[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。   UZL-mF:)&  
会计报表statement of account ti<;>P[4  
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往来帐目account current ]'vAeC6{  
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现在往来帐||存款额current accout rm<`H(cT  
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销货帐account sales wh3Wuh?x  
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共同计算帐项joint account 6f J5Y iQ  
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未决帐项outstanding account 3ZAzv en  
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贷方帐项credit account||creditor account &qV_|f;  
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借方帐项debit account||debtor account 2yV{y#\  
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应付帐||应付未付帐account payable A:?w1"7gT  
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应收帐||应收未收帐account receivable Wp=:|J  
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新交易||新帐new account kJ0otr2P  
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未决帐||老帐old account MLn?t^v-  
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现金帐cash account ,,(BW7(  
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流水帐running account 4Bq
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暂记帐||未定帐suspense account nB ,&m&  
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过期帐||延滞帐overdue account||pastdue account b%I2ig  
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杂项帐户sundry account AlT04H
  
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详细帐单||明细表detail account 5I@2UvV8  
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呆帐bad account 
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会计项目title of account fmq9u(! R  
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会计薄||帐薄account-book NX:i]t  
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营业报告书||损益计算表account of budiness||business report WT>2eMK[  
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借贷细帐||交验帐account rendered yPza  
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明细帐account stated )R'~{;z }  
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与…银行开立一户头to open an account with \4OX]{  
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与…银行建立交易to keep account with |[}!E/7>b  
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继续记帐to keep account :v!e8kM\x  
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与…有交易to have an account with yy%'9E ldc  
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作成会计帐||有往来帐项to make out an account with lU[" ZFP  
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清算||清理债务to make up an account A+&^As
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清洁帐目||与…停止交易to close ones account with 7xIXFuu  
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结帐to close an account Pu=,L#+FN  
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清理未付款to ask an account||to demand an account *?a rEYc8  
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结清差额to balance the account with &]'{N69@d?  
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清算to settle an account||to liquidate an account||to square an account *t JgQ[  
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审查帐目||监查帐目to audit an account 9Q<8DMX^  
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检查帐目to examine an account 
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转入A的帐户to charge the amount to As account '@$YX*[
 
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以计帐方式付款to pay on account Fgf5OHX  
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代理某人||为某人on ones account||on account of one M.|cl#  
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为自己计算||独立帐目on ones own account 77F
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由某人收益并负风险on ones account and risk||for ones account and risk S>-x<'Os  
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由某人负担for ones account||for account of one XX85]49`%  
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按某人指示||列入某人帐户by order and for account of one ^#|Sl D]  
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列入5月份帐目for May account Q[j'FtP%  
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编入某中帐项下to pass to the account of||to place to the account of o!]muO*Rm  
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寄出清算书to send in an account||to send in render an account :3J 0Q  
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支票薄cheque book I_1(jaY  
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支票陈票人cheque drawer 3V(]*\L  
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持票人cheque holder TANv)&,|9  
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不记名支票cheque to bearer||bearer cheque lm;Dy*|<  
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记名支票||认人支票cheque to order ]9 JLu8GO  
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到期支票antedated cheque 3s]aXz:  
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未到期支票postdated cheque g"Tb\  
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保付支票certified cheque S-f .NC}:i  
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未获兑现支票，退票returned cheque 'OACbYgG  
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横线支票crossed cheque g kM Q=;Nn  
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普通横线general crossing I}jem  
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特别横线special crossing 7BS5Eq B=  
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空白支票blank cheque f<{f/lU@  
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失效支票，过期支票stale cheque bzXeG;c<7  
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普通支票open cheque 8og8;#mnyr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?Rk[P cX<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges VRZqY7j}g  
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支票换现金||兑现to cash a cheque  I.'/!11>  
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清理票款to clear a cheque t2iQ[`/?~  
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保证兑现to certify a cheque gBO ,  
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填写支票数额to fill up a cheque Dkx}}E:<  
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支票上划线to cross a cheque Peo-t*-06  
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开发支票to make out a cheque m] yUcj{F  
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签发支票，开立支票to draw a cheque||to issue a cheque 052Cf dq  
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透支支票to overdraw a cheque o:&8H>(hn]  
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背书支票to endorse a cheque T`MM<+^G  
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请付票款||清付票款to pay a cheque||to honour a cheque =)G]\W)m  
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支票退票to dishonour a cheque i=*H|)  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque XI|k,Ko<  
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提示要求付款to present for payment _3D9>8tzE7  
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见票即付持票人payable to bearer X(eW +,H  
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支付指定人payable to order ~;]kqYIJ  
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已过期||无效out of date||stale 
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请给出票人R/D||refer to drawer W6}>iB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~##FW|N)  
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文字与数字不一致words and figures differ PuREqa\_[  
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支票 -z+,j(@  
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时间已过account closed &PRoT#,  
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更改处应加盖印章alterations require initials &.?E[db"h  
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时间已过effects not cleared !CX WoM  
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停止付款payment stopped J_Tz\bZ3)  
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支票毁损cheque mutilated   {
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汇款||寄钱to remit||to send money 96<oX:#  
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寄票供取款||支票支付to send a cheque for payment p9?kJKN  
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寄款人a remitter #l4T/`u'9!  
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收款人a remittee 4\&Y;upy+  
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国外汇票foreign Bill /9G72AD !  
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国内汇票inland Bill BNNM$.ZIQ  
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跟单汇票documentary bill dJ6fPB|k  
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空头汇票accommodation bill hOAZvrfQ4  
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原始汇票original bill !B%em%Tv  
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改写||换新票据renewed bill X"r)zCP+t  
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即期汇票sight bill||bill on demand Q p>b  
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…days after date||…days after date…日后付款 XJ4f;U  
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…months after date||…months after date…月后付款 ;3cbXc@]  
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见票后…日付款…days after sight||…days sight sg $db62>  
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见票后…月付款…months after sight||…months sight njy2pDC@  
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同组票据set of bills CjQO5  
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单张汇票sola of exchange||sole of exchange crM5&L9zF  
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远期汇票usance bill||bill at usance 'cs(gc0  
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长期汇票long bill ,&t+D-s<f  
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短期汇票short bill C Bkoky9&  
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逾期汇票overdue bill +94)BxrY  
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宽限日期days of grace F(G..XJQ  
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电汇telegraphic transfer （T.T） &BVH
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邮汇postal order||postal note （Am.）||post office order||money order tDK@?PfKz  
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本票promissory note （P/N） j_8 YFz5  
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押汇负责书||押汇保证书letter of hypothecation :5t4KcQ  
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副保||抵押品||付属担保物collateral security Y <6|z3  
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担保书trust receipt||letter of indemnity }.&nEi`  
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承兑||认付acceptance -$d?e%}#  
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单张承兑general acceptance 7)rQf{q7  
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有条件承兑qualified acceptance c2E /-n4K@  
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附条件认付conditional acceptance +:KZEFY?<  

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部分认付partial acceptance   '}OdF*L