[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。   }E7:ihy  
会计报表statement of account ":nQgV\9  
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往来帐目account current JO@|*/mL  
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现在往来帐||存款额current accout XB[<;*Iz  
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销货帐account sales 9Mgq1Z  
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共同计算帐项joint account -&e92g&n   
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未决帐项outstanding account $ F S_E
 

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贷方帐项credit account||creditor account #YSF&*  
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借方帐项debit account||debtor account v~/~@jv  
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应付帐||应付未付帐account payable DSxUdEK6  
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应收帐||应收未收帐account receivable ! <WBCclX  
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新交易||新帐new account 9GdB#k6W`  
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未决帐||老帐old account 0ji q-3V)  
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现金帐cash account mNYl@+:psj  
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流水帐running account u? fTL2~  
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暂记帐||未定帐suspense account +!0eu>~_&  
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过期帐||延滞帐overdue account||pastdue account *V k ^f+5  
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杂项帐户sundry account Jg$xO@.  
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详细帐单||明细表detail account XUV!C7  
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呆帐bad account /Y^8SO4  
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会计项目title of account YH:8<O,{-  
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会计薄||帐薄account-book h?,\(KjP#  
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营业报告书||损益计算表account of budiness||business report xU9@$am  
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借贷细帐||交验帐account rendered g2p"LWex-  
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明细帐account stated q S8B##x+=  
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与…银行开立一户头to open an account with K6pR8z*?  
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与…银行建立交易to keep account with `EMi0hm&H  
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继续记帐to keep account % "Db?  
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与…有交易to have an account with _dU P7H (  
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作成会计帐||有往来帐项to make out an account with z X5G;,_  
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清算||清理债务to make up an account |pWaBh|r  
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清洁帐目||与…停止交易to close ones account with @"1}16b#f  
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结帐to close an account yr4ou  
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清理未付款to ask an account||to demand an account C{Blqf3V0  
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结清差额to balance the account with &=-PRza%j  
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清算to settle an account||to liquidate an account||to square an account /PC`0/b  
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审查帐目||监查帐目to audit an account VG#Q;
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检查帐目to examine an account rl| Q)A{  
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转入A的帐户to charge the amount to As account ;E's4jWq  
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以计帐方式付款to pay on account =>YvA>izE  
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代理某人||为某人on ones account||on account of one h[H%:743  
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为自己计算||独立帐目on ones own account RHXvee55  
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由某人收益并负风险on ones account and risk||for ones account and risk Bbs5f@E  
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由某人负担for ones account||for account of one =phiD&=  
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按某人指示||列入某人帐户by order and for account of one ?'f^X$aS  
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列入5月份帐目for May account P#F_>GB  
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编入某中帐项下to pass to the account of||to place to the account of r8+*|$K  
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寄出清算书to send in an account||to send in render an account @? vLAsp\  
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支票薄cheque book iBS0rT_  
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支票陈票人cheque drawer !`Xt8q\r  
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持票人cheque holder bWUS9WT  
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不记名支票cheque to bearer||bearer cheque \ bC}&Iz6  
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记名支票||认人支票cheque to order SUo^c1)G  
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到期支票antedated cheque V!H(;Tuuo  
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未到期支票postdated cheque GPMrs)J*!  
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保付支票certified cheque TJE% U0Ln  
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未获兑现支票，退票returned cheque Euqj xz  
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横线支票crossed cheque m\/>C|f\  
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普通横线general crossing /cM 5  
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特别横线special crossing _w \Y{(k  
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空白支票blank cheque Lf[G>0t&n  
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失效支票，过期支票stale cheque : x>I- 3G  
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普通支票open cheque f2`P8$U)R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bELIRM9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A Z]P+v  
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支票换现金||兑现to cash a cheque 9Q,Msl4n  
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清理票款to clear a cheque -iY9GN89c  
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保证兑现to certify a cheque EC^Ev|PB\u  
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填写支票数额to fill up a cheque >{phyBy
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支票上划线to cross a cheque #]5&mKi  
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开发支票to make out a cheque H.jLGe>  
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签发支票，开立支票to draw a cheque||to issue a cheque n@G:e-m{A  
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透支支票to overdraw a cheque E9L!O.Q  
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背书支票to endorse a cheque ;J ,,f1Vw  
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请付票款||清付票款to pay a cheque||to honour a cheque Ma`   
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支票退票to dishonour a cheque c7FfI"7HR  
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拒付支票to refuse a cheque 4f@havFIJ  
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拒付支票to stop payment of a cheque N}8HK^n*  
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提示要求付款to present for payment IQ(]66c,  
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见票即付持票人payable to bearer /tId#/Y  
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支付指定人payable to order <2o.,2?G  
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已过期||无效out of date||stale Mm>zpB`qP  
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请给出票人R/D||refer to drawer (/9.+V_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %U=S6<lbj;  
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文字与数字不一致words and figures differ S,wj[;cv4  
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支票 8Y{}p[UFT  
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时间已过account closed FkJ>]k  
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更改处应加盖印章alterations require initials 'n>3`1E,  
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时间已过effects not cleared l_Y dIUl  
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停止付款payment stopped {-v\&w  
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支票毁损cheque mutilated qV,
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汇款||寄钱to remit||to send money iRj x];:Vu  
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寄票供取款||支票支付to send a cheque for payment YP\4XI  
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寄款人a remitter Og;$P'U  
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收款人a remittee ,QHx*~9  
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国外汇票foreign Bill l=-dK_I?  
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国内汇票inland Bill [[66[;  
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跟单汇票documentary bill c;|&>Fp  
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空头汇票accommodation bill bU4+PA@$  
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原始汇票original bill /wxxcq  
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改写||换新票据renewed bill |C2.Zay  
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即期汇票sight bill||bill on demand X8l1 xD  
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…days after date||…days after date…日后付款 I{g2q B$6  
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…months after date||…months after date…月后付款 eg~^wi  
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见票后…日付款…days after sight||…days sight fUWm7>6VA>  
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见票后…月付款…months after sight||…months sight Cg\)BHv~  
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同组票据set of bills .6/p4OR|  
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单张汇票sola of exchange||sole of exchange KeO
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远期汇票usance bill||bill at usance #<>E+ r+  
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长期汇票long bill ]{U*+K%,J  
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短期汇票short bill F"#*8P  
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逾期汇票overdue bill vlyNQ7"%  
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宽限日期days of grace %LlKi5u]  
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电汇telegraphic transfer （T.T） .7Bav5 ;  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） H$iMP.AK  
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押汇负责书||押汇保证书letter of hypothecation mYRR==iDL  
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副保||抵押品||付属担保物collateral security S?WUSx*N  
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担保书trust receipt||letter of indemnity IN*Z__l8j`  
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承兑||认付acceptance L7="!I  
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单张承兑general acceptance 7En~~J3  
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有条件承兑qualified acceptance ~$Yuxo  
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附条件认付conditional acceptance $(hZw  
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部分认付partial acceptance   I!%@|[ Ow