[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。   #B54p@.}  
会计报表statement of account Ff|?<\x0}A  
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往来帐目account current GAQVeL1  
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现在往来帐||存款额current accout ?"J5~_U
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销货帐account sales F7a\Luae  
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共同计算帐项joint account >a Q;8  
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未决帐项outstanding account H!HkXm"  
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贷方帐项credit account||creditor account 'Ko T8g\b  
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借方帐项debit account||debtor account y1FS?hSD0  
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应付帐||应付未付帐account payable k(!#^Mlz[  
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应收帐||应收未收帐account receivable 8+Oyhd*|  
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新交易||新帐new account k oZqo
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未决帐||老帐old account ig)rK<@*[  
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现金帐cash account [$ vAjP  
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流水帐running account !*'uPw:l2  
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暂记帐||未定帐suspense account ":tQYo]d  
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过期帐||延滞帐overdue account||pastdue account [2WJ>2r}6  
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杂项帐户sundry account %D
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详细帐单||明细表detail account 5~5d%C^3k  
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呆帐bad account CuR.a  
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会计项目title of account b%z4u0  
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会计薄||帐薄account-book FFQ=<(Ki  
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营业报告书||损益计算表account of budiness||business report 9TuE.  
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借贷细帐||交验帐account rendered 0pYO-@E  
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明细帐account stated Z/n\Ak sE  
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与…银行开立一户头to open an account with ?fr -5&,  
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与…银行建立交易to keep account with }D02*s  
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继续记帐to keep account ?0QoYA@.$  
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与…有交易to have an account with +0lvQVdp}  
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作成会计帐||有往来帐项to make out an account with j5QS/3  
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清算||清理债务to make up an account j{PuZ^v1  
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清洁帐目||与…停止交易to close ones account with X-[_g!pV  
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结帐to close an account zfAHE{c  
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清理未付款to ask an account||to demand an account jF4h/((|EU  
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结清差额to balance the account with nu|paA  
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清算to settle an account||to liquidate an account||to square an account ma9VI5
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审查帐目||监查帐目to audit an account ^}nz^+R  

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检查帐目to examine an account QI\&D)  
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转入A的帐户to charge the amount to As account PP{2{  
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以计帐方式付款to pay on account -8F~T ffx  
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代理某人||为某人on ones account||on account of one ;-Bi~XD  
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为自己计算||独立帐目on ones own account M+Rxt.~6  
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由某人收益并负风险on ones account and risk||for ones account and risk =l&A9 >\  
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由某人负担for ones account||for account of one ~$I2{I#W  
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按某人指示||列入某人帐户by order and for account of one +bnz%/v  
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列入5月份帐目for May account _SS6@`X  
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编入某中帐项下to pass to the account of||to place to the account of i2<dn)K[~-  
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寄出清算书to send in an account||to send in render an account r{m"E^K,  
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支票薄cheque book hM*T{|y  
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支票陈票人cheque drawer G:qkk(6_#  
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持票人cheque holder ldJeja~Xl  
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不记名支票cheque to bearer||bearer cheque GiBq1U-Q  
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记名支票||认人支票cheque to order 7M:0%n$
 
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到期支票antedated cheque DvnK_Q!  
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未到期支票postdated cheque lkp!S3,  
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保付支票certified cheque z$p+l]  
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未获兑现支票，退票returned cheque o <LA2q`T  
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横线支票crossed cheque  6" 3!9JC  
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普通横线general crossing nngL,-v#F  
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特别横线special crossing Uk ?V7 ?&  
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空白支票blank cheque -<&"geJA  
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失效支票，过期支票stale cheque m{Q{ qJ5>  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jopC\Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w/G5I )G  
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支票换现金||兑现to cash a cheque Y<#7E;aL  
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清理票款to clear a cheque 7SAu">lI
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保证兑现to certify a cheque !h9 An  
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填写支票数额to fill up a cheque qLYv=h$,  
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支票上划线to cross a cheque ,5r 2!d  
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开发支票to make out a cheque [U3z*m>e;  
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签发支票，开立支票to draw a cheque||to issue a cheque f" Iv  
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透支支票to overdraw a cheque 8CEy#%7]}  
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背书支票to endorse a cheque NmtBn^t  
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请付票款||清付票款to pay a cheque||to honour a cheque  pd X9G  
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支票退票to dishonour a cheque NpRC3^  
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拒付支票to refuse a cheque kP;Rts8JD  
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拒付支票to stop payment of a cheque Lwv9oa|  
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提示要求付款to present for payment NWNgh/9?  
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见票即付持票人payable to bearer ied<1[~S  
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支付指定人payable to order $f h?(J  
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已过期||无效out of date||stale jliKMd<?  
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请给出票人R/D||refer to drawer OK2wxf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]
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文字与数字不一致words and figures differ wPG3Ap8L  
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支票 e1'_]   
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时间已过account closed u|w[b9^r  
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更改处应加盖印章alterations require initials ;>Kxl}+R  
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时间已过effects not cleared 9vVYZ}HC  
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停止付款payment stopped b2:CFtH5  
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支票毁损cheque mutilated vmk c]DC  
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汇款||寄钱to remit||to send money R2r0'Yx  
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寄票供取款||支票支付to send a cheque for payment ^IC|3sr   
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寄款人a remitter U${dWxC  
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收款人a remittee LnM+,cBz  
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国外汇票foreign Bill 539[,jH  
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国内汇票inland Bill *n}{)Ef  
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跟单汇票documentary bill ld}-}W-cq  
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空头汇票accommodation bill |"\A5v|1  
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原始汇票original bill j#.Aiy:,  
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改写||换新票据renewed bill k${25*M!3  
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即期汇票sight bill||bill on demand yP6^&'I+  
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…days after date||…days after date…日后付款 J?LetyDNr]  
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…months after date||…months after date…月后付款 l*":WzRGvF  
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见票后…日付款…days after sight||…days sight 'de&9\  
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见票后…月付款…months after sight||…months sight +9<"Y6  
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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 DS%~'S  
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远期汇票usance bill||bill at usance u0zF::  
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长期汇票long bill J2adG+=  
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短期汇票short bill 4A"3C  
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逾期汇票overdue bill h!=h0  
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宽限日期days of grace x<5ARK6\=  
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电汇telegraphic transfer （T.T） +`,;tz=?  
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邮汇postal order||postal note （Am.）||post office order||money order e[ yN  
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本票promissory note （P/N） v%:VV*MxF  
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押汇负责书||押汇保证书letter of hypothecation >)F "lR:o  
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副保||抵押品||付属担保物collateral security B*Q9g r  
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担保书trust receipt||letter of indemnity CP~mKmMV  
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承兑||认付acceptance 85YUqVi9  
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单张承兑general acceptance 
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有条件承兑qualified acceptance =:aJZ[UU<2  
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附条件认付conditional acceptance 1rJ2}d\y  
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部分认付partial acceptance   RN[I%^$"