[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。   6E~g#(8  
会计报表statement of account 5| B(\wqG  
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往来帐目account current  &;i "P  
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现在往来帐||存款额current accout 80b;I|-T,  
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销货帐account sales Q=mI9   
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共同计算帐项joint account k%s_0 @  
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未决帐项outstanding account cH' iA.  
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贷方帐项credit account||creditor account MP Z3D9  
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借方帐项debit account||debtor account l^GP3S  
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应付帐||应付未付帐account payable @NhvnfZ  
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应收帐||应收未收帐account receivable 6+r$t#  
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新交易||新帐new account FZjHw_pP  
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未决帐||老帐old account !!@A8~H  
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现金帐cash account %CWPbk^  
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流水帐running account f# +el y  
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暂记帐||未定帐suspense account =*p/F  
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过期帐||延滞帐overdue account||pastdue account r0p w_j  
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杂项帐户sundry account *s@Qtgu  
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详细帐单||明细表detail account \fr-<5w79  
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呆帐bad account ge]STSM0n7  
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会计项目title of account 9 \^|6k,  
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会计薄||帐薄account-book Q: J^"  
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营业报告书||损益计算表account of budiness||business report 'X shmZ0&  
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借贷细帐||交验帐account rendered JxyB(
 
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明细帐account stated ?-1r$31p  
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与…银行开立一户头to open an account with >>[G1  
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与…银行建立交易to keep account with #-h\.#s  
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继续记帐to keep account `5H$IP1XhA  
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与…有交易to have an account with 86z]<
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作成会计帐||有往来帐项to make out an account with ;'-olW~  
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清算||清理债务to make up an account je]}R>[r5  
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清洁帐目||与…停止交易to close ones account with 5O`dO9g}$  
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结帐to close an account `_&Vt=7lG  
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清理未付款to ask an account||to demand an account J!DF^ fLe  
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结清差额to balance the account with )Z %T27r,^  
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清算to settle an account||to liquidate an account||to square an account "]\+?  
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审查帐目||监查帐目to audit an account w}CmfR
 
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检查帐目to examine an account Y F*OU"2U  
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转入A的帐户to charge the amount to As account QFIL)'K  
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以计帐方式付款to pay on account Ka`=WeJ|  
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代理某人||为某人on ones account||on account of one |^9BA-nA  
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为自己计算||独立帐目on ones own account r$wxk 4%Rz  
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由某人收益并负风险on ones account and risk||for ones account and risk uWrQ&}@  
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由某人负担for ones account||for account of one m %PC8bf`S  
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按某人指示||列入某人帐户by order and for account of one 3T&6opaF  
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列入5月份帐目for May account <ioO,oS'  
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编入某中帐项下to pass to the account of||to place to the account of aC<KN:TN6  
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寄出清算书to send in an account||to send in render an account nQGQWg`  
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支票薄cheque book jM:Y 'l]  
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支票陈票人cheque drawer BW,mwq  
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持票人cheque holder q%5eVG  
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不记名支票cheque to bearer||bearer cheque B&N/$=5m  
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记名支票||认人支票cheque to order V_Wwrhua  
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到期支票antedated cheque !pJeA)W;  
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未到期支票postdated cheque
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保付支票certified cheque F,5r9^,_  
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未获兑现支票，退票returned cheque `HuCT6O  
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横线支票crossed cheque P00f6  

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普通横线general crossing StI1){Wf  
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特别横线special crossing 1&:@  
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空白支票blank cheque G4 G5PXi  
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失效支票，过期支票stale cheque "g+z !4b#  
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普通支票open cheque EVQ0l@K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !AJ]j|@VBd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2l5KJlfj>k  
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支票换现金||兑现to cash a cheque (qwdQMj`  
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清理票款to clear a cheque 9SMiJad<  
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保证兑现to certify a cheque %]p6Kn/>  
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填写支票数额to fill up a cheque V,%L~dI  
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支票上划线to cross a cheque @;wzsh >o  
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开发支票to make out a cheque 7.bN99{xPM  
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签发支票，开立支票to draw a cheque||to issue a cheque Y|0ow_oH  
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透支支票to overdraw a cheque }fhHXGK.  
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背书支票to endorse a cheque A~lIa$U$b  
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请付票款||清付票款to pay a cheque||to honour a cheque <M[U#Q~?~e  

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支票退票to dishonour a cheque G5]1s  
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拒付支票to refuse a cheque fAj2LAK  
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拒付支票to stop payment of a cheque rPq<Xb\  
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提示要求付款to present for payment 2f:Mm'XdB  
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见票即付持票人payable to bearer &+nRIv S_`  
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支付指定人payable to order T'rjh"C&|  
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已过期||无效out of date||stale G\(cnqHk  
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请给出票人R/D||refer to drawer -?p4"[
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X/ lmj_v  
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文字与数字不一致words and figures differ ^Lv)){t  
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支票 L;-V Yo#  
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时间已过account closed CE @[Z  
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更改处应加盖印章alterations require initials &B\ sG=  
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时间已过effects not cleared *x:*Q \|  
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停止付款payment stopped 24u_}ZQzY  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money U!(es0rX  
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寄票供取款||支票支付to send a cheque for payment Y,Lx6kU  
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寄款人a remitter S=j pn  
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收款人a remittee l
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国外汇票foreign Bill >g m  
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国内汇票inland Bill 6bPl(.(3  
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跟单汇票documentary bill rzs-c ?  
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空头汇票accommodation bill =^Sx Z Bn  
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原始汇票original bill >ZW|wpO  
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改写||换新票据renewed bill e,&#,O  

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即期汇票sight bill||bill on demand TkJ[N4'0  
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…days after date||…days after date…日后付款 Ij$C@hH  
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…months after date||…months after date…月后付款 z:@:B :E  
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见票后…日付款…days after sight||…days sight :W5W @8Y  
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见票后…月付款…months after sight||…months sight I/%v`[  
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同组票据set of bills Pc_aEBq  
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单张汇票sola of exchange||sole of exchange ZZ7qSyBs?  
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远期汇票usance bill||bill at usance fT|A^  
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长期汇票long bill +.Ij%S[Px5  
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短期汇票short bill sl `jovT[Y  
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逾期汇票overdue bill V`1,s~"q  
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)63 $,y-;$  
宽限日期days of grace %'yrIR  
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电汇telegraphic transfer （T.T） /{\ /e"5  
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邮汇postal order||postal note （Am.）||post office order||money order  ch8a  
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本票promissory note （P/N） t$18h2yOL  
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押汇负责书||押汇保证书letter of hypothecation lPZ(c%P  
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副保||抵押品||付属担保物collateral security LE\=Y;%  
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担保书trust receipt||letter of indemnity _&uJE&xl}  
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承兑||认付acceptance V4:/LNq_]  
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单张承兑general acceptance YYv0cV{E  
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有条件承兑qualified acceptance \c< oVF'  
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附条件认付conditional acceptance @C)s4{V  
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部分认付partial acceptance   HwUaaK