[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。   9O/l{  
会计报表statement of account DlXthRM  
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往来帐目account current ja2PmPv  
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现在往来帐||存款额current accout E"P5rT  
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销货帐account sales j`9+pI  
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共同计算帐项joint account S}rW=hO  
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未决帐项outstanding account E Fx@O  
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贷方帐项credit account||creditor account +r+H`cT@  
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借方帐项debit account||debtor account * 1L;%u| [  

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应付帐||应付未付帐account payable c !ybz{L  
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应收帐||应收未收帐account receivable 'Ert iD  
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新交易||新帐new account }xl @:Qo  
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未决帐||老帐old account T#1>pED  
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现金帐cash account 5@+8*Fdk  
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流水帐running account \jdpL1  
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暂记帐||未定帐suspense account 6 m5\f  
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过期帐||延滞帐overdue account||pastdue account <R:KR(bT  
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杂项帐户sundry account 3<x_[0v`K1  
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详细帐单||明细表detail account G!uQ| <(  
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呆帐bad account nMcd(&`N  
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会计项目title of account 5:f}bW*  
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会计薄||帐薄account-book M`umfw T  
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营业报告书||损益计算表account of budiness||business report WKpHb:H  
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借贷细帐||交验帐account rendered R+Ke|C  
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明细帐account stated 8(%iYs$  
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与…银行开立一户头to open an account with Lm'Ony^F  
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与…银行建立交易to keep account with yA(H=L-=!1  
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继续记帐to keep account O" ['.b  
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与…有交易to have an account with " xS",6Sy  
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作成会计帐||有往来帐项to make out an account with ^`=Z=C$
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清算||清理债务to make up an account `EU=u_N  
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清洁帐目||与…停止交易to close ones account with kYxn5+~  
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结帐to close an account <JYV G9s}  
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清理未付款to ask an account||to demand an account bbiDY  
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结清差额to balance the account with OMO.-p  
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清算to settle an account||to liquidate an account||to square an account 8K6yqc H  
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审查帐目||监查帐目to audit an account |53Zg"!  
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检查帐目to examine an account lkFv5^%  
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转入A的帐户to charge the amount to As account =<iK3bPkU  
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以计帐方式付款to pay on account #s)6u?N  
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代理某人||为某人on ones account||on account of one DP &,jU6  
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为自己计算||独立帐目on ones own account pDCQ?VW  
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由某人收益并负风险on ones account and risk||for ones account and risk "^Tb8!  
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由某人负担for ones account||for account of one sZFjkfak  
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按某人指示||列入某人帐户by order and for account of one # 0dN!l;  
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列入5月份帐目for May account b{b2L.  
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编入某中帐项下to pass to the account of||to place to the account of '_@Y  
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寄出清算书to send in an account||to send in render an account ltO:./6v  
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支票薄cheque book kBS;SDl)  
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支票陈票人cheque drawer SWNi@  
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持票人cheque holder N&]v\MjI62  
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不记名支票cheque to bearer||bearer cheque t>)iC)^u
 
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记名支票||认人支票cheque to order iKnH6}`?U  
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到期支票antedated cheque '_lyoVP  
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未到期支票postdated cheque "o2p|2c  
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保付支票certified cheque OL4I}^*,  
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未获兑现支票，退票returned cheque :3^b>(W.  
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横线支票crossed cheque <W~ 5;m  
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普通横线general crossing ! E`Tt[  
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特别横线special crossing r(h&=&T6  
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空白支票blank cheque sOg@9-_Uh  
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失效支票，过期支票stale cheque fu?5gzT+b  
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普通支票open cheque )^7Y^u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 e48`cX\E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `2c>M\c4U  
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支票换现金||兑现to cash a cheque aehGT|  
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清理票款to clear a cheque nv1'iSEeOl  
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保证兑现to certify a cheque #c@Dn.W  
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填写支票数额to fill up a cheque pW7vY)hj  
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支票上划线to cross a cheque WJ=DTON
 
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开发支票to make out a cheque Yq}7x1m
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签发支票，开立支票to draw a cheque||to issue a cheque -Bbg'
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透支支票to overdraw a cheque Cbm  
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背书支票to endorse a cheque UMwB.*  
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请付票款||清付票款to pay a cheque||to honour a cheque F+PIZ%  
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支票退票to dishonour a cheque ?g% 5 d  
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拒付支票to refuse a cheque i3t=4[~oL  
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拒付支票to stop payment of a cheque :zfnp,Gv  
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提示要求付款to present for payment '<~ rV  
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见票即付持票人payable to bearer :0IxnK(r&  
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支付指定人payable to order [:sPZ{  
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已过期||无效out of date||stale K:yS24\%  
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请给出票人R/D||refer to drawer H
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lnL& v'{  
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文字与数字不一致words and figures differ ZiM#g1;  
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支票 }u cqzdk#2  
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时间已过account closed ^(m`5]qr7J  
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更改处应加盖印章alterations require initials 5~k-c Ua  
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时间已过effects not cleared N%;Q[*d@/  
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停止付款payment stopped Tj*o[2mD  
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支票毁损cheque mutilated RK(uC-l  
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汇款||寄钱to remit||to send money K4SR`Q  
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寄票供取款||支票支付to send a cheque for payment Wd$N[|  
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寄款人a remitter 9bgKu6-X  
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收款人a remittee pW8pp?  
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国外汇票foreign Bill ']$ttfJB  
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国内汇票inland Bill \|R`wFn^P  
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跟单汇票documentary bill :*tv`:;p  
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空头汇票accommodation bill [rTV)JsTb  
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原始汇票original bill kSU*d /}*u  
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改写||换新票据renewed bill \#tr4g~u  
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即期汇票sight bill||bill on demand t
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…days after date||…days after date…日后付款 &>I8^i  
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…months after date||…months after date…月后付款 P_-zkw  
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见票后…日付款…days after sight||…days sight b%$S6.  
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见票后…月付款…months after sight||…months sight 8> pFpS  
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同组票据set of bills ,z%F="@b9  
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单张汇票sola of exchange||sole of exchange qh.c#t  
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远期汇票usance bill||bill at usance -vjjcyTt  
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长期汇票long bill n1sH`C[c  
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短期汇票short bill 0-|1}/{4  
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逾期汇票overdue bill `gss(o1}  
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宽限日期days of grace [dzb {M6_  
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电汇telegraphic transfer （T.T） P$ pl  
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邮汇postal order||postal note （Am.）||post office order||money order pp{);  
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本票promissory note （P/N） 9*2hBNp+  
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押汇负责书||押汇保证书letter of hypothecation n]o+KT\  
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副保||抵押品||付属担保物collateral security b _u&%  
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担保书trust receipt||letter of indemnity tNUcmiY  
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承兑||认付acceptance Ha/\&Z(  
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单张承兑general acceptance .K7 A!;  
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有条件承兑qualified acceptance k|lxJ^V#  
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附条件认付conditional acceptance [7Kn$OfP  
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部分认付partial acceptance   GqAedz;.