[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。   \ @fKKb|  
会计报表statement of account x.#E3xI  
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往来帐目account current qDG2rFu&[  
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现在往来帐||存款额current accout $~iZaX8&  
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销货帐account sales 0ki- /{;  
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共同计算帐项joint account oOaFA+0x  
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未决帐项outstanding account mEbI\!}H0  
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贷方帐项credit account||creditor account yKoZj   
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借方帐项debit account||debtor account uE41"?GS  
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应付帐||应付未付帐account payable B=r DU$z  
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应收帐||应收未收帐account receivable l)vC=V6MG  
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新交易||新帐new account DPjs?M<  
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未决帐||老帐old account \^*:1=|7u]  
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现金帐cash account [M[<'+^*  
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流水帐running account m2\\!C]f  
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暂记帐||未定帐suspense account (|K+1R  
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过期帐||延滞帐overdue account||pastdue account Qc3d<{7\~  
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杂项帐户sundry account Q;$k?G=l  
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详细帐单||明细表detail account o>r
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呆帐bad account b!]O]dk#  
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会计项目title of account -xHR6  
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会计薄||帐薄account-book |reA`&<q  
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营业报告书||损益计算表account of budiness||business report <?KPyg2  
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借贷细帐||交验帐account rendered +& B?f  
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明细帐account stated { LvD\4h"  
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与…银行开立一户头to open an account with Hh1_z
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与…银行建立交易to keep account with 5bLNQz\WJ  
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继续记帐to keep account /Q;wz!V$  
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与…有交易to have an account with ,.<mj !YE  
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作成会计帐||有往来帐项to make out an account with 1p}Wj*mc  
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清算||清理债务to make up an account OXEEpoU?V  
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清洁帐目||与…停止交易to close ones account with e(t}$Q=  
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结帐to close an account RCWmdR#}V  
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清理未付款to ask an account||to demand an account O%EA,5U.  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account &D<R;>iI  
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审查帐目||监查帐目to audit an account oqJYbim  
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检查帐目to examine an account \|,| )  
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转入A的帐户to charge the amount to As account ;5tOQ&p%v  
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以计帐方式付款to pay on account UA$IVK&{  
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代理某人||为某人on ones account||on account of one iHPsRq!  
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为自己计算||独立帐目on ones own account q<:8{Y|  
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由某人收益并负风险on ones account and risk||for ones account and risk wKM9fs  
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由某人负担for ones account||for account of one NH/A`Wm  
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按某人指示||列入某人帐户by order and for account of one Q a (Sb  
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列入5月份帐目for May account  t;o\"H  
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编入某中帐项下to pass to the account of||to place to the account of aGbG@c8PRi  
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寄出清算书to send in an account||to send in render an account $'V^_|EL7  
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支票薄cheque book bLg!LZ|S0s  
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支票陈票人cheque drawer G=cRdiy`C  
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持票人cheque holder 5k0iVpjQ  
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不记名支票cheque to bearer||bearer cheque 0S5xmEzop  
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记名支票||认人支票cheque to order 4FaO+Eo,8  
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到期支票antedated cheque 1J!v;Y\\  
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未到期支票postdated cheque g@'XmT="_  
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保付支票certified cheque A-r;5?S  
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未获兑现支票，退票returned cheque G u`xJ  
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横线支票crossed cheque $s_k/dM~&  
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普通横线general crossing PY.HZ/ #d  
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特别横线special crossing ft/k-64  
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空白支票blank cheque Kz;Ar&^`N  
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失效支票，过期支票stale cheque 1HO;~NJ]m  
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普通支票open cheque Sv#Ml
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UI=v|<'-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +\+j/sa  
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支票换现金||兑现to cash a cheque { 5r]G  
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清理票款to clear a cheque uyEk1)HC  
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保证兑现to certify a cheque ,%Z&*/*Oh  
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填写支票数额to fill up a cheque  C+\z$/q  
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支票上划线to cross a cheque <nJGJ5JJ  
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开发支票to make out a cheque e3n^$'/\r  
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签发支票，开立支票to draw a cheque||to issue a cheque X,@ nD@  
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透支支票to overdraw a cheque R;AcAJ;  
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背书支票to endorse a cheque <Y /3U  
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请付票款||清付票款to pay a cheque||to honour a cheque ral =`/p  
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支票退票to dishonour a cheque ?b d&Av  
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拒付支票to refuse a cheque \B 8j9  
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拒付支票to stop payment of a cheque &%3}'&EBv  
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提示要求付款to present for payment vzAY+EEx
 
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见票即付持票人payable to bearer Lz9|
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支付指定人payable to order {niV63$m  
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已过期||无效out of date||stale (<`>B  
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请给出票人R/D||refer to drawer FKtCUq,:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gW G>}M@  
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文字与数字不一致words and figures differ 6C_H0a/h&  
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支票 H8Ra!FW@  
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时间已过account closed fn//j7 j  
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更改处应加盖印章alterations require initials #%CB`l  
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时间已过effects not cleared p1s& y0:d  
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停止付款payment stopped Nk\/lK\  
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支票毁损cheque mutilated 2reQd
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汇款||寄钱to remit||to send money /a-OBU  
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寄票供取款||支票支付to send a cheque for payment ibuoq X `  
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寄款人a remitter 8Vm)jnM  
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收款人a remittee /s`8=+\9  
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国外汇票foreign Bill LeXk l=CC  
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国内汇票inland Bill !-|{B3"6  
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跟单汇票documentary bill idP2G|Z  
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空头汇票accommodation bill kKNrCv@64d  
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原始汇票original bill d7!,  
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改写||换新票据renewed bill MN. $a9m  
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即期汇票sight bill||bill on demand eQ eucmQd{  
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…days after date||…days after date…日后付款 HF]|>1WV[  
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…months after date||…months after date…月后付款 rh 7%<xb>  
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见票后…日付款…days after sight||…days sight 85]3y%f9  
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见票后…月付款…months after sight||…months sight dG*2-v^G  
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同组票据set of bills N3QDPQ  
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单张汇票sola of exchange||sole of exchange QcG-/_,'}  
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远期汇票usance bill||bill at usance qA5PIEvdq  
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长期汇票long bill b1ma(8{{{  
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短期汇票short bill W"*~1$vf  
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逾期汇票overdue bill =E10j.r  
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宽限日期days of grace Tkf JC|6  
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电汇telegraphic transfer （T.T） xY94v  
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邮汇postal order||postal note （Am.）||post office order||money order mx;1'!'fr  
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本票promissory note （P/N） nb,+!)+  
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押汇负责书||押汇保证书letter of hypothecation HHcWyu  
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副保||抵押品||付属担保物collateral security 5 i;n:&Y  
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担保书trust receipt||letter of indemnity (Ceq@
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承兑||认付acceptance wseb]=U  
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单张承兑general acceptance h<I C d'!  
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有条件承兑qualified acceptance nkii0YB!  
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附条件认付conditional acceptance oW\kJ>!  
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部分认付partial acceptance   M'-Z"