[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。   ?D57HCd`n  
会计报表statement of account 1PLKcU  
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往来帐目account current /\ ~{  
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现在往来帐||存款额current accout `1M_rG1/+  
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销货帐account sales 3i35F.=X,  
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共同计算帐项joint account ?G!
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未决帐项outstanding account ,!sAr;Rk`  
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贷方帐项credit account||creditor account d{ OY  
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借方帐项debit account||debtor account B: {bmvy  
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应付帐||应付未付帐account payable /91H!s  
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应收帐||应收未收帐account receivable u@==Ut  
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新交易||新帐new account pjbKMx  
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未决帐||老帐old account CgEeO,N]j  
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现金帐cash account -R6z/P(}  
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流水帐running account HnOp*FP
  
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暂记帐||未定帐suspense account IybMO5Mwn  
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过期帐||延滞帐overdue account||pastdue account u!{P{C  
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杂项帐户sundry account o{zo-:>Jp  
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详细帐单||明细表detail account q[dls_  
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呆帐bad account Kw-E%7gh4c  
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会计项目title of account O`|'2x{[O  
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会计薄||帐薄account-book ?~u"w OH'  
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营业报告书||损益计算表account of budiness||business report fn;7Nf7{  
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借贷细帐||交验帐account rendered j:]/AReOL  
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明细帐account stated #7gOtP#{  
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与…银行开立一户头to open an account with 4[bw/[
  
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与…银行建立交易to keep account with 8]2S'mxE  
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继续记帐to keep account VWbgusxJ  
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与…有交易to have an account with KX`MX5?x  
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作成会计帐||有往来帐项to make out an account with {N7,=(-2=  
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清算||清理债务to make up an account > `z^AB  
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清洁帐目||与…停止交易to close ones account with C]eb=rw$  
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结帐to close an account $Fr$9 jq&  
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清理未付款to ask an account||to demand an account s}/YcU
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结清差额to balance the account with qmJFXnf  
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清算to settle an account||to liquidate an account||to square an account WS2TOAya)  
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审查帐目||监查帐目to audit an account JWH}0+1*  
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检查帐目to examine an account ?Tb'J`MO  
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转入A的帐户to charge the amount to As account S.M<
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以计帐方式付款to pay on account Y5Ey%Mm6  
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代理某人||为某人on ones account||on account of one )M^;6S   
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为自己计算||独立帐目on ones own account I8`.eqV  
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由某人收益并负风险on ones account and risk||for ones account and risk WV?iYX!  
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由某人负担for ones account||for account of one p|Z"< I7p(  
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按某人指示||列入某人帐户by order and for account of one j:U>V7Kn3~  
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列入5月份帐目for May account C:gE   
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编入某中帐项下to pass to the account of||to place to the account of GpxGDN3?  
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寄出清算书to send in an account||to send in render an account TSE(K
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支票薄cheque book %;^
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支票陈票人cheque drawer mb\vHu*53  
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持票人cheque holder 7 yF#G9,  
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不记名支票cheque to bearer||bearer cheque hhYo9jTHW  
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记名支票||认人支票cheque to order U.>n ]/&  
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到期支票antedated cheque W,wg@2  
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未到期支票postdated cheque ?]5wX2G^|J  
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保付支票certified cheque ;&:UxmTf  
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未获兑现支票，退票returned cheque zxwpS  
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横线支票crossed cheque _$Z46wHmB  
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普通横线general crossing D:.^]o[  
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特别横线special crossing tx5@r;  
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空白支票blank cheque uP+ j_is
 
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失效支票，过期支票stale cheque oD"fRBS+$  
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普通支票open cheque ]~a!O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QP\vN|r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ef53~x  
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支票换现金||兑现to cash a cheque {]Lc]4J  
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清理票款to clear a cheque - MBK/  
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保证兑现to certify a cheque rylllJz|L:  
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填写支票数额to fill up a cheque x,p|n  
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支票上划线to cross a cheque XeZv%` ?  
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开发支票to make out a cheque `ZNjA},.  
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签发支票，开立支票to draw a cheque||to issue a cheque x#ouR+<  
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透支支票to overdraw a cheque R'9TD=qEK  
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背书支票to endorse a cheque 0~FX!1;  
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请付票款||清付票款to pay a cheque||to honour a cheque uF<F4m;  
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支票退票to dishonour a cheque h,\_F#hi  
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拒付支票to refuse a cheque #s]]\  
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拒付支票to stop payment of a cheque ;APg!5X  
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提示要求付款to present for payment Xbap'/t  
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见票即付持票人payable to bearer GLk7#Y  
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支付指定人payable to order @NV$!FB<  
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已过期||无效out of date||stale qdcCX:Z<  
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请给出票人R/D||refer to drawer 3K54:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R;,&CQUl  
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文字与数字不一致words and figures differ a+J :1'  
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支票 ;E#
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时间已过account closed 46$u}"E  

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更改处应加盖印章alterations require initials ImvkB~8N  
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时间已过effects not cleared s7&%_!4  
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停止付款payment stopped ?VReKv1\  
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支票毁损cheque mutilated ~;U!?  
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汇款||寄钱to remit||to send money #7'ww*+  
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寄票供取款||支票支付to send a cheque for payment x}F.<`  
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寄款人a remitter MA"iM+Ar  
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收款人a remittee pz-`Tp w  
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国外汇票foreign Bill kv)LH{  
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国内汇票inland Bill =m-_0xo  
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跟单汇票documentary bill Gt- -7S  
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空头汇票accommodation bill n>iPAD  
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原始汇票original bill z<@$$Z=0UF  
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改写||换新票据renewed bill FRfMtx
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即期汇票sight bill||bill on demand KAUYE^  
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…days after date||…days after date…日后付款 uj8]\MY  
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…months after date||…months after date…月后付款 ;1eu8N8  
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见票后…日付款…days after sight||…days sight ClfpA?vv  
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见票后…月付款…months after sight||…months sight [N$@nA-d  
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同组票据set of bills ] c'owj  

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单张汇票sola of exchange||sole of exchange r2xlcSn%  
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远期汇票usance bill||bill at usance K1eoZ8=!  
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长期汇票long bill |\}f)Xp-  
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短期汇票short bill b<[eBXe  
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逾期汇票overdue bill j5 ui  
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宽限日期days of grace +osY iP5  
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电汇telegraphic transfer （T.T） Dd{{d?;B  
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邮汇postal order||postal note （Am.）||post office order||money order 6zNN 8  
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本票promissory note （P/N） pcEB-boI9  
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押汇负责书||押汇保证书letter of hypothecation 5 WAs EP  
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副保||抵押品||付属担保物collateral security Ao]F
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担保书trust receipt||letter of indemnity ,Y&kW'
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承兑||认付acceptance "%Rx;xw|  
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单张承兑general acceptance RZz]. Nx  
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有条件承兑qualified acceptance E@N
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附条件认付conditional acceptance " OWq]q#  
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部分认付partial acceptance   /Db~ -$K