[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。   7 lSR  
会计报表statement of account ~ike&k{  
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往来帐目account current nErr&{C  
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现在往来帐||存款额current accout 9g|99Z  
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销货帐account sales TK0WfWch  
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共同计算帐项joint account d@tf+_Ih  
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未决帐项outstanding account Jl1\*1"  
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贷方帐项credit account||creditor account X3][C  
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借方帐项debit account||debtor account 2Da0*xn{  
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应付帐||应付未付帐account payable q8uq%wf  
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应收帐||应收未收帐account receivable 1<cx!=w'  
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新交易||新帐new account -zWNQp$  
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未决帐||老帐old account i '10qWz  
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现金帐cash account WJI}~/z;C  
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流水帐running account Sy]W4%  
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暂记帐||未定帐suspense account Ov4=!o=  
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过期帐||延滞帐overdue account||pastdue account @=2u;$.  
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杂项帐户sundry account Y+kuj],h  
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详细帐单||明细表detail account >DbG )0|  
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呆帐bad account :'xZF2  
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会计项目title of account Q@8(e&{#W  
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会计薄||帐薄account-book hN*v|LFf1  
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营业报告书||损益计算表account of budiness||business report Bn%?{z)  
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借贷细帐||交验帐account rendered MxUQF?@6  
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明细帐account stated 8kr$w$=q  
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与…银行开立一户头to open an account with ,\1Rf
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与…银行建立交易to keep account with C-@M|K9A'  
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继续记帐to keep account YHke^Ind
 
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与…有交易to have an account with r+6 DlT a  
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作成会计帐||有往来帐项to make out an account with {zc*yV\  
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清算||清理债务to make up an account G(o6/  
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清洁帐目||与…停止交易to close ones account with 7L6^IK  
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结帐to close an account /,j'Vr\"  
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清理未付款to ask an account||to demand an account mq(K_  
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结清差额to balance the account with pe).  
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清算to settle an account||to liquidate an account||to square an account Ra^c5hP:.E  
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审查帐目||监查帐目to audit an account *13-)yfd  
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检查帐目to examine an account D$D;'Kij  
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转入A的帐户to charge the amount to As account c"Q9ob  
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以计帐方式付款to pay on account /R( .7N  
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代理某人||为某人on ones account||on account of one MQy,[y7I  
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为自己计算||独立帐目on ones own account YPw=iF]  
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由某人收益并负风险on ones account and risk||for ones account and risk uw`J5TND  
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由某人负担for ones account||for account of one -.Z;n1 '^  
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按某人指示||列入某人帐户by order and for account of one T\7t#Z k  
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列入5月份帐目for May account RNcnE1=  
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编入某中帐项下to pass to the account of||to place to the account of o'YK\L!p  
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寄出清算书to send in an account||to send in render an account 0!1cHB/c  
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支票薄cheque book  '^,|8A2  
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支票陈票人cheque drawer [*Vo`WgbD  
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持票人cheque holder j$z!kd+%  
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不记名支票cheque to bearer||bearer cheque 14h0$7  
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记名支票||认人支票cheque to order R]TS5b-  
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到期支票antedated cheque [nB4s+NX  
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未到期支票postdated cheque  <+p{U(  
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保付支票certified cheque SbD B[O%  

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未获兑现支票，退票returned cheque ""_%u'7t5I  
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横线支票crossed cheque MtBoX*"  
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普通横线general crossing mP-Y9*k  
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特别横线special crossing KqzQLu  
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空白支票blank cheque n4DKLAl  
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失效支票，过期支票stale cheque O|Y~^:ny  
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普通支票open cheque o@DlK`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `(lD]o{,s
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~cb7]^#u1l  
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支票换现金||兑现to cash a cheque 05Y4=7,!  
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清理票款to clear a cheque k/2TvEV3=  
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保证兑现to certify a cheque [^eQGv[S  
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填写支票数额to fill up a cheque V D.T=(  
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支票上划线to cross a cheque KU*XRZu)  
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开发支票to make out a cheque yp"h$  
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签发支票，开立支票to draw a cheque||to issue a cheque ,V.Bzf%=O  
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透支支票to overdraw a cheque pMLTXqL  
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背书支票to endorse a cheque y4j\y ? T8  
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请付票款||清付票款to pay a cheque||to honour a cheque }}gtz-w  
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支票退票to dishonour a cheque KK, t!a  
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拒付支票to refuse a cheque f:KZP;/[c  
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拒付支票to stop payment of a cheque tx,q=.(  
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提示要求付款to present for payment 3#N`n |UgC  
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见票即付持票人payable to bearer ?ZP@H _w6}  
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支付指定人payable to order 7\[)5j  
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已过期||无效out of date||stale aW_Pv~  
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请给出票人R/D||refer to drawer [,sm]/Xlc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m,V"S(A  
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文字与数字不一致words and figures differ &[P(}??Y\  
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支票 HutQ
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时间已过account closed Y2[ik<  
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更改处应加盖印章alterations require initials W:hTRq  
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时间已过effects not cleared +]p/.-Uw  
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停止付款payment stopped pgPm0+N  
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支票毁损cheque mutilated N?IdaVLj  
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汇款||寄钱to remit||to send money kRV]`'u,  
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寄票供取款||支票支付to send a cheque for payment 0{/
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寄款人a remitter x>+sqFd\  
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收款人a remittee <?%49  
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国外汇票foreign Bill ~5>TMIDiuR  
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国内汇票inland Bill iD/+#UTY  
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跟单汇票documentary bill =&PO_t5)z  
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空头汇票accommodation bill "
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原始汇票original bill 0}M'>  
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改写||换新票据renewed bill ExF6y#Y G<  
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即期汇票sight bill||bill on demand IFW7MF9V  
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…days after date||…days after date…日后付款 [fY7|  
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…months after date||…months after date…月后付款 &qM8)2Y  
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见票后…日付款…days after sight||…days sight GNSh`Tm=#  
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见票后…月付款…months after sight||…months sight rC_saHo>#R  
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同组票据set of bills X~/-,oV=A  
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单张汇票sola of exchange||sole of exchange N#@v`S  
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远期汇票usance bill||bill at usance +|x%a2?x:  
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长期汇票long bill s#8T46?  
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短期汇票short bill : %uaaFl  
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逾期汇票overdue bill J|@D @\?7  
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宽限日期days of grace ",#Ug"|2  
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电汇telegraphic transfer （T.T） P*OT&q  
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邮汇postal order||postal note （Am.）||post office order||money order J6ed  
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本票promissory note （P/N） (ak&>pk;  
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押汇负责书||押汇保证书letter of hypothecation E>O@Bv  
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副保||抵押品||付属担保物collateral security '@IReM l  
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担保书trust receipt||letter of indemnity D9hq$?
  
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承兑||认付acceptance |KO[[4b ?+  
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单张承兑general acceptance KTAQ6k  
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有条件承兑qualified acceptance yS3or(K  
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附条件认付conditional acceptance =Lnip<t>ja  
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部分认付partial acceptance   6\.LG4@LO