[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。   gi::?ET/.  
会计报表statement of account ># FO0R  
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往来帐目account current 0{ovLzW  
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现在往来帐||存款额current accout 5.J$0wK'6  
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销货帐account sales Q1qf'u
 
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共同计算帐项joint account mk JS_6  
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未决帐项outstanding account EUdu"'=4a  
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贷方帐项credit account||creditor account RYMOLX84  
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借方帐项debit account||debtor account 6T 2jVNg  
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应付帐||应付未付帐account payable xw-x<7  
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应收帐||应收未收帐account receivable E^S[8 =  
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新交易||新帐new account 8:,E=swe  
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未决帐||老帐old account &F"Mkyf  
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现金帐cash account Fz7(Kuc  
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流水帐running account P8.tl"q  
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暂记帐||未定帐suspense account S1^u/$*6  
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过期帐||延滞帐overdue account||pastdue account 'Omi3LXfDT  
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杂项帐户sundry account ]B0>r^  
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详细帐单||明细表detail account qOz,iR?}  
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呆帐bad account {e[S?1t=l  
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会计项目title of account Y-&r_s_~  
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会计薄||帐薄account-book DR/qe0D  
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营业报告书||损益计算表account of budiness||business report "+s#!Fh *  
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借贷细帐||交验帐account rendered qie7iE`o  
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明细帐account stated rq9{m (
  
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与…银行开立一户头to open an account with Mm-FdP m  
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与…银行建立交易to keep account with Y+<C[Fiq  
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继续记帐to keep account C<fWDLwYqV  
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与…有交易to have an account with Dqe)8 r  
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作成会计帐||有往来帐项to make out an account with >1a-}>r  
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清算||清理债务to make up an account 2ko7t9y&  
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清洁帐目||与…停止交易to close ones account with c }ivYH?`w  
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结帐to close an account 6 6D<Up'K  
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清理未付款to ask an account||to demand an account cGkl=-oQ'  
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结清差额to balance the account with Q6,rY(b6  
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清算to settle an account||to liquidate an account||to square an account !W^2?pqN  
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审查帐目||监查帐目to audit an account pW:h\}%`n  
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检查帐目to examine an account =/6.4;8  
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转入A的帐户to charge the amount to As account =d~]*[8  
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以计帐方式付款to pay on account ?MKf=!w  
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代理某人||为某人on ones account||on account of one \2_>$:UoV  
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为自己计算||独立帐目on ones own account ;T#t)oV  
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由某人收益并负风险on ones account and risk||for ones account and risk Da-F(^E  
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由某人负担for ones account||for account of one =#BeAsFfO  
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按某人指示||列入某人帐户by order and for account of one ,;/4 E
 
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列入5月份帐目for May account Ub3,x~V  
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编入某中帐项下to pass to the account of||to place to the account of |o!<@
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寄出清算书to send in an account||to send in render an account _ <>+Dk&  
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支票薄cheque book Phb<##OB  
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支票陈票人cheque drawer xje{kx#  
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持票人cheque holder ..~{cU4Tt  
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不记名支票cheque to bearer||bearer cheque qb"!  
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记名支票||认人支票cheque to order [;?^DAnK2  
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到期支票antedated cheque {xH \!!"T  
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未到期支票postdated cheque TuF:m"4  
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保付支票certified cheque VKs\b-1  
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未获兑现支票，退票returned cheque Z ZiS$&NK8  
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横线支票crossed cheque =.o-R= :d  
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普通横线general crossing [%@zH
  
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特别横线special crossing >ciq4H43Q|  
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空白支票blank cheque (]V.#JM  
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失效支票，过期支票stale cheque Yn#8uaU  
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普通支票open cheque D#$gdjZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N\fT6#5B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D=\ |teA&  
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支票换现金||兑现to cash a cheque Y;w]u_  
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清理票款to clear a cheque ]M2<I#hF.  
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保证兑现to certify a cheque A1q^E(}O  
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填写支票数额to fill up a cheque *p3P\ H^5  
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支票上划线to cross a cheque !.9vW&t  
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开发支票to make out a cheque DS
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签发支票，开立支票to draw a cheque||to issue a cheque !`_f\  
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透支支票to overdraw a cheque G!8pF  
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背书支票to endorse a cheque \zU5G#LQ  
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请付票款||清付票款to pay a cheque||to honour a cheque u`@f~QP0  
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支票退票to dishonour a cheque r6JkoPMh  
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拒付支票to refuse a cheque %>2t=)T  
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拒付支票to stop payment of a cheque v4_OUA>z,  
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提示要求付款to present for payment cl{W]4* $  
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见票即付持票人payable to bearer |o zoc"'  
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支付指定人payable to order jHlOP,kc  
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已过期||无效out of date||stale 5w)^~#'  
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请给出票人R/D||refer to drawer jne9=Als5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xm:=jQn  
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文字与数字不一致words and figures differ Pgw%SMEp  
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支票
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时间已过account closed ix7 e])m(  
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更改处应加盖印章alterations require initials uxC   
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时间已过effects not cleared FW)^ O%2s  
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停止付款payment stopped 
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支票毁损cheque mutilated Qw<kX*fxrI  
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汇款||寄钱to remit||to send money I,<>%Z|'  
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寄票供取款||支票支付to send a cheque for payment  ]~\SR0  
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寄款人a remitter LZQFj/,Jg  
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收款人a remittee X40la_[.  
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国外汇票foreign Bill MJ>Qq[0  
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国内汇票inland Bill ]Z.<c$  
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跟单汇票documentary bill Q(=Vk~v  
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空头汇票accommodation bill { DEzuU  
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原始汇票original bill 7>PF~=  
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改写||换新票据renewed bill T6 h;Y  
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即期汇票sight bill||bill on demand 1z})mfsh  
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…days after date||…days after date…日后付款 z:Xj_ `p  
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…months after date||…months after date…月后付款 .k# N7[q=  
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见票后…日付款…days after sight||…days sight LPEjRG,  
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见票后…月付款…months after sight||…months sight 5TXg;v#Z  
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同组票据set of bills !Oeq G  
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单张汇票sola of exchange||sole of exchange GN\8![J  
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远期汇票usance bill||bill at usance Y.DwtfE  
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长期汇票long bill :&Qb>PH[  
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短期汇票short bill CfQf7-  
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逾期汇票overdue bill O[; +i   
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宽限日期days of grace s>T`l  
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电汇telegraphic transfer （T.T） aw1P5aPmX  
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邮汇postal order||postal note （Am.）||post office order||money order =KV@&Y^x4  
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本票promissory note （P/N） ,NDh@VYe  
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押汇负责书||押汇保证书letter of hypothecation LaDY`u0G%  
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副保||抵押品||付属担保物collateral security rw
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担保书trust receipt||letter of indemnity f7Zf}1|  
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承兑||认付acceptance a RX  
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单张承兑general acceptance pzg&/m&F`  
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有条件承兑qualified acceptance QTYYghz  
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附条件认付conditional acceptance ]/_G-2.R  
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部分认付partial acceptance   QNb>rLj52