[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。   5Y&s+|   
会计报表statement of account ^f,('0p->  
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往来帐目account current #)BdN  
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现在往来帐||存款额current accout q_N8JQg  
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销货帐account sales RkJ\?  
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共同计算帐项joint account Dc[Qu?]LM  
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未决帐项outstanding account D(&${Mna c  
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贷方帐项credit account||creditor account BcT|TX+ct  
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借方帐项debit account||debtor account L$`!~z1  
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应付帐||应付未付帐account payable kvdzD6T 9  
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应收帐||应收未收帐account receivable s&lZxnIjc  
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新交易||新帐new account S{z%Q  
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未决帐||老帐old account "0g1'az}  
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现金帐cash account o"v> BhpC  
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流水帐running account Gz!72H  
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暂记帐||未定帐suspense account C>@~W(IE  
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过期帐||延滞帐overdue account||pastdue account S
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杂项帐户sundry account mb?DnP,z  
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详细帐单||明细表detail account ?i(Tc
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呆帐bad account ?YgK]IxD  
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会计项目title of account 3VA8K@QiRm  
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会计薄||帐薄account-book Y#{KGVT<  
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营业报告书||损益计算表account of budiness||business report >}u?{_s *0  
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借贷细帐||交验帐account rendered  )Ah  
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明细帐account stated `W?aq]4x5  
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与…银行开立一户头to open an account with qg:1  
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与…银行建立交易to keep account with I^M3>}p  
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继续记帐to keep account ;5"r)F+P  
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与…有交易to have an account with ^;W,:y&  
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作成会计帐||有往来帐项to make out an account with u33+ikYv  
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清算||清理债务to make up an account 4(u+YW GX  
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清洁帐目||与…停止交易to close ones account with wvT!NN K2  
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结帐to close an account biKpV?Dp  
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清理未付款to ask an account||to demand an account Ik;~u8j1e  
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结清差额to balance the account with _QY0j%W  
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清算to settle an account||to liquidate an account||to square an account ':o.vQdJ  
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审查帐目||监查帐目to audit an account ms;Lu-UR  
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检查帐目to examine an account [u)^Q gP  
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转入A的帐户to charge the amount to As account _6=6 b!hD  
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以计帐方式付款to pay on account c/T]=S[  
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代理某人||为某人on ones account||on account of one jew?cnRmd  
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为自己计算||独立帐目on ones own account %\r4c*O1q  
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由某人收益并负风险on ones account and risk||for ones account and risk V\ARe=IWM  
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由某人负担for ones account||for account of one 5Z`f)qE  
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按某人指示||列入某人帐户by order and for account of one Q4c>gds`  
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列入5月份帐目for May account r%_)7Wk*  
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编入某中帐项下to pass to the account of||to place to the account of O]^E%;(]}i  
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寄出清算书to send in an account||to send in render an account B
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支票薄cheque book Ej6vGC.,  
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支票陈票人cheque drawer E(TL+o  
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持票人cheque holder mNcTO0p&  
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不记名支票cheque to bearer||bearer cheque d;;]+%  
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记名支票||认人支票cheque to order "{L%5:H@  
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到期支票antedated cheque $S=lm {  
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未到期支票postdated cheque g3Kc? wTC  
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保付支票certified cheque S-'iOJ1]  
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未获兑现支票，退票returned cheque ]W-:-.prh  
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横线支票crossed cheque 'UW7zL5  
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普通横线general crossing ^<[oKi;>  
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特别横线special crossing m0XK?;\V  
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空白支票blank cheque {u3^#k F  
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失效支票，过期支票stale cheque B5zu?AG  
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普通支票open cheque Pm7,Nq)<>n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $2 ~A^#"0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (#X/sZQh  
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支票换现金||兑现to cash a cheque Yf7n0Etd,  
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清理票款to clear a cheque 6./h0kD`  
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保证兑现to certify a cheque 8/Z JkI  
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填写支票数额to fill up a cheque = 14'R4:  
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支票上划线to cross a cheque ^qy$M>  
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开发支票to make out a cheque 2fFNJ  
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签发支票，开立支票to draw a cheque||to issue a cheque )wCA 8  
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透支支票to overdraw a cheque vObP(@0AM  
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背书支票to endorse a cheque />FrMz8;(  
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请付票款||清付票款to pay a cheque||to honour a cheque &!N5}N&  
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支票退票to dishonour a cheque N+"Y@X yg  
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拒付支票to refuse a cheque E@JxY  
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拒付支票to stop payment of a cheque QKwWX_3%Z]  
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提示要求付款to present for payment awHfd5nRS  
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见票即付持票人payable to bearer SV<*qz  
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支付指定人payable to order ]vXIj0:  
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已过期||无效out of date||stale E&{*{u4  
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请给出票人R/D||refer to drawer \xDu#/^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pEH[fA]  
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文字与数字不一致words and figures differ 7Kk rfJqN  
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支票 c*RZbE9k  
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时间已过account closed u\t[rC=yd  
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更改处应加盖印章alterations require initials .Z%7+[  
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时间已过effects not cleared `3pe\s  
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停止付款payment stopped :&?#~NFH  
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支票毁损cheque mutilated w2+RX-6Ie  
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汇款||寄钱to remit||to send money $XyGCn  
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寄票供取款||支票支付to send a cheque for payment wTIf#y1=9  
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寄款人a remitter {/QpEd>3+  
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收款人a remittee _F@FcFG1Z*  
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国外汇票foreign Bill dcHkb,HsO  
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国内汇票inland Bill 5~rs55W  
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跟单汇票documentary bill <7PtC,74  
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空头汇票accommodation bill 2B!nLLCp+  
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原始汇票original bill 6PPvfD^  
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改写||换新票据renewed bill UI8M<  
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即期汇票sight bill||bill on demand VFYJXR{  
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…days after date||…days after date…日后付款 [6/%ynlP  
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…months after date||…months after date…月后付款 CV& SNA  
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见票后…日付款…days after sight||…days sight 5TnECk  
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见票后…月付款…months after sight||…months sight FD`V39##  
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同组票据set of bills TI*uNS;-  
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单张汇票sola of exchange||sole of exchange f|< *2Mk  
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远期汇票usance bill||bill at usance M"V?fn'  
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长期汇票long bill Uh9$e
 
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短期汇票short bill >Vg<J~[
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逾期汇票overdue bill TYB^CVSZ  
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宽限日期days of grace 8
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电汇telegraphic transfer （T.T） ;up89a
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邮汇postal order||postal note （Am.）||post office order||money order P/0n) Q  
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本票promissory note （P/N） \f%jN1z  
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押汇负责书||押汇保证书letter of hypothecation dx:],VB  
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副保||抵押品||付属担保物collateral security ;JDxl-~  
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担保书trust receipt||letter of indemnity 5H>[@_u+:  
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承兑||认付acceptance @e+QGd;}  
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单张承兑general acceptance l *.#g  
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有条件承兑qualified acceptance hbzU?_}  
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附条件认付conditional acceptance wjQu3 ,Cj  
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部分认付partial acceptance   ]xfu@''