[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。   IpmblC4  
会计报表statement of account l [?o du4  
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往来帐目account current ^SB?NRk  
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现在往来帐||存款额current accout @.T '>;izr  
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销货帐account sales XKB)++Q=  
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共同计算帐项joint account fn )m$\2  
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未决帐项outstanding account G=!1P]M{  
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贷方帐项credit account||creditor account ";yCo0*  
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借方帐项debit account||debtor account I.TdYSB  
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应付帐||应付未付帐account payable [!p>I
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应收帐||应收未收帐account receivable &U ]L@]x  
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新交易||新帐new account ik)T>rYg0  
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未决帐||老帐old account js)M c*]&  
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现金帐cash account J3gJSRT@P  
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流水帐running account <QFT>#@T  
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暂记帐||未定帐suspense account 9`Bmop  
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过期帐||延滞帐overdue account||pastdue account o^FlQy\  
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杂项帐户sundry account @dei}!e  
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详细帐单||明细表detail account tIfA]pE  
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呆帐bad account 69ZGdN  
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会计项目title of account  @v&hr  
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会计薄||帐薄account-book "=<T8M  
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营业报告书||损益计算表account of budiness||business report 3
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借贷细帐||交验帐account rendered tNP>6F/  
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明细帐account stated \Gm$hTvB&  
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与…银行开立一户头to open an account with F[am2[/<A  
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与…银行建立交易to keep account with [0vgA#6I  
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继续记帐to keep account 2kukQj(n  
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与…有交易to have an account with |q|?y`X4/  
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作成会计帐||有往来帐项to make out an account with |w; hu]  
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清算||清理债务to make up an account bsClw  
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清洁帐目||与…停止交易to close ones account with yV"k:_O{  
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结帐to close an account '%Fg+cZN\  
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清理未付款to ask an account||to demand an account S7!+8$2mc_  
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结清差额to balance the account with ?Z^?A^; }$  
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清算to settle an account||to liquidate an account||to square an account 5& 2([  
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审查帐目||监查帐目to audit an account C4[)yJ  
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检查帐目to examine an account ?8U#,qq#`  
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转入A的帐户to charge the amount to As account Q6 oM$qiM  
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以计帐方式付款to pay on account @k-C>h()C  
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代理某人||为某人on ones account||on account of one eIDrN%3  
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为自己计算||独立帐目on ones own account )FdS;]  
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由某人收益并负风险on ones account and risk||for ones account and risk Q]{`m  
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由某人负担for ones account||for account of one NNxzZ!q!  
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按某人指示||列入某人帐户by order and for account of one S[;d\Z]~  
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列入5月份帐目for May account GYt|[GC  
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编入某中帐项下to pass to the account of||to place to the account of <y=+Gh  
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寄出清算书to send in an account||to send in render an account `%/w0,0  
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支票薄cheque book 5S*aZ1t18  
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支票陈票人cheque drawer kQ`p\}7_  
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持票人cheque holder $jOp:R&I^3  
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不记名支票cheque to bearer||bearer cheque !C@+CZXLx  
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记名支票||认人支票cheque to order T0{X,  
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到期支票antedated cheque twox.@"U  
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未到期支票postdated cheque "r~/E|Da<  
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保付支票certified cheque ?=im~  
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未获兑现支票，退票returned cheque -\7_^8 am  
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横线支票crossed cheque Tol"D2cyf  
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普通横线general crossing M.HMnN#  
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特别横线special crossing 1ASoH,D/  
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空白支票blank cheque ^H -a@QM  
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失效支票，过期支票stale cheque os7x wI;T  
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普通支票open cheque PuhvJHT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5,4m_fBoW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i5=~tS  
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支票换现金||兑现to cash a cheque nEPTTp+B  
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清理票款to clear a cheque f7|Tp
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保证兑现to certify a cheque $$uMu{?0i  
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填写支票数额to fill up a cheque !.-u'6e  
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支票上划线to cross a cheque ##}7cFX  
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开发支票to make out a cheque c&x1aF "B  
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签发支票，开立支票to draw a cheque||to issue a cheque YRCs&tgs  
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透支支票to overdraw a cheque 6Ol9 P56j  
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背书支票to endorse a cheque hF$qH^-c*A  
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请付票款||清付票款to pay a cheque||to honour a cheque 01n132k  
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支票退票to dishonour a cheque wwywiFj  
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拒付支票to refuse a cheque 1^2Q`~,g  
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拒付支票to stop payment of a cheque ,a
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提示要求付款to present for payment [U8/nT  
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见票即付持票人payable to bearer ZQ+DAX*MS  
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支付指定人payable to order Ie!&FQe2q  
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已过期||无效out of date||stale lTP#6zqfv  
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请给出票人R/D||refer to drawer Ec}%!p_$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xi) ;dcNJ  
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文字与数字不一致words and figures differ sdg2^]|  
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支票 wCg7JW#  
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时间已过account closed a-Y6ghs  
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更改处应加盖印章alterations require initials Ih|4I SI  
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时间已过effects not cleared jaodcT0  
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停止付款payment stopped LdG?kbJ&y  
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支票毁损cheque mutilated 1g{}O^ul  
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汇款||寄钱to remit||to send money ZH;4e<gg  
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寄票供取款||支票支付to send a cheque for payment M-i3_H)  
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寄款人a remitter o/o6|[=3  
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收款人a remittee *{#C;"  
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国外汇票foreign Bill g{6jN  
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国内汇票inland Bill 0l[52eZ/  
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跟单汇票documentary bill x;yvv3-$  
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空头汇票accommodation bill .cJoNl'q  
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原始汇票original bill ,Kj>F2{  
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改写||换新票据renewed bill a
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即期汇票sight bill||bill on demand }wiyEVAh{  
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…days after date||…days after date…日后付款 i;9X_?QF  
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…months after date||…months after date…月后付款 BZQ}c<Nl  
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见票后…日付款…days after sight||…days sight YT+b{   
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见票后…月付款…months after sight||…months sight d"Zu10  
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同组票据set of bills xA d@.^  
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单张汇票sola of exchange||sole of exchange #&kj>  
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远期汇票usance bill||bill at usance 7\%JJw6h  
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长期汇票long bill
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短期汇票short bill B;N<{Gb
 
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逾期汇票overdue bill k)7i^1U  
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宽限日期days of grace ![K\)7iKo  
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电汇telegraphic transfer （T.T） }_KzF~  
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邮汇postal order||postal note （Am.）||post office order||money order lfDd%.:q4S  
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本票promissory note （P/N） 8%B_nVc  
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押汇负责书||押汇保证书letter of hypothecation r]cq|Nv8:  

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副保||抵押品||付属担保物collateral security vVo'f|fW  
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担保书trust receipt||letter of indemnity &j:prc [W  
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承兑||认付acceptance ek<B=F  
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单张承兑general acceptance K Ha,6X  
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有条件承兑qualified acceptance `&c[s%0  
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附条件认付conditional acceptance (v?@evQ  
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部分认付partial acceptance   5(CInl