[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。   1ASoH,D/  
会计报表statement of account %=Y=]g2  
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往来帐目account current 1xr2x;  
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现在往来帐||存款额current accout :cf#Tpq"  
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销货帐account sales 7X)4ec9H\  

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共同计算帐项joint account ~9"c6
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未决帐项outstanding account #hP>IU  
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贷方帐项credit account||creditor account -:kIIK   
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借方帐项debit account||debtor account $ai;8)C6  

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应付帐||应付未付帐account payable 1Vx5tOq  
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应收帐||应收未收帐account receivable r6R@"1/  
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新交易||新帐new account ?z <-Ww  
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未决帐||老帐old account G%, RD}D  
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现金帐cash account YaL:6[6  
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流水帐running account 7(oA(l1V  
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暂记帐||未定帐suspense account C\aHr!  
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过期帐||延滞帐overdue account||pastdue account \gB~0@[\7  
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杂项帐户sundry account la)^`STh  
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详细帐单||明细表detail account <nN.$4~X  
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呆帐bad account xY#J((-iH  
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会计项目title of account 1:<(Q2X%  
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会计薄||帐薄account-book N 0-J=2  
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营业报告书||损益计算表account of budiness||business report VOZxLyj^9  
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借贷细帐||交验帐account rendered GT)7VFrL  
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明细帐account stated 0bM_EC  
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与…银行开立一户头to open an account with L;u5  
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与…银行建立交易to keep account with GT6i9*tb#  
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继续记帐to keep account t_w\k_ T  
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与…有交易to have an account with T@U,<[,   
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作成会计帐||有往来帐项to make out an account with 8IRKCuV  
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清算||清理债务to make up an account ^ExuIe  
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清洁帐目||与…停止交易to close ones account with CU\gx*=E  
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结帐to close an account [;Lgbgt3f  
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清理未付款to ask an account||to demand an account qzbW0AM[M  
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结清差额to balance the account with @ewaj!  
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清算to settle an account||to liquidate an account||to square an account :cWU,
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审查帐目||监查帐目to audit an account 4h|*r !  
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检查帐目to examine an account VqW5VLa  
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转入A的帐户to charge the amount to As account z~ vcwiYAP  
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以计帐方式付款to pay on account 9h\RXVk{tA  
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代理某人||为某人on ones account||on account of one ]#f%Dku.m  
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为自己计算||独立帐目on ones own account JH]S'5X8K  
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由某人收益并负风险on ones account and risk||for ones account and risk E8
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由某人负担for ones account||for account of one }wiyEVAh{  
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按某人指示||列入某人帐户by order and for account of one vO2WZ7E!  
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列入5月份帐目for May account D(']k?  
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编入某中帐项下to pass to the account of||to place to the account of RR[zvH} E  
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寄出清算书to send in an account||to send in render an account S=) c7t?a  
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支票薄cheque book 5xdeuBEY8  
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支票陈票人cheque drawer j8Z;}P s  
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持票人cheque holder [k%hl`}  
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不记名支票cheque to bearer||bearer cheque ~;CNWJtcf(  
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记名支票||认人支票cheque to order O>pX(DS L  
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到期支票antedated cheque !0?o3,of-  
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未到期支票postdated cheque }~zDcj_  
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保付支票certified cheque +7w5m  
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未获兑现支票，退票returned cheque ;=0mL,  
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横线支票crossed cheque WRu(F54Sk  
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普通横线general crossing p*lP9[7  
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特别横线special crossing -&7?!<f
 
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空白支票blank cheque ,V 52Fj  
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失效支票，过期支票stale cheque Kt*b) <  
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普通支票open cheque Yf9E0po  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v[uVAbfQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  &_Cc  
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支票换现金||兑现to cash a cheque BEb?jRMjLg  
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清理票款to clear a cheque X~VI}dJ  
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保证兑现to certify a cheque Y S7lB  
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填写支票数额to fill up a cheque c}OveR$'&  

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支票上划线to cross a cheque 4ZUtK/i+r  
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开发支票to make out a cheque z@IG"D  
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签发支票，开立支票to draw a cheque||to issue a cheque )2"g)9!  
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透支支票to overdraw a cheque o Vk!C a  
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背书支票to endorse a cheque >,zU=I?9Y  
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请付票款||清付票款to pay a cheque||to honour a cheque 4mW$+lzn  
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支票退票to dishonour a cheque hH>a{7V  
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拒付支票to refuse a cheque i885T'  
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拒付支票to stop payment of a cheque h{HpI 0q4  
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提示要求付款to present for payment 6&E[hvu  
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见票即付持票人payable to bearer BHz_1+d  
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支付指定人payable to order r!{i2I|  
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已过期||无效out of date||stale zBI2cB8;P  
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请给出票人R/D||refer to drawer S~z$=IiB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^|U5
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文字与数字不一致words and figures differ * kL> 9  
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支票 kotKKs   
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时间已过account closed D@{m
  
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更改处应加盖印章alterations require initials N1n\tA?  
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时间已过effects not cleared !"08TCc<  
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停止付款payment stopped  %74f6\  
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支票毁损cheque mutilated =/xXB  
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汇款||寄钱to remit||to send money lm'.G99{  
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寄票供取款||支票支付to send a cheque for payment b]8\%=d  
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寄款人a remitter x||b:2  
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收款人a remittee SYOU&*  
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国外汇票foreign Bill 4T<dI6I0  
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国内汇票inland Bill ~-(X\:z}  
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跟单汇票documentary bill Cmj `WSSa  
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空头汇票accommodation bill &cx]7
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原始汇票original bill 3dI(gm6  
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改写||换新票据renewed bill (pQ$<c  
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即期汇票sight bill||bill on demand %u$dN9cw  
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…days after date||…days after date…日后付款 'P)[=+O?t  
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…months after date||…months after date…月后付款 M7IQJFra  
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见票后…日付款…days after sight||…days sight  PYYO-Twg  
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见票后…月付款…months after sight||…months sight ]r1
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同组票据set of bills 38q0iAH  
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单张汇票sola of exchange||sole of exchange 1]XIF?_Dm  
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远期汇票usance bill||bill at usance #8jH_bi  
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长期汇票long bill U_,K_6vj  
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短期汇票short bill /L"&'~  
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逾期汇票overdue bill Uyyw'Ni  
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宽限日期days of grace t |zLR  
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电汇telegraphic transfer （T.T） ,Pd2ZfZ  
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邮汇postal order||postal note （Am.）||post office order||money order gB@Wv91  
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本票promissory note （P/N） tgYIM`f  
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押汇负责书||押汇保证书letter of hypothecation Va/p   
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副保||抵押品||付属担保物collateral security !J'xk  
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担保书trust receipt||letter of indemnity z[ ;{p.W  
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承兑||认付acceptance Ahq^dx#o  
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单张承兑general acceptance XfsCu>  
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有条件承兑qualified acceptance 3P6!j
  
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附条件认付conditional acceptance M3F8@|2  
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部分认付partial acceptance   i]$7w! r&