[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。   m3cO{ 1I  
会计报表statement of account 01 vEt  
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往来帐目account current w A0$d  
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现在往来帐||存款额current accout Vh.9/$xQ  
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销货帐account sales Jj~c&LxrO  
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共同计算帐项joint account `Y
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未决帐项outstanding account $6(,/}==0  
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贷方帐项credit account||creditor account E5#Dn.!~  
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借方帐项debit account||debtor account hU:M]O0uw  
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应付帐||应付未付帐account payable )9^0Qk' ]  
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应收帐||应收未收帐account receivable 8y<NT"  
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新交易||新帐new account %Fh*$gzh*5  
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未决帐||老帐old account qdlz#-B  
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现金帐cash account %gF; A*  
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流水帐running account [d(@lbV 0  
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暂记帐||未定帐suspense account UDJ{iZ  
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过期帐||延滞帐overdue account||pastdue account P /BWFN1  
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杂项帐户sundry account &P+7U
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详细帐单||明细表detail account s0}OsHAj  
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呆帐bad account iKy_DV;J  
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会计项目title of account 1_D|;/aI  
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会计薄||帐薄account-book /Iwnl   
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营业报告书||损益计算表account of budiness||business report s "KPTV  
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借贷细帐||交验帐account rendered (1~d/u?2\  
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明细帐account stated l+6y$2QR  
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与…银行开立一户头to open an account with :]EAlaB4Q  
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与…银行建立交易to keep account with axJuJ`+Y  
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继续记帐to keep account ?F{sym@i  
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与…有交易to have an account with !N\<QRb\q  
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作成会计帐||有往来帐项to make out an account with _lWC)bv
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清算||清理债务to make up an account p~Tp=d)/  
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清洁帐目||与…停止交易to close ones account with ChvSUaCS  
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结帐to close an account }ufzlHD  
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清理未付款to ask an account||to demand an account t0*kL.  
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结清差额to balance the account with $|kq{@<  
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清算to settle an account||to liquidate an account||to square an account / {) }y  
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审查帐目||监查帐目to audit an account /+V}.  
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检查帐目to examine an account ae%Bl[  
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转入A的帐户to charge the amount to As account _GhP{C$  
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以计帐方式付款to pay on account X!aC6gujOH  
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代理某人||为某人on ones account||on account of one YkN0,6  
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为自己计算||独立帐目on ones own account {PGiNY%q  
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由某人收益并负风险on ones account and risk||for ones account and risk 2_/H,  
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由某人负担for ones account||for account of one ^P!(*k#T  
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按某人指示||列入某人帐户by order and for account of one whW%c8  
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列入5月份帐目for May account !g.?+~@  
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编入某中帐项下to pass to the account of||to place to the account of APJVD-  
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寄出清算书to send in an account||to send in render an account al{}_ 1XoU  
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支票薄cheque book 6M#}&Gv  
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支票陈票人cheque drawer shZEE2Dr  
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持票人cheque holder 6no&2a|D  
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不记名支票cheque to bearer||bearer cheque 9 gc0Ri[4m  
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记名支票||认人支票cheque to order h]vuBH
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到期支票antedated cheque ce<88dL  
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未到期支票postdated cheque W|L#Q/ RX  
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保付支票certified cheque ?$6(@>`f&t  
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未获兑现支票，退票returned cheque ID~}pEQ  
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横线支票crossed cheque Hyb_>n  
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普通横线general crossing 0"l`M5-KP  
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特别横线special crossing ?h:xO\h8  
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空白支票blank cheque PU-L,]K  
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失效支票，过期支票stale cheque +ZR>ul-c  
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普通支票open cheque WJ/X`?k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )T@?.J`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fW$1f5g"  
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支票换现金||兑现to cash a cheque i.gagb   
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清理票款to clear a cheque r`sG !  
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保证兑现to certify a cheque IeAi'  
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填写支票数额to fill up a cheque "}b/[U@>  
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支票上划线to cross a cheque cvC 7#i[G  

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开发支票to make out a cheque 1aezlDc*  
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签发支票，开立支票to draw a cheque||to issue a cheque UYGO|lkEU  
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透支支票to overdraw a cheque /d>Jkv  
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背书支票to endorse a cheque $\L=RU!c}  
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请付票款||清付票款to pay a cheque||to honour a cheque 0y%s\,PsT  
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支票退票to dishonour a cheque V]/$ dJ  
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拒付支票to refuse a cheque }x:}9iphF  
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拒付支票to stop payment of a cheque tdNAR|  
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提示要求付款to present for payment #(-?i\i  
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见票即付持票人payable to bearer c LfPSA  
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支付指定人payable to order Y r8gKhv W  
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已过期||无效out of date||stale y27MG  
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请给出票人R/D||refer to drawer 9Yji34eDZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \j0016;  
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文字与数字不一致words and figures differ pZ 7KWk4  
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支票 T/q*k)IoR  
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时间已过account closed jtPHk*>^wu  
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更改处应加盖印章alterations require initials H4BuxM_r  
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时间已过effects not cleared WISeP\:^  
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停止付款payment stopped (~^KXJ{->  
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支票毁损cheque mutilated kj`h{
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汇款||寄钱to remit||to send money D}?JX5.  
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寄票供取款||支票支付to send a cheque for payment OmaG|2u  
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寄款人a remitter /+f3jy:d  
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收款人a remittee ;uqi  
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国外汇票foreign Bill /?:q9Wy  
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国内汇票inland Bill 6"V86b0)h}  
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跟单汇票documentary bill yu=(m~KX   
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空头汇票accommodation bill p;LF-R  
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原始汇票original bill ,/..f!
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改写||换新票据renewed bill >>0c)uC|W  
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即期汇票sight bill||bill on demand *vu   
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…days after date||…days after date…日后付款 P>ZIP* Gr  
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…months after date||…months after date…月后付款 3  ~\S]  
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见票后…日付款…days after sight||…days sight *@[+C~U  
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见票后…月付款…months after sight||…months sight ]o*- |[^?  
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同组票据set of bills 1fU~&?&-u  
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单张汇票sola of exchange||sole of exchange H?j!f$sw  
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远期汇票usance bill||bill at usance Qb&gKQtt@  
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长期汇票long bill v6+<F;G3y>  
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短期汇票short bill pN7 v7rs  
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逾期汇票overdue bill pt- 1>Ui  
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宽限日期days of grace HU+zzTgI  
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电汇telegraphic transfer （T.T） ,N`D{H"F  

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邮汇postal order||postal note （Am.）||post office order||money order #g
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本票promissory note （P/N） K44j-Ypb  
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押汇负责书||押汇保证书letter of hypothecation 2@#`x"0  
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副保||抵押品||付属担保物collateral security S K7 b]J>  
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担保书trust receipt||letter of indemnity q X>\*@  
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承兑||认付acceptance 3&z.m/  
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单张承兑general acceptance AV*eGzz`  
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有条件承兑qualified acceptance {- ?8r>  
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附条件认付conditional acceptance T11;LSD  
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部分认付partial acceptance   L c:DJA