[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。   PW
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会计报表statement of account l37l| xp~  
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往来帐目account current K`cy97  
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现在往来帐||存款额current accout Dzw>[   
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销货帐account sales 8
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共同计算帐项joint account W o$UV  
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未决帐项outstanding account SQf.R%cg$  
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贷方帐项credit account||creditor account cN#f$  
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借方帐项debit account||debtor account \'Ca
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应付帐||应付未付帐account payable V4x6,*)e  
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应收帐||应收未收帐account receivable ^p #bxN")  
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新交易||新帐new account dY]iAJ  
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未决帐||老帐old account #'h(o/hz&&  
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现金帐cash account cjBHczkY  
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流水帐running account /pnQKy.  
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暂记帐||未定帐suspense account ogKd}qTov  
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过期帐||延滞帐overdue account||pastdue account e!*%U=[Q  
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杂项帐户sundry account _<G%  
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详细帐单||明细表detail account &>o?0A6  
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呆帐bad account }x}JzA+2  
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会计项目title of account H)&pay  
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会计薄||帐薄account-book i#y3QCNqf^  
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营业报告书||损益计算表account of budiness||business report 9d!}]+"d42  
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借贷细帐||交验帐account rendered ) <1}`9G  
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明细帐account stated NQ(}rr'.  
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与…银行开立一户头to open an account with NTtRz(  
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与…银行建立交易to keep account with .%4{
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继续记帐to keep account Y)I8(g}0  
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与…有交易to have an account with z!I(B^)BkT  
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作成会计帐||有往来帐项to make out an account with Y(]&j`%  
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清算||清理债务to make up an account 7^J-5lY3S  
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清洁帐目||与…停止交易to close ones account with 0F<O \  
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结帐to close an account >, &6zj  
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清理未付款to ask an account||to demand an account swVq%]')"  
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结清差额to balance the account with e6f!6a+%  
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清算to settle an account||to liquidate an account||to square an account d%9r"=/  
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审查帐目||监查帐目to audit an account 'Z7oPq6  
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检查帐目to examine an account fwIZr~l  
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转入A的帐户to charge the amount to As account UJ)\E ^Hp  
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以计帐方式付款to pay on account r! 5C3  
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代理某人||为某人on ones account||on account of one 1H@GwQ|<=  
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为自己计算||独立帐目on ones own account 9h$-:y3  
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由某人收益并负风险on ones account and risk||for ones account and risk JPiC/  
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由某人负担for ones account||for account of one Uz H)fB  
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按某人指示||列入某人帐户by order and for account of one \x x<\8Qr_  
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列入5月份帐目for May account 89@89-_mC  
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编入某中帐项下to pass to the account of||to place to the account of 6yTL7@V|B  
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寄出清算书to send in an account||to send in render an account ?YgK]IxD  
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支票薄cheque book rem&F'x0V  
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支票陈票人cheque drawer N!"GwH  
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持票人cheque holder  M5exo   
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不记名支票cheque to bearer||bearer cheque  O\]CfzR  
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记名支票||认人支票cheque to order ?_W "=WpC  
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到期支票antedated cheque 9qwVBu ;  
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未到期支票postdated cheque j=dHgnVvj  
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保付支票certified cheque T_jwj N  
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未获兑现支票，退票returned cheque cdzzS?$)  
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横线支票crossed cheque evg i\"  
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普通横线general crossing N1P[&lR  
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特别横线special crossing vh?({A#>.E  
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空白支票blank cheque WF*2^iWJ  
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失效支票，过期支票stale cheque (M.Sl  
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普通支票open cheque HewVwD<C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  A3'i -  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )F4er'  
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支票换现金||兑现to cash a cheque <Er|s^C  
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清理票款to clear a cheque 3eI:$1"Q  
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保证兑现to certify a cheque hs<7(+a  
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填写支票数额to fill up a cheque tJHzhH)  
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支票上划线to cross a cheque 8{Zgvqbb  
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开发支票to make out a cheque NwT3e&u%|  
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签发支票，开立支票to draw a cheque||to issue a cheque O;qS
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透支支票to overdraw a cheque wk8XD( &  
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背书支票to endorse a cheque *]x]U >EF  
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请付票款||清付票款to pay a cheque||to honour a cheque !n)2HDYhx,  
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支票退票to dishonour a cheque q'K=Ly+  
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拒付支票to refuse a cheque =P0~=UP  
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拒付支票to stop payment of a cheque ]'T-6  
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提示要求付款to present for payment \J9@p  
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见票即付持票人payable to bearer 5&+ qX 2b  
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支付指定人payable to order
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已过期||无效out of date||stale WBTX~%*U  
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请给出票人R/D||refer to drawer _~5{l_v|I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8BLtTpu  
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文字与数字不一致words and figures differ Q@/wn  
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支票 eNN%%Q  
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时间已过account closed M<g>z6   
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更改处应加盖印章alterations require initials 7(Y!w8q&^  
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时间已过effects not cleared }UQBaqDH  
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停止付款payment stopped eP[azC"G
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支票毁损cheque mutilated O<."C=1~E  
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汇款||寄钱to remit||to send money Qighvei  
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寄票供取款||支票支付to send a cheque for payment C03ehjT<  
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寄款人a remitter 5JIa?i>B  
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收款人a remittee @M:j~  
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国外汇票foreign Bill )MmMs"Um  
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国内汇票inland Bill b3<<4Vf  
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跟单汇票documentary bill vC&y:XMt,`  
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空头汇票accommodation bill 9@:H9"w  
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原始汇票original bill J$j&j`  
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改写||换新票据renewed bill xHZx5GJp9  
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即期汇票sight bill||bill on demand K3!|k(jt  
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…days after date||…days after date…日后付款  ORp6   
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…months after date||…months after date…月后付款 NnGQ=$e  
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见票后…日付款…days after sight||…days sight _+wv3? c"  
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见票后…月付款…months after sight||…months sight ;!Ojb  
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同组票据set of bills G5kM0vs6L  
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单张汇票sola of exchange||sole of exchange B.
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远期汇票usance bill||bill at usance xQk]a1  
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长期汇票long bill os/~6  
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短期汇票short bill |
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逾期汇票overdue bill "of(,p  
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宽限日期days of grace A0V"5syY  
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电汇telegraphic transfer （T.T） $P866F  
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邮汇postal order||postal note （Am.）||post office order||money order _-o*3gmbQ  
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本票promissory note （P/N） /raM\EyrlP  
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押汇负责书||押汇保证书letter of hypothecation #Vs/1y`()  
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副保||抵押品||付属担保物collateral security j+Y4>fL$  
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担保书trust receipt||letter of indemnity U"%k4]:A  
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承兑||认付acceptance Ook3B  
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单张承兑general acceptance +(/XMx}a  

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有条件承兑qualified acceptance Q,#M 0  
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附条件认付conditional acceptance Jgtvia  
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部分认付partial acceptance   l2VO=RDiW