[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。   Fku<|1}&y  
会计报表statement of account Ke#Rkt  
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往来帐目account current `l70i2xcj  
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现在往来帐||存款额current accout qOQ8a:]?  
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销货帐account sales p74Nd4U$s  
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共同计算帐项joint account
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未决帐项outstanding account 64"DT3:  
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贷方帐项credit account||creditor account 211T}a
  
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借方帐项debit account||debtor account m9c`"!  
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应付帐||应付未付帐account payable ^, f^YL;  
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应收帐||应收未收帐account receivable Ut/%+r"s  
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新交易||新帐new account `q |
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未决帐||老帐old account BT3yrq9  
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现金帐cash account [P}mDX  
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流水帐running account k#/cdK!K  
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暂记帐||未定帐suspense account ,S`FxJcE  
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过期帐||延滞帐overdue account||pastdue account FKhgUnw  
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杂项帐户sundry account +o0yx U 7t  
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详细帐单||明细表detail account 1M55!b  
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呆帐bad account {%&04yq+  
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会计项目title of account U.I7p  
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会计薄||帐薄account-book ~,8#\]xR  
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营业报告书||损益计算表account of budiness||business report F8/n;  
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借贷细帐||交验帐account rendered DPmY_[OAE  
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明细帐account stated z?UEn#E2
 
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与…银行开立一户头to open an account with WqCj;Tj|  
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与…银行建立交易to keep account with `@u9 fx.  
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继续记帐to keep account xsS;<uCD  
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与…有交易to have an account with 43rV> W,  
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作成会计帐||有往来帐项to make out an account with d+0= a]  
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清算||清理债务to make up an account /pLf?m9  
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清洁帐目||与…停止交易to close ones account with T+%P+  
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结帐to close an account ztp2 j%'  
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清理未付款to ask an account||to demand an account X_,R!$wbg:  
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结清差额to balance the account with fbJa$  
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清算to settle an account||to liquidate an account||to square an account P8 R^46  
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审查帐目||监查帐目to audit an account H5be5  
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检查帐目to examine an account B
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转入A的帐户to charge the amount to As account 4Td)1~zc3  
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以计帐方式付款to pay on account BipD8`a  
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代理某人||为某人on ones account||on account of one B.#-@  
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为自己计算||独立帐目on ones own account ^CB@4$!   
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由某人收益并负风险on ones account and risk||for ones account and risk \# 1p  
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由某人负担for ones account||for account of one 6.vwK3\>~  
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按某人指示||列入某人帐户by order and for account of one ~jJe|zg>  
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列入5月份帐目for May account W&2r{kCsQ  
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编入某中帐项下to pass to the account of||to place to the account of R)%I 9M,  
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寄出清算书to send in an account||to send in render an account y>ePCDR3  
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支票薄cheque book 8>(/:u_x  
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支票陈票人cheque drawer qG#ZYcVec  
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持票人cheque holder ,6x>gcR  
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不记名支票cheque to bearer||bearer cheque u3IhB8'  
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记名支票||认人支票cheque to order &c y<"y  
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到期支票antedated cheque >&Y\g?Z6G  
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未到期支票postdated cheque i\k Db=  
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保付支票certified cheque +_ny{i`'  
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未获兑现支票，退票returned cheque Nr`v|_U  
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横线支票crossed cheque Asj<u!L  
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普通横线general crossing q XB E3  
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特别横线special crossing lLI%J>b@  
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空白支票blank cheque nI8zT0o  
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失效支票，过期支票stale cheque 'h[7AZ&)#  
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普通支票open cheque )M8@|~~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >2NsBS(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges He&A>bA)z  
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支票换现金||兑现to cash a cheque IEWl I  
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清理票款to clear a cheque ]PbwG  

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保证兑现to certify a cheque u3sr
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填写支票数额to fill up a cheque S4OOm[8  
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支票上划线to cross a cheque o@YEd
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开发支票to make out a cheque f?"909&  
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签发支票，开立支票to draw a cheque||to issue a cheque d!"gb,ec  
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透支支票to overdraw a cheque #:
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背书支票to endorse a cheque ca%XA|_J  
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请付票款||清付票款to pay a cheque||to honour a cheque &]c7<=`K"  
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支票退票to dishonour a cheque 7QaZ|\c  
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拒付支票to refuse a cheque "p&4Sn3T2?  
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拒付支票to stop payment of a cheque Bc}e ??F  
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提示要求付款to present for payment
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见票即付持票人payable to bearer sA+( |cEh  
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支付指定人payable to order M U2];  
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已过期||无效out of date||stale  j g_;pn  
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请给出票人R/D||refer to drawer U?ZxQj66}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Fw6x (j"  
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文字与数字不一致words and figures differ J8hH#7WMS  
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支票 BEii:05  
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时间已过account closed L%4Do*V&  
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更改处应加盖印章alterations require initials ~)!vhdBe  
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时间已过effects not cleared OyTp^W`&  
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停止付款payment stopped I#](mRJ6  
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支票毁损cheque mutilated i>AKXJ+  
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汇款||寄钱to remit||to send money ?L6ACi`9  
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寄票供取款||支票支付to send a cheque for payment +L<x0-&  
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寄款人a remitter (Qz| N  
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收款人a remittee -$5nqaK?  
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国外汇票foreign Bill NW@guhK.  
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国内汇票inland Bill ttC+`
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跟单汇票documentary bill eXZH#K7S#  
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空头汇票accommodation bill Xw[|$#QKM  
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原始汇票original bill Y'%k
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改写||换新票据renewed bill by%k*y  
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即期汇票sight bill||bill on demand e4?p(F-x
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…days after date||…days after date…日后付款 jFMf=u&U  
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…months after date||…months after date…月后付款 O
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见票后…日付款…days after sight||…days sight b];? tP  
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见票后…月付款…months after sight||…months sight zV8^Hxl  
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同组票据set of bills $5n6C7  
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单张汇票sola of exchange||sole of exchange rF8nz:8  
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远期汇票usance bill||bill at usance $-:j'e:j  
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长期汇票long bill 9L^:N)-  
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短期汇票short bill $rG~0  
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逾期汇票overdue bill Os#
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宽限日期days of grace lB Y"@N  
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电汇telegraphic transfer （T.T） |tkhsQ-;  
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邮汇postal order||postal note （Am.）||post office order||money order jK{)gO  
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本票promissory note （P/N） GukS=rC9  
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押汇负责书||押汇保证书letter of hypothecation H[a1n' "<:  
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副保||抵押品||付属担保物collateral security dfmx z7V  
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担保书trust receipt||letter of indemnity 6H\apgHm  
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承兑||认付acceptance z&6TdwhV  
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单张承兑general acceptance 'NJC
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有条件承兑qualified acceptance BN?OvQ  
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附条件认付conditional acceptance MMpGI^x!-X  
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部分认付partial acceptance   ]&')#YO