[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。   ;%PI  
会计报表statement of account y\<\P8X  
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往来帐目account current "ac$S9@~  
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现在往来帐||存款额current accout Pa */&WeB  
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销货帐account sales a VIh|v  
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共同计算帐项joint account Ogp@!  
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未决帐项outstanding account 'klYGp  
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贷方帐项credit account||creditor account T&s}~S=m  
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借方帐项debit account||debtor account :U/x(  
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应付帐||应付未付帐account payable %q_b\K  
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应收帐||应收未收帐account receivable _BBs{47{E  
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新交易||新帐new account KN"<f:u  
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未决帐||老帐old account P ze{5!  
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现金帐cash account Fps:6~gD  
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流水帐running account }<g-0&GLm  
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暂记帐||未定帐suspense account 29r(Y  
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过期帐||延滞帐overdue account||pastdue account tz dh3\6F  
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杂项帐户sundry account 6;#Rd|  
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详细帐单||明细表detail account ]]8^j='P
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呆帐bad account &20}64eW%  
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会计项目title of account %rq/& #jC  
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会计薄||帐薄account-book J3,m{%EtNM  
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营业报告书||损益计算表account of budiness||business report ,@0D_&JAl  
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借贷细帐||交验帐account rendered se&Q\!&M  
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明细帐account stated sX,S]:X  
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与…银行开立一户头to open an account with WWG+0jQ9  
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与…银行建立交易to keep account with QZv}\C-c  
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继续记帐to keep account B\Uocn  
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与…有交易to have an account with W$Sc@!M3{  
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作成会计帐||有往来帐项to make out an account with W(\^6S)  
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清算||清理债务to make up an account +l<l3uBNS  
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清洁帐目||与…停止交易to close ones account with 6|Xe ],u  
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结帐to close an account r$W%d[pB  
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清理未付款to ask an account||to demand an account UX%J?;g  
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结清差额to balance the account with ziC%Q8  
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清算to settle an account||to liquidate an account||to square an account *" + u^  
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审查帐目||监查帐目to audit an account }CL7h;5N 3  
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检查帐目to examine an account 8p]9A,Uq&  
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转入A的帐户to charge the amount to As account VS@e[,  
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以计帐方式付款to pay on account SG]Sx4fg,Y  
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代理某人||为某人on ones account||on account of one VS>xvF  
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为自己计算||独立帐目on ones own account 8N \<o7t%  
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由某人收益并负风险on ones account and risk||for ones account and risk w[C*w\A\M  
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由某人负担for ones account||for account of one z
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按某人指示||列入某人帐户by order and for account of one [:uHe#L  
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列入5月份帐目for May account ) FNn  
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编入某中帐项下to pass to the account of||to place to the account of ] E:NmBN<  
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寄出清算书to send in an account||to send in render an account |1zfXG,R  
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支票薄cheque book N`?|~g3  
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支票陈票人cheque drawer {*P[dyu  
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持票人cheque holder O-[  
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不记名支票cheque to bearer||bearer cheque _VVq&t}  
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记名支票||认人支票cheque to order W@ &a  
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到期支票antedated cheque (xHu@l!]  
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未到期支票postdated cheque A]TEs)#*7)  
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保付支票certified cheque 57EX#:a  
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未获兑现支票，退票returned cheque qB (Pqv  
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横线支票crossed cheque IdN3Ea]  
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普通横线general crossing a#"orc j  
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特别横线special crossing YI ?P@y  
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空白支票blank cheque X=KW >  
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失效支票，过期支票stale cheque { 'tfU  
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普通支票open cheque n)"JMzjQ<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R|$AcNp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YB7n}r23  
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支票换现金||兑现to cash a cheque 'z5jn I  
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清理票款to clear a cheque +4_,, I  
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保证兑现to certify a cheque 3?a`@C&x  
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填写支票数额to fill up a cheque #4O4,F>e  
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支票上划线to cross a cheque ZI!:  
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开发支票to make out a cheque @!fUp b  
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签发支票，开立支票to draw a cheque||to issue a cheque ;7z6B|8  
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透支支票to overdraw a cheque "u7[[.P)  
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背书支票to endorse a cheque XeI2<=@%  
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请付票款||清付票款to pay a cheque||to honour a cheque X6G{. Vh"  
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支票退票to dishonour a cheque r)5xS]  
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拒付支票to refuse a cheque "5V;~}=S  
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拒付支票to stop payment of a cheque PK2;Ywk`  
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提示要求付款to present for payment +-@n}xb@  
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见票即付持票人payable to bearer ~-zTY&c_  
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支付指定人payable to order
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已过期||无效out of date||stale L?[m$l!T}  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -"I$$C  
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文字与数字不一致words and figures differ d&NnpjH}c  
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支票 K<J,n!zc  
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时间已过account closed fY00  
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更改处应加盖印章alterations require initials l}uZxKuYx  
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时间已过effects not cleared OvX&5Q5  
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停止付款payment stopped hQ@k|3=Re  
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支票毁损cheque mutilated s:tX3X  
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汇款||寄钱to remit||to send money w#b@6d  
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寄票供取款||支票支付to send a cheque for payment ^K<3_D>1>  
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寄款人a remitter -P;0<j@6k5  
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收款人a remittee s/7Z.\  
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国外汇票foreign Bill SZKYq8ZA)V  
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国内汇票inland Bill e-rlk5k%f  
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跟单汇票documentary bill fbh,V%t7  
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空头汇票accommodation bill X)KCk2Ax  
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原始汇票original bill ^)-[g  
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改写||换新票据renewed bill (xb2H~WrN  
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即期汇票sight bill||bill on demand (m R)o&Y%,  
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…days after date||…days after date…日后付款 3Z?ornS  
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…months after date||…months after date…月后付款 b o|THS  
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见票后…日付款…days after sight||…days sight %>&ex
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见票后…月付款…months after sight||…months sight ]AYP\\Xi  
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同组票据set of bills q@wD@_  
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单张汇票sola of exchange||sole of exchange .aT@'a{F  
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远期汇票usance bill||bill at usance ." xP{  
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长期汇票long bill gL_1~"3KGC  
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短期汇票short bill 5[4wN( )  
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逾期汇票overdue bill 44u)F@)  
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宽限日期days of grace KyNu8s
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电汇telegraphic transfer （T.T） L?/AKg  
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邮汇postal order||postal note （Am.）||post office order||money order 3Rb#!tx9  
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本票promissory note （P/N） h\[@J rDa  
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押汇负责书||押汇保证书letter of hypothecation nook/7]  
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副保||抵押品||付属担保物collateral security #r#[&b  
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担保书trust receipt||letter of indemnity Z5'^81m$o  
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承兑||认付acceptance ?+.mP]d_  

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单张承兑general acceptance JlnmG<WLT  
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有条件承兑qualified acceptance {j$2=0Cec  
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附条件认付conditional acceptance ?L0;, \-t  
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部分认付partial acceptance   FQ4R>@ @5