[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。   EuKkIr/(  
会计报表statement of account 1 l-Y)   
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往来帐目account current }Rq{9j,%  
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现在往来帐||存款额current accout GjX6 noqT  
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销货帐account sales CS;4ysNf  
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共同计算帐项joint account H ;)B5C  
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未决帐项outstanding account /PEL[
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贷方帐项credit account||creditor account yg82a7D  
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借方帐项debit account||debtor account sL#MYW5E  
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应付帐||应付未付帐account payable #cqI0ny?G  
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应收帐||应收未收帐account receivable Fz
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新交易||新帐new account P7$/yBI U  
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未决帐||老帐old account xL"O~jTS  
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现金帐cash account \;JZt[  
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流水帐running account ~yJJ00%  
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暂记帐||未定帐suspense account BlqISyrY  
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过期帐||延滞帐overdue account||pastdue account A#Y:VavQ?  
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杂项帐户sundry account ABcB-V4  
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详细帐单||明细表detail account gFsqCx<q  
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呆帐bad account !s:e  
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会计项目title of account ?wFL
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会计薄||帐薄account-book bkS"]q)>  
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营业报告书||损益计算表account of budiness||business report fH$#vRcq  
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借贷细帐||交验帐account rendered b` va\'&3  
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明细帐account stated ~9E_L?TW*  
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与…银行开立一户头to open an account with EC 1|$Co  
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与…银行建立交易to keep account with xiDgQTDz  
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继续记帐to keep account Y~e)3e  
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与…有交易to have an account with Gx6%Z$2n  
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作成会计帐||有往来帐项to make out an account with Cs7ol-\)  
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清算||清理债务to make up an account -z0;4O (K]  
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清洁帐目||与…停止交易to close ones account with p6
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结帐to close an account HE%
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清理未付款to ask an account||to demand an account ?-vWNv  
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结清差额to balance the account with !Yv_V]u=  
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清算to settle an account||to liquidate an account||to square an account .JXEw%I@  
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审查帐目||监查帐目to audit an account k#Sr;"  
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检查帐目to examine an account $Gv@lZ@=  
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转入A的帐户to charge the amount to As account YWl#!"-  
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以计帐方式付款to pay on account uBx\xeI  
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代理某人||为某人on ones account||on account of one B[GC@]HE  
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为自己计算||独立帐目on ones own account q
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由某人收益并负风险on ones account and risk||for ones account and risk gHBvQ1g  
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由某人负担for ones account||for account of one I"88O4\@  
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按某人指示||列入某人帐户by order and for account of one 0]|`*f&p;  
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列入5月份帐目for May account iAu/t  
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编入某中帐项下to pass to the account of||to place to the account of -<s
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寄出清算书to send in an account||to send in render an account u;_h%z5K  
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支票薄cheque book o%t4WQ|bj  
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支票陈票人cheque drawer {JgY-#R?{(  
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持票人cheque holder xQu|D>kv87  
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不记名支票cheque to bearer||bearer cheque 1#A$&'&\J;  
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记名支票||认人支票cheque to order xs{pGQ6
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到期支票antedated cheque h !^= c  
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未到期支票postdated cheque ;,&cWz  
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保付支票certified cheque ^e.-Ji  
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未获兑现支票，退票returned cheque  /|0-O''  
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横线支票crossed cheque }|DspO  
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普通横线general crossing Y sM*d  
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特别横线special crossing VXeO}>2S  
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空白支票blank cheque 0,%{
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失效支票，过期支票stale cheque 3Ua?^2l  
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普通支票open cheque GcBqe=/B!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ![_x/F9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EQ1**[$  
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支票换现金||兑现to cash a cheque G/_IY;  
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清理票款to clear a cheque <Ky-3:pxeM  
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保证兑现to certify a cheque 1!#N-^qk  
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填写支票数额to fill up a cheque UC!mp?   

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支票上划线to cross a cheque pj>R9zpn_  
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开发支票to make out a cheque E>~R P^?Uz  
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签发支票，开立支票to draw a cheque||to issue a cheque VvhfD2*T  
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透支支票to overdraw a cheque Rh="<'d  
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背书支票to endorse a cheque pBsb>wvej  
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请付票款||清付票款to pay a cheque||to honour a cheque A7p4M?09  
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支票退票to dishonour a cheque o_:v?Y>0  
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拒付支票to refuse a cheque U8_{MY-9}  
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拒付支票to stop payment of a cheque [|nK5(e9  
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提示要求付款to present for payment sY]J!"  
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见票即付持票人payable to bearer 1/dL-"*0  
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支付指定人payable to order bZowc {!\  
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已过期||无效out of date||stale _){|/Zd  

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请给出票人R/D||refer to drawer $QJ3~mG2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ah2@
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文字与数字不一致words and figures differ cU;Bm}U  
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支票 .; MS78BR  
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时间已过account closed H/a gt  
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更改处应加盖印章alterations require initials ()lgd7|+  
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时间已过effects not cleared +wi=IrRr  
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停止付款payment stopped x`6MAZ  
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支票毁损cheque mutilated 4\z@Evm  
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汇款||寄钱to remit||to send money yY VR]HH  
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寄票供取款||支票支付to send a cheque for payment A-Ba%Fv  
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寄款人a remitter o\8?CNm1(  
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收款人a remittee ^50dF:V(1  
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国外汇票foreign Bill ?L<B]!9HZt  
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国内汇票inland Bill KZKE&bTx  
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跟单汇票documentary bill Dg&6@c|  
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空头汇票accommodation bill -6[DQB  
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原始汇票original bill f.w",S^  
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改写||换新票据renewed bill f|{iW E2d  
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即期汇票sight bill||bill on demand 3U<m\A1  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 v#,queGi  
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见票后…日付款…days after sight||…days sight ,@ '^3u  
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见票后…月付款…months after sight||…months sight hl1IG !  
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同组票据set of bills !1l~UB_  
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单张汇票sola of exchange||sole of exchange p}^G#h{  
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远期汇票usance bill||bill at usance t]HY@@0g  
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长期汇票long bill \]>
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短期汇票short bill WFF?VBT'^  
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逾期汇票overdue bill .8YxEnXw)(  
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宽限日期days of grace Sp\TaUzg  
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电汇telegraphic transfer （T.T） W1REF9i){  
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邮汇postal order||postal note （Am.）||post office order||money order [Qn N1k  
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本票promissory note （P/N） `0Udg,KOs  
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押汇负责书||押汇保证书letter of hypothecation ek&~A0k_o  
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副保||抵押品||付属担保物collateral security rD}g9?ut  
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担保书trust receipt||letter of indemnity  }#m9Q[  
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承兑||认付acceptance Z1,rN#p9  
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单张承兑general acceptance }R;}d(C`  
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有条件承兑qualified acceptance :u7BCV|yr  
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附条件认付conditional acceptance |Z>-<]p9g  
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部分认付partial acceptance   {z>!Fw