[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。   fR|A(u#9  
会计报表statement of account e# bn#  
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往来帐目account current /(LL3cZK  
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现在往来帐||存款额current accout 5X+A"X ;C  
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销货帐account sales Xeajxcop#  
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共同计算帐项joint account Y0>y8U V  
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未决帐项outstanding account ceV}WN19l  
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贷方帐项credit account||creditor account ]tD]Wx%  
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借方帐项debit account||debtor account 3Y &d=  
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应付帐||应付未付帐account payable 9my^ Y9B  
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应收帐||应收未收帐account receivable jF>[?L  
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新交易||新帐new account NgwbQ7)  
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未决帐||老帐old account g{Rd=1SK]  
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现金帐cash account Kgv T"s.  
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流水帐running account phK/  
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暂记帐||未定帐suspense account ,bd_:  
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过期帐||延滞帐overdue account||pastdue account lk!@?  
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杂项帐户sundry account ?5p>BER?  
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详细帐单||明细表detail account O2+6st  
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呆帐bad account RNL9> 7xV  
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会计项目title of account 3'Rx=G'  

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会计薄||帐薄account-book IgzQr>  
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营业报告书||损益计算表account of budiness||business report @CoIaUVP  
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借贷细帐||交验帐account rendered _g8yDfcLG  
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明细帐account stated l]vm=7:  
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与…银行开立一户头to open an account with CITc2v3a  
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与…银行建立交易to keep account with R_KH"`q  
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继续记帐to keep account n< ,BmVQ  
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与…有交易to have an account with hgmCRC  
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作成会计帐||有往来帐项to make out an account with H}!r|nG  
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清算||清理债务to make up an account Dv"9qk  
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清洁帐目||与…停止交易to close ones account with XSDpRo  
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结帐to close an account )4O
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清理未付款to ask an account||to demand an account i. "v4D  
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结清差额to balance the account with BLttb  
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清算to settle an account||to liquidate an account||to square an account \<' ?8ri#  
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审查帐目||监查帐目to audit an account (e~N q  
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检查帐目to examine an account \85i+q:LuA  
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转入A的帐户to charge the amount to As account q
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以计帐方式付款to pay on account ! mHO$bQ"  
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代理某人||为某人on ones account||on account of one :> '+"M2r  
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为自己计算||独立帐目on ones own account 3w=J'(RU  
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由某人收益并负风险on ones account and risk||for ones account and risk f#;>g  
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由某人负担for ones account||for account of one 4dlGxat  
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按某人指示||列入某人帐户by order and for account of one .Mbz3;i0  
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列入5月份帐目for May account \e*]Ls#jS  
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编入某中帐项下to pass to the account of||to place to the account of ^q5#ihM  
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寄出清算书to send in an account||to send in render an account 01]f2.5  
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支票薄cheque book 9[4xFE?|  
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支票陈票人cheque drawer <'u'#E@"sl  
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持票人cheque holder -?\D\\+t  
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不记名支票cheque to bearer||bearer cheque /~1+i'7V.,  
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记名支票||认人支票cheque to order _a, s )  
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到期支票antedated cheque j 7B!h|  
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未到期支票postdated cheque *. t^MP  
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保付支票certified cheque UKGPtKE<  
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未获兑现支票，退票returned cheque R2NZ{"h  
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横线支票crossed cheque xdPx{"C 3  
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普通横线general crossing y_,bu^+*  
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特别横线special crossing f$( e\++  
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空白支票blank cheque Bvj0^fSm  
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失效支票，过期支票stale cheque 1YA% -~  
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普通支票open cheque <3iMRe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mOSv9w#,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ivPg9J1S  
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支票换现金||兑现to cash a cheque tkhCw/  
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清理票款to clear a cheque a?.=V  
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保证兑现to certify a cheque Jwp7gYZ  
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填写支票数额to fill up a cheque )+M0Y_r  
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支票上划线to cross a cheque ckn~#UE=  
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开发支票to make out a cheque _
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签发支票，开立支票to draw a cheque||to issue a cheque _|]x2xb)  
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透支支票to overdraw a cheque K#xvu1U  
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背书支票to endorse a cheque zVD:#d%b  
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请付票款||清付票款to pay a cheque||to honour a cheque >MK98(F  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque +)?J #g  
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拒付支票to stop payment of a cheque X@f}Q`{Ymj  
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提示要求付款to present for payment +*^H#|!  
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见票即付持票人payable to bearer x`?3C"N:<  
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支付指定人payable to order s{" 2L{,$  
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已过期||无效out of date||stale tl].r|yl  
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请给出票人R/D||refer to drawer gNhQD*+>{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F>cv<l =6l  
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文字与数字不一致words and figures differ JG,%qFlk  
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支票 ,: ->ErP  
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时间已过account closed &I406Z f7y  
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更改处应加盖印章alterations require initials 
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时间已过effects not cleared @gtQQxf"  
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停止付款payment stopped xRsWI!d+|  
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支票毁损cheque mutilated GDy9qUV  
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汇款||寄钱to remit||to send money Zsh9>]ML  
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寄票供取款||支票支付to send a cheque for payment n\.Vqe  
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寄款人a remitter d5z`BH.  
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收款人a remittee m<g~H4  
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国外汇票foreign Bill D{~fDRR  
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国内汇票inland Bill dmN&+t  
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跟单汇票documentary bill R n* L  
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空头汇票accommodation bill @[
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原始汇票original bill ,$+V  
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改写||换新票据renewed bill H_<C!OgR  
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即期汇票sight bill||bill on demand ,tJ" 5O3-  
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…days after date||…days after date…日后付款 X=8{$:  
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…months after date||…months after date…月后付款 pDCeQ6?  
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见票后…日付款…days after sight||…days sight e?ly
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见票后…月付款…months after sight||…months sight e?=^;v%r  
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同组票据set of bills :|8M`18lZ  
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单张汇票sola of exchange||sole of exchange spPNr  
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远期汇票usance bill||bill at usance Y@ksQ_u  
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长期汇票long bill &&:YVd  
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短期汇票short bill )MchsuF<  
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逾期汇票overdue bill 5BKt1%Pg  
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宽限日期days of grace tL) t"  i  
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电汇telegraphic transfer （T.T） kB|B   
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邮汇postal order||postal note （Am.）||post office order||money order Y M\ K%rk  
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本票promissory note （P/N） kDN:ep{/  
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押汇负责书||押汇保证书letter of hypothecation u TK,&  
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副保||抵押品||付属担保物collateral security K3;nY}\>  
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担保书trust receipt||letter of indemnity `t9? =h!  
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承兑||认付acceptance $[&*Bj11Yg  
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单张承兑general acceptance )3w@]5j  
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有条件承兑qualified acceptance 9Hu/u=vB<  
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附条件认付conditional acceptance
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部分认付partial acceptance   &n?^$LTPY