[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。   93J)9T  
会计报表statement of account bxN;"{>Xz  
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往来帐目account current *p3P\ H^5  
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现在往来帐||存款额current accout hkJZqUA  
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销货帐account sales =5`@:!t7  
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共同计算帐项joint account w#T,g9  
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未决帐项outstanding account F4Uk+|]Bu  
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贷方帐项credit account||creditor account \DqxS=o;  
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借方帐项debit account||debtor account =LxmzQO#  
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应付帐||应付未付帐account payable rb
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应收帐||应收未收帐account receivable .,Qnn}:l  
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新交易||新帐new account t5X lR]` w  
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未决帐||老帐old account i@5%d!J  
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现金帐cash account jHH   
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流水帐running account  |7zP8  
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暂记帐||未定帐suspense account Gr$*t,ZW  
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过期帐||延滞帐overdue account||pastdue account m}[~A @qD  
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杂项帐户sundry account 7. 9s.*  
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详细帐单||明细表detail account }<ONxg6Kb  
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呆帐bad account ?ZHE8  
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会计项目title of account ]9&q'7*L  
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会计薄||帐薄account-book b^,Mw8KsO  
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营业报告书||损益计算表account of budiness||business report i\Pr3 7 "  
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借贷细帐||交验帐account rendered @SC-vc  
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明细帐account stated R8[iXXjku  
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与…银行开立一户头to open an account with !*?(Q6  
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与…银行建立交易to keep account with /%uZKGP  
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继续记帐to keep account n4vXm
 
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与…有交易to have an account with %on9C`/  
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作成会计帐||有往来帐项to make out an account with vfJ3idvo*w  
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清算||清理债务to make up an account I|F~HUzA"  
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清洁帐目||与…停止交易to close ones account with y\)G7 (  
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结帐to close an account ol?z<53X]  
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清理未付款to ask an account||to demand an account (o x4K{  
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结清差额to balance the account with :]B% >*;}  
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清算to settle an account||to liquidate an account||to square an account ;Cr_NP[8|j  
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审查帐目||监查帐目to audit an account Kk!6B  
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检查帐目to examine an account , @%C8Z  
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转入A的帐户to charge the amount to As account M1AZ}bc0]  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one /]ku$.mr \  
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为自己计算||独立帐目on ones own account 0s860Kn  
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由某人收益并负风险on ones account and risk||for ones account and risk =E;=+eqt  
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由某人负担for ones account||for account of one -L@]I$Yo  
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按某人指示||列入某人帐户by order and for account of one :&Qb>PH[  
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列入5月份帐目for May account n`P`yb\f$  
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编入某中帐项下to pass to the account of||to place to the account of {UP'tXah  
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寄出清算书to send in an account||to send in render an account f.@Xjf  
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支票薄cheque book doLkrEm&
 
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支票陈票人cheque drawer (G#}*  
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持票人cheque holder l$M$o(  
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不记名支票cheque to bearer||bearer cheque pqJ)G;%9  
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记名支票||认人支票cheque to order ai4PM b$p  
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到期支票antedated cheque (]OFS;%  
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未到期支票postdated cheque L7m`HVCt &  
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保付支票certified cheque 9<v}LeX  
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未获兑现支票，退票returned cheque z`OkHX*+2|  
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横线支票crossed cheque } C_
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普通横线general crossing uWTN2jr
 
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特别横线special crossing qC..\{z  
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空白支票blank cheque 7 W{~f?Sh  
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失效支票，过期支票stale cheque =-qf;5[|  
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普通支票open cheque jN6b*-2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZBJ3VK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~ :EW>Fq%i  
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支票换现金||兑现to cash a cheque 3Z1OX]R  
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清理票款to clear a cheque ;v_V+t<$  
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保证兑现to certify a cheque e\9g->D
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填写支票数额to fill up a cheque !)c=1EX]"  
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支票上划线to cross a cheque d0 -~|`5  
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开发支票to make out a cheque a4&:@`=  
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签发支票，开立支票to draw a cheque||to issue a cheque 7tgFDLA  
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透支支票to overdraw a cheque ^VI,C|  
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背书支票to endorse a cheque P^[/Qi}j  
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请付票款||清付票款to pay a cheque||to honour a cheque m<:IFx#  
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支票退票to dishonour a cheque mxJXL":|  
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拒付支票to refuse a cheque S|K}k:v8  
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拒付支票to stop payment of a cheque +\`rmI  
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提示要求付款to present for payment 4D"4zp7  
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见票即付持票人payable to bearer Rj6|Y"gq9  
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支付指定人payable to order CWlW/>yF B  
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已过期||无效out of date||stale -9o{vmB{  
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请给出票人R/D||refer to drawer +K{LQsR]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wss?|XCI  
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文字与数字不一致words and figures differ (-"`,8K 2}  
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支票 keCRvlZ4  
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时间已过account closed 0=![fjm  
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更改处应加盖印章alterations require initials ngUHkpYS5  
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时间已过effects not cleared u%2KwRQ  
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停止付款payment stopped g.C5r]=+&  
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支票毁损cheque mutilated {#hV D4$b  
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汇款||寄钱to remit||to send money Ijedo/  
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寄票供取款||支票支付to send a cheque for payment z<n-Gzwk  
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寄款人a remitter -dRFA2Y  
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收款人a remittee xRxy|x[  
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国外汇票foreign Bill >K)2NLW\xA  
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国内汇票inland Bill 2@LbfoA  
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跟单汇票documentary bill 6STp>@Ch]"  
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空头汇票accommodation bill };katqzEg  
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原始汇票original bill wAF,H8 -DK  
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改写||换新票据renewed bill J;QUPpHZ  
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即期汇票sight bill||bill on demand 0A[esWmP  
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…days after date||…days after date…日后付款 Lp&k3?W  
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…months after date||…months after date…月后付款 bS^WhZy'(  
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见票后…日付款…days after sight||…days sight p*qPcuAA  
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见票后…月付款…months after sight||…months sight jna;0)  
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同组票据set of bills Z"v <0]rN  
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单张汇票sola of exchange||sole of exchange %J7UP4  
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远期汇票usance bill||bill at usance "v]%3i.* -  
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长期汇票long bill VLvS$0(}Z  
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短期汇票short bill \;9W.d1i
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逾期汇票overdue bill "&o,yd%  
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宽限日期days of grace fg*@<'  
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电汇telegraphic transfer （T.T） rpV1y$n<F  
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邮汇postal order||postal note （Am.）||post office order||money order R= 5**  
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本票promissory note （P/N） b{Zpux+  
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押汇负责书||押汇保证书letter of hypothecation ]N)DS+V/  
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副保||抵押品||付属担保物collateral security 0D&>Gyc*0  
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担保书trust receipt||letter of indemnity zqySm)o]  
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承兑||认付acceptance \Ad7 Gi~  
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单张承兑general acceptance hsNWqk qys  
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有条件承兑qualified acceptance _F(P*[[&  
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附条件认付conditional acceptance 3z =^(Y  
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部分认付partial acceptance   s95F#>dr