[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。   'Sesh'2 /
 
会计报表statement of account 1=C<aRZ b^  
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往来帐目account current UJ(UzKq8  
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现在往来帐||存款额current accout 7%[ YX  
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销货帐account sales )]4=anJu@|  
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共同计算帐项joint account }Z t#OA $  
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未决帐项outstanding account lN0u1)'2  
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贷方帐项credit account||creditor account r. (}  
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借方帐项debit account||debtor account EJQT\c  
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应付帐||应付未付帐account payable ~jmI`X/  
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应收帐||应收未收帐account receivable $<Y%4LI  
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新交易||新帐new account GCX?W`
  
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未决帐||老帐old account 4HX;9HPHE<  
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现金帐cash account e$JC
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流水帐running account b& -8/t  
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暂记帐||未定帐suspense account }UQ,B  
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过期帐||延滞帐overdue account||pastdue account IiE^HgM  
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杂项帐户sundry account /=A@O !l  
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详细帐单||明细表detail account G;ZN>8NB  
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呆帐bad account g)D@4RM  
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会计项目title of account 8Gy*BpmJn  
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会计薄||帐薄account-book 8Q{9AoQ3'  
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营业报告书||损益计算表account of budiness||business report dLwP7#r  
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借贷细帐||交验帐account rendered ZrA*MN  
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明细帐account stated rg]b$tL~  
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与…银行开立一户头to open an account with ' &K' 0qG  
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与…银行建立交易to keep account with CRrEs 18;#  
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继续记帐to keep account TL7qOA7^X  
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与…有交易to have an account with i.?rom  
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作成会计帐||有往来帐项to make out an account with ^gpd '*b
 
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清算||清理债务to make up an account Nl%5OBm  
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清洁帐目||与…停止交易to close ones account with xcQ^y}JN  
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结帐to close an account RF4B]Gqd  
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清理未付款to ask an account||to demand an account REi"Aj=  
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结清差额to balance the account with M\IdQY-c  
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清算to settle an account||to liquidate an account||to square an account wq1s#ag<  
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审查帐目||监查帐目to audit an account 4mX]JH`UTe  
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检查帐目to examine an account j/E(*Hv  
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转入A的帐户to charge the amount to As account rfSEL 57'  
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以计帐方式付款to pay on account =_Z.x&fi  
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代理某人||为某人on ones account||on account of one q%/.+g2-\  
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为自己计算||独立帐目on ones own account X
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由某人收益并负风险on ones account and risk||for ones account and risk c5i7mx:.  
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由某人负担for ones account||for account of one ]Al)>  
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按某人指示||列入某人帐户by order and for account of one FS('*w&bP  
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列入5月份帐目for May account G2|G}#E  
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编入某中帐项下to pass to the account of||to place to the account of nKTi"2dm  
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寄出清算书to send in an account||to send in render an account @bnw$U`+  
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支票薄cheque book 
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支票陈票人cheque drawer $8[JL\   
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持票人cheque holder E?Qg'|+_  
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不记名支票cheque to bearer||bearer cheque ZHj7^y@P  
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记名支票||认人支票cheque to order CT<z1)#@^  
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到期支票antedated cheque X|R"8cJ  
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未到期支票postdated cheque lr -+|>M)  
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保付支票certified cheque MO uEsm;  
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未获兑现支票，退票returned cheque 6/Z_r0^O  
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横线支票crossed cheque Enp;-wG:-  
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普通横线general crossing tS,AS,vy]  
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特别横线special crossing |"eC0u  
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空白支票blank cheque JDOn`7!w  
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失效支票，过期支票stale cheque &NI\<C7_Gw  
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普通支票open cheque uaha)W;'9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0J;Qpi!u2v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z55C4F5v  
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支票换现金||兑现to cash a cheque Mh}vr%0;)  
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清理票款to clear a cheque Na+h+wD.D  
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保证兑现to certify a cheque |vxmgX)  
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填写支票数额to fill up a cheque J58S8:c  
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支票上划线to cross a cheque n`T4P$pt  
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开发支票to make out a cheque "h8fTB\7S\  
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签发支票，开立支票to draw a cheque||to issue a cheque a`LkP%  
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透支支票to overdraw a cheque *<X*)A{C  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque R'fEw3^  
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支票退票to dishonour a cheque 5 gb:,+  
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拒付支票to refuse a cheque 1X9J[5|ll  
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拒付支票to stop payment of a cheque j-ob7(v)*]  
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提示要求付款to present for payment (^E5y,H<g  
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见票即付持票人payable to bearer h.NCG96S  
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支付指定人payable to order !T 9CpIM%  
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已过期||无效out of date||stale k"%sdYkb!  
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请给出票人R/D||refer to drawer '`f+QP=`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UT[{NltH  
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文字与数字不一致words and figures differ s!>9od6^  
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支票 PZlPC#E-  
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时间已过account closed GSd:Plc%  
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更改处应加盖印章alterations require initials CF@*ki3X  
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时间已过effects not cleared }[h]z7e2S  
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停止付款payment stopped ]qu6/Z  
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支票毁损cheque mutilated ^:}C,lIrG  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment  7Z<GlNv  
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寄款人a remitter ,^Q~w b!{  
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收款人a remittee |v5 ge3-  
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国外汇票foreign Bill 0a#v}w^*  
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国内汇票inland Bill );6f8H@G  
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跟单汇票documentary bill x?0K'  
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空头汇票accommodation bill #7}M\\$M  
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原始汇票original bill ksuePMIK  
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改写||换新票据renewed bill sPeTW*HeR  
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即期汇票sight bill||bill on demand EG$-D@o\I  
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…days after date||…days after date…日后付款 :yJ ([  
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…months after date||…months after date…月后付款 9+s&|XS*  
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见票后…日付款…days after sight||…days sight ruB D ^-  
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见票后…月付款…months after sight||…months sight TNA7(<"fV|  
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同组票据set of bills 9X;*GC;d  
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单张汇票sola of exchange||sole of exchange 8 7+fd_G  
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远期汇票usance bill||bill at usance JJ_Z{  
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长期汇票long bill 3x+=7Mg9  
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短期汇票short bill LDHu10l  
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逾期汇票overdue bill NiW9/(;xB  
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宽限日期days of grace #!UJY%c~  
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电汇telegraphic transfer （T.T） `H $XO{w  
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邮汇postal order||postal note （Am.）||post office order||money order u_9c>  
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本票promissory note （P/N） 8_HBcZWs  
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押汇负责书||押汇保证书letter of hypothecation !JrKTB%  
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副保||抵押品||付属担保物collateral security Ul]7IUzsu  

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担保书trust receipt||letter of indemnity Nr>UZlU8  
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承兑||认付acceptance Tt~[hC h  
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单张承兑general acceptance rY^uOrR>j*  
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有条件承兑qualified acceptance ,s3|  
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附条件认付conditional acceptance ~210O5^  
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部分认付partial acceptance   |U{~t<BF#