[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。   ^t"iX9  
会计报表statement of account ,hxkk`  
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往来帐目account current @+,pN6}g  
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现在往来帐||存款额current accout 8 (jUe  
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销货帐account sales R! s6% :Yg  
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共同计算帐项joint account _#$9 y1bd  
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未决帐项outstanding account M<?Q4a'Q  
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贷方帐项credit account||creditor account XV>JD/K2  
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借方帐项debit account||debtor account gW(gJ; L,%  
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应付帐||应付未付帐account payable `xS{0P{uj  
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应收帐||应收未收帐account receivable Y o
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新交易||新帐new account 1,y&d}GW  
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未决帐||老帐old account JYqSL)Ta*t  
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现金帐cash account Q<tu)Qo  
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流水帐running account )+I.|5g  
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暂记帐||未定帐suspense account : DG)g3#  
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过期帐||延滞帐overdue account||pastdue account M s9E @E  
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杂项帐户sundry account qL5I#?OMkU  
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详细帐单||明细表detail account 6+rlXmd  
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呆帐bad account #PvB/ 3  
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会计项目title of account Zx }&c |Q  
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会计薄||帐薄account-book 5@Bu99 `  
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营业报告书||损益计算表account of budiness||business report '&O/g<Z}q  
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借贷细帐||交验帐account rendered A?Qa 4i  
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明细帐account stated 31+;]W=  
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与…银行开立一户头to open an account with _STB$cZ  
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与…银行建立交易to keep account with x Ha=3n  
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继续记帐to keep account :A46~UA!$  
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与…有交易to have an account with g o5]<4`r  
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作成会计帐||有往来帐项to make out an account with `D( xv  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with Sydh2d  
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结帐to close an account 
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清理未付款to ask an account||to demand an account v4Zb? Yb  
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结清差额to balance the account with Op.8a`XLt&  
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清算to settle an account||to liquidate an account||to square an account ]e:/ "  
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审查帐目||监查帐目to audit an account cxeghy:;U  
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检查帐目to examine an account 3H\w2V  
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转入A的帐户to charge the amount to As account .%BT,$1K  
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以计帐方式付款to pay on account ! hd</_#  
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代理某人||为某人on ones account||on account of one Kr 'f-{  
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为自己计算||独立帐目on ones own account Kemw^48ts  
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由某人收益并负风险on ones account and risk||for ones account and risk WFR?fDtE  
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由某人负担for ones account||for account of one 1Q;}zHd  
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按某人指示||列入某人帐户by order and for account of one m`#Od^vk  
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列入5月份帐目for May account HD,xY4q&N  
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编入某中帐项下to pass to the account of||to place to the account of dG QG!l+>  
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寄出清算书to send in an account||to send in render an account 7A\Cbu2tf  
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支票薄cheque book #Lsnr.80  

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持票人cheque holder =/<LSeLxH  
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不记名支票cheque to bearer||bearer cheque YDC mI@   
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记名支票||认人支票cheque to order 3X9b2RY*L/  
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到期支票antedated cheque 5<
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未到期支票postdated cheque Ehzo05/!  
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保付支票certified cheque Y`+=p@2O2o  
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未获兑现支票，退票returned cheque Gm*X'[\DD  
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横线支票crossed cheque $R<Me  
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普通横线general crossing \OlmF<~  
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特别横线special crossing RN=` -*E1  
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空白支票blank cheque !8`3GX:B_  
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失效支票，过期支票stale cheque pW4 cX  
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普通支票open cheque HSq}7S&U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \d::l{VB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hMtf.3S7c  
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支票换现金||兑现to cash a cheque 'uy/o)L  
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清理票款to clear a cheque =*Bl|;>6  
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保证兑现to certify a cheque 5h;+Ky!I  
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填写支票数额to fill up a cheque 4>J   
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支票上划线to cross a cheque ElUEteZ  
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开发支票to make out a cheque T1H"\+  
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签发支票，开立支票to draw a cheque||to issue a cheque =9T$Gr  
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透支支票to overdraw a cheque ]kboG%Dl?9  
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背书支票to endorse a cheque 4f<$4d^md  
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请付票款||清付票款to pay a cheque||to honour a cheque V dn&c  
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支票退票to dishonour a cheque +sJrllrE(  
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拒付支票to refuse a cheque &zo|Lfe  
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拒付支票to stop payment of a cheque nWHa.H#  
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提示要求付款to present for payment CoA6  
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见票即付持票人payable to bearer F,'exuZ  
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支付指定人payable to order Kde 9 $  
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已过期||无效out of date||stale b?'yAXk  
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请给出票人R/D||refer to drawer G2FXrkU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Tq4-wE+  
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文字与数字不一致words and figures differ ]:~OG
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时间已过account closed >#y^;/bb  
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更改处应加盖印章alterations require initials Zc`BiLzrIG  
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时间已过effects not cleared 4zo5}L`Y  
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停止付款payment stopped jE/AA!DC#  
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支票毁损cheque mutilated ?CA,  
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汇款||寄钱to remit||to send money u[ Yk  
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寄票供取款||支票支付to send a cheque for payment UaB @  
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寄款人a remitter T]=r Co  
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收款人a remittee 6'Worj  
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国外汇票foreign Bill Ls] g  
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国内汇票inland Bill 4s*ZS}] o  
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跟单汇票documentary bill ry`z(f  
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空头汇票accommodation bill io{@^1ab  
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原始汇票original bill YLzx<~E4a  
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改写||换新票据renewed bill < F.hZGss7  
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即期汇票sight bill||bill on demand jT]0WS-b  
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…days after date||…days after date…日后付款 H
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…months after date||…months after date…月后付款 \Ani}qQ%|  
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见票后…日付款…days after sight||…days sight 65#'\+  
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见票后…月付款…months after sight||…months sight @W[f1  
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同组票据set of bills IJ(  
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单张汇票sola of exchange||sole of exchange XH}\15X  
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远期汇票usance bill||bill at usance ]v]qChZHd  
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长期汇票long bill VFURAYS  
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短期汇票short bill ^h~x)@=  
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逾期汇票overdue bill W;'!g
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宽限日期days of grace  %yW3VL  
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电汇telegraphic transfer （T.T） -EkWs/'h  
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邮汇postal order||postal note （Am.）||post office order||money order >0
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本票promissory note （P/N） uW@oyZ

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押汇负责书||押汇保证书letter of hypothecation aJ-K?xQ  
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副保||抵押品||付属担保物collateral security Gb#Cm]  
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担保书trust receipt||letter of indemnity {*0<T|<n  
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承兑||认付acceptance ;V*R*R  
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单张承兑general acceptance hxVKV?Fl  
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有条件承兑qualified acceptance bJRN;g  
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附条件认付conditional acceptance v(B<Nb  
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部分认付partial acceptance   J pFfzb