[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。   qIp`'.#m  
会计报表statement of account ]
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往来帐目account current '(*D3ysU  
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现在往来帐||存款额current accout UzXbaQQ2g  
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销货帐account sales k5M(Ve  
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共同计算帐项joint account 4mg&H0 !  
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未决帐项outstanding account !b=$FOC>  
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贷方帐项credit account||creditor account b
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借方帐项debit account||debtor account &gfQ ZxT  
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应付帐||应付未付帐account payable Fk:(%ci  
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应收帐||应收未收帐account receivable Qt$Q/<8U  
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新交易||新帐new account i%iU_`
 
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未决帐||老帐old account sAxn ; `  
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现金帐cash account |(fWT}tg  
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流水帐running account (|-/S0
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暂记帐||未定帐suspense account J=sQ].EK  
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过期帐||延滞帐overdue account||pastdue account C>HUG  
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杂项帐户sundry account R]dB Uu  
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详细帐单||明细表detail account ,[x'S> N  
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呆帐bad account
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会计项目title of account Eb*DP_  
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会计薄||帐薄account-book v
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营业报告书||损益计算表account of budiness||business report |YH1q1l  
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借贷细帐||交验帐account rendered P~~RK&+i  
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明细帐account stated sh0O~%]g  
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与…银行开立一户头to open an account with NY_Oo!)3  
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与…银行建立交易to keep account with Ouj5NL  
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继续记帐to keep account FrB19  
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与…有交易to have an account with KxY|:-"Tt  
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作成会计帐||有往来帐项to make out an account with 2(UT;PSI  
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清算||清理债务to make up an account i^ 1P6B  
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清洁帐目||与…停止交易to close ones account with ,"&vhgYU  
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结帐to close an account P4s:wuJ^  
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清理未付款to ask an account||to demand an account sjztT<{Q^-  
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结清差额to balance the account with nc([e9_9v  
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清算to settle an account||to liquidate an account||to square an account 6=FF*"-6E  
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审查帐目||监查帐目to audit an account o:m:9d
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检查帐目to examine an account c}$?k@=  
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转入A的帐户to charge the amount to As account ;p)gTQa  
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以计帐方式付款to pay on account V&[|%jm&  
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代理某人||为某人on ones account||on account of one !c'a<{d@  
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为自己计算||独立帐目on ones own account ;IE|XR(  
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由某人收益并负风险on ones account and risk||for ones account and risk NkA|T1w7  
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由某人负担for ones account||for account of one x~Y]c"'D  
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按某人指示||列入某人帐户by order and for account of one -"#;U`.oh7  
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列入5月份帐目for May account `pOiv&>  
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编入某中帐项下to pass to the account of||to place to the account of 1s"6  
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寄出清算书to send in an account||to send in render an account o!dTB,Molr  
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支票薄cheque book 7?Q<kB=f  
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支票陈票人cheque drawer Dh*Uv,  
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持票人cheque holder QI0d:7!W1  
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不记名支票cheque to bearer||bearer cheque >j%HVRW  
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记名支票||认人支票cheque to order *F42GiBZR  
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到期支票antedated cheque Bb_R~1 l  
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未到期支票postdated cheque wi-O}*O   
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保付支票certified cheque aY&He~  
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未获兑现支票，退票returned cheque bKRz=$P?  
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横线支票crossed cheque ]k &Y )  
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普通横线general crossing g?'pb*PR  
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特别横线special crossing A2.
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空白支票blank cheque $Pv;>fHu  
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失效支票，过期支票stale cheque o0t/  
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普通支票open cheque zOO:`^ m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '!Gnr[aR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g!%C_AI   
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支票换现金||兑现to cash a cheque g_{hB5N](7  
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清理票款to clear a cheque _h;#\ )%~  
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保证兑现to certify a cheque J`F][ A  
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填写支票数额to fill up a cheque nU]4)t_o\  
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支票上划线to cross a cheque ,":l >0P[  
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开发支票to make out a cheque doJ\7c5uU  
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签发支票，开立支票to draw a cheque||to issue a cheque ?9<byEO%M  
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透支支票to overdraw a cheque xxnMvL;
 
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背书支票to endorse a cheque /*B^@G|]'  
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请付票款||清付票款to pay a cheque||to honour a cheque dL9QYIfP  
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支票退票to dishonour a cheque &^-quzlZ  
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拒付支票to refuse a cheque v&:R{  
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拒付支票to stop payment of a cheque @C),-TM  
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提示要求付款to present for payment wg? :jK  
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见票即付持票人payable to bearer #vN\]e  
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支付指定人payable to order n*\AB=|X  
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已过期||无效out of date||stale fFQ|dE;cF  
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请给出票人R/D||refer to drawer 9&mSF0q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H]TdW; ZbZ  
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文字与数字不一致words and figures differ w.qtSW6M+  
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支票 qxL\ G &~  
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时间已过account closed ~.a"jYb7A}  
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更改处应加盖印章alterations require initials ]a3$hAcj6"  
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时间已过effects not cleared u{1R=ML  
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停止付款payment stopped UQVL)-Z  
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支票毁损cheque mutilated YAi-eL67l  
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汇款||寄钱to remit||to send money `sjY#U
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寄票供取款||支票支付to send a cheque for payment UmKE]1Yw4r  
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寄款人a remitter q(sTKT[V  
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收款人a remittee c[@_t.%)  
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国外汇票foreign Bill
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国内汇票inland Bill m\teE]8x  
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跟单汇票documentary bill hY}Q|-|  
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空头汇票accommodation bill =%_=!%  
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原始汇票original bill >Eh U{@Y  
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改写||换新票据renewed bill SQMl5d1d:  
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即期汇票sight bill||bill on demand _\AQJ?<M  
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…days after date||…days after date…日后付款 .AN1Yt  
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…months after date||…months after date…月后付款 b'wy{~l@  
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见票后…日付款…days after sight||…days sight w_"d&eYdg0  
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见票后…月付款…months after sight||…months sight m|NZ093d  
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同组票据set of bills ,
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单张汇票sola of exchange||sole of exchange ;R=n<=Axa  
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远期汇票usance bill||bill at usance B/X$ZQ0  
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长期汇票long bill eb7UA=[Z  
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短期汇票short bill 4?Y7.:x  
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逾期汇票overdue bill x[mz`0  
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宽限日期days of grace /KvJjt'8  
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电汇telegraphic transfer （T.T） 0 s+X:*C~  
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邮汇postal order||postal note （Am.）||post office order||money order 7:B/?E  
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本票promissory note （P/N） {9(0s| pr  
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押汇负责书||押汇保证书letter of hypothecation .@fA_8  
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副保||抵押品||付属担保物collateral security Mf14> `<`  
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担保书trust receipt||letter of indemnity WOZuFS13  
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承兑||认付acceptance f I=G>[  
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单张承兑general acceptance 9287&+,0r  
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有条件承兑qualified acceptance $F^VtCx2&  
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附条件认付conditional acceptance ="78#Wfj2  
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部分认付partial acceptance   t@R[:n;+