[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。   V/-~L]G  
会计报表statement of account OG}D;Ew  
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往来帐目account current 9wFQ<r  
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现在往来帐||存款额current accout s2ys>2k  
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销货帐account sales $bKa"T*  
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共同计算帐项joint account .tb~f@xL  
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未决帐项outstanding account l9.wMs*`X  
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贷方帐项credit account||creditor account jr:LLn#}  
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借方帐项debit account||debtor account &[KFCn  
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应付帐||应付未付帐account payable 8`qw1dF  
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应收帐||应收未收帐account receivable 9H3#8T] ;  
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新交易||新帐new account X>|.BvY|  
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未决帐||老帐old account t@v>eb  
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现金帐cash account $9DZ5"  
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流水帐running account 4'rk3nT8  
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暂记帐||未定帐suspense account up2%QbN(  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account 0`ib_&yI  
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详细帐单||明细表detail account t=e0z^2i+  
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呆帐bad account x
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会计项目title of account v S+~4Q41  
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会计薄||帐薄account-book  #b"IX`5  
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营业报告书||损益计算表account of budiness||business report n[WeN NU  
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借贷细帐||交验帐account rendered 7Rh :+bT  
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明细帐account stated GB+d0 S4  
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与…银行开立一户头to open an account with SBoF(0<  
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与…银行建立交易to keep account with lKD@2  
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继续记帐to keep account ).S<{zm7  
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与…有交易to have an account with 8{l=`y"nB  
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作成会计帐||有往来帐项to make out an account with {.OoOqq9  
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清算||清理债务to make up an account Cr%r<*s  
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清洁帐目||与…停止交易to close ones account with t5APD?5 c  
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结帐to close an account (R<4"QbE  
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清理未付款to ask an account||to demand an account ;wxt<   
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结清差额to balance the account with z\Y^x9  
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清算to settle an account||to liquidate an account||to square an account sr+mY;  
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审查帐目||监查帐目to audit an account DOIWhd5:  
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检查帐目to examine an account gVJ#LJ  
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转入A的帐户to charge the amount to As account "BfmX0&?  
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以计帐方式付款to pay on account }n%Rl\p  
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代理某人||为某人on ones account||on account of one HHTsHb{7  
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为自己计算||独立帐目on ones own account MH;%Y"EI  
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由某人收益并负风险on ones account and risk||for ones account and risk { DQE7kI  
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由某人负担for ones account||for account of one ~yH>Ko9F}  
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按某人指示||列入某人帐户by order and for account of one wy- C~b'Qd  
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列入5月份帐目for May account <N=p:e,aN,  
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编入某中帐项下to pass to the account of||to place to the account of X/8iJ-KB  
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寄出清算书to send in an account||to send in render an account t?nc0;Q9,@  
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支票薄cheque book GP[r^Z  
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支票陈票人cheque drawer CTkN8{2S  
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持票人cheque holder 3[=`uO0\7  
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不记名支票cheque to bearer||bearer cheque CC>fm1#i\  
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记名支票||认人支票cheque to order J/x@$'  
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到期支票antedated cheque Sq-3-w,R~  
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未到期支票postdated cheque D!RE-w92X  
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保付支票certified cheque (H8C\%g:  
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未获兑现支票，退票returned cheque =F'M~3M   
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横线支票crossed cheque ^S#\O>GHP  
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普通横线general crossing jJUGZVM6)  
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特别横线special crossing %GX uuE}mX  
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空白支票blank cheque `S\ zqF<  
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失效支票，过期支票stale cheque %AG1oWWc>.  
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普通支票open cheque h(@R]GUX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3`A>j"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7}4'dW.  
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支票换现金||兑现to cash a cheque jt{9e:2%  
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清理票款to clear a cheque  7%}a
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保证兑现to certify a cheque [o2w1R\H+x  
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填写支票数额to fill up a cheque gmh5 %2M  
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支票上划线to cross a cheque wV\%R,bZj  
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开发支票to make out a cheque v`JF\"}S  
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签发支票，开立支票to draw a cheque||to issue a cheque 3bC+Mco  
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透支支票to overdraw a cheque R A:jzht  
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背书支票to endorse a cheque No) m/17y  
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请付票款||清付票款to pay a cheque||to honour a cheque $>*Yhz `  
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支票退票to dishonour a cheque $;2)s}ci  
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拒付支票to refuse a cheque 0DNU,u  
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拒付支票to stop payment of a cheque y4@gGC=  
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提示要求付款to present for payment fW?
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见票即付持票人payable to bearer p3c"ZPO~z  
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支付指定人payable to order { p;shs5  
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已过期||无效out of date||stale %@?A_jS  
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请给出票人R/D||refer to drawer gl{B=NN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4
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文字与数字不一致words and figures differ Y-)xTn  
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支票 }rq9I"/L  
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时间已过account closed e(?]SU|  
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更改处应加盖印章alterations require initials MHU74//fe  
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时间已过effects not cleared z//VlB  
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停止付款payment stopped H[ m<RaG8  
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支票毁损cheque mutilated i,IB!x  
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汇款||寄钱to remit||to send money +Q$h ]^>~  
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寄票供取款||支票支付to send a cheque for payment !3X0FNGq  
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寄款人a remitter 5Xn.CBd]  
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收款人a remittee 6;'dUG vH  
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国外汇票foreign Bill FMA6_fju4  
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国内汇票inland Bill ^=>Tk$ _2  
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跟单汇票documentary bill h2y tS^  
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空头汇票accommodation bill *na?n2Yzt  
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原始汇票original bill V"c 6Kdtd  
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改写||换新票据renewed bill okbQ<{9  
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即期汇票sight bill||bill on demand 3EJt%}V$k  
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…days after date||…days after date…日后付款 D$t k<{)oB  
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…months after date||…months after date…月后付款 n2iJ%_zp  
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见票后…日付款…days after sight||…days sight Q~ Hy%M%R3  
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见票后…月付款…months after sight||…months sight O)[1x4U  
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同组票据set of bills w@{=nD4p  
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单张汇票sola of exchange||sole of exchange p6;OL@\~  
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远期汇票usance bill||bill at usance 0tXS3+@n=  
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长期汇票long bill zzX_q(:S  
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短期汇票short bill
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逾期汇票overdue bill `Tv[DIVW  
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宽限日期days of grace lE4HM$p
 
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电汇telegraphic transfer （T.T） }f6HYU  
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邮汇postal order||postal note （Am.）||post office order||money order oYm[V<nIl  
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本票promissory note （P/N） ! t?iXZ  
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押汇负责书||押汇保证书letter of hypothecation 7`DBS^O]dG  
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副保||抵押品||付属担保物collateral security c7x ~{V8  
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担保书trust receipt||letter of indemnity $QN"wL||  
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承兑||认付acceptance 3z{?_;bR  
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单张承兑general acceptance "K6&dk jY  
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有条件承兑qualified acceptance FKDk+ojw  
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附条件认付conditional acceptance DgId_\Ze  
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部分认付partial acceptance   x[~b2o