[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。   [g`,AmR\!  
会计报表statement of account |Q5+l.%  
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往来帐目account current i5VG2S  
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现在往来帐||存款额current accout Y1WHy*s?  
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销货帐account sales YmgCl!r@  

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共同计算帐项joint account ;NP[_2|-,  
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未决帐项outstanding account Z%e|*GS{  
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贷方帐项credit account||creditor account @ hsbq  
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借方帐项debit account||debtor account (6clq:c7j  
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应付帐||应付未付帐account payable {*$9,  
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应收帐||应收未收帐account receivable h)@InYwu7  
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新交易||新帐new account {(Fe7,.S3  
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未决帐||老帐old account .`J:xL%Z  
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现金帐cash account y <*-tZV[  
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流水帐running account &D*8l?A/1f  
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暂记帐||未定帐suspense account g_M^E-3  
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过期帐||延滞帐overdue account||pastdue account t3>$|}O]t  
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杂项帐户sundry account ]/44Ygz/  
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详细帐单||明细表detail account G#lg|# -#  
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呆帐bad account Kj!Y K~~  
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会计项目title of account @\PpA9ebg%  
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会计薄||帐薄account-book blp=Hk  
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营业报告书||损益计算表account of budiness||business report _+n;A46  
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借贷细帐||交验帐account rendered /RqhykgZ  
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明细帐account stated `p1DaV  
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与…银行开立一户头to open an account with ^ $wJi9D6  
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与…银行建立交易to keep account with GA ik;R  
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继续记帐to keep account ~},~c:fF?  
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与…有交易to have an account with ^K.*.|  
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作成会计帐||有往来帐项to make out an account with F"=Hp4-C  
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清算||清理债务to make up an account r w\D>}\  
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清洁帐目||与…停止交易to close ones account with ~lk@6{`l|1  
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结帐to close an account /Zx8nx'{V  
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清理未付款to ask an account||to demand an account uOFnCy 4  
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结清差额to balance the account with 5A,=vE  
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清算to settle an account||to liquidate an account||to square an account @`Wt4<  
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审查帐目||监查帐目to audit an account U$%|0@`~  
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检查帐目to examine an account -_HRqw,Z0  
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转入A的帐户to charge the amount to As account |mvM@V;^8{  
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以计帐方式付款to pay on account iU XM(]  
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代理某人||为某人on ones account||on account of one ^6#-yDZC@  
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为自己计算||独立帐目on ones own account D$mf5G &  
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由某人收益并负风险on ones account and risk||for ones account and risk z 7@ 'CJ  
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由某人负担for ones account||for account of one w_GLC%|7  
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按某人指示||列入某人帐户by order and for account of one .X^43 q  
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列入5月份帐目for May account l:x_j\  
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编入某中帐项下to pass to the account of||to place to the account of (<n>EF#  
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寄出清算书to send in an account||to send in render an account L/5z!  
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支票薄cheque book y6\ [1nZ  
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支票陈票人cheque drawer &
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持票人cheque holder 4sI3(z)9H  
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不记名支票cheque to bearer||bearer cheque 5vYsA1Z
 
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记名支票||认人支票cheque to order xTGP  
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到期支票antedated cheque {rs6"X^  
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未到期支票postdated cheque t;oT {Hge  
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保付支票certified cheque J6= w:c  
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未获兑现支票，退票returned cheque }rFThI  
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横线支票crossed cheque U.d'a~pH  
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普通横线general crossing yLV2>kq  
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特别横线special crossing .LWOM8)  
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空白支票blank cheque de*,MkZN  

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失效支票，过期支票stale cheque Y8x(#qp,  
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普通支票open cheque =U)n`#6_j2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4SX3c:>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KZ367&>b7  
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支票换现金||兑现to cash a cheque 1]a*Oer}  
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清理票款to clear a cheque mcAH1k e  
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保证兑现to certify a cheque *il]$i  
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填写支票数额to fill up a cheque 0+VncL)u  
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支票上划线to cross a cheque '&_y*"/c  
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开发支票to make out a cheque $_I%1  
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签发支票，开立支票to draw a cheque||to issue a cheque w|hyU4- ^  
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透支支票to overdraw a cheque cx1WGbZ  
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背书支票to endorse a cheque (c*7VO;  
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请付票款||清付票款to pay a cheque||to honour a cheque E&T'U2  
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支票退票to dishonour a cheque [M8qU$&?]  
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拒付支票to refuse a cheque v|,[5IY  
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拒付支票to stop payment of a cheque J*q=C%}.
  
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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 ~XT a=
 
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支付指定人payable to order Ppo^qb  
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已过期||无效out of date||stale lh(+X-}D  
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请给出票人R/D||refer to drawer zHum&V8=H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p7=^m>Z6  
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文字与数字不一致words and figures differ <"|<)BGeI  
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支票 vJjj+:  
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时间已过account closed Jm1AJ4mw  
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更改处应加盖印章alterations require initials JA(q>>4  
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时间已过effects not cleared u'n%BVt
 
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停止付款payment stopped ]~<T` )Hi  
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支票毁损cheque mutilated ['YRY B  
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汇款||寄钱to remit||to send money Z5^UF2`Q  
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寄票供取款||支票支付to send a cheque for payment `2~E  a_Z  
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寄款人a remitter rG%_O$_dO  

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收款人a remittee (I 0t*Se  
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国外汇票foreign Bill 8[p6C Jl)  
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国内汇票inland Bill /9#jv]C:  
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跟单汇票documentary bill jJnBwHp  
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空头汇票accommodation bill j_<n~ri-  
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原始汇票original bill tzN;;h4C  
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改写||换新票据renewed bill ';V+~pi  

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即期汇票sight bill||bill on demand ![n`n(oN  
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…days after date||…days after date…日后付款 7FFYSv,[:  
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…months after date||…months after date…月后付款 =h!m/f^x  
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见票后…日付款…days after sight||…days sight ".Ug A\0  
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见票后…月付款…months after sight||…months sight m%3Kq%?O  
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同组票据set of bills giq`L1<  
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单张汇票sola of exchange||sole of exchange _v,n~a} &  
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远期汇票usance bill||bill at usance h]$zub
 
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长期汇票long bill lHXH03  
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短期汇票short bill *PPFk.#x  
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逾期汇票overdue bill 70~]J8T+u  
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宽限日期days of grace cs)hq4-L`  
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电汇telegraphic transfer （T.T） LTHS&3%2  
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邮汇postal order||postal note （Am.）||post office order||money order P+a&R<Dj4  
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本票promissory note （P/N） c9@*  
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押汇负责书||押汇保证书letter of hypothecation $[Ns#7K  
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副保||抵押品||付属担保物collateral security &*iiQ3  
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担保书trust receipt||letter of indemnity = j -  
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承兑||认付acceptance r\zK>GVm_  
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单张承兑general acceptance {ib`mC^  
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有条件承兑qualified acceptance ETtR*5Y 5  
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附条件认付conditional acceptance u4Sa4o  
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部分认付partial acceptance   fN9hBC@