[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。   '&,$"QXwE  
会计报表statement of account $}&Y$w>S  
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往来帐目account current KB49~7XjQ@  
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现在往来帐||存款额current accout xrDHXqH  
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销货帐account sales Zyxr#:Qm  
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共同计算帐项joint account '<_nL8A^  
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未决帐项outstanding account yq+'O&+   
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贷方帐项credit account||creditor account v3!oY t:l  
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借方帐项debit account||debtor account eMyh&@7(F  
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应付帐||应付未付帐account payable Bfe#,  
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应收帐||应收未收帐account receivable 4FURm@C6  
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新交易||新帐new account 5{nERKaPf  
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未决帐||老帐old account Vb^P{F  
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现金帐cash account B].
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流水帐running account lId}sf  
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暂记帐||未定帐suspense account )e&U'Fx  
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过期帐||延滞帐overdue account||pastdue account SFhi]48&V
 
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杂项帐户sundry account sa8JN.B  
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详细帐单||明细表detail account U9w0kcUw#J  
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呆帐bad account ^h wF=  
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会计项目title of account RcJ.=?I!  
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会计薄||帐薄account-book Nr~9] S  
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营业报告书||损益计算表account of budiness||business report \Af25Mcf:  
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借贷细帐||交验帐account rendered \ a}6NIo  
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明细帐account stated /
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与…银行开立一户头to open an account with wY$'KmNW  
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与…银行建立交易to keep account with H]]UsY`  
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继续记帐to keep account Q4~/Tl;  
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与…有交易to have an account with U2hPsF4f  
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作成会计帐||有往来帐项to make out an account with pt/UY<@yoN  
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清算||清理债务to make up an account |gV$ks\<  
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清洁帐目||与…停止交易to close ones account with ~ShoU m[  
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结帐to close an account ejFGeR  

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清理未付款to ask an account||to demand an account ~8oti4  
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结清差额to balance the account with  rT#2'-f  
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清算to settle an account||to liquidate an account||to square an account v47S9Vm+  
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审查帐目||监查帐目to audit an account e>zv+9'Q  
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检查帐目to examine an account {0(:5%  
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转入A的帐户to charge the amount to As account vvi[+$M  
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以计帐方式付款to pay on account -qJ%31Mr#  
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代理某人||为某人on ones account||on account of one _\ &N<  
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为自己计算||独立帐目on ones own account wCitQ0?  
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由某人收益并负风险on ones account and risk||for ones account and risk RxB9c(s^@  
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由某人负担for ones account||for account of one /QW-#K|S&  
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按某人指示||列入某人帐户by order and for account of one dRGgiQO  
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列入5月份帐目for May account U3 tA"X.K  
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编入某中帐项下to pass to the account of||to place to the account of  N3m~nEj  
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寄出清算书to send in an account||to send in render an account 0K:3?Ik  
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支票薄cheque book nsjrzO79L8  
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支票陈票人cheque drawer !)//b]  
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持票人cheque holder caD|*.b  
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不记名支票cheque to bearer||bearer cheque f2,\B6+  
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记名支票||认人支票cheque to order +sm9H"_0  
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到期支票antedated cheque !McRtxq?~  
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未到期支票postdated cheque %(d0`9  
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保付支票certified cheque e;r?g67  
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未获兑现支票，退票returned cheque *'\xlsp#  
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横线支票crossed cheque 7&Qf))L  
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普通横线general crossing hw)#TEt   
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特别横线special crossing yd~}CF  
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空白支票blank cheque y8/+kn +  
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失效支票，过期支票stale cheque ;T\'|[bY   
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普通支票open cheque Rw]lW;EN<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NsUP0B}.  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M)Z3q  
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支票换现金||兑现to cash a cheque x)OJ?
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清理票款to clear a cheque ]mdO3P  
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保证兑现to certify a cheque *z6m644H  
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填写支票数额to fill up a cheque iZn<j'u  
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支票上划线to cross a cheque {~{</ g/  
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开发支票to make out a cheque a`_w9r+v  
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签发支票，开立支票to draw a cheque||to issue a cheque *wu|(t_ A  
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透支支票to overdraw a cheque \z[L=  
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背书支票to endorse a cheque mt*/%>@7R  
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请付票款||清付票款to pay a cheque||to honour a cheque aa,^+^J  
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支票退票to dishonour a cheque t:yJ~En]=  
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拒付支票to refuse a cheque R(W}..U0R"  
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拒付支票to stop payment of a cheque f&88N<)  
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提示要求付款to present for payment jV~+=(w)  
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见票即付持票人payable to bearer 35Cm>X  
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支付指定人payable to order ;Wedj\Kkp  
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已过期||无效out of date||stale 2b^E8+r9  
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请给出票人R/D||refer to drawer + 3c (CTz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0+6=ag%  
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文字与数字不一致words and figures differ iKA}??5e  
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支票 gaU1A"S}  
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时间已过account closed mae@ L  
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更改处应加盖印章alterations require initials K-4o_:F  
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时间已过effects not cleared iE,/x^&,&  
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停止付款payment stopped Yk=2ld;;  
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支票毁损cheque mutilated UX@8  
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汇款||寄钱to remit||to send money =PIarUJ  
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寄票供取款||支票支付to send a cheque for payment kS
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寄款人a remitter To =JE}jzo  
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收款人a remittee M sQ=1  
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国外汇票foreign Bill !XQ
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国内汇票inland Bill S#N4!"  
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跟单汇票documentary bill !NTt'4/F{  
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空头汇票accommodation bill
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原始汇票original bill 7uq^TO>9f  
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改写||换新票据renewed bill O6
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即期汇票sight bill||bill on demand 3 uJ?;  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 :(#5%6F  
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见票后…日付款…days after sight||…days sight o_n 3.O=  
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见票后…月付款…months after sight||…months sight Zx)gLD d  
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同组票据set of bills d0;<Cw~Tl  
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单张汇票sola of exchange||sole of exchange q,>4#J[2;s  
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远期汇票usance bill||bill at usance uLSuY}K0  
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长期汇票long bill O3tw@ &k
 
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短期汇票short bill lPw`KW  
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逾期汇票overdue bill H Nd? '  
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宽限日期days of grace #@J{ )  
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电汇telegraphic transfer （T.T） 7sU,<Z/D  
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邮汇postal order||postal note （Am.）||post office order||money order D+y?KihE  
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本票promissory note （P/N） iw{^nSD  
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押汇负责书||押汇保证书letter of hypothecation 1NkJs&  
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副保||抵押品||付属担保物collateral security >
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担保书trust receipt||letter of indemnity hGR
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承兑||认付acceptance t\-|J SZ  
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单张承兑general acceptance V=<AI.Z:w  
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有条件承兑qualified acceptance }=|plz}  
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附条件认付conditional acceptance e xkPu-[W  
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部分认付partial acceptance   jZ''0Lclpc