[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。   ?(F6#"
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会计报表statement of account cO +qs[ BQ  
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往来帐目account current pG^  
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现在往来帐||存款额current accout 4=.89T#<  
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销货帐account sales t[;LD_  
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共同计算帐项joint account l<LP&  
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未决帐项outstanding account l\!f
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贷方帐项credit account||creditor account )@l %   
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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 vrhT<+ q  
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应收帐||应收未收帐account receivable r6MMCJ|G  
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新交易||新帐new account :Ij{s  
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未决帐||老帐old account Ic"ybj`  
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现金帐cash account "3)C'WlEy/  
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流水帐running account h5{'Q$Erl  
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暂记帐||未定帐suspense account *
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过期帐||延滞帐overdue account||pastdue account '8RsN-w  
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杂项帐户sundry account dh`K`b4I  
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详细帐单||明细表detail account |C;=-|  
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呆帐bad account IXMop7~  
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会计项目title of account w=0(<s2  
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会计薄||帐薄account-book 'Vzp2  
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营业报告书||损益计算表account of budiness||business report $-OA'QwB]  
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借贷细帐||交验帐account rendered 59LZv-l  
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明细帐account stated O%WIf__Q  
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与…银行开立一户头to open an account with {g'(~ qv  
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与…银行建立交易to keep account with aq>k Taz  
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继续记帐to keep account GL>O4S<`  
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与…有交易to have an account with s$zLiQF;  
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作成会计帐||有往来帐项to make out an account with poc`q5i+  
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清算||清理债务to make up an account 3<e=g)F  
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清洁帐目||与…停止交易to close ones account with ^)470K`%)  
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结帐to close an account s-NX 
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清理未付款to ask an account||to demand an account +X\FBvP&  
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结清差额to balance the account with _f7 9wx\B  
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清算to settle an account||to liquidate an account||to square an account FBG4pb9=~  
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审查帐目||监查帐目to audit an account \Zb;'eDv  
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检查帐目to examine an account 44J]I\+  
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转入A的帐户to charge the amount to As account XjBW9a  
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以计帐方式付款to pay on account B 5L2<  
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代理某人||为某人on ones account||on account of one //B&k`u  
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为自己计算||独立帐目on ones own account ^"E^zHM(  
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由某人收益并负风险on ones account and risk||for ones account and risk K&u_R  
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由某人负担for ones account||for account of one #x@$lc=k3  
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按某人指示||列入某人帐户by order and for account of one g_E$=j92v  
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列入5月份帐目for May account &md `$a/  
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编入某中帐项下to pass to the account of||to place to the account of '$Dn
  
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寄出清算书to send in an account||to send in render an account !"AvY
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支票薄cheque book ~i= _J3'  
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支票陈票人cheque drawer ;._ l0Jw  
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持票人cheque holder Q>qUk@  
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不记名支票cheque to bearer||bearer cheque 1dY}\Sp  
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记名支票||认人支票cheque to order n6=By|jRh  
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到期支票antedated cheque ,oe <   
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未到期支票postdated cheque CZe ]kXNv  
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保付支票certified cheque }v;V=%N+v  
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未获兑现支票，退票returned cheque t,Lrfv])  
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横线支票crossed cheque dbLZc$vPj  
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普通横线general crossing H'5)UX@LP  
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特别横线special crossing tFn)aa~L  
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空白支票blank cheque uc{Ihw  
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失效支票，过期支票stale cheque h&iC;yj=  
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普通支票open cheque 539>WyG5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G>=*yqo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =s{>Fsm1  
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支票换现金||兑现to cash a cheque @bLy,Xr&  
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清理票款to clear a cheque Dpac^ST  
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保证兑现to certify a cheque RC"MdcD:]y  
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填写支票数额to fill up a cheque W i.&e  
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支票上划线to cross a cheque R w\gTo  
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开发支票to make out a cheque 2pCaX\t  
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签发支票，开立支票to draw a cheque||to issue a cheque Dy&i&5E.-l  
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透支支票to overdraw a cheque 4_lrg|X1  
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背书支票to endorse a cheque /ns
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请付票款||清付票款to pay a cheque||to honour a cheque g
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支票退票to dishonour a cheque C) s5D  
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拒付支票to refuse a cheque 7]bGc
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拒付支票to stop payment of a cheque 33q}CzK  
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提示要求付款to present for payment &z3o7rif$  
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见票即付持票人payable to bearer 'H!Uh]!  
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支付指定人payable to order ~mxO7cy5Cg  
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已过期||无效out of date||stale # W']6'O  
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请给出票人R/D||refer to drawer oc`H}Wvn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T 5h  H  
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文字与数字不一致words and figures differ L4HI0Mx  
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支票 4B.*g-L   
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时间已过account closed l_p2Riv  
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更改处应加盖印章alterations require initials {<KVx9  
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时间已过effects not cleared 1qA;/-Zr<o  
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停止付款payment stopped upmx $H>  
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支票毁损cheque mutilated N!}f}oF  
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汇款||寄钱to remit||to send money h*\%
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寄票供取款||支票支付to send a cheque for payment TWTb?HP  
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寄款人a remitter $`8wJf9@w  
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收款人a remittee omx=  
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国外汇票foreign Bill u3D)M%e  
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国内汇票inland Bill MdF2Gk-9  
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跟单汇票documentary bill l]SX@zTb  
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空头汇票accommodation bill kx^/*~ex  
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原始汇票original bill /9X7A;O  
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改写||换新票据renewed bill ?JUe uNs9  
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即期汇票sight bill||bill on demand h+ ,@G,|D  
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…days after date||…days after date…日后付款 2AdDIVYC  
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…months after date||…months after date…月后付款 GvAb`c=  
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见票后…日付款…days after sight||…days sight /wv0i3_e  
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见票后…月付款…months after sight||…months sight EM_d8o)`B  
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同组票据set of bills k3|Z7eW}[  
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单张汇票sola of exchange||sole of exchange \<K5ZIWV  
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远期汇票usance bill||bill at usance 3' 'me  
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长期汇票long bill iDD$pd,e\  
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短期汇票short bill 4e  
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逾期汇票overdue bill F[MFx^sT{  
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宽限日期days of grace {G-kNU  
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电汇telegraphic transfer （T.T） @]0%L0u  
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邮汇postal order||postal note （Am.）||post office order||money order 1x^GWtRp  
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本票promissory note （P/N） *ui</+  
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押汇负责书||押汇保证书letter of hypothecation q(}bfIf  
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副保||抵押品||付属担保物collateral security N21smC}  
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担保书trust receipt||letter of indemnity "#48% -'x  
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承兑||认付acceptance e(yh[7p=  
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单张承兑general acceptance }\LQ3y"[  
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有条件承兑qualified acceptance 7o4\oRGV  
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附条件认付conditional acceptance _G0x3  
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部分认付partial acceptance   ctUp=po