[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。   8' K0L(3[  
会计报表statement of account W`z 0"  
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往来帐目account current (k`{*!:1a  
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现在往来帐||存款额current accout l4y{m#/  
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销货帐account sales v4Ga0]VN$8  
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共同计算帐项joint account "YU{Fkl#j  
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未决帐项outstanding account QK`i%TXJ  
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贷方帐项credit account||creditor account nqVZqX@oE  
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借方帐项debit account||debtor account TXXy\$  
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应付帐||应付未付帐account payable 4*.K'(S5fx  
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应收帐||应收未收帐account receivable in`aGFQO  
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新交易||新帐new account YC_5YY(k  
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未决帐||老帐old account KOz(TZ?u  
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现金帐cash account ;Vik5)D2D  
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流水帐running account C; QAT  
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暂记帐||未定帐suspense account `Q3s4VEC  
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过期帐||延滞帐overdue account||pastdue account  c gz
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杂项帐户sundry account \)K^=jM  
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详细帐单||明细表detail account &[NG]V!Oc  
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呆帐bad account K
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会计项目title of account .<tquswg  
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会计薄||帐薄account-book U9D!GKVp  
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营业报告书||损益计算表account of budiness||business report DvvT?K  
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借贷细帐||交验帐account rendered &Ysosy*  
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明细帐account stated dlhdsj:  
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与…银行开立一户头to open an account with L\y;LSTU  
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与…银行建立交易to keep account with CR6R?R3b  
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继续记帐to keep account \P1S|ufv  
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与…有交易to have an account with }Tf9S<xpq3  
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作成会计帐||有往来帐项to make out an account with V+I|1{@i0  
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清算||清理债务to make up an account detwa}h[0  
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清洁帐目||与…停止交易to close ones account with 4lBU#V7  
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结帐to close an account ^h{)Gf,+\  
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清理未付款to ask an account||to demand an account u%.$BD Hg  
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结清差额to balance the account with JA)] _H P  
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清算to settle an account||to liquidate an account||to square an account F^hBtfz  
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审查帐目||监查帐目to audit an account -&<Whhs.@  
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检查帐目to examine an account NMA}Q$o s  
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转入A的帐户to charge the amount to As account L:9F:/G  
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以计帐方式付款to pay on account Sv  &[f}S  
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代理某人||为某人on ones account||on account of one Q:5KZm[[  
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为自己计算||独立帐目on ones own account 3"O>&Q0c  
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由某人收益并负风险on ones account and risk||for ones account and risk "I QlVi  
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由某人负担for ones account||for account of one D&S26jrZ  
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按某人指示||列入某人帐户by order and for account of one i@4~.iZ8  
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列入5月份帐目for May account g>J<%z,}2  
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编入某中帐项下to pass to the account of||to place to the account of l\sU  
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寄出清算书to send in an account||to send in render an account R%'^gFk8  
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支票薄cheque book [h,QBz  
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支票陈票人cheque drawer Iyyh!MVF  
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持票人cheque holder .<Zy|1 4  
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不记名支票cheque to bearer||bearer cheque }5(Ho$S(  
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记名支票||认人支票cheque to order X0n~-m"m  
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到期支票antedated cheque /<]{KI  
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未到期支票postdated cheque 1SR+m >pL  
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保付支票certified cheque .3MIcj=p  
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未获兑现支票，退票returned cheque "1HRLci  
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横线支票crossed cheque PgRDKygE  
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普通横线general crossing >G~R,{6U  
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特别横线special crossing f0BdXsV#g  
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空白支票blank cheque \R3H+W  
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失效支票，过期支票stale cheque /0eYMG+K=  
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普通支票open cheque R%c SJ8O#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &zuG81F6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w/IZDMBf|  
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支票换现金||兑现to cash a cheque wW%4 d  
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清理票款to clear a cheque ~wVd$%7`  
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保证兑现to certify a cheque YX_gb/A  
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填写支票数额to fill up a cheque D91e\|]  
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支票上划线to cross a cheque !XzF67  
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开发支票to make out a cheque A mwa)  
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签发支票，开立支票to draw a cheque||to issue a cheque 0{j&6I2  
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透支支票to overdraw a cheque Tc+gdo>G  
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背书支票to endorse a cheque Q(o!iI:Gts  
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请付票款||清付票款to pay a cheque||to honour a cheque &V)6!,rb  
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支票退票to dishonour a cheque /CIh2 ]#e  
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拒付支票to refuse a cheque [JaS??ig  
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拒付支票to stop payment of a cheque Cz8f1suO4  
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提示要求付款to present for payment ]0r|_)s  
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见票即付持票人payable to bearer I_q~*/<h  
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支付指定人payable to order jp+_@S>  
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已过期||无效out of date||stale _xLHrT!y  
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请给出票人R/D||refer to drawer 5%}wV,Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dC1V-x10ju  
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文字与数字不一致words and figures differ b|5w]<?'  
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支票 %/.a]j!  
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时间已过account closed 6/ `.(fL1  
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更改处应加盖印章alterations require initials jw , izxia  
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时间已过effects not cleared H@uE>  
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停止付款payment stopped _KD5T4FZR  
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支票毁损cheque mutilated /( 6|{B  
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汇款||寄钱to remit||to send money vf~`eT  
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寄票供取款||支票支付to send a cheque for payment nkeI60  
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寄款人a remitter _U)%kY8  
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收款人a remittee G.U5)4_^  
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国外汇票foreign Bill g2p"LWex-  
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国内汇票inland Bill b*,
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跟单汇票documentary bill %3Bpn=k>  
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空头汇票accommodation bill 2>hz_o{5',  
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原始汇票original bill "<l<& qp  
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改写||换新票据renewed bill 8V5a%2eV  
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即期汇票sight bill||bill on demand NW.XA! =E)  
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…days after date||…days after date…日后付款 |pWaBh|r  
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…months after date||…months after date…月后付款 ,86K  
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见票后…日付款…days after sight||…days sight MD'>jO;n  
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见票后…月付款…months after sight||…months sight V-vlTgemwc  
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同组票据set of bills elbG\qXBp  
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单张汇票sola of exchange||sole of exchange xv0M  
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远期汇票usance bill||bill at usance V.,bwPb{9  
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长期汇票long bill ~t9Mh^gij  
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短期汇票short bill p\+6"28{_~  
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逾期汇票overdue bill #>q[oie1e  
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宽限日期days of grace CZfE |T~  
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电汇telegraphic transfer （T.T） ]BfR.,,  
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邮汇postal order||postal note （Am.）||post office order||money order ` @>ZGL:  
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本票promissory note （P/N） h60\ Y 8  
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押汇负责书||押汇保证书letter of hypothecation Yhk6Uog{ 4  
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副保||抵押品||付属担保物collateral security ?.j,Bq5At  
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担保书trust receipt||letter of indemnity _r7=&oL.Q  
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承兑||认付acceptance 8L{$v~
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单张承兑general acceptance aa!a&L|!  
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有条件承兑qualified acceptance WRY~fM  
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附条件认付conditional acceptance fX""xTNPi  
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部分认付partial acceptance   1=i
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