[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。   %0 (,f  
会计报表statement of account ! 7,rz1s73  
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往来帐目account current @2Xw17[f35  
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现在往来帐||存款额current accout m}w~ d /  
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销货帐account sales [O*5\&6  
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共同计算帐项joint account ,lSt}Lml  
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未决帐项outstanding account @dE|UZ=(  
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贷方帐项credit account||creditor account 3~H_UGw  
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借方帐项debit account||debtor account JSX-iHhW  
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应付帐||应付未付帐account payable pk2OZ,14Mj  
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应收帐||应收未收帐account receivable D?~`L[}I!}  
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新交易||新帐new account {J3;4p- &  
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未决帐||老帐old account d`9%:2qE  
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现金帐cash account K#q1/2  
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流水帐running account ) jBPt&  
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暂记帐||未定帐suspense account %>^CD_[eO  
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过期帐||延滞帐overdue account||pastdue account x*GGO)r  
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杂项帐户sundry account S*,DX~vig  
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详细帐单||明细表detail account nojJGeW%  
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呆帐bad account @H%)!f]zWt  
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会计项目title of account D"kss5>w  
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会计薄||帐薄account-book B->3/dp2c'  
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营业报告书||损益计算表account of budiness||business report cm`Jr#kl{  

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借贷细帐||交验帐account rendered >fG=(1"  
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明细帐account stated Zj,1)ii  
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与…银行开立一户头to open an account with 1+wmR4o  
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与…银行建立交易to keep account with @\{L%y%a0  
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继续记帐to keep account  AT@m_d  
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与…有交易to have an account with b)+nNqY|  
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作成会计帐||有往来帐项to make out an account with Kkfza  
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清算||清理债务to make up an account B{}<DP.  
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清洁帐目||与…停止交易to close ones account with QMO. Bnek  
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结帐to close an account sd5%Szx  
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清理未付款to ask an account||to demand an account H$D),s gv  
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结清差额to balance the account with ?nf!sJ'm  
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清算to settle an account||to liquidate an account||to square an account RpmOg  
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审查帐目||监查帐目to audit an account pY~/<lzW  
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检查帐目to examine an account 8-|| Nh  
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转入A的帐户to charge the amount to As account @ajt D-_2  
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以计帐方式付款to pay on account ,=
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代理某人||为某人on ones account||on account of one v\Y8+dD  
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为自己计算||独立帐目on ones own account '< .gKo  
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由某人收益并负风险on ones account and risk||for ones account and risk ;Yve m  
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由某人负担for ones account||for account of one dW 5@Z-9  
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按某人指示||列入某人帐户by order and for account of one BUs={"Pa  
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列入5月份帐目for May account ;XIDu6  
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编入某中帐项下to pass to the account of||to place to the account of $ ~Ks!8'P  
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寄出清算书to send in an account||to send in render an account - A,UqEt  
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支票薄cheque book ,m Nd#  
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支票陈票人cheque drawer "Q` Le{  
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持票人cheque holder N9#5 P!  
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不记名支票cheque to bearer||bearer cheque dsn(h5,Q'  
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记名支票||认人支票cheque to order tlM >=s'T  
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到期支票antedated cheque ;@*<M
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未到期支票postdated cheque ^#t6/fY.#  
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保付支票certified cheque AyNpY_B0c  
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未获兑现支票，退票returned cheque XmP,3KG2{S  
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横线支票crossed cheque ma xpR>7`j  
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普通横线general crossing }KYOde@  

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特别横线special crossing 2*< PmKI  
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空白支票blank cheque .mNw^>:cq  
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失效支票，过期支票stale cheque P @J)S ?  
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普通支票open cheque -GMaK.4=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E#3tkFF0Z[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `Z#':0Z  
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支票换现金||兑现to cash a cheque >JA>np  
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清理票款to clear a cheque 7SN61)[m  
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保证兑现to certify a cheque 7KGb2V<t  
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填写支票数额to fill up a cheque c<lEFk!g
 
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支票上划线to cross a cheque wv\V&U$  
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开发支票to make out a cheque y<wd~!>Ubu  
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签发支票，开立支票to draw a cheque||to issue a cheque Xh}D_c  
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透支支票to overdraw a cheque Vy|4k2
 
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背书支票to endorse a cheque Gg]Jp:GF  
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请付票款||清付票款to pay a cheque||to honour a cheque #D%6b  
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支票退票to dishonour a cheque LXsZk|IhM  
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拒付支票to refuse a cheque K Z%us6  
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拒付支票to stop payment of a cheque Ziub%C[oV  
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提示要求付款to present for payment Y)$%-'=b+  
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见票即付持票人payable to bearer D/ sYH0.V$  
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支付指定人payable to order >SLmlK  
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已过期||无效out of date||stale 42A'`io[w]  
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请给出票人R/D||refer to drawer ,EVPnH[F~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ j (Q#NFT7  
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支票 ={ -kQq  
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时间已过account closed !L q'o?  
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更改处应加盖印章alterations require initials i>[xN[U(  
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时间已过effects not cleared T+zhj ++  
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停止付款payment stopped |6DJ5VFzD  
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支票毁损cheque mutilated 7][fciZN  
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汇款||寄钱to remit||to send money YQFz6#Ew  
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寄票供取款||支票支付to send a cheque for payment dhxzW@'nIL  
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寄款人a remitter htL1aQ.  
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收款人a remittee KehM.c^  
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国外汇票foreign Bill .E+O,@?<  
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国内汇票inland Bill l
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跟单汇票documentary bill x0{B7/FN  
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空头汇票accommodation bill _=`DzudE  
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原始汇票original bill {{_v.d~1  
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改写||换新票据renewed bill <&+jl($"  
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即期汇票sight bill||bill on demand ZnAQO3%y  
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…days after date||…days after date…日后付款 K re*~ "  
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…months after date||…months after date…月后付款 )=#Js<&3:  
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见票后…日付款…days after sight||…days sight e:4,rfF1  
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见票后…月付款…months after sight||…months sight R)$]r>YZF  
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同组票据set of bills e&8Meiv+d  
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单张汇票sola of exchange||sole of exchange sm G?y
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远期汇票usance bill||bill at usance .=G3wox3  
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长期汇票long bill UA6 C/  
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短期汇票short bill wouk~>Jft  
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逾期汇票overdue bill ]{{%d4  
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宽限日期days of grace )w&|VvM )L  
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电汇telegraphic transfer （T.T） Y Kp@n8A  
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邮汇postal order||postal note （Am.）||post office order||money order 'zMmJl}\vd  
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本票promissory note （P/N） (~F}O  
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押汇负责书||押汇保证书letter of hypothecation 9aI v|cS?  
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副保||抵押品||付属担保物collateral security +
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担保书trust receipt||letter of indemnity ,5t_}d|3C=  
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承兑||认付acceptance X ) = -a  
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单张承兑general acceptance 7Ot&]M
 
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有条件承兑qualified acceptance +>a(9r|:  
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附条件认付conditional acceptance -I#<?=0B  
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部分认付partial acceptance   6BXZGE