[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。   q&
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会计报表statement of account i(}PrA  
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往来帐目account current x[(6V'  
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现在往来帐||存款额current accout tn]nl!_@  
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销货帐account sales ujU,O%.n  
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共同计算帐项joint account 0HzqU31%l@  
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未决帐项outstanding account *WwM"NFHDd  
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贷方帐项credit account||creditor account tW\yt~q,  
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借方帐项debit account||debtor account F-_u/C]  
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应付帐||应付未付帐account payable \T
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应收帐||应收未收帐account receivable J<$@X JLS  
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新交易||新帐new account UcRP/LR%C  
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未决帐||老帐old account c_J9C Kqc  
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现金帐cash account &>sbsx\y  
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流水帐running account *uvM6F$ut  
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暂记帐||未定帐suspense account 6u[fCGi%  
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过期帐||延滞帐overdue account||pastdue account #:K=zV\  
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杂项帐户sundry account 0At0`Q#  
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详细帐单||明细表detail account KC/O EJ`  
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呆帐bad account .#[
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会计项目title of account }7 N6nZj`  
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会计薄||帐薄account-book i|:!I)(lh  
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营业报告书||损益计算表account of budiness||business report rXx#<7`  
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借贷细帐||交验帐account rendered 8^7Oc,:~  
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明细帐account stated 4fLRl-)  
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与…银行开立一户头to open an account with >pq~ &)^u  
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与…银行建立交易to keep account with 0 R6:3fV6R  
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继续记帐to keep account R)NSJ-A!2  
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与…有交易to have an account with g'.OzD  
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作成会计帐||有往来帐项to make out an account with J0xHpe  
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清算||清理债务to make up an account IeYYG^V<A  
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清洁帐目||与…停止交易to close ones account with dq93P%X24  
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结帐to close an account )Q2IYCj{  
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清理未付款to ask an account||to demand an account VN`.*B|9[  
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结清差额to balance the account with 1 Pk+zBJ$  
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清算to settle an account||to liquidate an account||to square an account eF+F"|1h  
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审查帐目||监查帐目to audit an account 1T !o
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检查帐目to examine an account ]?6wU-a  
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转入A的帐户to charge the amount to As account M@[W"f Wq  
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以计帐方式付款to pay on account qPDNDkjDD  
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代理某人||为某人on ones account||on account of one `2f/4]fY  
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为自己计算||独立帐目on ones own account Ul8HWk[6Iw  
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由某人收益并负风险on ones account and risk||for ones account and risk \5a.JfF  
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由某人负担for ones account||for account of one L3b0e_8>R  
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按某人指示||列入某人帐户by order and for account of one TtkHMPlm_  
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列入5月份帐目for May account y i$+rPF1  
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编入某中帐项下to pass to the account of||to place to the account of :i&]J$^;  
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寄出清算书to send in an account||to send in render an account D>|`+=1'0"  
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支票薄cheque book kt6)F&;$  
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支票陈票人cheque drawer XP)^81i|  
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持票人cheque holder \-yI dKj  
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不记名支票cheque to bearer||bearer cheque U~D~C~\2;  
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记名支票||认人支票cheque to order qb[hKp5K6  
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到期支票antedated cheque U;W9`JT<.f  
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未到期支票postdated cheque joI)6c  
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保付支票certified cheque f- (i%  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque dGp7EB`  
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普通横线general crossing 6C2~0b   
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特别横线special crossing 36{GZDGQ  
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空白支票blank cheque nsI+04[F  
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失效支票，过期支票stale cheque yU!1q}L!  
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普通支票open cheque ?5EH/yV;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M/6Z,oOU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {|u"I@M*O  
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支票换现金||兑现to cash a cheque esJ7#G xt  
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清理票款to clear a cheque KzVi:Hm  
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保证兑现to certify a cheque _P.I+!w:x  
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填写支票数额to fill up a cheque ~Y x_ 3  
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支票上划线to cross a cheque /Q3>w-h  
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开发支票to make out a cheque \!\:p/f  
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签发支票，开立支票to draw a cheque||to issue a cheque {\(G^B*\  
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透支支票to overdraw a cheque :C_/K(Rkl  
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背书支票to endorse a cheque D;!sH?J@+  
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请付票款||清付票款to pay a cheque||to honour a cheque ]pvHsiI:  
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支票退票to dishonour a cheque $L^%*DkM  
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拒付支票to refuse a cheque Ln#o:"
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拒付支票to stop payment of a cheque "zq'nV=  
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提示要求付款to present for payment k)3N0]q6  
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见票即付持票人payable to bearer f$>_>E  
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支付指定人payable to order |> (Vo@  
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已过期||无效out of date||stale m ^oG9&";  
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请给出票人R/D||refer to drawer }`L;.9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @2"uJ6o  
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文字与数字不一致words and figures differ UhJS=YvT  
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支票 iY`[d sT  
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时间已过account closed )F hbN@3  
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更改处应加盖印章alterations require initials Srw`vql{(  
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时间已过effects not cleared ?6*\M  
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停止付款payment stopped rui
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支票毁损cheque mutilated {6LS$3}VM  
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汇款||寄钱to remit||to send money -^_^ByJe  
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寄票供取款||支票支付to send a cheque for payment <b ~~X`Z  
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寄款人a remitter F'wG%  
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收款人a remittee BSkmFd(*  
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国外汇票foreign Bill $2]>{g  
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国内汇票inland Bill BC#`S&R  
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跟单汇票documentary bill N:KM8PZ&~  
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空头汇票accommodation bill 1"t9x.  
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原始汇票original bill N.|zz)y  
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改写||换新票据renewed bill hBz>E 4mEv  
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即期汇票sight bill||bill on demand 7^!iGhI]r  
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…days after date||…days after date…日后付款 6c>:h)?  
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…months after date||…months after date…月后付款 ?hrz@k|  
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见票后…日付款…days after sight||…days sight ([SJ6ff]&  
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见票后…月付款…months after sight||…months sight Fo0s<YlS-  
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同组票据set of bills VV[Fb9W ;  
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单张汇票sola of exchange||sole of exchange >%N,F`^3  
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远期汇票usance bill||bill at usance !4z vkJO  
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长期汇票long bill 0\k{v  
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短期汇票short bill X #$l7I9H  
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逾期汇票overdue bill s=K?-O  
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宽限日期days of grace U{@2kg-  
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电汇telegraphic transfer （T.T） G2sj<F=AV  
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邮汇postal order||postal note （Am.）||post office order||money order m G+=0Rn^  
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本票promissory note （P/N） rz%^l1@-  
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押汇负责书||押汇保证书letter of hypothecation s+=':Gcb(C  
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副保||抵押品||付属担保物collateral security 'C>sYSL  
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担保书trust receipt||letter of indemnity #veV {,g  
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承兑||认付acceptance ^oW{N  
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单张承兑general acceptance K(WKx7Kky^  
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有条件承兑qualified acceptance NBLjBa%eL  
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附条件认付conditional acceptance q1ZZ T"'  
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部分认付partial acceptance   K{B|