[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。   J!U}iD@occ  
会计报表statement of account 
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往来帐目account current zu|\fP  
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现在往来帐||存款额current accout Z
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销货帐account sales K1!j fp  
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共同计算帐项joint account 2u*KM`fa`  
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未决帐项outstanding account ly3\e_z:G  
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贷方帐项credit account||creditor account { W{
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借方帐项debit account||debtor account ocS5SB]8  
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应付帐||应付未付帐account payable tQYM&6g  
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应收帐||应收未收帐account receivable K':;%~I  
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新交易||新帐new account :;fHDU|  
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未决帐||老帐old account rJbf_]^  
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现金帐cash account 6){]1h"  
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流水帐running account WE.{p>  
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暂记帐||未定帐suspense account ?3zc=J"t  
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过期帐||延滞帐overdue account||pastdue account PV\+P6aIb  
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杂项帐户sundry account S:oi<F  
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详细帐单||明细表detail account lc,tVe_  
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呆帐bad account F9E<K]7K  
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会计项目title of account B43HNs  
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会计薄||帐薄account-book 2s&*  
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营业报告书||损益计算表account of budiness||business report Yu[ t\/  
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借贷细帐||交验帐account rendered  uRRQy
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明细帐account stated uK$9Ll{lk  
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与…银行开立一户头to open an account with Y*>#T  
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与…银行建立交易to keep account with }Q?c"H!/  
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继续记帐to keep account qY<'<T4\  
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与…有交易to have an account with wEE\+3b)  
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作成会计帐||有往来帐项to make out an account with xA1hfe.9  
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清算||清理债务to make up an account wS+^K  
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清洁帐目||与…停止交易to close ones account with /VzI'^  
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结帐to close an account }i`PGx
 
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清理未付款to ask an account||to demand an account M^iU;vo  
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结清差额to balance the account with Z@&Dki  
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清算to settle an account||to liquidate an account||to square an account T G{k0cdOT  
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审查帐目||监查帐目to audit an account ks97k 8B  
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检查帐目to examine an account gV`=jAE_  
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转入A的帐户to charge the amount to As account P*@2.#oO  
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以计帐方式付款to pay on account ]oV{t<0a  
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代理某人||为某人on ones account||on account of one ?wF'<kEH  
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为自己计算||独立帐目on ones own account Ra/Ukv_v  
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由某人收益并负风险on ones account and risk||for ones account and risk jhX[fT1m  
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由某人负担for ones account||for account of one ,i6RE   
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按某人指示||列入某人帐户by order and for account of one X3:XTuV  
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列入5月份帐目for May account fr}Eaa-{^  
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编入某中帐项下to pass to the account of||to place to the account of d:q +  
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寄出清算书to send in an account||to send in render an account 9W>Y#V~|v!  
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支票薄cheque book (ihP`k-.  
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支票陈票人cheque drawer LrV{j?2@  
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持票人cheque holder NHgjRPz"  
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不记名支票cheque to bearer||bearer cheque XC3Kh^  
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记名支票||认人支票cheque to order w_4]xgS:  
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到期支票antedated cheque daAyx-  
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未到期支票postdated cheque xg{HQQ|TC  
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保付支票certified cheque &MgeYpd  
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未获兑现支票，退票returned cheque .2\ 0~x""  
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横线支票crossed cheque GfyX'(ge  
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普通横线general crossing Px' !;  
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特别横线special crossing )06iV  
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空白支票blank cheque #G,XDW2"w  
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失效支票，过期支票stale cheque a%J6f$A#  
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普通支票open cheque c8QnN:n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f'dK73Xof  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q)Dwq?  
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支票换现金||兑现to cash a cheque ZZ A.a  
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清理票款to clear a cheque fEu9Jk  
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保证兑现to certify a cheque U=o Z.\  
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填写支票数额to fill up a cheque l6B.6 '4)w  
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支票上划线to cross a cheque g+Ph6W  
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开发支票to make out a cheque W:ixzpQ  
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签发支票，开立支票to draw a cheque||to issue a cheque E0bFx5e5fu  
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透支支票to overdraw a cheque > I%zd/q?  
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背书支票to endorse a cheque Pw#2<>  
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请付票款||清付票款to pay a cheque||to honour a cheque <<BQYU)Ig  
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支票退票to dishonour a cheque L9'-  
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拒付支票to refuse a cheque \R;K>c7=  
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拒付支票to stop payment of a cheque hd=j56P5P  
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提示要求付款to present for payment lvig>0:M  
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见票即付持票人payable to bearer
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支付指定人payable to order k%a?SU< f  
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已过期||无效out of date||stale (HaU,vP  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FRD<0o/`  
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文字与数字不一致words and figures differ o|BFvhg  
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支票 >pJ6{Ip  
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时间已过account closed +&zb^C`J  
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更改处应加盖印章alterations require initials CJtr0M<U+  
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时间已过effects not cleared ~m3V]v(q7  
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停止付款payment stopped h7)VJY  
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支票毁损cheque mutilated m.|qVN  
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汇款||寄钱to remit||to send money nA|gQibA  
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寄票供取款||支票支付to send a cheque for payment zLE>kK  
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寄款人a remitter -%7Jj;yA  
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收款人a remittee )ylv(qgV  
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国外汇票foreign Bill $l0eI  
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国内汇票inland Bill v3=&{}+j.  
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跟单汇票documentary bill  <Hq6]\<  
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空头汇票accommodation bill c%6 @ z  
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原始汇票original bill ySPlyhGF  
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改写||换新票据renewed bill Up E1PLZlB  
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即期汇票sight bill||bill on demand !=k*hl0h  
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…days after date||…days after date…日后付款 ePPp)=
 
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…months after date||…months after date…月后付款 tXb7~aO  
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见票后…日付款…days after sight||…days sight !)l%EJngL  
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见票后…月付款…months after sight||…months sight )U/@J+{{  
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同组票据set of bills T[8"u<O96  
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单张汇票sola of exchange||sole of exchange zei9,^ C  
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远期汇票usance bill||bill at usance aLyhxmn ^)  
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长期汇票long bill VES4x%r=  
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短期汇票short bill =+sIX3
  
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逾期汇票overdue bill *M\i4FO8  
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宽限日期days of grace J1v0 \  
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电汇telegraphic transfer （T.T） 7`'fUhB!  
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邮汇postal order||postal note （Am.）||post office order||money order (Q p]0  
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本票promissory note （P/N） +/UXy2VRt$  
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押汇负责书||押汇保证书letter of hypothecation X-) ]lAP  
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副保||抵押品||付属担保物collateral security `]
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担保书trust receipt||letter of indemnity A **
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承兑||认付acceptance &DhA$o
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单张承兑general acceptance p'c<v )ia  
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有条件承兑qualified acceptance M,!no  
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附条件认付conditional acceptance L-:L= snO  
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部分认付partial acceptance   +T-zf@j