[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。   >)I
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会计报表statement of account XTIRY4{ d  
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往来帐目account current #xWC(*Ggp  
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现在往来帐||存款额current accout tE)%*z@<Lt  
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销货帐account sales ,v"/3Ff{,  
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共同计算帐项joint account -25#Vh  
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未决帐项outstanding account nG#lrYZw  
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贷方帐项credit account||creditor account ?Azpb}#  
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借方帐项debit account||debtor account "?j|;p@!>  
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应付帐||应付未付帐account payable =q|fe%#  
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应收帐||应收未收帐account receivable Y
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新交易||新帐new account H+zn:j@~L  
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未决帐||老帐old account rL URP2~  
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现金帐cash account ? Di
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流水帐running account v\Y;)/!  
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暂记帐||未定帐suspense account #},]`"n\  
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过期帐||延滞帐overdue account||pastdue account )I+1 b !U  
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杂项帐户sundry account wri[#D {  
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详细帐单||明细表detail account w& RpQcV  
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呆帐bad account 5, Yk5?l<'  
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会计项目title of account @YwaOc_%  

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会计薄||帐薄account-book N83RsL "}_  
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营业报告书||损益计算表account of budiness||business report LR)is  
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借贷细帐||交验帐account rendered M~662]Ekk  
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明细帐account stated _ux6SIyp`  
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与…银行开立一户头to open an account with +}+hTY$a  
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与…银行建立交易to keep account with W)4xO>ck*3  
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继续记帐to keep account }p- %~Y  
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与…有交易to have an account with )d.7xY7!  
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作成会计帐||有往来帐项to make out an account with O3BU.X1'%  
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清算||清理债务to make up an account mMj Vbeh[  
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清洁帐目||与…停止交易to close ones account with kXjpCtCu  
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结帐to close an account Fh/C{cX9g  
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清理未付款to ask an account||to demand an account ut,"[+J  
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结清差额to balance the account with Ce)Wvuh  
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清算to settle an account||to liquidate an account||to square an account h/VYH(Tj  
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审查帐目||监查帐目to audit an account #3$|PM7,_  
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检查帐目to examine an account {2Ibd i  
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转入A的帐户to charge the amount to As account Yt'o#"R)  
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以计帐方式付款to pay on account CUG<v3\  
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代理某人||为某人on ones account||on account of one f$'D2o, O  
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为自己计算||独立帐目on ones own account z~5'p(|@f  
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由某人收益并负风险on ones account and risk||for ones account and risk u5_fM*Ka  
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由某人负担for ones account||for account of one AVWrD[ wD2  
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按某人指示||列入某人帐户by order and for account of one SAJ=)h~  
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列入5月份帐目for May account 9R[','x  
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编入某中帐项下to pass to the account of||to place to the account of U8KY/!XZ  
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寄出清算书to send in an account||to send in render an account cg%CYV)  
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支票薄cheque book ;I'/.gW;{  
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支票陈票人cheque drawer ?g4|EV-56  
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持票人cheque holder {eEWfMKIn  
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不记名支票cheque to bearer||bearer cheque w"iZn  
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记名支票||认人支票cheque to order z]AS@}wWqg  
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到期支票antedated cheque %Qz`SO8x?  
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未到期支票postdated cheque J*X.0&Toc  
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保付支票certified cheque U&$]?3?  
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未获兑现支票，退票returned cheque 12xP)*:$  
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横线支票crossed cheque N|
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普通横线general crossing / i2-h  
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特别横线special crossing kQlcT"R  
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空白支票blank cheque V9+"CB^  
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失效支票，过期支票stale cheque SJ7=<y}[d  
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普通支票open cheque Y6?mY!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Rn_W|"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R6Z}/m  

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支票换现金||兑现to cash a cheque %<#3_}"T|  
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清理票款to clear a cheque a:^Gr%  
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保证兑现to certify a cheque !v4j`A;%  
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填写支票数额to fill up a cheque ig_<kj;Vd  
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支票上划线to cross a cheque S{(p<%)[  
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开发支票to make out a cheque $EGRaps{j>  
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签发支票，开立支票to draw a cheque||to issue a cheque PWN'.HQ  
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透支支票to overdraw a cheque zPh\3B  
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背书支票to endorse a cheque LQ(5D_yG.  
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请付票款||清付票款to pay a cheque||to honour a cheque Q6!v3P/h  
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支票退票to dishonour a cheque u|OzW}xb7j  
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拒付支票to refuse a cheque 6%\Q*r*N  
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拒付支票to stop payment of a cheque Vl 19Md  
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提示要求付款to present for payment m UWkb  
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见票即付持票人payable to bearer jH&_E'XMX  
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支付指定人payable to order V'"I9R'1  
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已过期||无效out of date||stale rXY;m-  
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请给出票人R/D||refer to drawer 4N~+G `  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >sQ2@"y)s2  
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文字与数字不一致words and figures differ }qiF^D}  
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支票 aUW/1nQHa  
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时间已过account closed gwSN>oj &  
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更改处应加盖印章alterations require initials [dj5$l|  
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时间已过effects not cleared Mo}H_8y  
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停止付款payment stopped PSTu/^  
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支票毁损cheque mutilated 3{<R5wUo"  
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汇款||寄钱to remit||to send money "~u_\STn <  
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寄票供取款||支票支付to send a cheque for payment Aoj6k\YX  
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寄款人a remitter GDF{Lf)/v  
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收款人a remittee ]}Pl%.  
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国外汇票foreign Bill _=ugxL #eB  
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国内汇票inland Bill (]2<?x*  
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跟单汇票documentary bill R1}IeeZO?&  
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空头汇票accommodation bill uJgI<l'|e3  
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原始汇票original bill F) ?
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改写||换新票据renewed bill u+i(";\  
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即期汇票sight bill||bill on demand _?.\Xc  
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…days after date||…days after date…日后付款 F"'n4|q4n  
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…months after date||…months after date…月后付款 ),=@q+{E{  
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见票后…日付款…days after sight||…days sight "}@i+oS  
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见票后…月付款…months after sight||…months sight bg}+\/78#  
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同组票据set of bills 1}}>Un`U5,  
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单张汇票sola of exchange||sole of exchange 7d;pvhnH  
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远期汇票usance bill||bill at usance .%'Z~|K4  
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长期汇票long bill ` H XEZ|  
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短期汇票short bill ,gMy@  
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逾期汇票overdue bill Gf0,RH+  
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宽限日期days of grace nWJ:=JQ i"  
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电汇telegraphic transfer （T.T） gg^1b77hT  
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邮汇postal order||postal note （Am.）||post office order||money order 8;8c"'Mn  
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本票promissory note （P/N） +}@8p[` )  
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押汇负责书||押汇保证书letter of hypothecation |
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副保||抵押品||付属担保物collateral security 8K{[2O7i)  
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担保书trust receipt||letter of indemnity wX,F`e3"/  
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承兑||认付acceptance /i_ @  
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单张承兑general acceptance :I1 _X  
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有条件承兑qualified acceptance IQH[Q9%  
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附条件认付conditional acceptance wJ+Aw  
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部分认付partial acceptance   E?)656F[