[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。   kBtzJ#j
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会计报表statement of account ;P^}2i[q>[  
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往来帐目account current AG|:mQO  
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现在往来帐||存款额current accout ~<"{u-q#K  
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销货帐account sales P&Wf.qr{:  
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共同计算帐项joint account 2+yti,s+/  
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未决帐项outstanding account lt%9Zgr[u  
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贷方帐项credit account||creditor account j rg B56LL  
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借方帐项debit account||debtor account WL;2&S/{@  
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应付帐||应付未付帐account payable >[<f\BN|  
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应收帐||应收未收帐account receivable foe)_  
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新交易||新帐new account Bpv"qU7  
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未决帐||老帐old account Fu65VLKh  
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现金帐cash account fwSI"cfM  
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流水帐running account
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暂记帐||未定帐suspense account ;JX2ebx  
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过期帐||延滞帐overdue account||pastdue account j^D/,SW  
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杂项帐户sundry account C`\yc_b9Pf  
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详细帐单||明细表detail account g?>   
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呆帐bad account $  3R5p  
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会计项目title of account ]u%Y 8kBe  
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会计薄||帐薄account-book K# h7{RE  
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营业报告书||损益计算表account of budiness||business report 2MDY nMy  
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借贷细帐||交验帐account rendered sDXQ{*6a  
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明细帐account stated ?8$h%Ov-  
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与…银行开立一户头to open an account with ~.Cu,>fV  
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与…银行建立交易to keep account with &DWSu`z  
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继续记帐to keep account m"~),QwF9  
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与…有交易to have an account with z5t"o !  
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作成会计帐||有往来帐项to make out an account with j6BFh=?D  
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清算||清理债务to make up an account kSO:xS0 _N  
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清洁帐目||与…停止交易to close ones account with >('Z9<|r :  
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结帐to close an account 
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清理未付款to ask an account||to demand an account )5ISkbsxD  
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结清差额to balance the account with /7Ft1f  
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清算to settle an account||to liquidate an account||to square an account t`vIcCXqyl  
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审查帐目||监查帐目to audit an account @8V~&yqq  
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检查帐目to examine an account zNJ-JIo%  
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转入A的帐户to charge the amount to As account RTvzS]  
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以计帐方式付款to pay on account k^r-~q+NV#  
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代理某人||为某人on ones account||on account of one c9R|0Yn^J  
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为自己计算||独立帐目on ones own account V2 _I=]p_  
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由某人收益并负风险on ones account and risk||for ones account and risk P(Ve' wOaf  
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由某人负担for ones account||for account of one vP{;'R  
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按某人指示||列入某人帐户by order and for account of one #~`]eM5`J  
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列入5月份帐目for May account F otHITw[  
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编入某中帐项下to pass to the account of||to place to the account of (YH/#n1"{  
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寄出清算书to send in an account||to send in render an account <{UjO  
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支票薄cheque book 58H%#3Fy  
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支票陈票人cheque drawer t?:Q  
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持票人cheque holder %:WM]dc  
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不记名支票cheque to bearer||bearer cheque #\)tz z  
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记名支票||认人支票cheque to order 2?bE2^6  
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到期支票antedated cheque J\V.J/  
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未到期支票postdated cheque ]9}T)Df'  
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保付支票certified cheque "Nn+Zw43  
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未获兑现支票，退票returned cheque ^sjL@.'m$N  
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横线支票crossed cheque X;?Z_3I:5  
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普通横线general crossing 9IRvbE~2  
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特别横线special crossing QFfKEMN  
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空白支票blank cheque T"GuE[?a  
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失效支票，过期支票stale cheque yeCR{{B/'  
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普通支票open cheque 4#qjRmt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9o7d3ir)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ohm
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支票换现金||兑现to cash a cheque axY-Vj
 
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清理票款to clear a cheque ~?}/L'q!b  
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保证兑现to certify a cheque 0NSn5Hq  
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填写支票数额to fill up a cheque 2`* %NJ  
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支票上划线to cross a cheque Q
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开发支票to make out a cheque  ZW2#'$b  
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签发支票，开立支票to draw a cheque||to issue a cheque P:k(=CzZ@J  
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透支支票to overdraw a cheque [6S"iNiyKT  
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背书支票to endorse a cheque eq/5$b(  
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请付票款||清付票款to pay a cheque||to honour a cheque ID+'$u&  
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支票退票to dishonour a cheque :e
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拒付支票to refuse a cheque GP1>h.J  
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拒付支票to stop payment of a cheque SbnVU[  
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提示要求付款to present for payment paBGJ~{=  
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见票即付持票人payable to bearer sf*SxdoZU  
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支付指定人payable to order }BogE$tc  
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已过期||无效out of date||stale _&%!4n#>  
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请给出票人R/D||refer to drawer J/<`#XZB   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?^ErrlI_  
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文字与数字不一致words and figures differ YqJIp. Z  
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支票 S-/#3  
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时间已过account closed C95,!q  
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更改处应加盖印章alterations require initials nDOIE)#  
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时间已过effects not cleared jF;4 8g@^  
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停止付款payment stopped $ vjmW! O  
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支票毁损cheque mutilated "n6Y^  
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汇款||寄钱to remit||to send money [dJ\|=  
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寄票供取款||支票支付to send a cheque for payment `-H:j:U{  
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寄款人a remitter jyGVbno
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收款人a remittee eC$v0Gtq  
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国外汇票foreign Bill 2f!oA~| 2  
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国内汇票inland Bill  /Xz4q!Ul  
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跟单汇票documentary bill gn"&/M9E  
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空头汇票accommodation bill k
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原始汇票original bill &XRFX 5gP  
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改写||换新票据renewed bill winJ@IYW  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 X-$t d~r  
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…months after date||…months after date…月后付款 %_MR.J+m2  
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见票后…日付款…days after sight||…days sight W 'a~pB1I  
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见票后…月付款…months after sight||…months sight ]8>UII,US  
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同组票据set of bills /v)!m&6]>  
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单张汇票sola of exchange||sole of exchange sQAc"S  
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远期汇票usance bill||bill at usance @b*T4hwA.  
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长期汇票long bill vDeG20.?Z  
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短期汇票short bill R^M (fC  
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逾期汇票overdue bill #1dTM-  
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宽限日期days of grace wJos'aTmE  
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电汇telegraphic transfer （T.T） EM54  
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邮汇postal order||postal note （Am.）||post office order||money order :KV,:13`D  
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本票promissory note （P/N） b!5tFX;J  
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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 IJ_'w[k  
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担保书trust receipt||letter of indemnity BV }(djx  
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承兑||认付acceptance 4-d99|mv  
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单张承兑general acceptance *<.WL"Qhl  
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有条件承兑qualified acceptance ~E3SC@KL  
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附条件认付conditional acceptance ]U#[\ Z  
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部分认付partial acceptance   6cQeL$,SQ