[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。   msyC."j0jU  
会计报表statement of account +$-@8,F
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往来帐目account current GEdWpYKS-`  
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现在往来帐||存款额current accout n\v;4ly^  
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销货帐account sales Pd<s#  
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共同计算帐项joint account SM;*vkwz~  
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未决帐项outstanding account '@$YX*[
 
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贷方帐项credit account||creditor account Ho}"8YEXNV  
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借方帐项debit account||debtor account E<j}"W$a  
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应付帐||应付未付帐account payable Nl[]8G};  
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应收帐||应收未收帐account receivable s$cr|p;7#
 
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新交易||新帐new account S>-x<'Os  
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未决帐||老帐old account WR&>AOWAD  
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现金帐cash account lO (MF  
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流水帐running account (=2-*((&(A  
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暂记帐||未定帐suspense account p?uk|C2  
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过期帐||延滞帐overdue account||pastdue account bW]7$?acv  
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杂项帐户sundry account JPH! .@  
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详细帐单||明细表detail account _Sq*m=  
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呆帐bad account B(p
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会计项目title of account -w dbH`2Z"  
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会计薄||帐薄account-book R]h3a:ic  
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营业报告书||损益计算表account of budiness||business report ->  ^Ex`  
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借贷细帐||交验帐account rendered 5}3#l/  
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明细帐account stated 3 T1,:r  
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与…银行开立一户头to open an account with K8 =jkU  
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与…银行建立交易to keep account with Cqs+ o^q  
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继续记帐to keep account :R{pV7<O  
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与…有交易to have an account with 45, ):U5  
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作成会计帐||有往来帐项to make out an account with 0clq}  
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清算||清理债务to make up an account oj(st{,  
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清洁帐目||与…停止交易to close ones account with F%:74.]Y  
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结帐to close an account WfXwI  'y  
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清理未付款to ask an account||to demand an account <N:)Xf9 `  
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结清差额to balance the account with 1u8hnG  
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清算to settle an account||to liquidate an account||to square an account ([dwZ6$/J  
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审查帐目||监查帐目to audit an account FHSFH>  
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检查帐目to examine an account Cw"[$E'J  
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转入A的帐户to charge the amount to As account )}7X4g6X   
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以计帐方式付款to pay on account WD_{bd)  
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代理某人||为某人on ones account||on account of one psse^rFg  
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为自己计算||独立帐目on ones own account <5"&]! .  
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由某人收益并负风险on ones account and risk||for ones account and risk V'gJtF  
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由某人负担for ones account||for account of one <CB%e!~.9  
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按某人指示||列入某人帐户by order and for account of one aOw#]pB|  
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列入5月份帐目for May account YR? E z<p  
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编入某中帐项下to pass to the account of||to place to the account of 3~7!=s\v  
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寄出清算书to send in an account||to send in render an account tcnO`0moK  
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支票薄cheque book 8V}|(b#  
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支票陈票人cheque drawer x /CM)!U)  
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持票人cheque holder |OAM;@jH  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order ?>U=bA  
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到期支票antedated cheque $OdBuJA  
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未到期支票postdated cheque nIr`T^c9c  
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保付支票certified cheque :H3/+/x  
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未获兑现支票，退票returned cheque ,dT
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横线支票crossed cheque Li}5aK  
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普通横线general crossing ~WTkX(\  
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特别横线special crossing bA,Zfsr6#  
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空白支票blank cheque YLQ0UeDN'  
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失效支票，过期支票stale cheque H}5
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普通支票open cheque Ve|:k5z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \ m~?yq8H  
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支票换现金||兑现to cash a cheque N $]er'`  
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清理票款to clear a cheque /9G72AD !  
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保证兑现to certify a cheque N5=BjXSAg  
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填写支票数额to fill up a cheque v>} +->f  
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支票上划线to cross a cheque q%dG>!  
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开发支票to make out a cheque $C\ETQ@  
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签发支票，开立支票to draw a cheque||to issue a cheque 0Xh_.PF  
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透支支票to overdraw a cheque wL?Up>fr  
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背书支票to endorse a cheque `]eJF|"  
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请付票款||清付票款to pay a cheque||to honour a cheque ux&"TkEp  
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支票退票to dishonour a cheque ! dzgi:  
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拒付支票to refuse a cheque c 3QgX4vq  
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拒付支票to stop payment of a cheque =*,SD
 
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提示要求付款to present for payment ^&
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见票即付持票人payable to bearer jfxNV2[  
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支付指定人payable to order M5`v^>  
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已过期||无效out of date||stale 03 @aG  
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请给出票人R/D||refer to drawer 2zBk#c+
  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xul`>8y|  
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文字与数字不一致words and figures differ &GP(yj]  
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支票 hw DxGiU  
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时间已过account closed CY1WT  
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更改处应加盖印章alterations require initials ]&*POri&  
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时间已过effects not cleared NdXHpq;  
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停止付款payment stopped E2e"A I.h  
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支票毁损cheque mutilated [?]N GTr#  
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汇款||寄钱to remit||to send money 22l'kvo4"  
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寄票供取款||支票支付to send a cheque for payment VE\L&d2S  
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寄款人a remitter $S6(V}yh  
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收款人a remittee T\6Qr$t  
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国外汇票foreign Bill )UR$VL  
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国内汇票inland Bill E?w#$HS  
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跟单汇票documentary bill )vtbA=RH?  
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空头汇票accommodation bill !yNU-/K  
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原始汇票original bill S>lP?2J  
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改写||换新票据renewed bill %Wtf24'o;v  
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即期汇票sight bill||bill on demand xW"O|x$6  
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…days after date||…days after date…日后付款 cS.@02~f"  
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…months after date||…months after date…月后付款 ,2AulX1  
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见票后…日付款…days after sight||…days sight )Kx.v'  
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见票后…月付款…months after sight||…months sight Zbo4{.#  
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同组票据set of bills DY`0 `T  
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单张汇票sola of exchange||sole of exchange &>-'|(m+2  
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远期汇票usance bill||bill at usance Gza=
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长期汇票long bill 'e:4  
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短期汇票short bill 14&|(M  
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逾期汇票overdue bill <xBL/e %  
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宽限日期days of grace 9#[,{2pJr  
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电汇telegraphic transfer （T.T） q?frt3o  
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邮汇postal order||postal note （Am.）||post office order||money order aVr(*s;/  
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本票promissory note （P/N） y ;mk]  
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押汇负责书||押汇保证书letter of hypothecation lOA EM  
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副保||抵押品||付属担保物collateral security cZ%tJ(&\7X  
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担保书trust receipt||letter of indemnity UDZ0ne0-  
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承兑||认付acceptance  zWPX  
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单张承兑general acceptance #P!<u Lc%  
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有条件承兑qualified acceptance ;Ows8  
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附条件认付conditional acceptance  ?@in($67  
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部分认付partial acceptance   ,ye[TQ\,M