[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。   4+uAd"  
会计报表statement of account V1Fdt+#  

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往来帐目account current Ml)WY#7  
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现在往来帐||存款额current accout \?}ZXKuJj  
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销货帐account sales gE%-Pf~  
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共同计算帐项joint account |}#Rn`*2y  
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未决帐项outstanding account B` n!IgF8  
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贷方帐项credit account||creditor account eH75:`  
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借方帐项debit account||debtor account <@JK;qm>S  
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应付帐||应付未付帐account payable vrQ/Yf:\B  
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应收帐||应收未收帐account receivable ax,%07hJ  
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新交易||新帐new account I6zKvP8pb  
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未决帐||老帐old account eM{,B  
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现金帐cash account `ZC_F! E  
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流水帐running account <My4)3  
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暂记帐||未定帐suspense account *S%~0=  
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过期帐||延滞帐overdue account||pastdue account $pr\"!|z  
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杂项帐户sundry account ~>6d}7xs  
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详细帐单||明细表detail account ||yx?q6\h  
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呆帐bad account EC;R^)  
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会计项目title of account 8=TM _
 
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会计薄||帐薄account-book h8XoF1wuw  
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营业报告书||损益计算表account of budiness||business report MxLg8,M  
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借贷细帐||交验帐account rendered kY?w] lS)t  
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明细帐account stated YQ|o0>  
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与…银行开立一户头to open an account with ]y9u5H^  
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与…银行建立交易to keep account with @6kkt~>:  
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继续记帐to keep account SuA  @S  
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与…有交易to have an account with OIs!,G|  
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作成会计帐||有往来帐项to make out an account with |JiN; O+K  
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清算||清理债务to make up an account ;EsfHCi)  
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清洁帐目||与…停止交易to close ones account with ~H4Tr[8a  
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结帐to close an account 2]5ux!Lqln  
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清理未付款to ask an account||to demand an account m'eM&1Ba  
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结清差额to balance the account with l Ma||  
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清算to settle an account||to liquidate an account||to square an account W . dm1  
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审查帐目||监查帐目to audit an account RCMO?CBe  
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检查帐目to examine an account O*1la/~m  
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转入A的帐户to charge the amount to As account lsOZ%p%fV  
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以计帐方式付款to pay on account SI;SnF'[7  
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代理某人||为某人on ones account||on account of one #}zL?s^G  
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为自己计算||独立帐目on ones own account z*&r@P -  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one D[R<H((  
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按某人指示||列入某人帐户by order and for account of one K~aIY0=<  
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列入5月份帐目for May account \!,@pe_  
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编入某中帐项下to pass to the account of||to place to the account of R2$;f?;:  
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寄出清算书to send in an account||to send in render an account L(i*v5?  
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支票薄cheque book 9@."Y>1G  
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支票陈票人cheque drawer :5`BhFAd  
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持票人cheque holder 1MCHwX3/  
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不记名支票cheque to bearer||bearer cheque ddMSiwbY)  
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记名支票||认人支票cheque to order I4Ys,n  
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到期支票antedated cheque !S[8w9q  
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未到期支票postdated cheque 7B$iM,}.b  
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保付支票certified cheque oY
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未获兑现支票，退票returned cheque M ?4)U"_VE  
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横线支票crossed cheque =Uta5$\a)  
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普通横线general crossing 9cAb\5c|  
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特别横线special crossing Y&aFAjj  
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空白支票blank cheque \~1M\gZP  
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失效支票，过期支票stale cheque 3hr&p{/  
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普通支票open cheque u~\u8X3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >tnQuFKg]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hm>JBc:n-  
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支票换现金||兑现to cash a cheque \Q<c Y<  
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清理票款to clear a cheque 5*u0VabC<  
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保证兑现to certify a cheque xGTVC=q  
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填写支票数额to fill up a cheque K>X#,lE-  
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支票上划线to cross a cheque )isz }?Dj  
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开发支票to make out a cheque F8mS5oB|^  
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签发支票，开立支票to draw a cheque||to issue a cheque V:HxRMF2X  
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透支支票to overdraw a cheque ){^o"A?-:  
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背书支票to endorse a cheque :_9MS0  
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请付票款||清付票款to pay a cheque||to honour a cheque `o|Y5wQ@  
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支票退票to dishonour a cheque Y$JGpeq8w  
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拒付支票to refuse a cheque 0F48T<i  
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拒付支票to stop payment of a cheque T0HNld  
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提示要求付款to present for payment Q)]C~Q  
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见票即付持票人payable to bearer h @kq>no  
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支付指定人payable to order \p4>onGI  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer $.+_f,tU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tFEY8ut{  
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文字与数字不一致words and figures differ H8x66}  
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支票 7gc?7TM  
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时间已过account closed wS7nTZfw  
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更改处应加盖印章alterations require initials ["_+~*  
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时间已过effects not cleared dw>1Ut{"3  
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停止付款payment stopped Aw]kQ\P&  
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支票毁损cheque mutilated w|1O-k`  
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汇款||寄钱to remit||to send money h0?w V5H  
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寄票供取款||支票支付to send a cheque for payment P]O=K  
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寄款人a remitter ;Z9(ll:<$  
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收款人a remittee ";;!c.!^  
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国外汇票foreign Bill ?AH B\S  
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国内汇票inland Bill dUUg}
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跟单汇票documentary bill M!D6i5k,
 
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空头汇票accommodation bill $fBj}\o  
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原始汇票original bill 80`$F{xcX  
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改写||换新票据renewed bill eco&!R[G  
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即期汇票sight bill||bill on demand tj*/%G{Y  
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…days after date||…days after date…日后付款 $:\`E56\  
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…months after date||…months after date…月后付款 9zS  
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见票后…日付款…days after sight||…days sight A)
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见票后…月付款…months after sight||…months sight wpN3-D  
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同组票据set of bills )dqNN tS  
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单张汇票sola of exchange||sole of exchange 5lJL[{  
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远期汇票usance bill||bill at usance -l57!s~V  
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长期汇票long bill 77yYdil^W+  
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短期汇票short bill ]6[+tpx  

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逾期汇票overdue bill 6>rz=yAM_  
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宽限日期days of grace 5l1R")0`t_  
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电汇telegraphic transfer （T.T） IiqqdU]  
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邮汇postal order||postal note （Am.）||post office order||money order UHvA43  
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本票promissory note （P/N） /\-}-"dm  
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押汇负责书||押汇保证书letter of hypothecation 5uQ+'*xN%  
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副保||抵押品||付属担保物collateral security z+Fu{<#(  
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担保书trust receipt||letter of indemnity ]dNNw`1\V  
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承兑||认付acceptance -fFtHw:kHh  
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单张承兑general acceptance kh.P)h'9  
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有条件承兑qualified acceptance n46!H0mJ  
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附条件认付conditional acceptance 85G-`T  
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部分认付partial acceptance   (o B4*