[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。   Q*|O9vu'D  
会计报表statement of account |&vQ1o|}  

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往来帐目account current ~7aBli=  
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现在往来帐||存款额current accout $P#Cf&R  
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销货帐account sales vaQZ1a,  
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共同计算帐项joint account `M?C(  
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未决帐项outstanding account q]Gym 7o  
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贷方帐项credit account||creditor account Ep-{Ew{T_=  
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借方帐项debit account||debtor account S%n5,vwE  
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应付帐||应付未付帐account payable AkdONKO8{  
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应收帐||应收未收帐account receivable |aef$f5  
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新交易||新帐new account t{?UNW  
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未决帐||老帐old account y05(/NH>  
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现金帐cash account J1DX}h]  
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流水帐running account ]0P-?O:  
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暂记帐||未定帐suspense account <;\T e4g[  
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过期帐||延滞帐overdue account||pastdue account |T7 < !  
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杂项帐户sundry account HHu|X`tc  
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详细帐单||明细表detail account O~yPe.  
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呆帐bad account 5D0O.v  
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会计项目title of account fT1/@  
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会计薄||帐薄account-book 9^ITP!~e*  
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营业报告书||损益计算表account of budiness||business report )P   
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借贷细帐||交验帐account rendered kj_o I5<'  
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明细帐account stated \FOoIY!.x  
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与…银行开立一户头to open an account with Wj0=cIb  
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与…银行建立交易to keep account with fLM5L_S}Y  
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继续记帐to keep account aH7i$U&  
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与…有交易to have an account with GZY8%.1{"a  
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作成会计帐||有往来帐项to make out an account with wuRB[KLe  
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清算||清理债务to make up an account Wtl/xA_  
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清洁帐目||与…停止交易to close ones account with xz!b@5DR'%  
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结帐to close an account ./SDZ:5/  
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清理未付款to ask an account||to demand an account S$O+p&!X  
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结清差额to balance the account with Vf28R,~m  
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清算to settle an account||to liquidate an account||to square an account 0j{Rsy  
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审查帐目||监查帐目to audit an account `<Ry_}V  
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检查帐目to examine an account pl#2JA8  
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转入A的帐户to charge the amount to As account mVaWbR@HS  
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以计帐方式付款to pay on account /RG
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代理某人||为某人on ones account||on account of one + *xi&|%  
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为自己计算||独立帐目on ones own account Z]~) ->=}  
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由某人收益并负风险on ones account and risk||for ones account and risk 8-|| Nh  
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由某人负担for ones account||for account of one #Sc9&DfX  
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按某人指示||列入某人帐户by order and for account of one 969Y[XQ  
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列入5月份帐目for May account @sdH B./  
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编入某中帐项下to pass to the account of||to place to the account of pw.K,?kYr  
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寄出清算书to send in an account||to send in render an account jct|}U  
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支票薄cheque book -UoTBvObAm  
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支票陈票人cheque drawer A\w"!tNM|  
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持票人cheque holder a=4
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不记名支票cheque to bearer||bearer cheque ' ~1/*F%8  
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记名支票||认人支票cheque to order d:Oo5t)MN  
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到期支票antedated cheque z2lT4SAv+  
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未到期支票postdated cheque M%Yxhu T0  
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保付支票certified cheque BJgHel+N  
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未获兑现支票，退票returned cheque SyI\ ulmL  
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横线支票crossed cheque ?3%r:
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普通横线general crossing PpLiH9}  
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特别横线special crossing "rrw~  
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空白支票blank cheque yIC C8M  
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失效支票，过期支票stale cheque /BN=Kl]  
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普通支票open cheque 9C8 G(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 o@hj.)u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [%P[ x]-  
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支票换现金||兑现to cash a cheque LqXVi 80  
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清理票款to clear a cheque |&@`~OBa  
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保证兑现to certify a cheque .<E7Ey#  
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填写支票数额to fill up a cheque LqO=wK~  
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支票上划线to cross a cheque XZS%az1%  
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开发支票to make out a cheque y\4/M6  
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签发支票，开立支票to draw a cheque||to issue a cheque $BT[fJ'k  
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透支支票to overdraw a cheque 9~$E+m(  
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背书支票to endorse a cheque I;1)a4Xc4R  
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请付票款||清付票款to pay a cheque||to honour a cheque kma>'P`G  
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支票退票to dishonour a cheque Q&+)Kp]A  
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拒付支票to refuse a cheque 00s)=A_  
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拒付支票to stop payment of a cheque 9[W >`JKo  
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提示要求付款to present for payment B[6k [Vs  
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见票即付持票人payable to bearer ^nN
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支付指定人payable to order `u7^r^>A  
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已过期||无效out of date||stale j_~mP>el)  
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请给出票人R/D||refer to drawer >}Bcv%zZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Gaem"k|  
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文字与数字不一致words and figures differ 5XzsqeG|  
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支票 
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时间已过account closed INp:;  
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更改处应加盖印章alterations require initials ~e] B[>PT  
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时间已过effects not cleared Eu"8IM!%-  
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停止付款payment stopped U{bv|vF  
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支票毁损cheque mutilated #Ha"rr46p  
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汇款||寄钱to remit||to send money /]j
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寄票供取款||支票支付to send a cheque for payment frW\!r{LT  
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寄款人a remitter *{j;LA.BR#  
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收款人a remittee ::iYydpM  
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国外汇票foreign Bill kONn7Itbu  
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国内汇票inland Bill fp\mBe
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跟单汇票documentary bill s_RK x)w@  
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空头汇票accommodation bill R@NFpiw  
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原始汇票original bill *y7Yf7  
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改写||换新票据renewed bill YcwDNsk  
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即期汇票sight bill||bill on demand C@t,oDU#  
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…days after date||…days after date…日后付款 Sw; kUJ  
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…months after date||…months after date…月后付款 lg2I|Z6DH  
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见票后…日付款…days after sight||…days sight 0QPY +6  
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见票后…月付款…months after sight||…months sight X)Tyxppf'  
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同组票据set of bills >Z3>  
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单张汇票sola of exchange||sole of exchange g{sp<w0  
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远期汇票usance bill||bill at usance .mqMz
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长期汇票long bill NJd4( P  
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短期汇票short bill a;U)#*(5|v  
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逾期汇票overdue bill vR5X  
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宽限日期days of grace hR2 R  
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电汇telegraphic transfer （T.T） jgXr2JQ<  
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邮汇postal order||postal note （Am.）||post office order||money order &"T7K Xx  
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本票promissory note （P/N） 32anmVnf  

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押汇负责书||押汇保证书letter of hypothecation ds+2z=!!e  
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副保||抵押品||付属担保物collateral security 3^q9ll7Op  
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担保书trust receipt||letter of indemnity #_3-(H5u  
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承兑||认付acceptance g2LvojR  
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单张承兑general acceptance 8<Yv:8%B6  
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有条件承兑qualified acceptance :AuKQ`c  
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附条件认付conditional acceptance Jzy:^PObT  
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部分认付partial acceptance   =R9`to|