[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。   %G >V .d  
会计报表statement of account 4Z<  
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往来帐目account current )!(etB=`y  
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现在往来帐||存款额current accout R~&i8n.  
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销货帐account sales [e+$jsPl  
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共同计算帐项joint account E
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未决帐项outstanding account ,"W.A  
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贷方帐项credit account||creditor account I!1nB\l  
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借方帐项debit account||debtor account B=`"!?we  
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应付帐||应付未付帐account payable +2+wNFU  
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应收帐||应收未收帐account receivable GI:$(<  
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新交易||新帐new account Ag!#epi{0  
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未决帐||老帐old account !7K-Kqn  
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现金帐cash account rGe^$!QB  
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流水帐running account RO"*&o'K'  
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暂记帐||未定帐suspense account c[Mz#BWG  
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过期帐||延滞帐overdue account||pastdue account (pjmE7`"P  
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杂项帐户sundry account %-4e8d74/  
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详细帐单||明细表detail account YJ5;a\QxN  
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呆帐bad account QsmG(1=  
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会计项目title of account 7#,
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会计薄||帐薄account-book TBQ`:`g^m  
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营业报告书||损益计算表account of budiness||business report s8``U~D  
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借贷细帐||交验帐account rendered 0nAeeVz|  
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明细帐account stated {\t:{.F A  
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与…银行开立一户头to open an account with [jumq1  
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与…银行建立交易to keep account with $)@zlnU  
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继续记帐to keep account ]-.Q9cjc$q  
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与…有交易to have an account with +N4h Q"  
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作成会计帐||有往来帐项to make out an account with wU#Q>ut'%  
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清算||清理债务to make up an account QW2% Gv:  
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清洁帐目||与…停止交易to close ones account with |J}~a8o  
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结帐to close an account jEO;  
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清理未付款to ask an account||to demand an account "J{,P9P6  
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结清差额to balance the account with Ta[}k/zW  
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清算to settle an account||to liquidate an account||to square an account zR<jZwo]#  
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审查帐目||监查帐目to audit an account nE n2!)$  
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检查帐目to examine an account W@0(Y9jdg  
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转入A的帐户to charge the amount to As account W.CIyGK  
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以计帐方式付款to pay on account rj5:YQEH;  
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代理某人||为某人on ones account||on account of one 5s|g
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为自己计算||独立帐目on ones own account GS^4tmc  
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由某人收益并负风险on ones account and risk||for ones account and risk w])Sz*J  
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由某人负担for ones account||for account of one RU'J!-w{  
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按某人指示||列入某人帐户by order and for account of one "N;|~S)w!  
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列入5月份帐目for May account +(<f(]bG  
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编入某中帐项下to pass to the account of||to place to the account of nk{1z\D{  
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寄出清算书to send in an account||to send in render an account 3m^BYr*y^  
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支票薄cheque book qRFN@ID$  

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支票陈票人cheque drawer  j0GI[#  
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持票人cheque holder j.
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不记名支票cheque to bearer||bearer cheque Hj!)S&y,$  
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记名支票||认人支票cheque to order Yx"z&J9p  
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到期支票antedated cheque ZeeuH"A  
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未到期支票postdated cheque {OOt+U!  
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保付支票certified cheque nR7\ o(!  
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未获兑现支票，退票returned cheque |$PLZ,  
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横线支票crossed cheque ju#63  
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普通横线general crossing \ax% I)3  
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特别横线special crossing {rT`*P~  
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空白支票blank cheque 6<Z:Xw  
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失效支票，过期支票stale cheque ?^~"x.<nr  
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普通支票open cheque +,Az\aT/%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _m],(J=,z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {yR)}r  
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支票换现金||兑现to cash a cheque s.`d<(X?  
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清理票款to clear a cheque S
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保证兑现to certify a cheque jJ!-hg4?]  
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填写支票数额to fill up a cheque GQ2PmnV+  
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支票上划线to cross a cheque +Y)#yGUn  
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开发支票to make out a cheque =+`j?1  
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签发支票，开立支票to draw a cheque||to issue a cheque (X(1kj3  
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透支支票to overdraw a cheque Ji6`-~ k  
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背书支票to endorse a cheque ?orhJS  
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请付票款||清付票款to pay a cheque||to honour a cheque Kr/h`RM  
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支票退票to dishonour a cheque Er"R;l]xJ  
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拒付支票to refuse a cheque W""*hJ  
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拒付支票to stop payment of a cheque PNbcy!\U  
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提示要求付款to present for payment "($Lx  
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见票即付持票人payable to bearer C5es2!^-]O  
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支付指定人payable to order W?qpnPW  
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已过期||无效out of date||stale ,<@,gZru  
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请给出票人R/D||refer to drawer I %|@3=Yc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fav5e'[$  
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文字与数字不一致words and figures differ tJ=3'?T_k  
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支票 $!!R:Wn/R  
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时间已过account closed TC qkm^xv  
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更改处应加盖印章alterations require initials ]SFWt/<  
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时间已过effects not cleared N0+hej z  
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停止付款payment stopped Le*`r2  
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支票毁损cheque mutilated mge#YV::  
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汇款||寄钱to remit||to send money _B)s=Snx  
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寄票供取款||支票支付to send a cheque for payment vX ?aB!nkw  
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寄款人a remitter rn;<HT  
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收款人a remittee tZbFvk2  
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国外汇票foreign Bill 1I ""X]I_  
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国内汇票inland Bill !$_~x 8K1-  
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跟单汇票documentary bill S#tY@h@XV  
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空头汇票accommodation bill [ 7g><  
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原始汇票original bill ow/U   
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改写||换新票据renewed bill M diwRi  
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即期汇票sight bill||bill on demand J? .F\`N)  
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…days after date||…days after date…日后付款 ]W/>Ldv  
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…months after date||…months after date…月后付款 0mTr-`s  
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见票后…日付款…days after sight||…days sight ^`XCT  
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见票后…月付款…months after sight||…months sight ^AL2H'  
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同组票据set of bills B$XwTJ>  
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单张汇票sola of exchange||sole of exchange 5Sva}9H  
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远期汇票usance bill||bill at usance ]{GDS! )  
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长期汇票long bill V 1/p_)A  
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短期汇票short bill G^;>8 r  
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逾期汇票overdue bill @7<uMasfp  
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宽限日期days of grace ;j%BK(5  
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电汇telegraphic transfer （T.T） wW>fVPr  
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邮汇postal order||postal note （Am.）||post office order||money order T'H::^9:E  
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本票promissory note （P/N） Qf$|_&|  
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押汇负责书||押汇保证书letter of hypothecation x[3A+  
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副保||抵押品||付属担保物collateral security Tr0B[QF  
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担保书trust receipt||letter of indemnity [`RX*OH2  
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承兑||认付acceptance .iX# A<E}  
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单张承兑general acceptance ?';OD3-  
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有条件承兑qualified acceptance \;u@"  
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附条件认付conditional acceptance I`KQ|h0%  
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部分认付partial acceptance   QTX8 L