[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。   Ne^md  
会计报表statement of account . 8 [Db1W  
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往来帐目account current }Wxu=b  
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现在往来帐||存款额current accout 1aC?*,e?  
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销货帐account sales .}QR~IR'  
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共同计算帐项joint account q$[x*!~  
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未决帐项outstanding account l1X&Nw1W  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable cC'{+j8-a  
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应收帐||应收未收帐account receivable psb$rbu7[  
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新交易||新帐new account X9^a:
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未决帐||老帐old account qV57P6<  
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现金帐cash account Z_&6<1,H  
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流水帐running account .VF4?~+M-  
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暂记帐||未定帐suspense account 't3/< h<  
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过期帐||延滞帐overdue account||pastdue account 7[)4k7  
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杂项帐户sundry account D@T>z;  
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详细帐单||明细表detail account [bH5
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呆帐bad account pNF L;k+p}  
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会计项目title of account eaQ)r?M  
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会计薄||帐薄account-book aL@myq.  
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营业报告书||损益计算表account of budiness||business report )&[S*g  
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借贷细帐||交验帐account rendered O:'UsI1Y  
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明细帐account stated Jvt| q5  
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与…银行开立一户头to open an account with Y9fktg.  
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与…银行建立交易to keep account with YX38*Ml+V  
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继续记帐to keep account Y 3G$(+i8  
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与…有交易to have an account with 24Lo.  
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作成会计帐||有往来帐项to make out an account with ZaQgSE>Y  
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清算||清理债务to make up an account =pQA!u]QE  
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清洁帐目||与…停止交易to close ones account with /Y:1zLs%  
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结帐to close an account W,~s0a!  
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清理未付款to ask an account||to demand an account gzDH~'8W  
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结清差额to balance the account with /HR9(j6  
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清算to settle an account||to liquidate an account||to square an account FtbqZN[  
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审查帐目||监查帐目to audit an account ZC+F* :$  
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检查帐目to examine an account '~i;g.n=}-  
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转入A的帐户to charge the amount to As account 4?YhqJ  
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以计帐方式付款to pay on account ='f<_FD  
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代理某人||为某人on ones account||on account of one {?*3Ou  
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为自己计算||独立帐目on ones own account %jEdgD%xV  
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由某人收益并负风险on ones account and risk||for ones account and risk ypEcjVPD  
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由某人负担for ones account||for account of one F XJI,(:-  
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按某人指示||列入某人帐户by order and for account of one t{?UNW  
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列入5月份帐目for May account #mY*H^jI]~  
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编入某中帐项下to pass to the account of||to place to the account of 7m0sF<P{g  
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寄出清算书to send in an account||to send in render an account ]0P-?O:  
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支票薄cheque book [O*5\&6  
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支票陈票人cheque drawer ,lSt}Lml  
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持票人cheque holder OI;0dS  
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不记名支票cheque to bearer||bearer cheque O~yPe.  
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记名支票||认人支票cheque to order qPsf
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到期支票antedated cheque 1(0LX^%  
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未到期支票postdated cheque >#).3  
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保付支票certified cheque |x*~PXb  
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未获兑现支票，退票returned cheque j4H]HGHv  
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横线支票crossed cheque y]$%>N0vLX  
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普通横线general crossing ^eke,,~  
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特别横线special crossing ?m5@ 635  
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空白支票blank cheque *aF #on{  
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失效支票，过期支票stale cheque 2 LS
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普通支票open cheque @jb -u 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 OxGKtnAjf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "b)Y5[nW  
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支票换现金||兑现to cash a cheque }pk)\^/w/  
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清理票款to clear a cheque h/` ]=kCl  
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保证兑现to certify a cheque M\4pTcz{  
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填写支票数额to fill up a cheque >TZ 'V,  
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支票上划线to cross a cheque 8:*   
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开发支票to make out a cheque 1<gY  
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签发支票，开立支票to draw a cheque||to issue a cheque $;GH -+  
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透支支票to overdraw a cheque e:W]B)0/e  
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背书支票to endorse a cheque clhmpu  
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请付票款||清付票款to pay a cheque||to honour a cheque l', +l{\Z  
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支票退票to dishonour a cheque HL8onNq  
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拒付支票to refuse a cheque z@za9U`6i  
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拒付支票to stop payment of a cheque G_ -8*.  
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提示要求付款to present for payment 9w)W|9  
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见票即付持票人payable to bearer Jy^.L$bt  
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支付指定人payable to order Am'%tw ~  
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已过期||无效out of date||stale PTS dW~3  
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请给出票人R/D||refer to drawer `erKHZ]S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [_B
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文字与数字不一致words and figures differ TCWt3\  
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支票 4 (c{%%  
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时间已过account closed 0h-'TJg*sk  
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更改处应加盖印章alterations require initials ?hmuAgOtbh  
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时间已过effects not cleared 71+ bn  
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停止付款payment stopped 9;7|MPbR  
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支票毁损cheque mutilated 8l l}"  
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汇款||寄钱to remit||to send money 8-"D.b4  
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寄票供取款||支票支付to send a cheque for payment yvWM]A  
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寄款人a remitter LzQOzl@z  
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收款人a remittee }X/>WiGh:  
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国外汇票foreign Bill E?0Vo%Vh  
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国内汇票inland Bill 8'ut[  
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跟单汇票documentary bill d%K&  
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空头汇票accommodation bill cGyR_8:2cv  
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原始汇票original bill >K<cc#Aa  
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改写||换新票据renewed bill 8!{ }WLwb  
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即期汇票sight bill||bill on demand <TTBIXV  
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…days after date||…days after date…日后付款 :NL[NbQYt  
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…months after date||…months after date…月后付款 $:yI e.F  
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见票后…日付款…days after sight||…days sight e)y+]  

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见票后…月付款…months after sight||…months sight k8!:`jG  
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同组票据set of bills XgyLlp;,O  
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单张汇票sola of exchange||sole of exchange jrxq558  
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远期汇票usance bill||bill at usance (! 8y~n1  
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长期汇票long bill }]M'f:%b  
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短期汇票short bill Q{5.;{/eC  
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逾期汇票overdue bill ]t~'wL#Z  
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宽限日期days of grace +*Fe   
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电汇telegraphic transfer （T.T） cq5^7.  
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邮汇postal order||postal note （Am.）||post office order||money order :yE0DS<_  
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本票promissory note （P/N） =c
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押汇负责书||押汇保证书letter of hypothecation >y,. `ECn  
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副保||抵押品||付属担保物collateral security SkC.A?  
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担保书trust receipt||letter of indemnity +Wgfxk'{  
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承兑||认付acceptance fP6 .  
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单张承兑general acceptance Fa\jVFIQ  
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有条件承兑qualified acceptance WRA(k  
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附条件认付conditional acceptance NZ0?0*  
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部分认付partial acceptance   {~j/sto-: