[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。   3oG,E;(  
会计报表statement of account <rSF*  
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往来帐目account current 76` .Y  
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现在往来帐||存款额current accout k-""_WJ~^  
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销货帐account sales FU<Jp3<%  
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共同计算帐项joint account IdxzE_@  
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未决帐项outstanding account RY*U"G0#w  
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贷方帐项credit account||creditor account $ o#V#  
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借方帐项debit account||debtor account m<2M4u   
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应付帐||应付未付帐account payable p
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应收帐||应收未收帐account receivable %BB%pC  
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新交易||新帐new account t#eTV@-
 
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未决帐||老帐old account 8BNi1Qn$  
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现金帐cash account >t_6B~x9  
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流水帐running account ZO$%[ ftb  
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暂记帐||未定帐suspense account 5bpEYW+  
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过期帐||延滞帐overdue account||pastdue account hpL;bM'  
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杂项帐户sundry account L5:$U>H(  
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详细帐单||明细表detail account QGmn#]w\\  
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呆帐bad account e'D&
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会计项目title of account jPW#(3hoE  
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会计薄||帐薄account-book pr UM-u8  
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营业报告书||损益计算表account of budiness||business report H\tUpan6fy  
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借贷细帐||交验帐account rendered /{--+ C  
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明细帐account stated **gXvTqI  
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与…银行开立一户头to open an account with qVw Io.g!  
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与…银行建立交易to keep account with L"Olwwmk  
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继续记帐to keep account |T)6yDL  
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与…有交易to have an account with k4y'b  
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作成会计帐||有往来帐项to make out an account with xw2[d+mB  
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清算||清理债务to make up an account VYImI>.t{  
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清洁帐目||与…停止交易to close ones account with '|p$)yx2  
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结帐to close an account y0.8A-2:  
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清理未付款to ask an account||to demand an account e-#BDN(O  
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结清差额to balance the account with P0j8- I  
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清算to settle an account||to liquidate an account||to square an account .|b$NM  

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审查帐目||监查帐目to audit an account @H7d_S  
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检查帐目to examine an account *><F'   
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转入A的帐户to charge the amount to As account mmEYup(l0;  
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以计帐方式付款to pay on account iwp{%FF  
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代理某人||为某人on ones account||on account of one fW3(&@  
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为自己计算||独立帐目on ones own account 2s&*  
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由某人收益并负风险on ones account and risk||for ones account and risk bg&zo;Ck8T  
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由某人负担for ones account||for account of one Q<'nE  
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按某人指示||列入某人帐户by order and for account of one +"cq(Y@  
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列入5月份帐目for May account 5JCG2jqx0  
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编入某中帐项下to pass to the account of||to place to the account of k*E\B@W>  
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寄出清算书to send in an account||to send in render an account ujaGNg?,  
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支票薄cheque book lB4GU y$  
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支票陈票人cheque drawer =aj/,Q]  
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持票人cheque holder [*HN"  
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不记名支票cheque to bearer||bearer cheque HATA-M  
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记名支票||认人支票cheque to order {Jx4xpvPo  
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到期支票antedated cheque pN9A{v(  
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未到期支票postdated cheque 2fS[J'-o  
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保付支票certified cheque @`Eg (  
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未获兑现支票，退票returned cheque uN^=<B?B  
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横线支票crossed cheque oY|,GvCnK  
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普通横线general crossing mBJeqG  
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特别横线special crossing _s$_Sa ;  
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空白支票blank cheque `^Eae  
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失效支票，过期支票stale cheque qdG~!h7j  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j0GMT
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q2];RS3.  
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支票换现金||兑现to cash a cheque $RwB_F  
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清理票款to clear a cheque ";w}3+R  
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保证兑现to certify a cheque .LRxP#B  
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填写支票数额to fill up a cheque ;C/bJEgdd  
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支票上划线to cross a cheque W~B5>;y  
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开发支票to make out a cheque Uo_tUp_Q  
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签发支票，开立支票to draw a cheque||to issue a cheque =`C4qC_  
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透支支票to overdraw a cheque d(*fy}  
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背书支票to endorse a cheque Q7o5R{.oJ  
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请付票款||清付票款to pay a cheque||to honour a cheque #S+Z$DQD  
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支票退票to dishonour a cheque bYh9sO/l  
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拒付支票to refuse a cheque 9 K  
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拒付支票to stop payment of a cheque c! H 9yk  
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提示要求付款to present for payment 2N6=8Xy5K  
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见票即付持票人payable to bearer h[ 6hM^n  
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支付指定人payable to order ,\hYEup  
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已过期||无效out of date||stale H$-$2?5  
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请给出票人R/D||refer to drawer WhUa^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u"F;OT\>g  
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文字与数字不一致words and figures differ {qAu/ixp  
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支票 `03<0L  
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时间已过account closed 6IF|3@yD  
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更改处应加盖印章alterations require initials r|8V @.@i  
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时间已过effects not cleared j];1"50?  
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停止付款payment stopped ?HxS)Pqq  
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支票毁损cheque mutilated KH)pJG|NY  
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汇款||寄钱to remit||to send money 'h:!m/1  
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寄票供取款||支票支付to send a cheque for payment 0JOju$Bl,  

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寄款人a remitter 8ok7|DJ  
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收款人a remittee dTgM"k  
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国外汇票foreign Bill QZ9M{Y/  
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国内汇票inland Bill \Qb>:  
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跟单汇票documentary bill zZw@c?  
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空头汇票accommodation bill AzW%+ LUD  
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原始汇票original bill (h%|;9tF  
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改写||换新票据renewed bill GZ}*r{  
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即期汇票sight bill||bill on demand tzP@3+.w  
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…days after date||…days after date…日后付款 CD$u=E ]  
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…months after date||…months after date…月后付款 -+`az)lrp  
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见票后…日付款…days after sight||…days sight @)S sKk|  
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见票后…月付款…months after sight||…months sight IH*U!_ `  
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同组票据set of bills xop-f#U*  
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单张汇票sola of exchange||sole of exchange ~Tpe,juG_  
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远期汇票usance bill||bill at usance ..v@Q%  
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长期汇票long bill rQ9?N^&!%  
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短期汇票short bill {PP^Rb)  
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逾期汇票overdue bill D ohl,d  
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宽限日期days of grace {+9^PC_hm;  
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电汇telegraphic transfer （T.T） ?[NTw./'7A  
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邮汇postal order||postal note （Am.）||post office order||money order 75^)Ni  

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本票promissory note （P/N） CBz(hCaI  
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押汇负责书||押汇保证书letter of hypothecation P_^|KEz  
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副保||抵押品||付属担保物collateral security nEZ-h7lzl(  
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担保书trust receipt||letter of indemnity lN= m$J  
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承兑||认付acceptance EFT02#F_f  
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单张承兑general acceptance pyb}ha  
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有条件承兑qualified acceptance :n%sU*'T  
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附条件认付conditional acceptance wYS KtG~/S  
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部分认付partial acceptance   Ws}kb@5