[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。   $]~|W3\G  
会计报表statement of account {4B7a6
 
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往来帐目account current %:.IG.`d  
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现在往来帐||存款额current accout &`}ACTY'P  
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销货帐account sales 4`p[ t;q  
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共同计算帐项joint account jTN!\RH9NF  
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未决帐项outstanding account v;:. k,E0  
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贷方帐项credit account||creditor account *W<|5<<u@  
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借方帐项debit account||debtor account E|ZLz~  
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应付帐||应付未付帐account payable aZL FsSY  
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应收帐||应收未收帐account receivable ^:]~6p#  
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新交易||新帐new account 2@a]x(  
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未决帐||老帐old account "%)^ :('Ki  
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现金帐cash account 5#$5ct  
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流水帐running account KHt.g`1:R  
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暂记帐||未定帐suspense account 5:~BGK&{Y  
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过期帐||延滞帐overdue account||pastdue account \!,qXfTMB  
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杂项帐户sundry account \k)(:[^FY  
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详细帐单||明细表detail account w65D;9/;  
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呆帐bad account gv,8Wo  
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会计项目title of account 'hl4cHk14  
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会计薄||帐薄account-book iLD:}yK  
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营业报告书||损益计算表account of budiness||business report by8~'?  
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借贷细帐||交验帐account rendered m'P,:S)=  
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明细帐account stated {*J{1)2  
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与…银行开立一户头to open an account with -r!sY+Z>  
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与…银行建立交易to keep account with p 3*y8g-  
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继续记帐to keep account =xq+r]g6  
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与…有交易to have an account with QFtf.")[.  
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作成会计帐||有往来帐项to make out an account with K-CF5i:  
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清算||清理债务to make up an account gL:Vj%c  
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清洁帐目||与…停止交易to close ones account with Dxlpo! ?#  
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结帐to close an account WQ1~9#  
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清理未付款to ask an account||to demand an account (Iz$_(  
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结清差额to balance the account with G)G 257K"~  
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清算to settle an account||to liquidate an account||to square an account  e#t7
  
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审查帐目||监查帐目to audit an account 7a_tT;f;  
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检查帐目to examine an account Bgvv6
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account R ~ZcTY[8  
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代理某人||为某人on ones account||on account of one tg%#W`  
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为自己计算||独立帐目on ones own account YstR T1  
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由某人收益并负风险on ones account and risk||for ones account and risk ~~\C .6c#  
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由某人负担for ones account||for account of one K'_qi8 Z  
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按某人指示||列入某人帐户by order and for account of one \'Q rJ ?D  
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列入5月份帐目for May account H[_i=X3-~  
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编入某中帐项下to pass to the account of||to place to the account of ?Gl]O3@3  
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寄出清算书to send in an account||to send in render an account XkPE%m_5D  
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支票薄cheque book jNvDE}'  
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支票陈票人cheque drawer AU
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持票人cheque holder fDwK5?  
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不记名支票cheque to bearer||bearer cheque Vw|P;LLl`  
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记名支票||认人支票cheque to order ]rG/?1'^i  
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到期支票antedated cheque {Q}F.0Q  
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未到期支票postdated cheque ?<`oKBn  
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保付支票certified cheque gBky
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未获兑现支票，退票returned cheque 2Rt6)hgY  
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横线支票crossed cheque _jc_(;KPF  
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普通横线general crossing &JXb) W  
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特别横线special crossing H %c6I  
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空白支票blank cheque 7o0zny3?  
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失效支票，过期支票stale cheque ^nK<t?KS  
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普通支票open cheque =#/Kg_RKL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SIV !8mz  
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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%
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支票换现金||兑现to cash a cheque QXZyiJX}  
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清理票款to clear a cheque (Kwqa"Hk4{  
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保证兑现to certify a cheque gLB(A\yG  
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填写支票数额to fill up a cheque g5|~i{"0  
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支票上划线to cross a cheque 16zReI(  
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开发支票to make out a cheque "5&"Ij,/  
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签发支票，开立支票to draw a cheque||to issue a cheque =P]Z"Ok  
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透支支票to overdraw a cheque =mO5~~"W+v  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque |%C2 cx  
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支票退票to dishonour a cheque 1'qXT{f/~  
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拒付支票to refuse a cheque f~NS{gL*  
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拒付支票to stop payment of a cheque k|/VNV( =0  
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提示要求付款to present for payment SE+hB  
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见票即付持票人payable to bearer NV* 2  
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支付指定人payable to order FBXktSg  
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已过期||无效out of date||stale 3gUY13C}:p  
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请给出票人R/D||refer to drawer Gd 4S7JE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %unn{92)  
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文字与数字不一致words and figures differ |KhpF1/(  
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支票 xRWfZ3E #  
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时间已过account closed 7KlL%\  
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更改处应加盖印章alterations require initials TgcCR:eL=  
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时间已过effects not cleared aG7Lm2{c"  
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停止付款payment stopped XO;_F"H=  
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支票毁损cheque mutilated :7(fBf5  
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汇款||寄钱to remit||to send money q}_8iDO6  
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寄票供取款||支票支付to send a cheque for payment 'cCM[P+  
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寄款人a remitter ~Xx}:@Ld  
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收款人a remittee "A[.7w  
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国外汇票foreign Bill +sx(q@  
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国内汇票inland Bill &x (D%+  
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跟单汇票documentary bill :tENn r.9v  
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空头汇票accommodation bill \`8$bpW[nS  
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原始汇票original bill C^?/9\  
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改写||换新票据renewed bill B8wG WZ@  
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即期汇票sight bill||bill on demand ./tZ*sP:  
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…days after date||…days after date…日后付款 "Z';nmv'N  
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…months after date||…months after date…月后付款 0#5
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见票后…日付款…days after sight||…days sight !;t6\Z8&  
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见票后…月付款…months after sight||…months sight 5IgO4<B  
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同组票据set of bills Wa!C2n
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单张汇票sola of exchange||sole of exchange 1vh[sKv9%  
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远期汇票usance bill||bill at usance H.Z<T{y;  
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长期汇票long bill iII%!f?{[  
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短期汇票short bill ~A(^<  
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逾期汇票overdue bill i_y%HG  
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宽限日期days of grace {(d 6of`C_  
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电汇telegraphic transfer （T.T） kb\\F:w(W  
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邮汇postal order||postal note （Am.）||post office order||money order E]p Dp /D  
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本票promissory note （P/N） ,9buI='  
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押汇负责书||押汇保证书letter of hypothecation .
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副保||抵押品||付属担保物collateral security aC3Qmo6?m  
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担保书trust receipt||letter of indemnity m-9ChF:U  
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承兑||认付acceptance ^HWa owy=  
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单张承兑general acceptance Xz'o<S  
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有条件承兑qualified acceptance [n$6T  
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附条件认付conditional acceptance WFfn:WSWU  
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部分认付partial acceptance   NqN}] nu6