[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。   lY8Qy2k|  
会计报表statement of account jWjK-q@Y  

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往来帐目account current h*'5h!  
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现在往来帐||存款额current accout Rla*hc~  
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销货帐account sales ^@cX0_  
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共同计算帐项joint account e/%YruzS  
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未决帐项outstanding account ,)m-nZ5  
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贷方帐项credit account||creditor account &~i &~AJ  
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借方帐项debit account||debtor account LLN^^>5|l  
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应付帐||应付未付帐account payable nr6U> KR^  
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应收帐||应收未收帐account receivable o*8 pM`uw  
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新交易||新帐new account WVFy ZpB  
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未决帐||老帐old account 4\iQ%fb  
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现金帐cash account 4,8 =[  
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流水帐running account .$;GVJ-:5  
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暂记帐||未定帐suspense account 4T-A Wk  
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过期帐||延滞帐overdue account||pastdue account kdq55zTc<6  
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杂项帐户sundry account "a7d`l:  
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详细帐单||明细表detail account x~.U,,1  
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呆帐bad account {I ,
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会计项目title of account .N2Yxty8>  
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会计薄||帐薄account-book  '}=M~
 
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营业报告书||损益计算表account of budiness||business report +gkB  
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借贷细帐||交验帐account rendered 622).N4  
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明细帐account stated
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与…银行开立一户头to open an account with 3 V<8  
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与…银行建立交易to keep account with 6ZE]7~X  
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继续记帐to keep account qr */}F6  
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与…有交易to have an account with "](~VF[J8  
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作成会计帐||有往来帐项to make out an account with  :2?du  
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清算||清理债务to make up an account 5)vXmAD/0  
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清洁帐目||与…停止交易to close ones account with 1@am'#<  
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结帐to close an account UwLa9Dn^  
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清理未付款to ask an account||to demand an account 0P|WoC
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结清差额to balance the account with # RtrHm  
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清算to settle an account||to liquidate an account||to square an account n@*NQ`(_  
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审查帐目||监查帐目to audit an account YcIk{_N3  
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检查帐目to examine an account )0NA*<Q+.  
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转入A的帐户to charge the amount to As account spJB6n(  
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以计帐方式付款to pay on account P5[.
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代理某人||为某人on ones account||on account of one 'E6)6N  
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为自己计算||独立帐目on ones own account <CeDIX t  
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由某人收益并负风险on ones account and risk||for ones account and risk Zd042 %  
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由某人负担for ones account||for account of one syMB~g  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account $6R<)]6  
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编入某中帐项下to pass to the account of||to place to the account of evq*&.6\  
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寄出清算书to send in an account||to send in render an account {]IY;cL  
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支票薄cheque book =v3o)lU  
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支票陈票人cheque drawer k)+{Y v*  
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持票人cheque holder 6PsT])*>DE  
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不记名支票cheque to bearer||bearer cheque `C4(C4u  
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记名支票||认人支票cheque to order 3ko h!q+  
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到期支票antedated cheque %]F/!n  
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未到期支票postdated cheque 0=+feB1T  
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保付支票certified cheque |QZ E  
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未获兑现支票，退票returned cheque xm=Gt$>.o  
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横线支票crossed cheque ;pL!cG@  
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普通横线general crossing k^d^Todq.  
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特别横线special crossing %INkuNa8\  
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空白支票blank cheque 3zmbx~| =\  
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失效支票，过期支票stale cheque )Ft+eMYti[  
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普通支票open cheque Z{t `f[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I5QtPqB>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :+w6 i_\d5  
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支票换现金||兑现to cash a cheque ~xDu2-5  
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清理票款to clear a cheque Al@. KTK  
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保证兑现to certify a cheque NX8hFwR  
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填写支票数额to fill up a cheque f
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支票上划线to cross a cheque 4W49*Je  
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开发支票to make out a cheque Ndb7>"
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签发支票，开立支票to draw a cheque||to issue a cheque d+5~^\lV  
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透支支票to overdraw a cheque 0b n%L~KU  
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背书支票to endorse a cheque &dK !+  
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请付票款||清付票款to pay a cheque||to honour a cheque Yc_(g0NK  
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支票退票to dishonour a cheque my.EvN  
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拒付支票to refuse a cheque hi0HEm\  
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拒付支票to stop payment of a cheque zN4OrG0  
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提示要求付款to present for payment #.bW9j/  
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见票即付持票人payable to bearer Z'JS @dV  
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支付指定人payable to order 5AYOM=O]t  
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已过期||无效out of date||stale #<im?  
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请给出票人R/D||refer to drawer ISbs l=F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yB*,)x0 @  
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文字与数字不一致words and figures differ CLb6XnkcA\  
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支票 ^.SY
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时间已过account closed Y ::0v@&(  
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更改处应加盖印章alterations require initials w2)Ro:G  
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时间已过effects not cleared Lpchla$
 
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停止付款payment stopped <#63tN9  
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支票毁损cheque mutilated &J[a.:..  
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汇款||寄钱to remit||to send money 0P^h6Vat  
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寄票供取款||支票支付to send a cheque for payment prBLNZp  
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寄款人a remitter I0=_=aZO(  
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收款人a remittee 4DXbeQs:  
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国外汇票foreign Bill :fRXLe1=  
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国内汇票inland Bill ~Eut_d  
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跟单汇票documentary bill QWmE:F[M~  
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空头汇票accommodation bill KuNLu31%  
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原始汇票original bill St=nf\P&F  
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改写||换新票据renewed bill b`0tfXzS5  
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即期汇票sight bill||bill on demand PN}+LOD<t  
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…days after date||…days after date…日后付款 tMr7 d  
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…months after date||…months after date…月后付款 h!"2Ux3!x  
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见票后…日付款…days after sight||…days sight 9O[IR)
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见票后…月付款…months after sight||…months sight C|{Sj`,XG  
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同组票据set of bills F?L]D
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单张汇票sola of exchange||sole of exchange Q+CJd>B  
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远期汇票usance bill||bill at usance QE]@xLz  
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长期汇票long bill $KcAB0 B8  
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短期汇票short bill VO#rJ
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逾期汇票overdue bill BD6!,  
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宽限日期days of grace 3j#VKj+Uc  
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电汇telegraphic transfer （T.T） pEB3qGA  
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邮汇postal order||postal note （Am.）||post office order||money order (>`_N%_  
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本票promissory note （P/N） -]%EX:bm  
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押汇负责书||押汇保证书letter of hypothecation 6v@Prw@.b  
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副保||抵押品||付属担保物collateral security vbJ<|#|r-  
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担保书trust receipt||letter of indemnity [[T7s(3  
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承兑||认付acceptance W83d$
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单张承兑general acceptance Z
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有条件承兑qualified acceptance AA-$;s  
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附条件认付conditional acceptance <n_?$ TJ  
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部分认付partial acceptance   hu-]SGb6