[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。   ebq4g387X  
会计报表statement of account ),)lzN%!  
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往来帐目account current mR~&)QBP.  
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现在往来帐||存款额current accout H.;Q+A,8^  
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销货帐account sales O<I-
  
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共同计算帐项joint account vIvIfE  
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未决帐项outstanding account * v`eUQ:  
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贷方帐项credit account||creditor account {I((p_  
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借方帐项debit account||debtor account vI?, 47Hj+  
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应付帐||应付未付帐account payable 2eogY#  
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应收帐||应收未收帐account receivable JJnH%Q  
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新交易||新帐new account <b.D&  
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未决帐||老帐old account VTM/hJmwJ  
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现金帐cash account GyIV Hby  
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流水帐running account `uFdwO'DD  
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暂记帐||未定帐suspense account 45e~6",  
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过期帐||延滞帐overdue account||pastdue account |>Vb9:q9Po  
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杂项帐户sundry account w(/S?d  
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详细帐单||明细表detail account ^c<Ve'-
 
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呆帐bad account %{|pj +  
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会计项目title of account KHme&yMq  
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会计薄||帐薄account-book y0#2m6u  
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营业报告书||损益计算表account of budiness||business report tA;}h7/Lc~  
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借贷细帐||交验帐account rendered KPF1cJ2N  
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明细帐account stated  }tz7b#  
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与…银行开立一户头to open an account with t_^4`dW`  
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与…银行建立交易to keep account with aUp g u"
 
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继续记帐to keep account GOPfXtkC  
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与…有交易to have an account with jd:6:Fm  
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作成会计帐||有往来帐项to make out an account with N7"W{"3D  
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清算||清理债务to make up an account 'L'R9&o<X  
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清洁帐目||与…停止交易to close ones account with $FVNCFN%  
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结帐to close an account 3fj4%P"  
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清理未付款to ask an account||to demand an account +(Ae4{z"1+  
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结清差额to balance the account with K-v#.e4  
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清算to settle an account||to liquidate an account||to square an account /^ts9:  
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审查帐目||监查帐目to audit an account cuX)8+  
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检查帐目to examine an account )=+|i3]U  
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转入A的帐户to charge the amount to As account 1MFbQs^  
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以计帐方式付款to pay on account pa+hL,w{6  
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代理某人||为某人on ones account||on account of one 6tZI["\   
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为自己计算||独立帐目on ones own account P \I|,  
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由某人收益并负风险on ones account and risk||for ones account and risk CpN>p.kM  
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由某人负担for ones account||for account of one l/D} X  
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按某人指示||列入某人帐户by order and for account of one ~*7]r`6\@  
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列入5月份帐目for May account *8q.YuZ  
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编入某中帐项下to pass to the account of||to place to the account of 3`HV(5U[  
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寄出清算书to send in an account||to send in render an account WIOV2+
 
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支票薄cheque book ~[: 2I  
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支票陈票人cheque drawer %y@AA>x!  
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持票人cheque holder )jj0^f1!j  
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不记名支票cheque to bearer||bearer cheque 9L9sqZUB
 
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记名支票||认人支票cheque to order NI5``BwpO  
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到期支票antedated cheque tkhCw/  
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未到期支票postdated cheque 'yth'[  
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保付支票certified cheque >7r!~+B"9'  
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未获兑现支票，退票returned cheque ]k(]qZ  
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横线支票crossed cheque &zs$x? /  
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普通横线general crossing 6RM/GM  
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特别横线special crossing .2pK.$.  
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空白支票blank cheque H[UlY?&+  
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失效支票，过期支票stale cheque |'.  
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普通支票open cheque 6 ,uX,X5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aP`P)3O6)1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WKU=.sY  
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支票换现金||兑现to cash a cheque }-fl$j?9E  
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清理票款to clear a cheque ZC}QId  
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保证兑现to certify a cheque m4g$N
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填写支票数额to fill up a cheque = f i$}>\  
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支票上划线to cross a cheque H.2QKws^F  
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开发支票to make out a cheque MS]r:X6  
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签发支票，开立支票to draw a cheque||to issue a cheque )WoxMmz  
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透支支票to overdraw a cheque YF:L)0H'O  
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背书支票to endorse a cheque ukY"+&  

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请付票款||清付票款to pay a cheque||to honour a cheque 6_ow%Rx~F  
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支票退票to dishonour a cheque e,5C8Q`Z  
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拒付支票to refuse a cheque $a%MOKr  
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拒付支票to stop payment of a cheque :Lug7bUVD  
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提示要求付款to present for payment uXq. ]ub  
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见票即付持票人payable to bearer :#~j:C|  
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支付指定人payable to order F.v{-8G V  
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已过期||无效out of date||stale 63~ E#Dt4  
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请给出票人R/D||refer to drawer )@'}\_a3[]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BFJnV.0M!  
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文字与数字不一致words and figures differ *U\`CXn;  
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支票 Clb@$,  
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时间已过account closed g^ i&gNDx  
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更改处应加盖印章alterations require initials \`\ZTZni  
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时间已过effects not cleared =+MPFhvg!  
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停止付款payment stopped qXtC^n@x  
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支票毁损cheque mutilated @Sbe^x  
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汇款||寄钱to remit||to send money D^3vr2  
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寄票供取款||支票支付to send a cheque for payment Eq\M;aDq  
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寄款人a remitter V2|aN<Sx<  
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收款人a remittee vVe';|8v  
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国外汇票foreign Bill )i^<r;_z  
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国内汇票inland Bill hUMf"=q+  
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跟单汇票documentary bill r^a7MHY1  
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空头汇票accommodation bill `Kr,>sEAM  
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原始汇票original bill #& Rw&  
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改写||换新票据renewed bill 5Qn '  
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即期汇票sight bill||bill on demand j=aI9p  
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…days after date||…days after date…日后付款 QPg8;O  
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…months after date||…months after date…月后付款 0ANZAX5  
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见票后…日付款…days after sight||…days sight Q qvihd  
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见票后…月付款…months after sight||…months sight 5^lxj~ F  
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同组票据set of bills \$\ENQ ;Nk  
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单张汇票sola of exchange||sole of exchange <| +Ex  
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远期汇票usance bill||bill at usance An"</;HU  
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长期汇票long bill _m'Fr 7  
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短期汇票short bill fhp<oe>D  
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逾期汇票overdue bill O0No'LVu  
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宽限日期days of grace _/!y)&4"  
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电汇telegraphic transfer （T.T） Y2SJ7  
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邮汇postal order||postal note （Am.）||post office order||money order Mt5PaTjj  
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本票promissory note （P/N） [P7N{l=I  
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押汇负责书||押汇保证书letter of hypothecation y+6o{`0  
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副保||抵押品||付属担保物collateral security ^?]%sdT q  
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担保书trust receipt||letter of indemnity !0C ^TCuG  
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承兑||认付acceptance B0WJ/)rK<  
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单张承兑general acceptance e=;AfK  
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有条件承兑qualified acceptance CL}{mEr}  
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附条件认付conditional acceptance -!L"'
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部分认付partial acceptance   1YJC{bO