[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。   V#8]io  
会计报表statement of account +p6cG\Gp  
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往来帐目account current 6v~` jS%3  
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现在往来帐||存款额current accout XQL"D)fw  
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销货帐account sales n+Ofbiz@  
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共同计算帐项joint account lF-;h{   
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未决帐项outstanding account 9F+i+(\,b  
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贷方帐项credit account||creditor account @Dc?fyY*o<  
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借方帐项debit account||debtor account 9>~UqP9  
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应付帐||应付未付帐account payable Mazjn?f  
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应收帐||应收未收帐account receivable `P1jg$(eA  
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新交易||新帐new account 5G.A\`u%  
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未决帐||老帐old account ,a_F[uK  
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现金帐cash account s_Y1rD*B  
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流水帐running account EoLF7j<W  
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暂记帐||未定帐suspense account p"^^9'`=  
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过期帐||延滞帐overdue account||pastdue account YpQ/ )fSEV  
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杂项帐户sundry account 7aTo!T  
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详细帐单||明细表detail account `X?l`H;#  
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呆帐bad account ?!  dp0<  
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会计项目title of account 'qBg^c  
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会计薄||帐薄account-book vGWX=O  
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营业报告书||损益计算表account of budiness||business report mj :8ZZ  
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借贷细帐||交验帐account rendered hnS ~r4  
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明细帐account stated eG
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与…银行开立一户头to open an account with y6Xfddd61  
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与…银行建立交易to keep account with k{Yj!C> #  
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继续记帐to keep account 3 EB8ls2  
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与…有交易to have an account with f5zxy!dhKS  
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作成会计帐||有往来帐项to make out an account with ?,NZ/n  
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清算||清理债务to make up an account (.7_`T6QG  
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清洁帐目||与…停止交易to close ones account with "?lirOD  
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结帐to close an account 3(%hHM7DM  
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清理未付款to ask an account||to demand an account j,eeQ KH  

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结清差额to balance the account with kvv-f9/-  
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清算to settle an account||to liquidate an account||to square an account ^CI.F.#X|  
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审查帐目||监查帐目to audit an account :h0as!2@dp  
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检查帐目to examine an account "R+ x  
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转入A的帐户to charge the amount to As account Y}'C'PR  
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以计帐方式付款to pay on account qqQnL[`)C  
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代理某人||为某人on ones account||on account of one &D[dDUdHs  
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为自己计算||独立帐目on ones own account ^2|gQ'7<  
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由某人收益并负风险on ones account and risk||for ones account and risk 2V/A%  
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由某人负担for ones account||for account of one f'TjR#w  
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按某人指示||列入某人帐户by order and for account of one G%;XJsFGp  
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列入5月份帐目for May account MA.1t  
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编入某中帐项下to pass to the account of||to place to the account of M3K+;-n^  
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寄出清算书to send in an account||to send in render an account 4?><x[l2{  
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支票薄cheque book /$\yAOA'y  
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支票陈票人cheque drawer 
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持票人cheque holder YTL [z:k}  
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不记名支票cheque to bearer||bearer cheque YUfuS3sX}  
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记名支票||认人支票cheque to order Lx8^V7X  
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到期支票antedated cheque Jh{(xGA  
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未到期支票postdated cheque  h#^I
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保付支票certified cheque /(BQzCP9O;  
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未获兑现支票，退票returned cheque NAZ xM9  
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横线支票crossed cheque W|G(x8  
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普通横线general crossing ]Q-ON&/  
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特别横线special crossing 8 fVI33  
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空白支票blank cheque r}WV"/]p  
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失效支票，过期支票stale cheque "}\z7^.W>  
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普通支票open cheque RA+Y./*h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Km?(%?  
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支票换现金||兑现to cash a cheque ?qHW"0Tjn  
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清理票款to clear a cheque z/F(z*'v  
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保证兑现to certify a cheque @-qxNw  
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填写支票数额to fill up a cheque |I^\|5  
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支票上划线to cross a cheque 9H1R0iWW  
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开发支票to make out a cheque ~)tMR9=wX  
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签发支票，开立支票to draw a cheque||to issue a cheque lLmVat(  
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透支支票to overdraw a cheque _UjAct]6  
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背书支票to endorse a cheque udp&U+L  
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请付票款||清付票款to pay a cheque||to honour a cheque +'uF3-+WY  
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支票退票to dishonour a cheque 'bY^=9&|  
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拒付支票to refuse a cheque _?1<  
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拒付支票to stop payment of a cheque &r~~1BnpHm  
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提示要求付款to present for payment r5lp<md  
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见票即付持票人payable to bearer 2?QIK3"v  
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支付指定人payable to order wMt?yc:X  
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已过期||无效out of date||stale [p}J=1S  
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请给出票人R/D||refer to drawer ;fee<7Ty  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0
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文字与数字不一致words and figures differ 3z\:{yl  
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支票 lsJ'dS  
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时间已过account closed t+m$lqm  
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更改处应加盖印章alterations require initials :#d$[:r#  
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时间已过effects not cleared [7|}h/  
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停止付款payment stopped Lkqu"V  
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支票毁损cheque mutilated jY87NHg  
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汇款||寄钱to remit||to send money @_1$ <8  
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寄票供取款||支票支付to send a cheque for payment uDH)0#  
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寄款人a remitter zr84%_^  
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收款人a remittee cCyg&% zsT  
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国外汇票foreign Bill
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国内汇票inland Bill nHyWb6  
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跟单汇票documentary bill 7-W(gD!`  
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空头汇票accommodation bill E<-}Jc1  
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原始汇票original bill nfRo:@  
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改写||换新票据renewed bill 5'+g'9  
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即期汇票sight bill||bill on demand ?em)om  
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…days after date||…days after date…日后付款 "TN}=^A\F  
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…months after date||…months after date…月后付款 Sq(=Bn6E  
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见票后…日付款…days after sight||…days sight ;qG a|`#j  
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见票后…月付款…months after sight||…months sight Ij#%Qu  
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同组票据set of bills ]S;e#u{QE  
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单张汇票sola of exchange||sole of exchange H(?z?2b p  
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远期汇票usance bill||bill at usance NbkWy  
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长期汇票long bill 2Ybz`O!  
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短期汇票short bill eN}FBX#'  
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逾期汇票overdue bill I&
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宽限日期days of grace Y*J`Wf(w  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order L$(W* PG}  
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本票promissory note （P/N） ~rn82an@G  
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押汇负责书||押汇保证书letter of hypothecation W.0dGUi*  
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副保||抵押品||付属担保物collateral security yt_?4Hc"  
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担保书trust receipt||letter of indemnity :/Sx\Nz78  
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承兑||认付acceptance ] J:^$]  
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单张承兑general acceptance Z8nNZ<k  
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有条件承兑qualified acceptance N,Y<m X  
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附条件认付conditional acceptance vco:6Ab$  
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部分认付partial acceptance   qZA?M=NT?