[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。   \zY!qpX<  
会计报表statement of account 45e~6",  
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往来帐目account current oRFq@g  
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现在往来帐||存款额current accout hM{bavd  
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销货帐account sales UZMd~|  
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共同计算帐项joint account G2D

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未决帐项outstanding account |N2#I
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贷方帐项credit account||creditor account vgPCQO([  
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借方帐项debit account||debtor account =euni}7a  
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应付帐||应付未付帐account payable cr3^6HB  
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应收帐||应收未收帐account receivable ]esC[r]PJ  
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新交易||新帐new account O-^Ma-}  
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未决帐||老帐old account s AkdMo  
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现金帐cash account qP NR`%}Q  
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流水帐running account h`q1  
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暂记帐||未定帐suspense account qGo.WZ$  
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过期帐||延滞帐overdue account||pastdue account ]^E?;1$f?  
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杂项帐户sundry account FrS]|=LJhX  
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详细帐单||明细表detail account `yyG/ l  
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呆帐bad account SUiOJ[5,  
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会计项目title of account @d'j zs  
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会计薄||帐薄account-book A.SvA Yn  
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营业报告书||损益计算表account of budiness||business report M`_0C38  
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借贷细帐||交验帐account rendered {}9a6.V;}  
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明细帐account stated 9hl_|r~%*  
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与…银行开立一户头to open an account with hrk r'3lv  
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与…银行建立交易to keep account with W9&=xs6  
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继续记帐to keep account 5P bW[  
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与…有交易to have an account with ?6!LL5a.  
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作成会计帐||有往来帐项to make out an account with I
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清算||清理债务to make up an account BtZyn7a  
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清洁帐目||与…停止交易to close ones account with KvSG;  
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结帐to close an account xno\s.H%]  
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清理未付款to ask an account||to demand an account a*;b^Ze`v  
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结清差额to balance the account with '-6~tWC~7  
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清算to settle an account||to liquidate an account||to square an account <3iMRe  
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审查帐目||监查帐目to audit an account GILfbNcd  
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检查帐目to examine an account s
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转入A的帐户to charge the amount to As account g`^x@rj`E  
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以计帐方式付款to pay on account Si,6o!0k  
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代理某人||为某人on ones account||on account of one \jA~9  
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为自己计算||独立帐目on ones own account Qd6FH2Pl  
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由某人收益并负风险on ones account and risk||for ones account and risk b[yiq$K/  
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由某人负担for ones account||for account of one 1}37Q&2  
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按某人指示||列入某人帐户by order and for account of one =EIkD9u  
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列入5月份帐目for May account -+5>|N#  
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编入某中帐项下to pass to the account of||to place to the account of V:2 7)]q  
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寄出清算书to send in an account||to send in render an account >MK98(F  
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支票薄cheque book .KC++\{HE  
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支票陈票人cheque drawer p8Q1-T3v  
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持票人cheque holder s<Fl p  

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不记名支票cheque to bearer||bearer cheque c|1&lYal;  
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记名支票||认人支票cheque to order 0;ji65  
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到期支票antedated cheque !a<ng&H^U  
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未到期支票postdated cheque UDni]P!E  
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保付支票certified cheque *:NQ&y*uj  
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未获兑现支票，退票returned cheque 9S-9.mvop  
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横线支票crossed cheque )/EO&F  
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普通横线general crossing Ow077v?  
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特别横线special crossing ,iq4Iw  
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空白支票blank cheque 9k~8  
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失效支票，过期支票stale cheque 6i*sm.SDw  
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普通支票open cheque uOGw9O-d9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _Y[bMuUb=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i@R 1/M  
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支票换现金||兑现to cash a cheque Z87 |Zl  
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清理票款to clear a cheque HOh!Xcu  
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保证兑现to certify a cheque F
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填写支票数额to fill up a cheque q8Z<{#oXu  
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支票上划线to cross a cheque *U\`CXn;  
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开发支票to make out a cheque `%Al>u5  
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签发支票，开立支票to draw a cheque||to issue a cheque ZEO,]$Yi7  
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透支支票to overdraw a cheque bB;5s`-  
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背书支票to endorse a cheque @<]Ekkg  
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请付票款||清付票款to pay a cheque||to honour a cheque ; XN{x  
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支票退票to dishonour a cheque =-lb)Z"d  
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拒付支票to refuse a cheque 5vZ^0yFQ  
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拒付支票to stop payment of a cheque y(pks$  
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提示要求付款to present for payment GMl;7?RA  
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见票即付持票人payable to bearer X;c'[q  
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支付指定人payable to order Q &K  
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已过期||无效out of date||stale .KUv(-  
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请给出票人R/D||refer to drawer ~C`^6UQr/?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R$TB1w9]  
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文字与数字不一致words and figures differ `_RTw5{  
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支票 K7W6ZH9;  
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时间已过account closed [tA;l+Q\&  

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更改处应加盖印章alterations require initials *nsAgGKKM^  
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时间已过effects not cleared {0^&SI"5`E  
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停止付款payment stopped e `,ds~  
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支票毁损cheque mutilated jR#~I@q^  
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汇款||寄钱to remit||to send money B7<Kc  
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寄票供取款||支票支付to send a cheque for payment vp cr PVA^  
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寄款人a remitter -x4X O`b  
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收款人a remittee ^e>Wo7r  
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国外汇票foreign Bill yxq}QSb \3  
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国内汇票inland Bill ~/ilx#d  
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跟单汇票documentary bill hyT1xa  
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空头汇票accommodation bill V@QK  
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原始汇票original bill V)i5=bHC  
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改写||换新票据renewed bill e<#DdpX!H~  
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即期汇票sight bill||bill on demand R1W}dRE}  
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…days after date||…days after date…日后付款 !HJ$UG/\  
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…months after date||…months after date…月后付款 P0-Fc@&Y  
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见票后…日付款…days after sight||…days sight rqlc2m,<-p  
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见票后…月付款…months after sight||…months sight x)_@9ldYv  
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同组票据set of bills nB ".'=  
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单张汇票sola of exchange||sole of exchange X+n`qiwq  
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远期汇票usance bill||bill at usance l~Lb!;,dN  
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长期汇票long bill 9(!]NNf!  
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短期汇票short bill cxYfZ4++m  
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逾期汇票overdue bill 2PSTGG8JV  
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宽限日期days of grace )J3kxmlzQ  
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电汇telegraphic transfer （T.T） xkA2g [  
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邮汇postal order||postal note （Am.）||post office order||money order y^FOsr  
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本票promissory note （P/N） 1;W=
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押汇负责书||押汇保证书letter of hypothecation px9>:t[P  
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副保||抵押品||付属担保物collateral security uiBTnG"  
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担保书trust receipt||letter of indemnity C 7nKk/r
 
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承兑||认付acceptance }BN\/;<A  
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单张承兑general acceptance *PM}"s  
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有条件承兑qualified acceptance ,sb1"^Wc  

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附条件认付conditional acceptance H,>#|F  
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部分认付partial acceptance   ~+m,im8}