[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。   N L]:<FG  
会计报表statement of account 4kA/W0 VG  
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往来帐目account current odquAqn  
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现在往来帐||存款额current accout U$pHfNTH  
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销货帐account sales -Tk~c1I#`  
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共同计算帐项joint account 0ldde&!p  
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未决帐项outstanding account d?&?$qf[  
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贷方帐项credit account||creditor account mxQS9y
 
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借方帐项debit account||debtor account GA6Z{U{XS  
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应付帐||应付未付帐account payable "~7| !9<  
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应收帐||应收未收帐account receivable KE16BjX@  
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新交易||新帐new account 0c7&J?"wE  
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未决帐||老帐old account cPI #XPM=  
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现金帐cash account g;v{JB  
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流水帐running account V>A@Sw  
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暂记帐||未定帐suspense account ;csAhkf:S  
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过期帐||延滞帐overdue account||pastdue account W3*WR,z  
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杂项帐户sundry account  vxr3|2`  
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详细帐单||明细表detail account og.dYs7W4  
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呆帐bad account t }nZr
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会计项目title of account pK*-I n  
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会计薄||帐薄account-book NO`a2HR$  
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营业报告书||损益计算表account of budiness||business report \^N9Q9{7]  
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借贷细帐||交验帐account rendered kX[I|Z=  
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明细帐account stated 1mI)xDi9  
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与…银行开立一户头to open an account with  DNki xE*  
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与…银行建立交易to keep account with qG=`'%,m  
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继续记帐to keep account =B<g_9d4  
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与…有交易to have an account with N^mY/`2  
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作成会计帐||有往来帐项to make out an account with O%0G37h  
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清算||清理债务to make up an account Bj% {PK  
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清洁帐目||与…停止交易to close ones account with 4 !/{CGP  
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结帐to close an account 8@b@y|#]X  
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清理未付款to ask an account||to demand an account !30Dice  
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结清差额to balance the account with s)ZL`S?</  
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清算to settle an account||to liquidate an account||to square an account ,VJ0J!@  
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审查帐目||监查帐目to audit an account )ALf!E%{  
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检查帐目to examine an account H$1R\rE`  
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转入A的帐户to charge the amount to As account sl/#1B  
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以计帐方式付款to pay on account hua{g_  
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代理某人||为某人on ones account||on account of one =$Xdn'  
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为自己计算||独立帐目on ones own account mpXco *!_  
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由某人收益并负风险on ones account and risk||for ones account and risk $S=lm {  

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由某人负担for ones account||for account of one M<g>z6   
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按某人指示||列入某人帐户by order and for account of one 4J-)+C/edx  
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列入5月份帐目for May account ^Zydy  
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编入某中帐项下to pass to the account of||to place to the account of jo{GPp}  
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寄出清算书to send in an account||to send in render an account 1&Nk  
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支票薄cheque book 4TC !P}  
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支票陈票人cheque drawer 76mQ$ze  
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持票人cheque holder Pm7,Nq)<>n  
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不记名支票cheque to bearer||bearer cheque $2 ~A^#"0  
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记名支票||认人支票cheque to order .kBi" p&  
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到期支票antedated cheque dB^J}_wp  
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未到期支票postdated cheque o5i?|HJ  
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保付支票certified cheque 6 V*@ {  
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未获兑现支票，退票returned cheque J0C<Qb[  
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横线支票crossed cheque 3Ey#?   
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普通横线general crossing uy~5!i&  

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特别横线special crossing A5F< <  
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空白支票blank cheque ~pX&>v\T  
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失效支票，过期支票stale cheque n wOr  
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普通支票open cheque .hSacd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #- z*c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4+$<G/K  
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支票换现金||兑现to cash a cheque #fk)Y
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清理票款to clear a cheque dt',)i8D  
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保证兑现to certify a cheque --Dw  
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填写支票数额to fill up a cheque zt[TS
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支票上划线to cross a cheque &M6)-V4  
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开发支票to make out a cheque PUltn}M  
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签发支票，开立支票to draw a cheque||to issue a cheque s| pb0  
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透支支票to overdraw a cheque }(ay(  
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背书支票to endorse a cheque 6KnD(im  
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请付票款||清付票款to pay a cheque||to honour a cheque @tEVgyN  
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支票退票to dishonour a cheque +A~lPXAXW  
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拒付支票to refuse a cheque v0"|J3  
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拒付支票to stop payment of a cheque Ef%
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提示要求付款to present for payment @]
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见票即付持票人payable to bearer W.MJyem  
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支付指定人payable to order ni2H~{]z  
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已过期||无效out of date||stale *9PS2*n  
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请给出票人R/D||refer to drawer Wv=L_E_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *k+QX
  
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文字与数字不一致words and figures differ U-WrZ| -  
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支票 fi bR:8  
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时间已过account closed ^1*p]j(  
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更改处应加盖印章alterations require initials <}4|R_xY#  
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时间已过effects not cleared <7PtC,74  
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停止付款payment stopped .S?,%4v%%  
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支票毁损cheque mutilated JBoo7a1  
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汇款||寄钱to remit||to send money UI8M<  
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寄票供取款||支票支付to send a cheque for payment ko, u  
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寄款人a remitter ")sq?1?X  
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收款人a remittee a\%g_Q){  
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国外汇票foreign Bill tGf  
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国内汇票inland Bill `q5*VqIhs  
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跟单汇票documentary bill Fh?q;o Ej  
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空头汇票accommodation bill H7\EvIM=  
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原始汇票original bill 2smLv1w@  
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改写||换新票据renewed bill cy}2~w&s4  
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即期汇票sight bill||bill on demand gx9H=c
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…days after date||…days after date…日后付款 av5lgv)3  
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…months after date||…months after date…月后付款 X"[c[YT!%[  
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见票后…日付款…days after sight||…days sight BGUP-_&  
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见票后…月付款…months after sight||…months sight rt."P20T  
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同组票据set of bills P
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单张汇票sola of exchange||sole of exchange W**a\[~$  
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远期汇票usance bill||bill at usance Rb\\6BU0  
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长期汇票long bill [['un\~r~  
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短期汇票short bill Q7f\ 5QjT  
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逾期汇票overdue bill 7X1T9'jI2  
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宽限日期days of grace $c[8-=  
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电汇telegraphic transfer （T.T） !SEg4z  
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邮汇postal order||postal note （Am.）||post office order||money order vt@.fT#e  
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本票promissory note （P/N） 8`kK)iCq  
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押汇负责书||押汇保证书letter of hypothecation %fo+Y+t  
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副保||抵押品||付属担保物collateral security zT*EpIa+LS  
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担保书trust receipt||letter of indemnity v:nm#P%P  
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承兑||认付acceptance $&I##od  
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单张承兑general acceptance #Huvn4x  
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有条件承兑qualified acceptance n&jfJgD&g  
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附条件认付conditional acceptance T6*naH  
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部分认付partial acceptance   yF8 av=<{