[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。   ekzjF\!y  
会计报表statement of account }_46y*o8  
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往来帐目account current /! ^P)yU,  
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现在往来帐||存款额current accout 8l 
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销货帐account sales A_r<QYq0|  
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共同计算帐项joint account Xm[Czd]%  
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未决帐项outstanding account Ku%6$C!,  
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贷方帐项credit account||creditor account Q#rt<S1zW  
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借方帐项debit account||debtor account c/$*%J<  
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应付帐||应付未付帐account payable Zps&[;R$-  
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应收帐||应收未收帐account receivable 4[
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新交易||新帐new account Q eK{ MF  
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未决帐||老帐old account o_:Qk;t  
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现金帐cash account Riq|w+Q  
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流水帐running account !c_u-&
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暂记帐||未定帐suspense account w@-b  
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过期帐||延滞帐overdue account||pastdue account Ge~,[If+  
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杂项帐户sundry account :R3P 58>  
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详细帐单||明细表detail account 9C?cm:  
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呆帐bad account 6mAB
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会计项目title of account 'FqEB]gu  
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会计薄||帐薄account-book  /+N|X  
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营业报告书||损益计算表account of budiness||business report ?^Pq/V
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借贷细帐||交验帐account rendered Wge ho  
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明细帐account stated }E,jR
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与…银行开立一户头to open an account with 76$*1jB  
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与…银行建立交易to keep account with k06xz#pL  
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继续记帐to keep account })K J60B  
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与…有交易to have an account with TR~|c|B  
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作成会计帐||有往来帐项to make out an account with (1rJFl!  
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清算||清理债务to make up an account O@nqHZ  
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清洁帐目||与…停止交易to close ones account with 7Pwg+ |  
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结帐to close an account /8=:qIJYA  
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清理未付款to ask an account||to demand an account P`p6J8}4  
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结清差额to balance the account with LE8K)i  
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清算to settle an account||to liquidate an account||to square an account :-w@^mli  
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审查帐目||监查帐目to audit an account GXarUjs  
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检查帐目to examine an account 1a5?)D  
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转入A的帐户to charge the amount to As account Rl y jOf{0  
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以计帐方式付款to pay on account Y=5! QLV4  
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代理某人||为某人on ones account||on account of one ,D:iQDG^  
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为自己计算||独立帐目on ones own account L.SDMz  
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由某人收益并负风险on ones account and risk||for ones account and risk 7J0 ^
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由某人负担for ones account||for account of one ;X+G6F'  
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按某人指示||列入某人帐户by order and for account of one bk/.<Rt  
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列入5月份帐目for May account )fxo )GS  
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编入某中帐项下to pass to the account of||to place to the account of 6&i[g  
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寄出清算书to send in an account||to send in render an account I'KR'1z 9  
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支票薄cheque book &>d:ewM\  
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支票陈票人cheque drawer X
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持票人cheque holder 9`LU=Xv/  
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不记名支票cheque to bearer||bearer cheque ,U|u-.~ZU  

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记名支票||认人支票cheque to order iqU.a/~y  
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到期支票antedated cheque -~rr<D\  
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未到期支票postdated cheque [#H
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保付支票certified cheque d\1:1
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未获兑现支票，退票returned cheque ^c; skV&S  
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横线支票crossed cheque IdQw Lt  
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普通横线general crossing 0qaG#&!  
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特别横线special crossing IdC k  
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空白支票blank cheque '%JMnU  
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失效支票，过期支票stale cheque ?tal/uC  
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普通支票open cheque ^/5E773  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;jY'z5PH5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TTw~.
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支票换现金||兑现to cash a cheque 1J!tcj1(  
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清理票款to clear a cheque YM4U.! 4o  
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保证兑现to certify a cheque \2LA%ZU  
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填写支票数额to fill up a cheque {<V|Gr  
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支票上划线to cross a cheque [4(A458H  
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开发支票to make out a cheque 5;KT -(q~  
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签发支票，开立支票to draw a cheque||to issue a cheque Dqo:X`<bT  
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透支支票to overdraw a cheque cF>;f(X  
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背书支票to endorse a cheque 5<'Jd3N{&  
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请付票款||清付票款to pay a cheque||to honour a cheque #cg@Z  
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支票退票to dishonour a cheque PYRwcJ$b\d  
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拒付支票to refuse a cheque !c;p4B)  
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拒付支票to stop payment of a cheque \VzQ1B>k  
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提示要求付款to present for payment m3ZOq B-  
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见票即付持票人payable to bearer .6]cu{K(  
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支付指定人payable to order ]5M Rp7  
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已过期||无效out of date||stale /IR5[67  
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请给出票人R/D||refer to drawer 1>*<K/\qg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CHSD8D  
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文字与数字不一致words and figures differ B#lj8I^|  
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支票 }|,\?7,  
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时间已过account closed @)Y7GM+^  
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更改处应加盖印章alterations require initials aYX'&k `  
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时间已过effects not cleared h(K4AiGE  
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停止付款payment stopped ^W*)3;5  
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支票毁损cheque mutilated 6XqO'G  
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汇款||寄钱to remit||to send money 8zv6Mx  
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寄票供取款||支票支付to send a cheque for payment "Vy\-^  
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寄款人a remitter =l{KYv  
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收款人a remittee CK x}.<_  
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国外汇票foreign Bill &KwtvUN{  
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国内汇票inland Bill SJ e;T  
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跟单汇票documentary bill o$;x[US  
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空头汇票accommodation bill ~d]7 C l  
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原始汇票original bill 7 |A,GH  
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改写||换新票据renewed bill [sRQd;+  
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即期汇票sight bill||bill on demand +g&W423k_  
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…days after date||…days after date…日后付款 ^}#!?"Y  
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…months after date||…months after date…月后付款 1lM0pl6M  
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见票后…日付款…days after sight||…days sight OX2\H  
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见票后…月付款…months after sight||…months sight .[! ^L  
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同组票据set of bills ;f?bb*1  
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单张汇票sola of exchange||sole of exchange DDEn63{  
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远期汇票usance bill||bill at usance pWqahrWh  
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长期汇票long bill N Jf''e
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短期汇票short bill ,yoT3_%P  
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逾期汇票overdue bill M:~#"lfK  
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宽限日期days of grace bF.Aj8ZQ  
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电汇telegraphic transfer （T.T） _Cxs"to  
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邮汇postal order||postal note （Am.）||post office order||money order $_y"P  
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本票promissory note （P/N） n1QO/1} :  
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押汇负责书||押汇保证书letter of hypothecation l}m@9 ~oC  
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副保||抵押品||付属担保物collateral security *]LM2
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担保书trust receipt||letter of indemnity uwbj`lpf  
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承兑||认付acceptance j
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单张承兑general acceptance +2vcUy  
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有条件承兑qualified acceptance D~-
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附条件认付conditional acceptance $zJ.4NA  
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部分认付partial acceptance   us/x.qPy2