 8gC(N3/E"  
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会计薄||帐薄account-book x6DH0*[.  
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营业报告书||损益计算表account of budiness||business report f`Wfw3  
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借贷细帐||交验帐account rendered [F/xU  
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明细帐account stated *)]SsM1  
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与…银行开立一户头to open an account with #-lk=>  
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与…银行建立交易to keep account with g<.8iW 'c  
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继续记帐to keep account },Z-w_H  
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与…有交易to have an account with PPq*_Cf  
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作成会计帐||有往来帐项to make out an account with O3BU.X1'%  
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清算||清理债务to make up an account LB{a&I LG  
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清洁帐目||与…停止交易to close ones account with 9Akwr }  
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结帐to close an account a0LX<}   
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清理未付款to ask an account||to demand an account L"-&B$B:  
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结清差额to balance the account with dk]ro~ [  
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清算to settle an account||to liquidate an account||to square an account  Uh8ieb  
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审查帐目||监查帐目to audit an account Z"^@B2v  
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检查帐目to examine an account 1&As:kv5I  
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转入A的帐户to charge the amount to As account 18HHEW{  
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以计帐方式付款to pay on account qs b4@jt+  
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代理某人||为某人on ones account||on account of one *Wau 7  
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为自己计算||独立帐目on ones own account q<8HG_  
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由某人收益并负风险on ones account and risk||for ones account and risk fpi6pcof  
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由某人负担for ones account||for account of one (Vv]:Y]  
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按某人指示||列入某人帐户by order and for account of one ;$Jvqq|T  
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列入5月份帐目for May account hH/O2  
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编入某中帐项下to pass to the account of||to place to the account of hzb|:  
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寄出清算书to send in an account||to send in render an account N Z 5~\k  
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支票薄cheque book ~=ktFuEa  
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支票陈票人cheque drawer R.T-Ptene  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque u'1=W5$rK  
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记名支票||认人支票cheque to order Q8oo5vqQ#C  
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到期支票antedated cheque ""^BW Re D  
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未到期支票postdated cheque V2%wb\_z  
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保付支票certified cheque dRa<,@1"  
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未获兑现支票，退票returned cheque y(h(mr  
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横线支票crossed cheque "Cj
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普通横线general crossing N-YZ0/c  
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特别横线special crossing Ec*7n6~9  
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空白支票blank cheque <" l;l~Y1  
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失效支票，过期支票stale cheque %E7.$Gj%  
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普通支票open cheque b\m(0/x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WTv\HI2X !  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y"L`bl A9}  
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支票换现金||兑现to cash a cheque wK`ieHmp  
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清理票款to clear a cheque MGKeD+=5  
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保证兑现to certify a cheque lrX0c$)  
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填写支票数额to fill up a cheque 8Y~=\(5>  
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支票上划线to cross a cheque pH l2!{z  
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开发支票to make out a cheque OC>_=i$'  
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签发支票，开立支票to draw a cheque||to issue a cheque .0fh>kQ  
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透支支票to overdraw a cheque ;!JX-Jq  
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背书支票to endorse a cheque -llx:  
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请付票款||清付票款to pay a cheque||to honour a cheque *zVLy^L_8  
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支票退票to dishonour a cheque g;!@DVF$  
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拒付支票to refuse a cheque :EmQ_?(^  
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拒付支票to stop payment of a cheque :IVk_[s  
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提示要求付款to present for payment JYg% ~tW'  
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见票即付持票人payable to bearer I& M36f  
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支付指定人payable to order R{) Q1~H=q  
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已过期||无效out of date||stale sCF40AoY&  
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请给出票人R/D||refer to drawer ,]
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p"[O#*p  
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文字与数字不一致words and figures differ fimb]C I|x  
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支票 ]am~aJ|L  
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时间已过account closed ,M)k7t:  
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更改处应加盖印章alterations require initials q]6_
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时间已过effects not cleared g4:VR:o
  
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停止付款payment stopped &P 8!]:  
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支票毁损cheque mutilated 8zdT9y|Ig  
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汇款||寄钱to remit||to send money YP[
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寄票供取款||支票支付to send a cheque for payment T8n-u b<  
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寄款人a remitter u]HS(B,ht  
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收款人a remittee </.z1 $  
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国外汇票foreign Bill ezp<@'0ZT  
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国内汇票inland Bill '/k^C9~m r  
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跟单汇票documentary bill Cz_AJ-WR  
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空头汇票accommodation bill 3[VWTq)D=  
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原始汇票original bill hp*<x4%*a"  
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改写||换新票据renewed bill Y)|~:& tZ  
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即期汇票sight bill||bill on demand rJDnuR  
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…days after date||…days after date…日后付款 r@iASITX  
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…months after date||…months after date…月后付款 |Ab{H%  
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见票后…日付款…days after sight||…days sight lV\lj@  
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见票后…月付款…months after sight||…months sight ]
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同组票据set of bills 'seyD
  
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单张汇票sola of exchange||sole of exchange |g<*Rk0  
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远期汇票usance bill||bill at usance  qaG#;  
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长期汇票long bill $"\O;dp7l  
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短期汇票short bill WhFS2Jl0  
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逾期汇票overdue bill wzh]97b  
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宽限日期days of grace iY~rne"l  
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电汇telegraphic transfer （T.T） MR$>!Nlp  
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邮汇postal order||postal note （Am.）||post office order||money order qaVy.  
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本票promissory note （P/N） a}gkT]  
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押汇负责书||押汇保证书letter of hypothecation C5@V/vA  
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副保||抵押品||付属担保物collateral security y3eHF^K+$  
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担保书trust receipt||letter of indemnity VK:8 Nk_y  
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承兑||认付acceptance >&S0#>wmyG  
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单张承兑general acceptance 7dOyxr"H-  
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有条件承兑qualified acceptance ^qvZ XS  
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附条件认付conditional acceptance ?okx<'"[  
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部分认付partial acceptance   vjT( Q