[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。  
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会计报表statement of account +?:7O=Y  
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往来帐目account current %+j8["VEC  
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现在往来帐||存款额current accout L;*ljZ^c  
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销货帐account sales LS7, a|  
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共同计算帐项joint account l|/ep:x8  
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未决帐项outstanding account ~F4fFQ-yy  
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贷方帐项credit account||creditor account w2 a
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借方帐项debit account||debtor account hp#W9@NR  
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应付帐||应付未付帐account payable |N%fMPK a  
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应收帐||应收未收帐account receivable N+Y]s t+  
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新交易||新帐new account '}fzX2Q#  
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未决帐||老帐old account +kzo*zW$L  
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现金帐cash account WU71/PYm`  
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流水帐running account n ~shK<!C  
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暂记帐||未定帐suspense account )N7Y^CN~  
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过期帐||延滞帐overdue account||pastdue account B56L1^7  
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杂项帐户sundry account ;<j0f~G`  
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详细帐单||明细表detail account 8B\2Zfe  
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呆帐bad account Q9Kve3u-i  
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会计项目title of account xKuRh}^K  
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会计薄||帐薄account-book M%2+y5   
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营业报告书||损益计算表account of budiness||business report DAcQz4T`  
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借贷细帐||交验帐account rendered ` (_s|-$  
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明细帐account stated ca7=V/i_a{  
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与…银行开立一户头to open an account with [RLN;(0n  
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与…银行建立交易to keep account with -likj#Z  
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继续记帐to keep account :.Jf0  
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与…有交易to have an account with E"qRw_ ~t  
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作成会计帐||有往来帐项to make out an account with tzZ`2pSh  
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清算||清理债务to make up an account ^(vs.U^U<  
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清洁帐目||与…停止交易to close ones account with !W5 (  
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结帐to close an account `|{-+m  
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清理未付款to ask an account||to demand an account coW:DFX  
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结清差额to balance the account with c6h.iBJ
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清算to settle an account||to liquidate an account||to square an account '[AlhBX  
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审查帐目||监查帐目to audit an account )
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检查帐目to examine an account >V-A;S:  
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转入A的帐户to charge the amount to As account IwQ"eUnK  
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以计帐方式付款to pay on account }AB,8n`  
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代理某人||为某人on ones account||on account of one bo2H]PL*  
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为自己计算||独立帐目on ones own account HVi 'eNgo  
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由某人收益并负风险on ones account and risk||for ones account and risk cz >V8  
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由某人负担for ones account||for account of one m8A#~i .  
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按某人指示||列入某人帐户by order and for account of one YmL06<Mh  
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列入5月份帐目for May account 3 }duG/  
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编入某中帐项下to pass to the account of||to place to the account of @Xt*Snd  
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寄出清算书to send in an account||to send in render an account ,c;Kzp>e  
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支票薄cheque book Z_$%.  
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支票陈票人cheque drawer 52%2R]G!  
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持票人cheque holder B-xGX$<z  
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不记名支票cheque to bearer||bearer cheque SON-Z
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记名支票||认人支票cheque to order 7r7YNn/?  
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到期支票antedated cheque pM+ AjPr  
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未到期支票postdated cheque /$ w%Q-p  
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保付支票certified cheque tWJZoD6}h  
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未获兑现支票，退票returned cheque 5-|:^hU9  
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横线支票crossed cheque ; ^*}#Xd  
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普通横线general crossing l>2E (Y|  
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特别横线special crossing JUsQ,ETn  
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空白支票blank cheque HD@$t )mn  
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失效支票，过期支票stale cheque ++bf#qS<8D  
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普通支票open cheque )s)I2Z+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o906/5M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {i1|R"ta  
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支票换现金||兑现to cash a cheque 4ae `pAu  
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清理票款to clear a cheque H;D>|q  
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保证兑现to certify a cheque xpNH?#&  
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填写支票数额to fill up a cheque @(
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支票上划线to cross a cheque `+`Z7  
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开发支票to make out a cheque @)IjNplYkw  
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签发支票，开立支票to draw a cheque||to issue a cheque w^(<N7B3T  
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透支支票to overdraw a cheque (VS5V31"  
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背书支票to endorse a cheque U!T~!C^  
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请付票款||清付票款to pay a cheque||to honour a cheque ()`7L|(`;q  
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支票退票to dishonour a cheque $J4 *U  
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拒付支票to refuse a cheque aF8fqu\  
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拒付支票to stop payment of a cheque Y_}mYvJW  
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提示要求付款to present for payment n 9\ C2r  
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见票即付持票人payable to bearer wNq;;AJ$  
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支付指定人payable to order f5F@^QXQ  
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已过期||无效out of date||stale rxr{/8%f%  
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请给出票人R/D||refer to drawer 17D"cP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'jmTXWq*  
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文字与数字不一致words and figures differ :k7uGD  
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支票 QF-LU  
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时间已过account closed i.=w]S j  
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更改处应加盖印章alterations require initials Wqc)Fv70m  
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时间已过effects not cleared Gq_-Val]"  
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停止付款payment stopped V?Z. \~
 
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支票毁损cheque mutilated i:rFQ8I  
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汇款||寄钱to remit||to send money c~{9a_G  
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寄票供取款||支票支付to send a cheque for payment {o!KhF:[  
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寄款人a remitter 4(Ov1a>  
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收款人a remittee Eo\UAc  
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国外汇票foreign Bill Z4A!U~  
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国内汇票inland Bill J4"mK1N(  
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跟单汇票documentary bill !).}u,*'no  
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空头汇票accommodation bill 6`0m ta Q  
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原始汇票original bill 'WI^
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改写||换新票据renewed bill :9R=]#uD  
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即期汇票sight bill||bill on demand (x"BR  
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…days after date||…days after date…日后付款 5GA\xM-  
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…months after date||…months after date…月后付款 &O)
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见票后…日付款…days after sight||…days sight QDT
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见票后…月付款…months after sight||…months sight 7_wJpTz  
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同组票据set of bills QC0!p"  
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单张汇票sola of exchange||sole of exchange IN7<@OS7  
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远期汇票usance bill||bill at usance s$
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长期汇票long bill va|rO#.=  
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短期汇票short bill uXQ >WI@eF  
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逾期汇票overdue bill o%y;(|4t >  
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宽限日期days of grace Zv qn%K],  
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电汇telegraphic transfer （T.T） ^m7~:=K7WG  
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邮汇postal order||postal note （Am.）||post office order||money order TYjA:d9YH  
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本票promissory note （P/N） .Gb+\E{M  
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押汇负责书||押汇保证书letter of hypothecation b;9
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副保||抵押品||付属担保物collateral security Q e1oT)  
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担保书trust receipt||letter of indemnity (;6s)z  
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承兑||认付acceptance a0d ,

 
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单张承兑general acceptance N&;\PfG  

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有条件承兑qualified acceptance T_L6 t66I  
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附条件认付conditional acceptance kEK[\f VE  
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部分认付partial acceptance   bf98B4<