[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。   UpSJ%%.n  
会计报表statement of account ?-9uf\2_  
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往来帐目account current b"trg {e  
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现在往来帐||存款额current accout B *6ncj  
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销货帐account sales ^Ojg}'.Ygv  
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共同计算帐项joint account suLC7x`Z  
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未决帐项outstanding account tgl 4pAc  
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贷方帐项credit account||creditor account R(P(G;#j  
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借方帐项debit account||debtor account LH`2Y,E  
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应付帐||应付未付帐account payable ^~b dAO81  
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应收帐||应收未收帐account receivable Y}Y~?kE>M|  
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新交易||新帐new account TGPZUyi3!=  
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未决帐||老帐old account MOp "kA  
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现金帐cash account u5KAwMw%Q  
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流水帐running account + DE/DR:  
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暂记帐||未定帐suspense account j*4:4B%  
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过期帐||延滞帐overdue account||pastdue account elpTak@  
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杂项帐户sundry account du#f_|xG  
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详细帐单||明细表detail account }#g+~9UK  
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呆帐bad account 7-}5 W  
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会计项目title of account Cx.##n0  
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会计薄||帐薄account-book cx&\oP  
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营业报告书||损益计算表account of budiness||business report #:/ 27  
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借贷细帐||交验帐account rendered uGqeT#dP  
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明细帐account stated J2! Q09 }5  
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与…银行开立一户头to open an account with ,R3
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与…银行建立交易to keep account with w%\{4T~  
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继续记帐to keep account BT_XqO  
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与…有交易to have an account with  G +41D  
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作成会计帐||有往来帐项to make out an account with x|dP-E41\  
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清算||清理债务to make up an account )z18:C3  
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清洁帐目||与…停止交易to close ones account with eB1NM<V  
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结帐to close an account n8_X<jIp3  
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清理未付款to ask an account||to demand an account &B[*L+-E  
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结清差额to balance the account with ?YZgH>7"  
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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 qCfEv4  
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检查帐目to examine an account )$9wKk\F  
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转入A的帐户to charge the amount to As account YjTr49Af0  
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以计帐方式付款to pay on account { >izfG,\  
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代理某人||为某人on ones account||on account of one yx-"&K=`  
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为自己计算||独立帐目on ones own account hp2E! Cma  
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由某人收益并负风险on ones account and risk||for ones account and risk a]V8F&)g#  
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由某人负担for ones account||for account of one  XA;PWl5!  
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按某人指示||列入某人帐户by order and for account of one ineSo8| @  
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列入5月份帐目for May account fDB.r$|d  
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编入某中帐项下to pass to the account of||to place to the account of &(, &mE  
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寄出清算书to send in an account||to send in render an account +, )k@OI  
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支票薄cheque book i7h^L)M  
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支票陈票人cheque drawer l}^ziY!  
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持票人cheque holder vmkiw1  
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不记名支票cheque to bearer||bearer cheque =GP L>a&  
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记名支票||认人支票cheque to order vD9.X}l]  
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到期支票antedated cheque =*ErN  
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未到期支票postdated cheque W%^!<bFk}m  
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保付支票certified cheque .b p#YU,m  
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未获兑现支票，退票returned cheque >ZPu$=[W  
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横线支票crossed cheque qrw*?6mSQ  
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普通横线general crossing f&5S`}C  
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特别横线special crossing `:r-&QdU o  
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空白支票blank cheque ti1R6oSn  
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失效支票，过期支票stale cheque Txe*$T,(  
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普通支票open cheque ,s}&|+ '"  
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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"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YT[=o}jS  
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支票换现金||兑现to cash a cheque  C.uv
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清理票款to clear a cheque 86qQ"=v  
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保证兑现to certify a cheque WyQ8}]1b  
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填写支票数额to fill up a cheque 6oq^n s-  
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支票上划线to cross a cheque XCn;<$3w  
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开发支票to make out a cheque w+\RSqz/  
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签发支票，开立支票to draw a cheque||to issue a cheque 'rfs
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透支支票to overdraw a cheque %A&g-4(  
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背书支票to endorse a cheque ^b.fci{1m  
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请付票款||清付票款to pay a cheque||to honour a cheque 6,R<8a;Wn  
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支票退票to dishonour a cheque [R~@#I P!  
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拒付支票to refuse a cheque d;r,?/C  
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拒付支票to stop payment of a cheque \/y&l\ k)  
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提示要求付款to present for payment :3}K $  
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见票即付持票人payable to bearer 2+LvlS)C  
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支付指定人payable to order rN {5^+w  
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已过期||无效out of date||stale 2|+4xqNJm  
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请给出票人R/D||refer to drawer @hOY&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JG'&anbm  
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文字与数字不一致words and figures differ MXY!N/  
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支票 )$FwB6^  
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时间已过account closed &R}2/Mt  
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更改处应加盖印章alterations require initials uacVF[9|W  
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时间已过effects not cleared *s"{JrG`O  
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停止付款payment stopped e_CgZ  
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支票毁损cheque mutilated Y-:{a1/RKo  
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汇款||寄钱to remit||to send money \!:^=2VF  
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寄票供取款||支票支付to send a cheque for payment VSa#X |z  
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寄款人a remitter c4n]#((%a  
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收款人a remittee (Puag*  
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国外汇票foreign Bill VKp
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国内汇票inland Bill p+bT{:  
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跟单汇票documentary bill +\n8##oAI  
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空头汇票accommodation bill \d#|n u  
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原始汇票original bill K7H`Yt  
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改写||换新票据renewed bill {m/h3hjFa  
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即期汇票sight bill||bill on demand jKI
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…days after date||…days after date…日后付款 & A%* sD6  
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…months after date||…months after date…月后付款 vf+GC*f  
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见票后…日付款…days after sight||…days sight t
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见票后…月付款…months after sight||…months sight &xG>"sJ  
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同组票据set of bills `czL$tN<P  
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单张汇票sola of exchange||sole of exchange WxB}Uh  
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远期汇票usance bill||bill at usance _<`j?$P  
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长期汇票long bill 1Z5:DE<  
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短期汇票short bill '+6Sk
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逾期汇票overdue bill

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宽限日期days of grace "Zo<$p3]  
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电汇telegraphic transfer （T.T） i$GL]0  
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邮汇postal order||postal note （Am.）||post office order||money order 8<gYB$* S  
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本票promissory note （P/N） g%P6f  
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押汇负责书||押汇保证书letter of hypothecation k}xXja*  
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副保||抵押品||付属担保物collateral security oCw
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担保书trust receipt||letter of indemnity fwe4f  
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承兑||认付acceptance xc4g`Xi  
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单张承兑general acceptance ZCP r`H  
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有条件承兑qualified acceptance P!c.!8C$  
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附条件认付conditional acceptance 3sh
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部分认付partial acceptance   qK_jgj=w