[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。   #h` V>;  
会计报表statement of account ,$s8GAmq  
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往来帐目account current l]Ax:Z  
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现在往来帐||存款额current accout pNepC<rY  
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销货帐account sales $'BSH4~|.  
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共同计算帐项joint account sFT.Oxg<  

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未决帐项outstanding account v K|E>nL  
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贷方帐项credit account||creditor account re/@D@%  
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借方帐项debit account||debtor account i2E)P x  
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应付帐||应付未付帐account payable }\tdcTMgS  
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应收帐||应收未收帐account receivable l~c@^!  
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新交易||新帐new account UW N*j_9i  
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未决帐||老帐old account V
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现金帐cash account UtPLIal  
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流水帐running account C7rNV0.Fq  
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暂记帐||未定帐suspense account xbdN0MAU  
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过期帐||延滞帐overdue account||pastdue account Eo{"9j\  
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杂项帐户sundry account SX<` {x&L  
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详细帐单||明细表detail account j/R[<47  
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呆帐bad account }Ga\wV  
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会计项目title of account K~c=M",mW  
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会计薄||帐薄account-book #yI mKEYX  
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营业报告书||损益计算表account of budiness||business report 2Z-ljD&  
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借贷细帐||交验帐account rendered k_sg ?(-!o  
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明细帐account stated E0Y-7&Fv  
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与…银行开立一户头to open an account with rm5bkJcg~  
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与…银行建立交易to keep account with !j:9`XD|  
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继续记帐to keep account ;1:Js0=; H  
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与…有交易to have an account with N9jH\0nG  
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作成会计帐||有往来帐项to make out an account with xfpa
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清算||清理债务to make up an account 6HZ`.o:f  
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清洁帐目||与…停止交易to close ones account with I$<<(VWH  
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结帐to close an account JTr vnA  
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清理未付款to ask an account||to demand an account :<hXH^n  
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结清差额to balance the account with _JHd9)[  
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清算to settle an account||to liquidate an account||to square an account v*r7Zz6l  
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审查帐目||监查帐目to audit an account (Dw,DY9  
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检查帐目to examine an account ZZHDp&lh }  
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转入A的帐户to charge the amount to As account #73F} tZ^  
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以计帐方式付款to pay on account @6wFst\t  
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代理某人||为某人on ones account||on account of one K_RjX>q%N  
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为自己计算||独立帐目on ones own account NWMFtT  
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由某人收益并负风险on ones account and risk||for ones account and risk ~/98Id}v  
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由某人负担for ones account||for account of one W3MU1gl6k{  
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按某人指示||列入某人帐户by order and for account of one .P[ _<8  
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列入5月份帐目for May account [n \2
  
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编入某中帐项下to pass to the account of||to place to the account of 1Cgso`  
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寄出清算书to send in an account||to send in render an account j)<IRD^  
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支票薄cheque book *X+79vG:  
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支票陈票人cheque drawer p<,*3huj  
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持票人cheque holder kXi6lh  
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不记名支票cheque to bearer||bearer cheque SqEgn}m$  
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记名支票||认人支票cheque to order /v-6WSN  
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到期支票antedated cheque n%-R[vW  
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未到期支票postdated cheque wr$M$i:  
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保付支票certified cheque aMWmLpv4'  
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未获兑现支票，退票returned cheque |iE50,  
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横线支票crossed cheque pWK(z[D  
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普通横线general crossing zsX1QN16  
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特别横线special crossing w<Wf?aG  
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空白支票blank cheque ^(vs.U^U<  
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失效支票，过期支票stale cheque 6$kqa
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普通支票open cheque :~2vJzp@?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W-mQjJ`,B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QRHu3w  
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支票换现金||兑现to cash a cheque (;T^8mI2  
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清理票款to clear a cheque 0z1ifg&  
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保证兑现to certify a cheque #.rdQ,)<  
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填写支票数额to fill up a cheque '@o;-'b  
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支票上划线to cross a cheque ] eotc2?u  
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开发支票to make out a cheque @$ne{2J3  
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签发支票，开立支票to draw a cheque||to issue a cheque 6n,i0W  
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透支支票to overdraw a cheque q ?|,O;?  
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背书支票to endorse a cheque 7?#J~.d5  
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请付票款||清付票款to pay a cheque||to honour a cheque sd*p/Q|4  
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支票退票to dishonour a cheque c23oCfB>  
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拒付支票to refuse a cheque qraSRK5  
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拒付支票to stop payment of a cheque (ceNO4"cZ  
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提示要求付款to present for payment G? ]
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见票即付持票人payable to bearer V[RF</2T  
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支付指定人payable to order @Pm>sY}d<I  

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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer -f3p U:G8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gT3_RUF  
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文字与数字不一致words and figures differ /sUYU(3  
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支票 ]GMe\n  
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时间已过account closed .t{MIC  
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更改处应加盖印章alterations require initials '<jyw   
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时间已过effects not cleared O_2pIbh  
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停止付款payment stopped SAH-p*.  
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支票毁损cheque mutilated tnV/xk#!  
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汇款||寄钱to remit||to send money \<&m&%Zs  
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寄票供取款||支票支付to send a cheque for payment ySk R>y  
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寄款人a remitter P#E&|n7DT  
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收款人a remittee $CxKuB(  
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国外汇票foreign Bill
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国内汇票inland Bill gMv.V{vD  
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跟单汇票documentary bill (ScxLf=]  
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空头汇票accommodation bill h&|[eZt?F  
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原始汇票original bill \Lq h j  
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改写||换新票据renewed bill t^VwR=i  
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即期汇票sight bill||bill on demand h-g+g#*  
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…days after date||…days after date…日后付款 rI{=WPI&WU  
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…months after date||…months after date…月后付款 Gk967pC  
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见票后…日付款…days after sight||…days sight ml2_ ]3j!  
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见票后…月付款…months after sight||…months sight `id
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同组票据set of bills "X2Vrn'  
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单张汇票sola of exchange||sole of exchange X(!Cfb8+5  
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远期汇票usance bill||bill at usance IOTR/anu  
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长期汇票long bill jNu9
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短期汇票short bill h"`ucC8X  
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逾期汇票overdue bill t c[n&X  
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宽限日期days of grace %R 1tJ(/  
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电汇telegraphic transfer （T.T） Z:ni$7<.  
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邮汇postal order||postal note （Am.）||post office order||money order HfcL%b%G8  
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本票promissory note （P/N） !)  S ?m  
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押汇负责书||押汇保证书letter of hypothecation "dsU>3u  
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副保||抵押品||付属担保物collateral security (*1v
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担保书trust receipt||letter of indemnity ii%+jdi.  
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承兑||认付acceptance ".SJ~`S  
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单张承兑general acceptance O_cbP59Y.  
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有条件承兑qualified acceptance HQ|MhM/"  
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附条件认付conditional acceptance ?I/qE='*  
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部分认付partial acceptance   WJNl5^