[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。   fF!Yp iI"  
会计报表statement of account !4ocZmj\  
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往来帐目account current [ $ubNk;!z  
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现在往来帐||存款额current accout SJlr53  
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销货帐account sales s-NX 
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共同计算帐项joint account xBj9yu  
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未决帐项outstanding account O"+gQXe  
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贷方帐项credit account||creditor account !K#qeY}  
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借方帐项debit account||debtor account $o!zUH~'v  
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应付帐||应付未付帐account payable b;L\EB  
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应收帐||应收未收帐account receivable 0RzEY!9g+  
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新交易||新帐new account ]|#+zx|/D  
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未决帐||老帐old account T%+#xl  
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现金帐cash account Xa[.3=bV?  
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流水帐running account Od,=mO*.Q  
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暂记帐||未定帐suspense account @b\$yB@z  
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过期帐||延滞帐overdue account||pastdue account Y!xF;a  
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杂项帐户sundry account XE
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详细帐单||明细表detail account PJ')R:e,  
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呆帐bad account `
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会计项目title of account lM`2sy  
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会计薄||帐薄account-book m[osg< CR_  
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营业报告书||损益计算表account of budiness||business report J6"9v;V  
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借贷细帐||交验帐account rendered $GV7 o{"&  
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明细帐account stated r+! YIk  
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与…银行开立一户头to open an account with &,vcJ{.  
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与…银行建立交易to keep account with Ufj`euY  
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继续记帐to keep account qArM|\l1  

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与…有交易to have an account with yu {d! {6  
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作成会计帐||有往来帐项to make out an account with N];NAMp  
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清算||清理债务to make up an account Hvauyx5T  
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清洁帐目||与…停止交易to close ones account with Ty\R=y}}  
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结帐to close an account ;;Y!^^g  
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清理未付款to ask an account||to demand an account Kn{4;Xk\  
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结清差额to balance the account with UgRiIQMq.  
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清算to settle an account||to liquidate an account||to square an account EWt[z.`T1  
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审查帐目||监查帐目to audit an account 1\m[$Gs:  
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检查帐目to examine an account 0> E r=,e  
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转入A的帐户to charge the amount to As account =%O6:YM   
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以计帐方式付款to pay on account  }v{LRRi  
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代理某人||为某人on ones account||on account of one MjRHA^b  
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为自己计算||独立帐目on ones own account yPp9\[+^j  
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由某人收益并负风险on ones account and risk||for ones account and risk U/M>?G~  
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由某人负担for ones account||for account of one (9d&  
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按某人指示||列入某人帐户by order and for account of one @HCVmg:  
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列入5月份帐目for May account gD?l-RT>  
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编入某中帐项下to pass to the account of||to place to the account of 00y!K m_D  
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寄出清算书to send in an account||to send in render an account V!=,0zy~Z  
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支票薄cheque book ITBE|b  
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支票陈票人cheque drawer /~?*=}c^m  
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持票人cheque holder LRA8p<Rs  
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不记名支票cheque to bearer||bearer cheque KpGhQdR#  
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记名支票||认人支票cheque to order t~XN}gMxw  
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到期支票antedated cheque z:*|a+cy  
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未到期支票postdated cheque 8Z~EwY*  
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保付支票certified cheque 0l6.<-f{  
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未获兑现支票，退票returned cheque ~DwpoeYX  
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横线支票crossed cheque 2>%=U~5  
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普通横线general crossing I?CZQ+}Hq  
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特别横线special crossing PJ#,2=n~  
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空白支票blank cheque /;$[E  
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失效支票，过期支票stale cheque c:('W16  
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普通支票open cheque .xkM.g4{~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HzJz+ x:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3so%gvY.'  
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支票换现金||兑现to cash a cheque e3\T)x&=  
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清理票款to clear a cheque wd6owr  
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保证兑现to certify a cheque j<$2hiI/?&  
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填写支票数额to fill up a cheque F'Z,]b'st3  
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支票上划线to cross a cheque Qb%J8juRf  
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开发支票to make out a cheque 7p[n  
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签发支票，开立支票to draw a cheque||to issue a cheque  !@sUj  
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透支支票to overdraw a cheque ,%y/kS]  
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背书支票to endorse a cheque zm# ?W  
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请付票款||清付票款to pay a cheque||to honour a cheque IGgL7^MF  
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支票退票to dishonour a cheque x~sBzTa  
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拒付支票to refuse a cheque L50n8s  
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拒付支票to stop payment of a cheque MOC/KNb  
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提示要求付款to present for payment 1mJHued=6  
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见票即付持票人payable to bearer (%9$!v{3  
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支付指定人payable to order !m$jk2<  
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已过期||无效out of date||stale 6B -16  
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请给出票人R/D||refer to drawer a{e4it  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E"0>yl)  
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文字与数字不一致words and figures differ %znc##j)q  
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支票 NVs@S-rpX  
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时间已过account closed KSL`W2}  
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更改处应加盖印章alterations require initials = /8cp  
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时间已过effects not cleared =Sv/IXX\di  
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停止付款payment stopped )X!,3Ca{43  
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支票毁损cheque mutilated 0aAoV0fMDz  
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汇款||寄钱to remit||to send money `2snz1>!j  
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寄票供取款||支票支付to send a cheque for payment M`>E|"<  
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寄款人a remitter #*}+J3/  
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收款人a remittee ;aBG,dr}i  
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国外汇票foreign Bill nlYNN/@"  
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国内汇票inland Bill ;fJ.8C  
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跟单汇票documentary bill  "#]$r  
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空头汇票accommodation bill {FGj]*  
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原始汇票original bill sRW<me;  
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改写||换新票据renewed bill ~zgGa:uU  
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即期汇票sight bill||bill on demand %*U'@r(A  
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…days after date||…days after date…日后付款 C}X\|J  
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…months after date||…months after date…月后付款 -} +[  
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见票后…日付款…days after sight||…days sight B[}6-2<>?C  
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见票后…月付款…months after sight||…months sight GB^Br6  
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同组票据set of bills @d_M@\r=j  
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单张汇票sola of exchange||sole of exchange Q
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远期汇票usance bill||bill at usance #G3<7PK  
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长期汇票long bill vI?, 47Hj+  
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短期汇票short bill 2eogY#  
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逾期汇票overdue bill RFGff
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宽限日期days of grace +3gp%`c4  
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电汇telegraphic transfer （T.T） s.rm7r@#  
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邮汇postal order||postal note （Am.）||post office order||money order B~mj 8l4  
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本票promissory note （P/N） kM6 Qp  
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押汇负责书||押汇保证书letter of hypothecation D9df=lv mD  
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副保||抵押品||付属担保物collateral security _t$sgz&  
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担保书trust receipt||letter of indemnity H|*m$|$,  
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承兑||认付acceptance }EPY^VIw  
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单张承兑general acceptance 1x)J[fyId  
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有条件承兑qualified acceptance 2iOV/=+  
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附条件认付conditional acceptance bsX[UF
  
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部分认付partial acceptance   %A`+WYeuX