[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'cM\^/h  
会计报表statement of account $r)nvf`\  
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往来帐目account current Kib?JRYt  
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现在往来帐||存款额current accout w*N9p8hb]  
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销货帐account sales {Q~A;t  
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共同计算帐项joint account `S7${0e  
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未决帐项outstanding account .!t'&eV  
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贷方帐项credit account||creditor account BPKeG0F7  
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借方帐项debit account||debtor account 9X{aU)"omQ  
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应付帐||应付未付帐account payable hpym!G  
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应收帐||应收未收帐account receivable [w)6OT  
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新交易||新帐new account jX{lo
  
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未决帐||老帐old account o0Hh&:6!M  
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现金帐cash account ^fb4g+Au  
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流水帐running account gzHjD-g-<  
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暂记帐||未定帐suspense account D1lHq/  
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过期帐||延滞帐overdue account||pastdue account 3!CI=(^IY  
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杂项帐户sundry account jvm "7)h  
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详细帐单||明细表detail account 8N8B${X  
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呆帐bad account 9^s sT>&/  
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会计项目title of account G m<t2Csn  
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会计薄||帐薄account-book kRE^G*?  
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营业报告书||损益计算表account of budiness||business report {u46m   
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借贷细帐||交验帐account rendered %t%+;(M9  
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明细帐account stated se$GE:hC1Q  
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与…银行开立一户头to open an account with ^ i#q{@g  
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与…银行建立交易to keep account with LfrS:g  
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继续记帐to keep account ]X4A)%i  
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与…有交易to have an account with s'fHhG6  
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作成会计帐||有往来帐项to make out an account with 3MiNJi#=2  
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清算||清理债务to make up an account S ep}{`u  
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清洁帐目||与…停止交易to close ones account with US0)^TKrj  
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结帐to close an account |AuN5|obI  
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清理未付款to ask an account||to demand an account -GDX#A-J  
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结清差额to balance the account with j!qO[CJJ  
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清算to settle an account||to liquidate an account||to square an account iAbtv^fn  
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审查帐目||监查帐目to audit an account >QU1_'1r  
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检查帐目to examine an account %=S~[&8C  
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转入A的帐户to charge the amount to As account  $e_A( |  
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以计帐方式付款to pay on account # | `W ]  
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代理某人||为某人on ones account||on account of one -z-58FLlO  

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为自己计算||独立帐目on ones own account u7UqN  
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由某人收益并负风险on ones account and risk||for ones account and risk P)XkqOGpT9  
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由某人负担for ones account||for account of one 403%~  
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按某人指示||列入某人帐户by order and for account of one 4r\Sbh  
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列入5月份帐目for May account CeNpJ  
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编入某中帐项下to pass to the account of||to place to the account of L%ND?'@  
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寄出清算书to send in an account||to send in render an account ?D/r1%Z  
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支票薄cheque book Z~F% K~(  
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支票陈票人cheque drawer LyhLPU0^q  
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持票人cheque holder %@'9<i8o  
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不记名支票cheque to bearer||bearer cheque 'D#}ce)s#  
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记名支票||认人支票cheque to order `W e M
 
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到期支票antedated cheque ~O?Gi 4^Yg  
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未到期支票postdated cheque W}EI gVHs  
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保付支票certified cheque $]:I1I  
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未获兑现支票，退票returned cheque .*:SZ3v  

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横线支票crossed cheque aDb@u3X@  
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普通横线general crossing 4,tMaQ  
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特别横线special crossing 5s8S;Pb]<  
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空白支票blank cheque U2 <*BRJ  
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失效支票，过期支票stale cheque B)O=wx  
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普通支票open cheque g_G?gO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {S%)GvrT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "h_]it};C  
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支票换现金||兑现to cash a cheque %1gJOV  
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清理票款to clear a cheque &JAQ:([:  
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保证兑现to certify a cheque ><"5 VwR  
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填写支票数额to fill up a cheque Z{+h~?63  
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支票上划线to cross a cheque B3O^(M5W
 
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开发支票to make out a cheque fpM4q  
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签发支票，开立支票to draw a cheque||to issue a cheque UYW%%5p?  
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透支支票to overdraw a cheque c[!e*n!y  
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背书支票to endorse a cheque _E)x
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请付票款||清付票款to pay a cheque||to honour a cheque $LAaG65V  
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支票退票to dishonour a cheque & ?/h5<  
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拒付支票to refuse a cheque #Vv*2Mc  
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拒付支票to stop payment of a cheque k:7UU4M 5  
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提示要求付款to present for payment ;ZjQy,H%  
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见票即付持票人payable to bearer dAEz hR[ =  
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支付指定人payable to order x9Gm)~  
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已过期||无效out of date||stale <FS/'[P  
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请给出票人R/D||refer to drawer H.Jcp|k[;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (4M#(I~cE  
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文字与数字不一致words and figures differ ^Xa-)Pu  
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支票 ]lz,?izMR  
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时间已过account closed bI]1!bi]i  
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更改处应加盖印章alterations require initials Kwh3SU=L}  
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时间已过effects not cleared '?3Hy|}  
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停止付款payment stopped W!IK>IW"  
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支票毁损cheque mutilated s)]|zu0"Ku  
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汇款||寄钱to remit||to send money cG"jrQ  
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寄票供取款||支票支付to send a cheque for payment [;|g2\  
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寄款人a remitter W9eR3q  

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收款人a remittee Ui?
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国外汇票foreign Bill 2H]&3kM3X  
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国内汇票inland Bill C 
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跟单汇票documentary bill g00XZ0@  
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空头汇票accommodation bill )0UQy #r  
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原始汇票original bill lW>bXC  
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改写||换新票据renewed bill 4;&(  
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即期汇票sight bill||bill on demand d]a*)m&  
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…days after date||…days after date…日后付款 \W*ouH  
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…months after date||…months after date…月后付款 seq S*^7  
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见票后…日付款…days after sight||…days sight &WsDYov?  
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见票后…月付款…months after sight||…months sight n]_8!NU  
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同组票据set of bills _=,[5"  
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单张汇票sola of exchange||sole of exchange ZRcY; ?  
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远期汇票usance bill||bill at usance +hKQha!*  
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长期汇票long bill =|uX?  
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短期汇票short bill 7eh}Je8  
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逾期汇票overdue bill eK3J9;X  
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宽限日期days of grace kqv>rA3  
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电汇telegraphic transfer （T.T） `EV[uj&1S  
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邮汇postal order||postal note （Am.）||post office order||money order R-hqaEB  
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本票promissory note （P/N） J%D'Xlb  
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押汇负责书||押汇保证书letter of hypothecation UHweV:(|T  
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副保||抵押品||付属担保物collateral security hRGK W  
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担保书trust receipt||letter of indemnity nM) ]  
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承兑||认付acceptance jcFh2  
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单张承兑general acceptance %=\h=\wt  
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有条件承兑qualified acceptance ~F>oNbJIv  
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附条件认付conditional acceptance \f0I:%-  
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部分认付partial acceptance   Rm)vY}v