[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。   )CHXfO w  
会计报表statement of account E;9J7Q 4  
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往来帐目account current \ueCbfV!Z4  
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现在往来帐||存款额current accout ?JTTl;  
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销货帐account sales OjNOvh&N  
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共同计算帐项joint account d`C$vj  
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未决帐项outstanding account w{u,Y M(Q  
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贷方帐项credit account||creditor account wt;`_}g  
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借方帐项debit account||debtor account OCJt5#e~A  
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应付帐||应付未付帐account payable |z"$^|@d?  
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应收帐||应收未收帐account receivable }Y|M+0   
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新交易||新帐new account Nd_A8H,&B  
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未决帐||老帐old account k.2GIc:5  
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现金帐cash account 7'65+c[&  
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流水帐running account E2t&@t%W  
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暂记帐||未定帐suspense account K'e,9P{  
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过期帐||延滞帐overdue account||pastdue account I Z*)  
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杂项帐户sundry account _(~LXk
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详细帐单||明细表detail account <gGO  
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呆帐bad account t^>P,%$  
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会计项目title of account J>G'H)  
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会计薄||帐薄account-book aIQC[ry  
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营业报告书||损益计算表account of budiness||business report s]`6uyW"  
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借贷细帐||交验帐account rendered 8.^`~ta  
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明细帐account stated \K}KnJ  
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与…银行开立一户头to open an account with $FIJI^Kd7  
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与…银行建立交易to keep account with xaB#GdD  
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继续记帐to keep account >Wx9a"H^(  
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与…有交易to have an account with 5 ';[|f  
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作成会计帐||有往来帐项to make out an account with 2$b1q!g<  
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清算||清理债务to make up an account [I'q"yRu]i  
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清洁帐目||与…停止交易to close ones account with N!v>2"x8q  
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结帐to close an account ?vF8 y;Jh  
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清理未付款to ask an account||to demand an account 6"7qZ
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结清差额to balance the account with K(gj6SrjV  
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清算to settle an account||to liquidate an account||to square an account 8|({ _Z
 
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审查帐目||监查帐目to audit an account T Rw6$CR  
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检查帐目to examine an account O@iW?9C+  
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转入A的帐户to charge the amount to As account :2E1aVo4b  
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以计帐方式付款to pay on account d8HB2c5y0i  
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代理某人||为某人on ones account||on account of one FRFAWK<  
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为自己计算||独立帐目on ones own account GYC&P]  
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由某人收益并负风险on ones account and risk||for ones account and risk Da[C'm=  
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由某人负担for ones account||for account of one B#"|5  
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按某人指示||列入某人帐户by order and for account of one E[.tQ|C  
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列入5月份帐目for May account y?n2`l7f  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account U Vc<C 1q  
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支票薄cheque book pP* ~ =?  
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支票陈票人cheque drawer C$LRY~\  
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持票人cheque holder ~sIGI?5f  
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不记名支票cheque to bearer||bearer cheque s` =/fvf.  
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记名支票||认人支票cheque to order 6I>5~?
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到期支票antedated cheque d"I28PIS"  
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未到期支票postdated cheque 0^9:KZ.!  
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保付支票certified cheque /&$"}Z6z  
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未获兑现支票，退票returned cheque hB?,7-  
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横线支票crossed cheque N&fW9s}  

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普通横线general crossing K[uY+!'1  
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特别横线special crossing 4
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空白支票blank cheque -,QKTxwo>  
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失效支票，过期支票stale cheque J}Qs"+x  
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普通支票open cheque 4>4V-m\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N[qA2+e$Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LH=d[3Y  
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支票换现金||兑现to cash a cheque !1a}| !Zn  
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清理票款to clear a cheque _*s~`jn{H  
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保证兑现to certify a cheque /s@oZ{h  
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填写支票数额to fill up a cheque mH%yGBp_  
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支票上划线to cross a cheque Qd
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开发支票to make out a cheque *AO,
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签发支票，开立支票to draw a cheque||to issue a cheque iV'k}rXC  
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透支支票to overdraw a cheque /67 h&j  
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背书支票to endorse a cheque [x+FcXb  
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请付票款||清付票款to pay a cheque||to honour a cheque Yw^m  
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支票退票to dishonour a cheque w_.F' E  
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拒付支票to refuse a cheque w,#>G07D  
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拒付支票to stop payment of a cheque a1EOJ^}0  
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提示要求付款to present for payment 39:bzUIF  
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见票即付持票人payable to bearer 7m4ao
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支付指定人payable to order Cn,d?
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已过期||无效out of date||stale ns9U/:L  
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请给出票人R/D||refer to drawer m8A#~i .  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2^r<{0@n  
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文字与数字不一致words and figures differ "
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支票 qraSRK5  
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时间已过account closed 6V$Avg\6\  
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更改处应加盖印章alterations require initials _dqzB$JV  
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时间已过effects not cleared C
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停止付款payment stopped @Pm>sY}d<I  
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支票毁损cheque mutilated lNz7u:U3  
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汇款||寄钱to remit||to send money u8'Zl8g  
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寄票供取款||支票支付to send a cheque for payment VF&(8X\   
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寄款人a remitter hcgMZT!<5  
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收款人a remittee o1
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国外汇票foreign Bill F5LuSy+v  
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国内汇票inland Bill }QN1|mP2  
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跟单汇票documentary bill c-x,fS"&W  
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空头汇票accommodation bill QHDXW1+|^  
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原始汇票original bill O)C\vF#  
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改写||换新票据renewed bill cCSs  
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即期汇票sight bill||bill on demand m-%E-nr  
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…days after date||…days after date…日后付款 $Ad {Z  
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…months after date||…months after date…月后付款 u~r=) His  
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见票后…日付款…days after sight||…days sight *w$W2I>b7  
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见票后…月付款…months after sight||…months sight S_iMVHe  
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同组票据set of bills Okgv!Nt8)A  
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单张汇票sola of exchange||sole of exchange T`/AY?#  
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远期汇票usance bill||bill at usance H12Fw'2  
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长期汇票long bill h,QKd>4:CF  
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短期汇票short bill w;D+y*2  
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逾期汇票overdue bill w^(<N7B3T  
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宽限日期days of grace X$%'  
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电汇telegraphic transfer （T.T） bAsYv*t%r  
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邮汇postal order||postal note （Am.）||post office order||money order <m:m &I 8@  
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本票promissory note （P/N） ( Wa  
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押汇负责书||押汇保证书letter of hypothecation k $M]3}$U  
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副保||抵押品||付属担保物collateral security KN$}tCU  
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担保书trust receipt||letter of indemnity )iq-yjO6  
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承兑||认付acceptance dG@"!!,  
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单张承兑general acceptance vesJEaw7  
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有条件承兑qualified acceptance "@evXql3`  
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附条件认付conditional acceptance [qdRUV'  
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部分认付partial acceptance   ]D ZE%