[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。   ,Sghi&Ky  
会计报表statement of account
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往来帐目account current an0@EkZ  
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现在往来帐||存款额current accout d=N5cCqq  
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销货帐account sales c\]h YKA  
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共同计算帐项joint account !i#;P9K  
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未决帐项outstanding account }[D[ZLv  
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贷方帐项credit account||creditor account [u,B8DX  
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借方帐项debit account||debtor account 9QWS[E4  
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应付帐||应付未付帐account payable @i6D&e=  
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应收帐||应收未收帐account receivable c1j
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新交易||新帐new account }g>&l.2X  
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未决帐||老帐old account +4B>gS[ F  
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现金帐cash account \CU.'|X  
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流水帐running account Tx],- U  
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暂记帐||未定帐suspense account } Tp!Ub\Cc  
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过期帐||延滞帐overdue account||pastdue account GP`_R  
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杂项帐户sundry account Ko2{[%  
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详细帐单||明细表detail account U1J?o#(  
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呆帐bad account &kYg >X  
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会计项目title of account >g8Tl`P,iN  
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会计薄||帐薄account-book GC#3{71  
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营业报告书||损益计算表account of budiness||business report $(.[b][S  
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借贷细帐||交验帐account rendered 9m%[ y1v0  
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明细帐account stated IGOqV>;  
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与…银行开立一户头to open an account with YPFjAQ  
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与…银行建立交易to keep account with !T#~.QP4  
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继续记帐to keep account XGbtmmQG  
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与…有交易to have an account with K8ecSs}}J  
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作成会计帐||有往来帐项to make out an account with y .=ur,Nd  
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清算||清理债务to make up an account c0sU1:e 0  
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清洁帐目||与…停止交易to close ones account with jSsbL a@  
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结帐to close an account dq+VW}[EO  
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清理未付款to ask an account||to demand an account 0 XxU1w8\V  
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结清差额to balance the account with TcPYDAa  
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清算to settle an account||to liquidate an account||to square an account ,_ }  
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审查帐目||监查帐目to audit an account 6c>cq\~E  
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检查帐目to examine an account -T3 z@k  
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转入A的帐户to charge the amount to As account nQbF~  
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以计帐方式付款to pay on account `L n,qiA  
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代理某人||为某人on ones account||on account of one [HNWM/ff7+  
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为自己计算||独立帐目on ones own account ,c }R*\  
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由某人收益并负风险on ones account and risk||for ones account and risk /~=W3lhY  
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由某人负担for ones account||for account of one ).IB{+  
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按某人指示||列入某人帐户by order and for account of one G_m$W3 zS  
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列入5月份帐目for May account (t Y0/s  
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编入某中帐项下to pass to the account of||to place to the account of i"4&UJ
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寄出清算书to send in an account||to send in render an account ?^f=7e8]  
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支票薄cheque book NA`qC.K   
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支票陈票人cheque drawer JI5%fU%O#n  
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持票人cheque holder ]i)g!J8f-  
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不记名支票cheque to bearer||bearer cheque V s"1:gi&  
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记名支票||认人支票cheque to order J^y}3ON  
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到期支票antedated cheque EjF2mkA*  
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未到期支票postdated cheque Hl*V i3bQU  
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保付支票certified cheque *~%QXNn`  
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未获兑现支票，退票returned cheque %8hx3N8>  
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横线支票crossed cheque K2@],E?e%|  
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普通横线general crossing Wi"3kps q  
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特别横线special crossing 'S'Z-7h>0  
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空白支票blank cheque j9g0k<eg  
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失效支票，过期支票stale cheque \]Y=*+{  
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普通支票open cheque Sh;Z\nj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =j^wa')   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (RafidiH  
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支票换现金||兑现to cash a cheque KF}_|~~T  
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清理票款to clear a cheque 'da$i  
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保证兑现to certify a cheque EE,C@d!*k7  
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填写支票数额to fill up a cheque a{+;&j[!  
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支票上划线to cross a cheque :,pdR>q%(y  
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开发支票to make out a cheque w(UZmZb}  
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签发支票，开立支票to draw a cheque||to issue a cheque pL`)^BJ  
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透支支票to overdraw a cheque S)W(@R+@4  
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背书支票to endorse a cheque BBHoD:l  
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请付票款||清付票款to pay a cheque||to honour a cheque h45RwQ5Z  
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支票退票to dishonour a cheque p0@l581  
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拒付支票to refuse a cheque 7!('+x(>  
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拒付支票to stop payment of a cheque K?X 6@u|h  
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提示要求付款to present for payment {14sI*b16  
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见票即付持票人payable to bearer q\T}jF\t  
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支付指定人payable to order "MU)8$d  
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已过期||无效out of date||stale g0"KCX  
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请给出票人R/D||refer to drawer eVB.g@%T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &{(8EvuDd  
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文字与数字不一致words and figures differ \|q.M0  
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支票 SWM6+i p  
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时间已过account closed )uIHonXU  
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更改处应加盖印章alterations require initials ZeYkZzN  
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时间已过effects not cleared t(F] -[  
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停止付款payment stopped /o=,\kM  
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支票毁损cheque mutilated niIjatT  
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汇款||寄钱to remit||to send money C5jR||  
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寄票供取款||支票支付to send a cheque for payment K?o}B  
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寄款人a remitter @|^2 +K/  
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收款人a remittee wGC)gW  
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国外汇票foreign Bill )2P4EEs[  
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国内汇票inland Bill `[;b#.  
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跟单汇票documentary bill L/w9dk*uv  
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空头汇票accommodation bill %&yD^q_  
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原始汇票original bill 'wAO Y  
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改写||换新票据renewed bill 9Osjh G  
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即期汇票sight bill||bill on demand QK\QvU2y  
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…days after date||…days after date…日后付款 C9
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…months after date||…months after date…月后付款 -uiZp !  
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见票后…日付款…days after sight||…days sight aT F}  
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见票后…月付款…months after sight||…months sight W;,.OoDc>  
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同组票据set of bills E`>-+~ZUsk  
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单张汇票sola of exchange||sole of exchange 'R~x.NM  
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远期汇票usance bill||bill at usance Og%qv Bj 6  
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长期汇票long bill V_!hrKkL  
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短期汇票short bill 9wC q  
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逾期汇票overdue bill L]kSj$A  
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宽限日期days of grace Az6f I*yP  
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电汇telegraphic transfer （T.T）  {k}S!T  
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邮汇postal order||postal note （Am.）||post office order||money order pb}QP  
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本票promissory note （P/N） <y\>[7Y  
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押汇负责书||押汇保证书letter of hypothecation QOEcp% 6I}  
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副保||抵押品||付属担保物collateral security 5sEq`P}5  
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担保书trust receipt||letter of indemnity QW|,_u5 j  
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承兑||认付acceptance VW I{ wC  
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单张承兑general acceptance {2}O\A  
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有条件承兑qualified acceptance /^G1wz2  
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附条件认付conditional acceptance QnME|j\  
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部分认付partial acceptance   Vi?[yu<F