[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?-K<3]9f  
会计报表statement of account /:ma}qGy  
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往来帐目account current zi-zg Lx  
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现在往来帐||存款额current accout Mr2dhSQ!  
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销货帐account sales [ueT]%  
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共同计算帐项joint account >bz}IcZP  
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未决帐项outstanding account MyCX6+Ci)  
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贷方帐项credit account||creditor account */nb%QV  
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借方帐项debit account||debtor account e`k 2g^  
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应付帐||应付未付帐account payable u6t.$a!5  
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应收帐||应收未收帐account receivable -HZvz[u  
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新交易||新帐new account ],qG!, V  
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未决帐||老帐old account 9Hlu%R  
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现金帐cash account sKn>K/4JZ  
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流水帐running account <gf:QX!  
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暂记帐||未定帐suspense account *|_u~v:)|5  
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过期帐||延滞帐overdue account||pastdue account A ;Z%-x  
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杂项帐户sundry account 5xTm]
  
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详细帐单||明细表detail account YCw^u  
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呆帐bad account +;FF0_   
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会计项目title of account 6tzZ j:yq  
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会计薄||帐薄account-book [OH>NpL  
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营业报告书||损益计算表account of budiness||business report i
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借贷细帐||交验帐account rendered ]y-r
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明细帐account stated PeTA:MW  
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与…银行开立一户头to open an account with 9L!Vj J  
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与…银行建立交易to keep account with _I5p 7X  
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继续记帐to keep account `n5RDz/f0  
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与…有交易to have an account with @OwU[\6fc}  
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作成会计帐||有往来帐项to make out an account with 6"&&s  
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清算||清理债务to make up an account ^9cqT2:t  
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清洁帐目||与…停止交易to close ones account with |mMW"(~  
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结帐to close an account &^&k]JBaV  
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清理未付款to ask an account||to demand an account 0qR;Z{k  
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结清差额to balance the account with IXd&$h]Lq  
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清算to settle an account||to liquidate an account||to square an account @ jwUH8g1  
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审查帐目||监查帐目to audit an account Z)6bqU<LQE  
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检查帐目to examine an account ps<JKHC/c  
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转入A的帐户to charge the amount to As account 0m*0I>  
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以计帐方式付款to pay on account puMpUY  
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代理某人||为某人on ones account||on account of one =(Gv_  
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为自己计算||独立帐目on ones own account d@] 0 =Ax  
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由某人收益并负风险on ones account and risk||for ones account and risk wPqIy}-  
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由某人负担for ones account||for account of one j g$%WAEb  
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按某人指示||列入某人帐户by order and for account of one {I(Euk>lR  
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列入5月份帐目for May account M^g"U `  
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编入某中帐项下to pass to the account of||to place to the account of /=Q7RJ@P  
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寄出清算书to send in an account||to send in render an account lBPZB%  
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支票薄cheque book 4b6$Mj  
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支票陈票人cheque drawer CS6,mX  
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持票人cheque holder Ibpk\a
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不记名支票cheque to bearer||bearer cheque l'-iIbKX  
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记名支票||认人支票cheque to order zy5@K)  
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到期支票antedated cheque dsJ}C|N  
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未到期支票postdated cheque c67O/ B(  
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保付支票certified cheque Ig5J_Z
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未获兑现支票，退票returned cheque %&e5i  
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横线支票crossed cheque Q"QrbU  
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普通横线general crossing L`];i8=I  
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特别横线special crossing xa!@$w=U&  
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空白支票blank cheque yK[~(!c5  
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失效支票，过期支票stale cheque t
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普通支票open cheque 5UjXpS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _(oJ8h(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,X9Y/S l  
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支票换现金||兑现to cash a cheque 8G(wYlxi  
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清理票款to clear a cheque zXp{9P\c  
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保证兑现to certify a cheque fa"eyBO50  
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填写支票数额to fill up a cheque |p3]9H  
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支票上划线to cross a cheque /AW6XyMD_  
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开发支票to make out a cheque /m9t2,KB  
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签发支票，开立支票to draw a cheque||to issue a cheque  [o>/2  
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透支支票to overdraw a cheque qH"0?<$9  
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背书支票to endorse a cheque U3A>#EV  
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请付票款||清付票款to pay a cheque||to honour a cheque kZf 7  
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支票退票to dishonour a cheque R)G'ILneV  
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拒付支票to refuse a cheque `4Nc(aUr  
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拒付支票to stop payment of a cheque zXZy:SD  
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提示要求付款to present for payment {TUCa  
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见票即付持票人payable to bearer @yobT,DXi  
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支付指定人payable to order Tz%l9aC  
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已过期||无效out of date||stale Rp. @  
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请给出票人R/D||refer to drawer w)DO"Z7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t"RgEH@  
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文字与数字不一致words and figures differ AS4m227  
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支票 !.3 MtXr  
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时间已过account closed tDIzn`$z  
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更改处应加盖印章alterations require initials i?*&1 i@  
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时间已过effects not cleared !gJAK< ]iW  
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停止付款payment stopped mHw1n=B  
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支票毁损cheque mutilated |vEfE{  
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汇款||寄钱to remit||to send money C-4I e  
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寄票供取款||支票支付to send a cheque for payment |wK)(s  
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寄款人a remitter LJI&j \  
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收款人a remittee i37W^9 R  
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国外汇票foreign Bill gvwR16N  
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国内汇票inland Bill
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跟单汇票documentary bill Zc%S`zK`7  
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空头汇票accommodation bill R@"N{ [9  
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原始汇票original bill iB]kn(2C  
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改写||换新票据renewed bill %*jpQOw  
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即期汇票sight bill||bill on demand M{nz~W80  
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…days after date||…days after date…日后付款 JaIj9KLNX  
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…months after date||…months after date…月后付款 VfZ/SByh7p  
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见票后…日付款…days after sight||…days sight z<AQ;b  
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见票后…月付款…months after sight||…months sight Zr$PSp}  
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同组票据set of bills ly^F?.e-  
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单张汇票sola of exchange||sole of exchange Q |l93Rb`  
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远期汇票usance bill||bill at usance 'nCBLc8  
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长期汇票long bill }. ,xhF[  
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短期汇票short bill 1p{\jCi,2  
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逾期汇票overdue bill -6  
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宽限日期days of grace dXdU4YJX  
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电汇telegraphic transfer （T.T） +J#H9>To!  
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邮汇postal order||postal note （Am.）||post office order||money order )W c#?K  
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本票promissory note （P/N） ff{ESFtD  
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押汇负责书||押汇保证书letter of hypothecation =fRP9`y  
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副保||抵押品||付属担保物collateral security SmtH2%yI  
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担保书trust receipt||letter of indemnity 8LkC/  
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承兑||认付acceptance wN*e6dOF  
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单张承兑general acceptance g3Ff<P P  
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有条件承兑qualified acceptance ~_h4
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附条件认付conditional acceptance }F@`A?k  
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部分认付partial acceptance   C#vh2'