[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。   3nO|A:
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会计报表statement of account XJ;/
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往来帐目account current /!hW6u5  
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现在往来帐||存款额current accout PO&`r r  
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销货帐account sales 
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共同计算帐项joint account DjIs"5Iei  
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未决帐项outstanding account -Q; w4@  
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贷方帐项credit account||creditor account i+;EuHf  
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借方帐项debit account||debtor account ;bX{7j  
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应付帐||应付未付帐account payable S'txY\  
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应收帐||应收未收帐account receivable ,0~=9dR  
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新交易||新帐new account L,i-T:Z~=  
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未决帐||老帐old account M<SZ7^9<  
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现金帐cash account x-[l`k.V  
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流水帐running account `!i>fo~  
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暂记帐||未定帐suspense account O?@AnkOhn  
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过期帐||延滞帐overdue account||pastdue account `sSI;+  
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杂项帐户sundry account B9]KC i
 
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详细帐单||明细表detail account &W1cc#(  
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呆帐bad account )gZ yW  
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会计项目title of account /)j:Y:5  
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会计薄||帐薄account-book F8q|$[nH  
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营业报告书||损益计算表account of budiness||business report d-X<+&VZ  
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借贷细帐||交验帐account rendered y6fYNB  
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明细帐account stated o^mW`g8[  
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与…银行开立一户头to open an account with fT
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与…银行建立交易to keep account with 05Ak[OOU>  
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继续记帐to keep account W|4:3c4  
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与…有交易to have an account with Dr)B0]KG  
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作成会计帐||有往来帐项to make out an account with z#m ~}  
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清算||清理债务to make up an account mb,\wZ  
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清洁帐目||与…停止交易to close ones account with ]jjHIFX  
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结帐to close an account t^ Ge"  
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清理未付款to ask an account||to demand an account jl9hFubwW  
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结清差额to balance the account with rny(8z%Ck-  
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清算to settle an account||to liquidate an account||to square an account [n4nnmM  
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审查帐目||监查帐目to audit an account qF\w#nG  
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检查帐目to examine an account 1J([*)  
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转入A的帐户to charge the amount to As account > a;iX.K  
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以计帐方式付款to pay on account X$ e*s\4  
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代理某人||为某人on ones account||on account of one q #mBNe62p  
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为自己计算||独立帐目on ones own account @R%*;)*F  
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由某人收益并负风险on ones account and risk||for ones account and risk KLvAe
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由某人负担for ones account||for account of one /78]u^SW  
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按某人指示||列入某人帐户by order and for account of one !m^;wkrY  
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列入5月份帐目for May account \_WR:?l  
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编入某中帐项下to pass to the account of||to place to the account of G<M0KU(  
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寄出清算书to send in an account||to send in render an account ?TeozhUY  
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支票薄cheque book j B8Q% {%  
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支票陈票人cheque drawer Ly&+m+Gwu  
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持票人cheque holder GQ;0KIN  
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不记名支票cheque to bearer||bearer cheque y QClq{A  
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记名支票||认人支票cheque to order kzKej"a;  
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到期支票antedated cheque Ww,\s5Uw  
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未到期支票postdated cheque W}f)VC;D  
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保付支票certified cheque M@R"-$Z  
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未获兑现支票，退票returned cheque 3]l)uoNt/  
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横线支票crossed cheque /~Y\KOH|  
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普通横线general crossing m+0yf(w  
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特别横线special crossing :~ot
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空白支票blank cheque L}`/v]E"eU  

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失效支票，过期支票stale cheque r[S(VPo[()  
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普通支票open cheque AJ\&>6GZ(b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tm+*ik=x|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;7'O=%  
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支票换现金||兑现to cash a cheque -G(me"Cu  
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清理票款to clear a cheque C?\(?%B  
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保证兑现to certify a cheque M+ +Dk7B  
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填写支票数额to fill up a cheque Nx 42k|8  

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支票上划线to cross a cheque ;/Hr ZhOE  
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开发支票to make out a cheque QLJ
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签发支票，开立支票to draw a cheque||to issue a cheque s~Eo]e  
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透支支票to overdraw a cheque nt2b}u>*  
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背书支票to endorse a cheque Qsbyy>o)  
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请付票款||清付票款to pay a cheque||to honour a cheque z4YDngf=4  
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支票退票to dishonour a cheque nvR%Ub x  
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拒付支票to refuse a cheque [A~?V.G  
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拒付支票to stop payment of a cheque n.l#(`($4  
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提示要求付款to present for payment fq>{5ODO  
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见票即付持票人payable to bearer ozY$}|sjDT  
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支付指定人payable to order uihH")Mo  
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已过期||无效out of date||stale P].Eb7I  
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请给出票人R/D||refer to drawer q]1p Q)\'p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ASdW!4.p  
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文字与数字不一致words and figures differ .$s']' =  
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支票 &yP|t":HWX  
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时间已过account closed aEzf*a|fSV  
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更改处应加盖印章alterations require initials mxEe -q  
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时间已过effects not cleared o6^ETQ  
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停止付款payment stopped 7:g_
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支票毁损cheque mutilated &3IkC(yD  
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汇款||寄钱to remit||to send money 9{3_2CIL  
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寄票供取款||支票支付to send a cheque for payment =p5]r:9 W  
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寄款人a remitter /":/DwI'  
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收款人a remittee nCwA8AG
 
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国外汇票foreign Bill I++ Le%w  
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国内汇票inland Bill ,d*1|oUw  
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跟单汇票documentary bill u(yN
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空头汇票accommodation bill &HLG<ISw  
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原始汇票original bill $DfK}CT  
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改写||换新票据renewed bill #b&tNZ4!_  
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即期汇票sight bill||bill on demand SJX9oVJeZ  
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…days after date||…days after date…日后付款 NAtDt=  
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…months after date||…months after date…月后付款 E<tR8='F  
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见票后…日付款…days after sight||…days sight LKI\(%ba#  
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见票后…月付款…months after sight||…months sight 68bvbig  
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同组票据set of bills h*y+qk-!\g  
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单张汇票sola of exchange||sole of exchange +J{ErsG?6P  
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远期汇票usance bill||bill at usance (||qFu9a  
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长期汇票long bill PN9vg
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短期汇票short bill Ebj0 {ZL  
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逾期汇票overdue bill kq(
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宽限日期days of grace :ln|n6X  
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电汇telegraphic transfer （T.T） v, Z]Vqk  
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邮汇postal order||postal note （Am.）||post office order||money order )S4ga  
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本票promissory note （P/N） &@{`{
  
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押汇负责书||押汇保证书letter of hypothecation {W{;VJKQ2  
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副保||抵押品||付属担保物collateral security % YF /=l  
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担保书trust receipt||letter of indemnity !.V_?aYi8  
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承兑||认付acceptance  Brs}  
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单张承兑general acceptance yVn%Bz' [  
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有条件承兑qualified acceptance [{xY3WS  
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附条件认付conditional acceptance [-Y~g%M  
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部分认付partial acceptance   T$r/XAs