[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。   `;v5o4.`  
会计报表statement of account 7@u:F?c  
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往来帐目account current %kXg|9Bx!  
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现在往来帐||存款额current accout fZNWJo# `.  
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销货帐account sales rzO5 3\  
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共同计算帐项joint account UWIw/(Mv/]  
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未决帐项outstanding account ]IeyJ  
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贷方帐项credit account||creditor account #57D10j  
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借方帐项debit account||debtor account |x/00XhS  

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应付帐||应付未付帐account payable G~FAChI8![  
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应收帐||应收未收帐account receivable nAY'1!Oi  
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新交易||新帐new account IuN:*P  
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未决帐||老帐old account kD{qW=Lpn  
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现金帐cash account A2{s?L,  
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流水帐running account % >
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暂记帐||未定帐suspense account oJ`cefcWo  
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过期帐||延滞帐overdue account||pastdue account rQM$lJ[x  
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杂项帐户sundry account lVR a{._m  
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详细帐单||明细表detail account d@IV@'Q7u  
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呆帐bad account MF]EX  
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会计项目title of account A[6D40o  
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会计薄||帐薄account-book +%: /!T@@  
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营业报告书||损益计算表account of budiness||business report y)]L>o~  
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借贷细帐||交验帐account rendered 1p }:K`#{  
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明细帐account stated e_Un:r@)  
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与…银行开立一户头to open an account with K|^'`FpPO  
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与…银行建立交易to keep account with 2(5<Wj"  
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继续记帐to keep account 2T >K!jS  
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与…有交易to have an account with eemw I  
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作成会计帐||有往来帐项to make out an account with S%{^@L+V  
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清算||清理债务to make up an account O4lHR6M2  
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清洁帐目||与…停止交易to close ones account with wR]jJbF  
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结帐to close an account #|R#/Yc@Bv  
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清理未付款to ask an account||to demand an account r=74'g  
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结清差额to balance the account with 'h.:-1# L  
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清算to settle an account||to liquidate an account||to square an account K~6,xZlDWM  
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审查帐目||监查帐目to audit an account %pG^8Q()   
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检查帐目to examine an account p'f8?jt  
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转入A的帐户to charge the amount to As account 5x?YFq6k  
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以计帐方式付款to pay on account {'@`:p&3r  
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代理某人||为某人on ones account||on account of one 
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为自己计算||独立帐目on ones own account  ? dh  
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由某人收益并负风险on ones account and risk||for ones account and risk QCAoL.v  
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由某人负担for ones account||for account of one F?+\J =LT  
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按某人指示||列入某人帐户by order and for account of one q,m+W
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列入5月份帐目for May account U[EZ,7n8  
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编入某中帐项下to pass to the account of||to place to the account of zvbO q  
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寄出清算书to send in an account||to send in render an account ,n3e8qd  
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支票薄cheque book $uUR@l  
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支票陈票人cheque drawer 4$+1&
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持票人cheque holder E?- ~*T
 
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不记名支票cheque to bearer||bearer cheque %uw7sG
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记名支票||认人支票cheque to order AO238RC!:  
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到期支票antedated cheque "`NAg  
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未到期支票postdated cheque z HT#bP:o  
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保付支票certified cheque U@9v(TfV  
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未获兑现支票，退票returned cheque S!rVq,| d  
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横线支票crossed cheque *q"1I9zvT  
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普通横线general crossing #jJ0
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特别横线special crossing *{,}pK2*  
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空白支票blank cheque Po&'#TC1  
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失效支票，过期支票stale cheque yuC|_nL  
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普通支票open cheque 5g.w"0MkY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zJ$U5r/u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2I|lY>Z  
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支票换现金||兑现to cash a cheque M2;6Cz>,P  
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清理票款to clear a cheque ~T/tk?:8Vi  
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保证兑现to certify a cheque NB5lxaL  
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填写支票数额to fill up a cheque cj^hwtx   
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支票上划线to cross a cheque Lxv6\3I+  
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开发支票to make out a cheque lon9oraF'  
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签发支票，开立支票to draw a cheque||to issue a cheque  -PU.Uw]  
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透支支票to overdraw a cheque |DP q~l(d  
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背书支票to endorse a cheque *=!r|UdB.  
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请付票款||清付票款to pay a cheque||to honour a cheque V6h8+|hK  
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支票退票to dishonour a cheque =;F7h @:  
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拒付支票to refuse a cheque fU\;\  
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拒付支票to stop payment of a cheque $ER9u2  
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提示要求付款to present for payment  p:eaZ  
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见票即付持票人payable to bearer vA[7i*D{w  
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支付指定人payable to order #yU"n-eLR  
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已过期||无效out of date||stale 3+ 2&9mm  
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请给出票人R/D||refer to drawer &&m1_K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sIl&\g<b  
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文字与数字不一致words and figures differ P"t Dq&  
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支票 tB4yj_ZF  
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时间已过account closed <X
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更改处应加盖印章alterations require initials yX%> %#$  
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时间已过effects not cleared IjQgmS~G  
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停止付款payment stopped aSJD'u4w.a  
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支票毁损cheque mutilated  kE!ky\E  
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汇款||寄钱to remit||to send money De>,i%`Q,D  
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寄票供取款||支票支付to send a cheque for payment 9 i{(GO  
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寄款人a remitter ;vWJOvM2  
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收款人a remittee 1:./f|m  
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国外汇票foreign Bill Z[,
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国内汇票inland Bill L}_VT J  
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跟单汇票documentary bill r/0AM}[!*j  
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空头汇票accommodation bill lYr4gFOs  
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原始汇票original bill 1,we:rwX  
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改写||换新票据renewed bill XXD4T9Wy  
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即期汇票sight bill||bill on demand {7 ](-  
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…days after date||…days after date…日后付款 3q6FV7Fv&b  
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…months after date||…months after date…月后付款 yD0DPtti  
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见票后…日付款…days after sight||…days sight ]9wTAb  
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见票后…月付款…months after sight||…months sight k[*> nE  
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同组票据set of bills "K;""]#wg0  
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单张汇票sola of exchange||sole of exchange P"[{s^mb  
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远期汇票usance bill||bill at usance {Z>Mnw"R  
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长期汇票long bill xA0=C  
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短期汇票short bill i nk
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逾期汇票overdue bill KvO5-g  
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宽限日期days of grace Q+O./1x*,  
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电汇telegraphic transfer （T.T） . \8"f]~  
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邮汇postal order||postal note （Am.）||post office order||money order {??bJRT  
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本票promissory note （P/N） N_l_^yD  
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押汇负责书||押汇保证书letter of hypothecation 7}pg7EF3z  
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副保||抵押品||付属担保物collateral security drbim8!q~  
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担保书trust receipt||letter of indemnity mrig5{  
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承兑||认付acceptance I^[[*Bh*C  
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单张承兑general acceptance *JZlG%z  
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有条件承兑qualified acceptance $weC '-n@  
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附条件认付conditional acceptance (k_9<Yb3  
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部分认付partial acceptance   yI^7sf7k