[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。   0,%{
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会计报表statement of account jeC=s~  
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往来帐目account current or]v]*:~l  
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现在往来帐||存款额current accout '75T2Ud  
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销货帐account sales MGg(d  
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共同计算帐项joint account vSgT36ZF  
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未决帐项outstanding account &,nv+>D  
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贷方帐项credit account||creditor account ai!u+L  
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借方帐项debit account||debtor account +}:Z9AAMy  
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应付帐||应付未付帐account payable &o:5lxR{  
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应收帐||应收未收帐account receivable Bx?3E^!T  
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新交易||新帐new account 3?93Pj3oPt  
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未决帐||老帐old account iq&3S0  
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现金帐cash account 
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流水帐running account @*;x1A-]V  
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暂记帐||未定帐suspense account bWFa{W5!  
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过期帐||延滞帐overdue account||pastdue account (i&+=+"wn  
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杂项帐户sundry account g~U
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详细帐单||明细表detail account .UK0bxoa  
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呆帐bad account |$WH
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会计项目title of account 91R# /i  
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会计薄||帐薄account-book J*@p M  
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营业报告书||损益计算表account of budiness||business report M5bE5C  
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借贷细帐||交验帐account rendered d1~#@6CIz  
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明细帐account stated -%fQr5  
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与…银行开立一户头to open an account with E%w^q9C  
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与…银行建立交易to keep account with #A)V  
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继续记帐to keep account x%dny]O1;  
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与…有交易to have an account with 66val"^W  
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作成会计帐||有往来帐项to make out an account with 2@S}x@^  
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清算||清理债务to make up an account x80IS:TP  
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清洁帐目||与…停止交易to close ones account with >)M{^  
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结帐to close an account +O/b[O'0  

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清理未付款to ask an account||to demand an account 1Q@]b_"Xh  
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结清差额to balance the account with K<P  d.:  
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清算to settle an account||to liquidate an account||to square an account -[=~!Qr:  
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审查帐目||监查帐目to audit an account [=K lDfU=  
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检查帐目to examine an account ?[JP[ qS  
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转入A的帐户to charge the amount to As account 9n
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以计帐方式付款to pay on account >pF*unC;  
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代理某人||为某人on ones account||on account of one >V6t
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为自己计算||独立帐目on ones own account LdZVXp^  
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由某人收益并负风险on ones account and risk||for ones account and risk x*1wsA  
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由某人负担for ones account||for account of one JV~ Dly>  
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按某人指示||列入某人帐户by order and for account of one h4]^~stI  
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列入5月份帐目for May account AX`Tku  
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编入某中帐项下to pass to the account of||to place to the account of SA<\n+>q^  
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寄出清算书to send in an account||to send in render an account x17:~[c']  
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支票薄cheque book Wep^He\:  

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支票陈票人cheque drawer *q 6XK_  
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持票人cheque holder CQ2vFg3+o  
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不记名支票cheque to bearer||bearer cheque OH/9<T
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记名支票||认人支票cheque to order FGn"j@m0  
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到期支票antedated cheque @1oX&#  
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未到期支票postdated cheque @@H/q  
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保付支票certified cheque u.yR oZ8/!  
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未获兑现支票，退票returned cheque {|oWU8. l  
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横线支票crossed cheque ]0>  
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普通横线general crossing CW
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特别横线special crossing &S(>L[)9  
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空白支票blank cheque NlF*/Rs  
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失效支票，过期支票stale cheque z9 0JZA  
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普通支票open cheque 7l7VT
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]0'cdC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9U;  
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支票换现金||兑现to cash a cheque I._ A  
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清理票款to clear a cheque !r.-7hR$  
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保证兑现to certify a cheque WCd:(8B  
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填写支票数额to fill up a cheque ,62~u'hR5  
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支票上划线to cross a cheque 5 `TMqrk  
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开发支票to make out a cheque l'<&H#A;'  
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签发支票，开立支票to draw a cheque||to issue a cheque \ P6 !  
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透支支票to overdraw a cheque b`%u}^B {  
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背书支票to endorse a cheque P_jav0j7g  
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请付票款||清付票款to pay a cheque||to honour a cheque DMA7eZf'Hv  
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支票退票to dishonour a cheque yU(}1ZI
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拒付支票to refuse a cheque 2ia&c@P-  
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拒付支票to stop payment of a cheque ?.ObHV*k  
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提示要求付款to present for payment o S{hv:
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见票即付持票人payable to bearer zGme}z;1@  
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支付指定人payable to order !iHC++D  
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已过期||无效out of date||stale ~U7Bo(EJp  
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请给出票人R/D||refer to drawer 82)=#ye_P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y$,++wx  
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文字与数字不一致words and figures differ D@5h$
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支票 TWRnty-C  
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时间已过account closed 1Xh@x  
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更改处应加盖印章alterations require initials eMEKR5*-O  
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时间已过effects not cleared E@E wx;P5  
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停止付款payment stopped &eO .h%@  
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支票毁损cheque mutilated L*p7|rq$"  
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汇款||寄钱to remit||to send money W?N+7_%'  
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寄票供取款||支票支付to send a cheque for payment |Ul4n@+2  
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寄款人a remitter 3qV~C{S  
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收款人a remittee 1?"Zrd  
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国外汇票foreign Bill uzp\<\d-t  
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国内汇票inland Bill }`2+`w%uZ  
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跟单汇票documentary bill zQGj,EAM}  
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空头汇票accommodation bill 96gaun J  
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原始汇票original bill :^x,>(a  
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改写||换新票据renewed bill d%! yFix;<  
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即期汇票sight bill||bill on demand _JKz5hSl  
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…days after date||…days after date…日后付款 +~;#!I@Di  
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…months after date||…months after date…月后付款 m .En!~t  
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见票后…日付款…days after sight||…days sight xfqu=z8X  
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见票后…月付款…months after sight||…months sight $K1
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange sgB|2cj;j  
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远期汇票usance bill||bill at usance ;FjI!V  
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长期汇票long bill ZD8E+]+  
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短期汇票short bill t`x_@pr  
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逾期汇票overdue bill U9//m=_  
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宽限日期days of grace RgVg~?A@  
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电汇telegraphic transfer （T.T） )B  Xl|V,  
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邮汇postal order||postal note （Am.）||post office order||money order I,?!NzB  
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本票promissory note （P/N） NJ!}(=1|K  
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押汇负责书||押汇保证书letter of hypothecation z~yLc{M  
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副保||抵押品||付属担保物collateral security cN#f$  
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担保书trust receipt||letter of indemnity \'Ca
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承兑||认付acceptance 'J#uD|9)  
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单张承兑general acceptance P,SI0$Z  
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有条件承兑qualified acceptance m:5bb3  
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附条件认付conditional acceptance w'!J  
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部分认付partial acceptance   F5f1j]c