[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。   H@Dpht>[  
会计报表statement of account ?=VvFfv%  
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往来帐目account current %6UF%dbYH`  
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现在往来帐||存款额current accout /*K2i5&X  
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销货帐account sales al2t\Iq90  
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共同计算帐项joint account t]/eCsR  
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未决帐项outstanding account OQVrg2A%(  
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贷方帐项credit account||creditor account 8Zv``t61  
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借方帐项debit account||debtor account NGx3f3 9  
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应付帐||应付未付帐account payable ?,} u6tH  
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应收帐||应收未收帐account receivable odRiCiMH  
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新交易||新帐new account 9&6juL  
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未决帐||老帐old account Ndmt$(b  
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现金帐cash account Gp"GTP T{  
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流水帐running account Zt=|q
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暂记帐||未定帐suspense account .~z'm$s1o  
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过期帐||延滞帐overdue account||pastdue account .[|UNg  
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杂项帐户sundry account |,8z"g  
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详细帐单||明细表detail account >{#JIG.  
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呆帐bad account rxY|&!f  
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会计项目title of account N0`
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会计薄||帐薄account-book U,P_bz*)  
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营业报告书||损益计算表account of budiness||business report C]^ Ep
  
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借贷细帐||交验帐account rendered !_I1=yi  
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明细帐account stated }=R]<`Sj.j  
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与…银行开立一户头to open an account with D9rQ%|}S  
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与…银行建立交易to keep account with =SDex.ZK]
 
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继续记帐to keep account C{)1#<`  
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与…有交易to have an account with T,38Pu@r  
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作成会计帐||有往来帐项to make out an account with e=amh  
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清算||清理债务to make up an account '|yx
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清洁帐目||与…停止交易to close ones account with bpu`'Vx  
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结帐to close an account p.8bX  
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清理未付款to ask an account||to demand an account lZzW- %K  
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结清差额to balance the account with |mT%IR  
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清算to settle an account||to liquidate an account||to square an account VoCg,gow   
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审查帐目||监查帐目to audit an account Fg
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检查帐目to examine an account ^[hAj>7_8$  
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转入A的帐户to charge the amount to As account b'4a;k!rS  
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以计帐方式付款to pay on account r3V1l
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代理某人||为某人on ones account||on account of one @$slGY  
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为自己计算||独立帐目on ones own account Q#MB=:0{  
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由某人收益并负风险on ones account and risk||for ones account and risk tSy 9v  
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由某人负担for ones account||for account of one f@}>:x  
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按某人指示||列入某人帐户by order and for account of one e&sH<hWR  
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列入5月份帐目for May account $ :I{  
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编入某中帐项下to pass to the account of||to place to the account of B=KrJ{&!  
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寄出清算书to send in an account||to send in render an account )\yK61aX  
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支票薄cheque book & ~2m@X(o  
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支票陈票人cheque drawer *I :c@iCNJ  
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持票人cheque holder l%}q&_  
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不记名支票cheque to bearer||bearer cheque LZ wCe$1  
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记名支票||认人支票cheque to order z~2{`pET  
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到期支票antedated cheque n*"r
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未到期支票postdated cheque z&QfZs  
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保付支票certified cheque fY^CIb$Y  
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未获兑现支票，退票returned cheque S3M!"l  
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横线支票crossed cheque .1TuHC\mC
 
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特别横线special crossing 0U~$u
  
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空白支票blank cheque rO>'QZ%  
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失效支票，过期支票stale cheque #I?Z,;DI=  
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普通支票open cheque {[#)Q.2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r'Wf4p^Xd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  @*|VWHR  
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支票换现金||兑现to cash a cheque )qb'tZz/g_  
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清理票款to clear a cheque EA(4xj&:U  
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保证兑现to certify a cheque }O7sP^  
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填写支票数额to fill up a cheque "'bl)^+?,  
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支票上划线to cross a cheque 4 9N.P;b  
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开发支票to make out a cheque SbGdcCB  

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签发支票，开立支票to draw a cheque||to issue a cheque nfF$h}<o+  
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透支支票to overdraw a cheque :wS&3:h  
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背书支票to endorse a cheque " Bx@(  
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请付票款||清付票款to pay a cheque||to honour a cheque FShjUl>m
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支票退票to dishonour a cheque SM8N*WdiU  
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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 $x'jf?zs!  
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提示要求付款to present for payment zA9q`ePS  
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见票即付持票人payable to bearer (|<S%
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支付指定人payable to order zN!W_2W*  
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已过期||无效out of date||stale U!q2bF<@  
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请给出票人R/D||refer to drawer VQpt1cK*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <@(\z   
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文字与数字不一致words and figures differ T+Re1sPr?  
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支票 E>QS^)ih  
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时间已过account closed #6\mTL4vg  
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更改处应加盖印章alterations require initials LmJjO:W}^y  
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时间已过effects not cleared v];YC6shx  
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停止付款payment stopped u_WUJ_  
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支票毁损cheque mutilated (.N n|lY<i  
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汇款||寄钱to remit||to send money ]vf_4QW=  
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寄票供取款||支票支付to send a cheque for payment 8g8eY pG  
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寄款人a remitter FFZ?-sE  
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收款人a remittee %m6qL  
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国外汇票foreign Bill 02EX_tt),  
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国内汇票inland Bill ^(  
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跟单汇票documentary bill FP&Ykx~  
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空头汇票accommodation bill 7)D[}UXz  
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原始汇票original bill 9+*{3 t  
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改写||换新票据renewed bill y)|d`qC\  
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即期汇票sight bill||bill on demand N4qBCBr(  
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…days after date||…days after date…日后付款 g3'dkS!  
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…months after date||…months after date…月后付款 1k "t[^  
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见票后…日付款…days after sight||…days sight A+Un(tU2(  
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见票后…月付款…months after sight||…months sight u-.5rH l  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange 9;*B*S~znW  
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远期汇票usance bill||bill at usance x
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长期汇票long bill oKkDG|IE  
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短期汇票short bill {J)gS  
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逾期汇票overdue bill IWddJb~hu  
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宽限日期days of grace uu0t}3l  
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电汇telegraphic transfer （T.T） |1!OwQax  
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邮汇postal order||postal note （Am.）||post office order||money order gi_f8RP=2a  
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本票promissory note （P/N）  GVu-<R  
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押汇负责书||押汇保证书letter of hypothecation G&N),wsNZK  
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副保||抵押品||付属担保物collateral security  k^UrFl  
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担保书trust receipt||letter of indemnity Q;z'"P   

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承兑||认付acceptance kQ6YQsJ.*  
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单张承兑general acceptance Zqg AgN@  
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有条件承兑qualified acceptance >6zWOYd  
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附条件认付conditional acceptance f1Gyl  
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部分认付partial acceptance   wqQrby<