[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。   (+Nmio  
会计报表statement of account H7X xME  
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往来帐目account current Y
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现在往来帐||存款额current accout ^{sI'l~  
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销货帐account sales ^~1@HcJo  
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共同计算帐项joint account ve]95w9J  
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未决帐项outstanding account %fSk "%u%<  
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贷方帐项credit account||creditor account McI4oD~"  
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借方帐项debit account||debtor account s#Y7*?Sm  
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应付帐||应付未付帐account payable gwjv&.T6^  
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应收帐||应收未收帐account receivable /OtQk-E  
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新交易||新帐new account G8c}re   
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未决帐||老帐old account WC&Ltw8  
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现金帐cash account PvCE}bY{}  
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流水帐running account 6$;)CO!h  
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暂记帐||未定帐suspense account cu
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过期帐||延滞帐overdue account||pastdue account tzN;;h4C  
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杂项帐户sundry account N4N
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详细帐单||明细表detail account (3*Hl  
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呆帐bad account }7v2GfE
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会计项目title of account o%5Ao?z~  
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会计薄||帐薄account-book s3^SjZb  
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营业报告书||损益计算表account of budiness||business report "j>0 A Hem  
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借贷细帐||交验帐account rendered 5gEK$7Vp  
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明细帐account stated Z%=E/xT  
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与…银行开立一户头to open an account with KS_d5NvYl  
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与…银行建立交易to keep account with jL$X3QS:  
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继续记帐to keep account bE"CSK#  
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与…有交易to have an account with +L6$Xm5DAv  
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作成会计帐||有往来帐项to make out an account with 40XI\yE_?  
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清算||清理债务to make up an account lki(_@3  
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清洁帐目||与…停止交易to close ones account with QPnc "!  
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结帐to close an account t<tBOesQ  
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清理未付款to ask an account||to demand an account b,wO^07-3^  
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结清差额to balance the account with "q8wEu,z[  
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清算to settle an account||to liquidate an account||to square an account 4p]Y`];U  
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审查帐目||监查帐目to audit an account 4b)xW&K{  
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检查帐目to examine an account BLRrHaX0  
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转入A的帐户to charge the amount to As account Z(s} #-  
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以计帐方式付款to pay on account {)+/w"^.  
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代理某人||为某人on ones account||on account of one UCQL~  
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为自己计算||独立帐目on ones own account +CACs7tV  
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由某人收益并负风险on ones account and risk||for ones account and risk y Le5,  
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由某人负担for ones account||for account of one /
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按某人指示||列入某人帐户by order and for account of one O
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列入5月份帐目for May account V/03m3!q  
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编入某中帐项下to pass to the account of||to place to the account of }\9qN!ol  
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寄出清算书to send in an account||to send in render an account <fP|<>s$@1  
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支票薄cheque book m$U2|5un&  
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支票陈票人cheque drawer H:CwUFL  
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持票人cheque holder 1v`*%95  
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不记名支票cheque to bearer||bearer cheque l{kum2DT  
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记名支票||认人支票cheque to order xw`Pq6  
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到期支票antedated cheque UZqr6A(/H  
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未到期支票postdated cheque gd2cwnP  
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保付支票certified cheque yH irm|o  
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未获兑现支票，退票returned cheque  {ZB7,\  
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横线支票crossed cheque |%Pd*yZA  
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普通横线general crossing NsPt1_Y8  
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特别横线special crossing ><^ ,  
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空白支票blank cheque 'b~,/lZd  
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失效支票，过期支票stale cheque q-}qrg  
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普通支票open cheque g[4pG`z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9Z
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7Ji|x{``  
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支票换现金||兑现to cash a cheque OXp(rJ*bK  
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清理票款to clear a cheque "RcNy~  
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保证兑现to certify a cheque eI%9.Cx#I  
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填写支票数额to fill up a cheque Q?xA))0  
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支票上划线to cross a cheque pT|l"q@  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque vB<9M-sa0  
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透支支票to overdraw a cheque g286 P_a`*  
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背书支票to endorse a cheque ?[?;%Y  
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请付票款||清付票款to pay a cheque||to honour a cheque :lW8f~!  
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支票退票to dishonour a cheque w"{mDL}c  
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拒付支票to refuse a cheque K2
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拒付支票to stop payment of a cheque )LAG$Cn  
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提示要求付款to present for payment #+&"m7 s  
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见票即付持票人payable to bearer MzMVs3w|  
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支付指定人payable to order CHyT'RT  
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已过期||无效out of date||stale +w?-#M#  
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请给出票人R/D||refer to drawer 'w0?-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &Qe2 }e$  
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文字与数字不一致words and figures differ 9*P-k.Bl  
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支票 !yvw5As%  
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时间已过account closed m=TZfa^ r  
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更改处应加盖印章alterations require initials 7pN&fAtj/  
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时间已过effects not cleared y7,t"XV  
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停止付款payment stopped Q9c*I,Oj  
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支票毁损cheque mutilated mKoDy`s  
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汇款||寄钱to remit||to send money 2*V

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寄票供取款||支票支付to send a cheque for payment m{&lU@uL  
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寄款人a remitter  N!Xn)J  
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收款人a remittee 1ed^{Wa4$9  
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国外汇票foreign Bill 2Ima15^+F  
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国内汇票inland Bill >;#rK@*&  
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跟单汇票documentary bill 4hYK$!"r
 
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空头汇票accommodation bill 7<(kvE*x  
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原始汇票original bill ?X\uzu  
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改写||换新票据renewed bill 9!0-~,o  
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即期汇票sight bill||bill on demand }9N-2]  
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…days after date||…days after date…日后付款 Y1F%-o  
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…months after date||…months after date…月后付款 -Vs;4-B{9  
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见票后…日付款…days after sight||…days sight K.Cx 9  
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见票后…月付款…months after sight||…months sight P057]cAat<  
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同组票据set of bills Zrew}0  
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单张汇票sola of exchange||sole of exchange J<9}) m  
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远期汇票usance bill||bill at usance Q91mCP~$  
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长期汇票long bill Wd7qpWItjQ  
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短期汇票short bill d6zq,x!
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逾期汇票overdue bill +xU=7
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宽限日期days of grace 0&3zBL%Bo  
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电汇telegraphic transfer （T.T） oJc7az  
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邮汇postal order||postal note （Am.）||post office order||money order Q.V+s   
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本票promissory note （P/N） ]XWtw21I1  
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押汇负责书||押汇保证书letter of hypothecation JycC\s+%E  
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副保||抵押品||付属担保物collateral security oCK n  
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担保书trust receipt||letter of indemnity ~-A"M_n ?  
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承兑||认付acceptance <fDbz1Q;l  
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单张承兑general acceptance zKf0 :X  
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有条件承兑qualified acceptance I$f'BAw  
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附条件认付conditional acceptance oho~?.F  
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部分认付partial acceptance   *C(q{|f