[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。   6~S0 t1/t?  
会计报表statement of account B`aAvD`7  
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往来帐目account current bAiw]xi  
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现在往来帐||存款额current accout q@9i3*q;  
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销货帐account sales -#6*T,f0P(  
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共同计算帐项joint account !&lPdEc@T  
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未决帐项outstanding account l`&6W?C  
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贷方帐项credit account||creditor account dA/o4co  
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借方帐项debit account||debtor account )`mF.87b&h  
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应付帐||应付未付帐account payable 2TEeP7  
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应收帐||应收未收帐account receivable 9Fx z!-9m  
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新交易||新帐new account YwWTv  
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未决帐||老帐old account FR^wDm$  
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现金帐cash account Y~hd<8 ~  
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流水帐running account B9)qv>m  
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暂记帐||未定帐suspense account {C0^D*U:  
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过期帐||延滞帐overdue account||pastdue account GVc[p\h(  
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杂项帐户sundry account QqK{~I|l  
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详细帐单||明细表detail account VfC[U)w*vm  
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呆帐bad account _E<O+leWf  
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会计项目title of account lyH X#]  
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会计薄||帐薄account-book 9Bvn>+_K  
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营业报告书||损益计算表account of budiness||business report ^% 8Hvy  
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借贷细帐||交验帐account rendered ':2*+
 
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明细帐account stated si!9Gz;  
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与…银行开立一户头to open an account with s8yTK2v2\  
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与…银行建立交易to keep account with 7k#${,k  
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继续记帐to keep account i h$@:^\  
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与…有交易to have an account with At
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作成会计帐||有往来帐项to make out an account with qJFgbq4-  
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清算||清理债务to make up an account &W)+8N,L  
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清洁帐目||与…停止交易to close ones account with =4M.QA@lI!  
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结帐to close an account ReB(T7Vk=  
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清理未付款to ask an account||to demand an account \Sq"3_m4T  
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结清差额to balance the account with vzohq1r5  
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清算to settle an account||to liquidate an account||to square an account l#5~t|\  
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审查帐目||监查帐目to audit an account J2oWssw"  

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检查帐目to examine an account B \_d5WJ<  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account ~|r'2V*  
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代理某人||为某人on ones account||on account of one f.aB?\"f6  
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为自己计算||独立帐目on ones own account N"Qg\PS_  
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由某人收益并负风险on ones account and risk||for ones account and risk lC'{QUC  
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由某人负担for ones account||for account of one ]>R` ;"(  
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按某人指示||列入某人帐户by order and for account of one h4hN1<ky\  
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列入5月份帐目for May account YSR mt/   
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编入某中帐项下to pass to the account of||to place to the account of O1GDugZ  
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寄出清算书to send in an account||to send in render an account 403[oOj  
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支票薄cheque book {Ge+O<mD  
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支票陈票人cheque drawer Tbv/wJ  
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持票人cheque holder 0cHfxy3  
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不记名支票cheque to bearer||bearer cheque 1EVfowIl  
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记名支票||认人支票cheque to order ~12_D'8D[  
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到期支票antedated cheque i+g~ Uj}h  
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未到期支票postdated cheque I%oRvg|q  
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保付支票certified cheque |^R*4;Phe  
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未获兑现支票，退票returned cheque ( #*"c  
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横线支票crossed cheque nZfs=@w:y  
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普通横线general crossing l<
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特别横线special crossing ad9CsvW  
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空白支票blank cheque Q$~n/  
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失效支票，过期支票stale cheque +L0w;wT  
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普通支票open cheque PY`L$e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }XR:2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ql%qQ
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支票换现金||兑现to cash a cheque h1[WhBL-O  
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清理票款to clear a cheque Qd &"BEs  
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保证兑现to certify a cheque 5GQLd  
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填写支票数额to fill up a cheque uH@FU60  
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支票上划线to cross a cheque {Qv>q$Q  
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开发支票to make out a cheque p\p\q(S">  
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签发支票，开立支票to draw a cheque||to issue a cheque B,WTHU[AV  
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透支支票to overdraw a cheque px;/8c-  
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背书支票to endorse a cheque *?ITns W<  
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请付票款||清付票款to pay a cheque||to honour a cheque 8eBOr9l+j  
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支票退票to dishonour a cheque l_tw<`Ep  
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拒付支票to refuse a cheque RyJ 1mAC  
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拒付支票to stop payment of a cheque uMb>xxf  

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提示要求付款to present for payment ._w8J"E5  
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见票即付持票人payable to bearer '>$EOg"  
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支付指定人payable to order do*}syQ`
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已过期||无效out of date||stale 9SlNq05G
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请给出票人R/D||refer to drawer f4-a?bp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?Xdak|?i  
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文字与数字不一致words and figures differ uw\2qU3g
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支票 t}IkK=f  
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时间已过account closed ;.xoN|Per  
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更改处应加盖印章alterations require initials  Qk!;M|
 
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时间已过effects not cleared syU9O&<  
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停止付款payment stopped ^pM+A6 XY  
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支票毁损cheque mutilated 0]D0{6x 8  
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汇款||寄钱to remit||to send money zP6.xp3  
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寄票供取款||支票支付to send a cheque for payment :xKcpY[{  
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寄款人a remitter `jST  
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收款人a remittee s,a}?W  
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国外汇票foreign Bill e8'wG{3A  
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国内汇票inland Bill 3> /K0N|$  
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跟单汇票documentary bill Z,iHy3`  
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空头汇票accommodation bill &~CY]PN.  
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原始汇票original bill M:5b4$Qh<  
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改写||换新票据renewed bill zSb PW6U  
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即期汇票sight bill||bill on demand i1RiGS
 
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…days after date||…days after date…日后付款 8b0d]*q  
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…months after date||…months after date…月后付款 41SGWAd#:  
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见票后…日付款…days after sight||…days sight 4V~?.  
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见票后…月付款…months after sight||…months sight ;t+ub8  
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同组票据set of bills >$2V%};  
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单张汇票sola of exchange||sole of exchange *_?dVhxf  
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远期汇票usance bill||bill at usance 3N_"rNKD  
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长期汇票long bill \m1~jMz*>k  
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短期汇票short bill 7NJhRz`_  
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逾期汇票overdue bill xNbPsoK  
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宽限日期days of grace ^yOZArc'r  
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电汇telegraphic transfer （T.T） f%*/c
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邮汇postal order||postal note （Am.）||post office order||money order 4]E3cAJ  
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本票promissory note （P/N） 5;HH4?]p  
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押汇负责书||押汇保证书letter of hypothecation =&
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副保||抵押品||付属担保物collateral security *IM;tD+7Q~  
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担保书trust receipt||letter of indemnity y_?Me]  
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承兑||认付acceptance H/37)&$E(  
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单张承兑general acceptance v%iflCK  
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有条件承兑qualified acceptance MpR2]k#n<  
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附条件认付conditional acceptance &*aIEa^  
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部分认付partial acceptance   ?snp8W-WB