[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。   *VUD!`F  
会计报表statement of account V=i/cI\  
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往来帐目account current {4F=].!
 
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现在往来帐||存款额current accout >Ut4INV  
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销货帐account sales eu MJ c  
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共同计算帐项joint account 7DZZdH$Fm  
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未决帐项outstanding account v:IpZ;^  
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贷方帐项credit account||creditor account ?3_^SRW&a  
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借方帐项debit account||debtor account WvoJ^{\4N*  
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应付帐||应付未付帐account payable u|+Dqe`  
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应收帐||应收未收帐account receivable YlC$L$%Zd.  
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新交易||新帐new account 3E-dhSz:i  
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未决帐||老帐old account 0: N
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现金帐cash account WkMB  
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流水帐running account 'j9x(T1M1  
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暂记帐||未定帐suspense account NydF'N_1  
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过期帐||延滞帐overdue account||pastdue account YS bS.tq  
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杂项帐户sundry account Xd@ d$  
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详细帐单||明细表detail account )@],0yL  
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呆帐bad account fp?/Dg"49.  
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会计项目title of account 7 &iav2q  
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会计薄||帐薄account-book Tq,dlDDOR  
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营业报告书||损益计算表account of budiness||business report *{(tg~2'(  
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借贷细帐||交验帐account rendered o|APsQE  
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明细帐account stated s;#,c(  
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与…银行开立一户头to open an account with # kgLdd"  
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与…银行建立交易to keep account with F{E`MK~f_  
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继续记帐to keep account pp+z5  
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与…有交易to have an account with ~En]sj  
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作成会计帐||有往来帐项to make out an account with 4'y@ne}g!  
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清算||清理债务to make up an account "}b/[U@>  
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清洁帐目||与…停止交易to close ones account with cvC 7#i[G  
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结帐to close an account 71Y3.1+  
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清理未付款to ask an account||to demand an account bp'\nso/  
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结清差额to balance the account with 2+yti,s+/  
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清算to settle an account||to liquidate an account||to square an account dvLL~VP  
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审查帐目||监查帐目to audit an account EME}G42KN  
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检查帐目to examine an account G1:"Gxja  
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转入A的帐户to charge the amount to As account cRSgP{hy  
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以计帐方式付款to pay on account tdNAR|  
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代理某人||为某人on ones account||on account of one #(-?i\i  
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为自己计算||独立帐目on ones own account +<)H2  
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由某人收益并负风险on ones account and risk||for ones account and risk CIQ9dx7>  
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由某人负担for ones account||for account of one =91f26c!~  
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按某人指示||列入某人帐户by order and for account of one 7lAnGP.;  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of uP1]EA  
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寄出清算书to send in an account||to send in render an account &zHY0
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支票薄cheque book UC!"1)~mt`  

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支票陈票人cheque drawer B";Dj~y  
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持票人cheque holder ^NrC8,p  
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不记名支票cheque to bearer||bearer cheque ZU5;w  
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记名支票||认人支票cheque to order K?=g IC:  
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到期支票antedated cheque wAr
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未到期支票postdated cheque A~8-{F 31  
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保付支票certified cheque D#11 N^-K  
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未获兑现支票，退票returned cheque - S%8  
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横线支票crossed cheque ?YnB:z*eV  
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普通横线general crossing 4M>EQF&  
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特别横线special crossing BtKbX)R$J  
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空白支票blank cheque ''B}^yKEW  
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失效支票，过期支票stale cheque %>,Kd6bdg  
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普通支票open cheque Bk~%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $~:|Vj5iZ\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 79>_aD9  
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支票换现金||兑现to cash a cheque ]f3R;d  
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清理票款to clear a cheque 4z!(!J)  
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保证兑现to certify a cheque *gN
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填写支票数额to fill up a cheque TS;?>J-  
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支票上划线to cross a cheque $rz'Ybs  
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开发支票to make out a cheque #nJ&`woZt  
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签发支票，开立支票to draw a cheque||to issue a cheque Zcxj.F(,  
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透支支票to overdraw a cheque %Dm:|><V$b  
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背书支票to endorse a cheque t+Hx&_pMj  
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请付票款||清付票款to pay a cheque||to honour a cheque ~3s\Q%   
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支票退票to dishonour a cheque 9U~sRj=D  
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拒付支票to refuse a cheque  L\("  
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拒付支票to stop payment of a cheque h5.AM?*TNd  
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提示要求付款to present for payment 5RhP^:i@C  
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见票即付持票人payable to bearer o!ycVY$yW  
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支付指定人payable to order >@c~M  
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已过期||无效out of date||stale >*cg K}!@  
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请给出票人R/D||refer to drawer wx%TQ!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }MV=I$S2U  
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文字与数字不一致words and figures differ rc9Y:(S1l  
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支票 !@vM@Z"  
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时间已过account closed @"E{gM@B  
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更改处应加盖印章alterations require initials 81<0B@E  
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时间已过effects not cleared -d8||X[  
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停止付款payment stopped WgK|r
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支票毁损cheque mutilated @\UoZv(  
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汇款||寄钱to remit||to send money (s\" :5 C  
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寄票供取款||支票支付to send a cheque for payment r 7mg>3  
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寄款人a remitter 0y3<Ho,+$  
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收款人a remittee qWzzUM1=  
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国外汇票foreign Bill l?/.uNw  
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国内汇票inland Bill [?$|   
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跟单汇票documentary bill 2z\4?HJy  
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空头汇票accommodation bill ] _/d  
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原始汇票original bill .=>T yq  
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改写||换新票据renewed bill p.2>
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即期汇票sight bill||bill on demand %(-YOTDr  
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…days after date||…days after date…日后付款 afEp4(X~  
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…months after date||…months after date…月后付款 c=2e?  
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见票后…日付款…days after sight||…days sight Y\T*8\h_[  
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见票后…月付款…months after sight||…months sight F.=uJdl.!  
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同组票据set of bills Et'C4od s  
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单张汇票sola of exchange||sole of exchange ^+[o+  
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远期汇票usance bill||bill at usance v%<_Mh  
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长期汇票long bill 1TQ$(bI  
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短期汇票short bill b=T+#Jb  
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逾期汇票overdue bill d L%
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宽限日期days of grace X}zKV  
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电汇telegraphic transfer （T.T） )Qxv9:X  
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邮汇postal order||postal note （Am.）||post office order||money order UuT[UB=x5  
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本票promissory note （P/N） Bh' vr3|  
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押汇负责书||押汇保证书letter of hypothecation u}%&LI`.  
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副保||抵押品||付属担保物collateral security ''v1P
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担保书trust receipt||letter of indemnity |16 :Zoq  
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承兑||认付acceptance zRJ y3/>  
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单张承兑general acceptance  ^,KR0  
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有条件承兑qualified acceptance k
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附条件认付conditional acceptance twu6z5<!-=  
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部分认付partial acceptance   g^C6"rsnl