[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。   %4t?X  
会计报表statement of account }2:q#}"  
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往来帐目account current :eT\XtxM~{  
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现在往来帐||存款额current accout ^:mKTiA-  
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销货帐account sales Cbl
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共同计算帐项joint account FP7N^HVBG=  
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未决帐项outstanding account fe"w--v  
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贷方帐项credit account||creditor account {7MY*&P$,  
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借方帐项debit account||debtor account - *hPEgcV9  
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应付帐||应付未付帐account payable l0qHoM,1Y[  
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应收帐||应收未收帐account receivable 0(9gTxdB  
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新交易||新帐new account TiZ MY:^  
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未决帐||老帐old account YcR: _ac  
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现金帐cash account  G;A  
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流水帐running account s>WqVuXmn  
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暂记帐||未定帐suspense account z&um9rXR  
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过期帐||延滞帐overdue account||pastdue account {l_D+B;  
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杂项帐户sundry account d4Y[}Fcp+  
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详细帐单||明细表detail account 4j i#Q  
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呆帐bad account ,.gJ8p(0x  
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会计项目title of account /8hjs{(;  
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会计薄||帐薄account-book w Jvk  
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营业报告书||损益计算表account of budiness||business report y4!fu<[i  
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借贷细帐||交验帐account rendered m^)\P?M5|  
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明细帐account stated l|9'l[}&  
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与…银行开立一户头to open an account with : R8+jO  
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与…银行建立交易to keep account with / `O'eH  
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继续记帐to keep account Ww{-(Ktx  
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与…有交易to have an account with H"2,Q T  
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作成会计帐||有往来帐项to make out an account with E 6!V0D  
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清算||清理债务to make up an account 8}^ym^H|j  
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清洁帐目||与…停止交易to close ones account with B_.>Q8t
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结帐to close an account Zt4 r_7  
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清理未付款to ask an account||to demand an account 8@I.\u)0  
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结清差额to balance the account with ]JI A\|b6  
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清算to settle an account||to liquidate an account||to square an account sY'd
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审查帐目||监查帐目to audit an account ^EKf_w-v  
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检查帐目to examine an account SCMZ-^b  
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转入A的帐户to charge the amount to As account 3bB%@^<  
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以计帐方式付款to pay on account V{kgDpB  
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代理某人||为某人on ones account||on account of one px_%5^zRQ  
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为自己计算||独立帐目on ones own account 4'# _b  
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由某人收益并负风险on ones account and risk||for ones account and risk }L*cP;m#  
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由某人负担for ones account||for account of one .](s\6'  
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按某人指示||列入某人帐户by order and for account of one ktKT=(F&  
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列入5月份帐目for May account V]9?9-r  
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编入某中帐项下to pass to the account of||to place to the account of DavG=kvd  
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寄出清算书to send in an account||to send in render an account XX(;,[(_  
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支票薄cheque book *l^%7Wrk  
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支票陈票人cheque drawer +d736lLe%  
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持票人cheque holder y(8AxsROp  
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不记名支票cheque to bearer||bearer cheque >2~q{e  

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记名支票||认人支票cheque to order \6xVIQ& 0  
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到期支票antedated cheque fNx3\<~V=  
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未到期支票postdated cheque ?t+Kp9@aZ  
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保付支票certified cheque snV,rZ  
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未获兑现支票，退票returned cheque T'l >$6  
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横线支票crossed cheque wbzAX  
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普通横线general crossing ]v3 9ag_hu  
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特别横线special crossing 41WnKz9c  
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空白支票blank cheque m#mM2Guxe  
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失效支票，过期支票stale cheque w3c[t ~R8  
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普通支票open cheque ^PfFW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T+m`a#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IDb|J%e^P  
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支票换现金||兑现to cash a cheque iK1<4
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清理票款to clear a cheque W~ XJ']e  
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保证兑现to certify a cheque R 28v5  
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填写支票数额to fill up a cheque ,2/qQD n/  
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支票上划线to cross a cheque l2U"4d!o  
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开发支票to make out a cheque g= k}6"F~  
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签发支票，开立支票to draw a cheque||to issue a cheque  ={-\)j  
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透支支票to overdraw a cheque ngj=w;7~+  
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背书支票to endorse a cheque sptDzVM  
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请付票款||清付票款to pay a cheque||to honour a cheque RxY ;'NY  
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支票退票to dishonour a cheque -bu.Ar-#;h  
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拒付支票to refuse a cheque }$s#H{T!  
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拒付支票to stop payment of a cheque N|Xx#/  
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提示要求付款to present for payment ^&buX_nlO  
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见票即付持票人payable to bearer trcG^uV  
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支付指定人payable to order IL`X}=L_  
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已过期||无效out of date||stale KWbnSL8  
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请给出票人R/D||refer to drawer h3D~?Iom  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8+K=3=05#U  
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文字与数字不一致words and figures differ k=1([x  
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支票 dCv@l7hE  
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时间已过account closed jN 9|q  
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更改处应加盖印章alterations require initials IlQNo 1  
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时间已过effects not cleared &N4Jpa}w/%  
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停止付款payment stopped f}{ lRk  
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支票毁损cheque mutilated xS.Rpx/8  
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汇款||寄钱to remit||to send money 74f3a|vx/  
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寄票供取款||支票支付to send a cheque for payment +LBDn"5  
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寄款人a remitter Cwo(%Wc  
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收款人a remittee hv" 'DP  
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国外汇票foreign Bill w\(LG_n|  
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国内汇票inland Bill bOIVe  
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跟单汇票documentary bill /WIO@c  
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空头汇票accommodation bill ;=rMIi  
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原始汇票original bill e[`E-br^  
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改写||换新票据renewed bill B_f0-nKP  
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即期汇票sight bill||bill on demand o;#{N~4[$  
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…days after date||…days after date…日后付款 doR'E=Z4h  
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…months after date||…months after date…月后付款 S6sSdo'  
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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 /Vpd*obMB  
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同组票据set of bills T[$Sbz`  
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单张汇票sola of exchange||sole of exchange ':,6s  
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远期汇票usance bill||bill at usance ixJUqo  
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长期汇票long bill R|Ft@]  
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短期汇票short bill }iy`Ko+B"b  
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逾期汇票overdue bill )Jx!VJ^Y  
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宽限日期days of grace [BhpfZNKRA  
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电汇telegraphic transfer （T.T） ?xf59mY7  
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邮汇postal order||postal note （Am.）||post office order||money order + ZXGT  
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本票promissory note （P/N） ,Ucb)8a  
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押汇负责书||押汇保证书letter of hypothecation HqgTu`  
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副保||抵押品||付属担保物collateral security  [v-?MS  
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担保书trust receipt||letter of indemnity |iM*}Ix-  
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承兑||认付acceptance w]yLdfi!  
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单张承兑general acceptance Tf@t.4\  
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有条件承兑qualified acceptance 6lT'%ho}B  
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附条件认付conditional acceptance $Z28nPd/  
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部分认付partial acceptance   {bETHPCf