[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。   Z*9]:dG:!  
会计报表statement of account R~5*#r@f  
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往来帐目account current 3AQ>>)T~  
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现在往来帐||存款额current accout kAB+28A  
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销货帐account sales 9+8!xwR:  
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共同计算帐项joint account =1 BNCKT<  
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未决帐项outstanding account 6(J4IzZ  
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贷方帐项credit account||creditor account 'uKkl(==%  
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借方帐项debit account||debtor account (e8G (  
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应付帐||应付未付帐account payable jH&_E'XMX  
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应收帐||应收未收帐account receivable hY=w|b=Y  
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新交易||新帐new account -!|WZ   
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未决帐||老帐old account V@v1a@=W  
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现金帐cash account >sQ2@"y)s2  
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流水帐running account !.3R~0b  
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暂记帐||未定帐suspense account -!J2x8Ri  
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过期帐||延滞帐overdue account||pastdue account o3n3 URu\  
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杂项帐户sundry account 6ORY`Pe7P|  
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详细帐单||明细表detail account 4K9Rpm  
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呆帐bad account tu\mFHvl g  
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会计项目title of account $]
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会计薄||帐薄account-book of9q"h  
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营业报告书||损益计算表account of budiness||business report ?75\>NiR  
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借贷细帐||交验帐account rendered &Hv;<  
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明细帐account stated ]}Pl%.  
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与…银行开立一户头to open an account with }w G,BB%N  
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与…银行建立交易to keep account with #wF
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继续记帐to keep account TMK'(6dH  
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与…有交易to have an account with 5O&d3;p'  
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作成会计帐||有往来帐项to make out an account with sGSsUO:@j;  
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清算||清理债务to make up an account 0h22V$  
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清洁帐目||与…停止交易to close ones account with \^LWCp,C"  
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结帐to close an account >8|+%pK8<  
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清理未付款to ask an account||to demand an account pY t/378w  
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结清差额to balance the account with ~Q?!
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清算to settle an account||to liquidate an account||to square an account bg}+\/78#  
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审查帐目||监查帐目to audit an account FQROK4x%"  
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检查帐目to examine an account hL!QLiF:  
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转入A的帐户to charge the amount to As account UQI f}iR  
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以计帐方式付款to pay on account *P!s{i  
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代理某人||为某人on ones account||on account of one R^%e1K
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为自己计算||独立帐目on ones own account 5wT>N46UX  
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由某人收益并负风险on ones account and risk||for ones account and risk 3~Qd)j"<  
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由某人负担for ones account||for account of one =P`~t<ajB  
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按某人指示||列入某人帐户by order and for account of one \NK-L." [  
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列入5月份帐目for May account .A6lj).:  
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编入某中帐项下to pass to the account of||to place to the account of s-*._;  
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寄出清算书to send in an account||to send in render an account `f9gC3Hk  
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支票薄cheque book }BJX/, H,  
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支票陈票人cheque drawer 7N=-Y>$X  
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持票人cheque holder hhI)' $  

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不记名支票cheque to bearer||bearer cheque YB,t0%vTJw  
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记名支票||认人支票cheque to order -JT/9IQ  
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到期支票antedated cheque '%saL>0  
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未到期支票postdated cheque ^W?Z  
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保付支票certified cheque ANi)q$:{  
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未获兑现支票，退票returned cheque ?.=}pAub  
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横线支票crossed cheque O$u"/cwe*  
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普通横线general crossing q.YfC  
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特别横线special crossing mTNB88p8^D  
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空白支票blank cheque M=qb^~ l
 
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失效支票，过期支票stale cheque ]i<[d,  
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普通支票open cheque $dS@y+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c9qR'2  
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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>
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支票换现金||兑现to cash a cheque zZcnijWb  
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清理票款to clear a cheque r(d':LV  
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保证兑现to certify a cheque !q"W{P  
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填写支票数额to fill up a cheque qTZFPfyU  
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支票上划线to cross a cheque K\"R&{+=
 
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开发支票to make out a cheque `Al;vVMRO  
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签发支票，开立支票to draw a cheque||to issue a cheque y.KO :P?5{  
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透支支票to overdraw a cheque Q.K,%(^;a  
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背书支票to endorse a cheque (o3 Iy  
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请付票款||清付票款to pay a cheque||to honour a cheque ;b-XWK=  
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支票退票to dishonour a cheque [eTSZjIN7  
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拒付支票to refuse a cheque '7O3/GDK  
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拒付支票to stop payment of a cheque ]+X@ 7  
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提示要求付款to present for payment eM8}
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见票即付持票人payable to bearer l\i)$=d&g  
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支付指定人payable to order ;+"+3  
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已过期||无效out of date||stale $< JaLS  
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请给出票人R/D||refer to drawer q.;u?,|E/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \ kZ?
 
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文字与数字不一致words and figures differ hv?9*tLh0  
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支票 K|epPGRr  
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时间已过account closed YuO.yh_  
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更改处应加盖印章alterations require initials VXwU?_4J.  
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时间已过effects not cleared HMNLa*CL'  
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停止付款payment stopped [DI+~F  
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支票毁损cheque mutilated <eWf<  
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汇款||寄钱to remit||to send money 3EPv"f^V  
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寄票供取款||支票支付to send a cheque for payment Po^?QVJ7  
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寄款人a remitter #Lh;CSS  
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收款人a remittee 
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国外汇票foreign Bill ia!y!_L\'  
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国内汇票inland Bill "#2a8#  
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跟单汇票documentary bill W}@c|d $`  
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空头汇票accommodation bill 2DrP"iGq5  
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原始汇票original bill iL-(O;n  
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改写||换新票据renewed bill /T0F"e)Ci  
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即期汇票sight bill||bill on demand "c
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…days after date||…days after date…日后付款 *K8$eDNZ  
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…months after date||…months after date…月后付款 K7_UP&`=J  
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见票后…日付款…days after sight||…days sight dd%6t  
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见票后…月付款…months after sight||…months sight @e.C "@G  
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同组票据set of bills ^,TO#%$iE  
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单张汇票sola of exchange||sole of exchange EU/C@B2*Dl  
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远期汇票usance bill||bill at usance X]TG<r  
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长期汇票long bill I3L<[-ZE  
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短期汇票short bill oWT3apGO  
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逾期汇票overdue bill YoNDf39
 
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宽限日期days of grace 1v27;Q<+Q  
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Tx# Mn~xD  
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电汇telegraphic transfer （T.T） JGrWHIsNV  
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邮汇postal order||postal note （Am.）||post office order||money order m+[Ux{$  
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本票promissory note （P/N） IM'r8
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押汇负责书||押汇保证书letter of hypothecation +~$ ]}%  
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副保||抵押品||付属担保物collateral security *i%.;Z"  
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担保书trust receipt||letter of indemnity AQvudx
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承兑||认付acceptance wlqksG[B  
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单张承兑general acceptance g8% &RG  
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有条件承兑qualified acceptance Zb>?8  
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附条件认付conditional acceptance yvB.&<]No  
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部分认付partial acceptance   BW4J>{