[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。   Lr9E02  
会计报表statement of account Yxy!&hPLv:  
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往来帐目account current Kn1T2WSAg  
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现在往来帐||存款额current accout [kTckZv  
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销货帐account sales Nv|0Z'M  
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共同计算帐项joint account 6J_
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未决帐项outstanding account b
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贷方帐项credit account||creditor account r i)`
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借方帐项debit account||debtor account CMyz!jZ3  
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应付帐||应付未付帐account payable 17`-eDd  
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应收帐||应收未收帐account receivable p$ETAvD  
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新交易||新帐new account =diGuIB  
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未决帐||老帐old account 5y] %Cu1.u  
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现金帐cash account  ?>I  
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流水帐running account !N_eZPU.v  
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暂记帐||未定帐suspense account |/$954Hr#<  
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过期帐||延滞帐overdue account||pastdue account  DO9
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杂项帐户sundry account \rg;xZa5  

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详细帐单||明细表detail account L@_o*"&j  
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呆帐bad account #yU"n-eLR  
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会计项目title of account ( z F_<  
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会计薄||帐薄account-book <b\8<mTr  
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营业报告书||损益计算表account of budiness||business report i70\`6*;B  
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借贷细帐||交验帐account rendered 1jAuW~  
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明细帐account stated @xso{$z?j  
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与…银行开立一户头to open an account with %nE%^Enw  
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与…银行建立交易to keep account with '?fGI
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继续记帐to keep account )KkV<$  
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与…有交易to have an account with `krVfE;_ O  
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作成会计帐||有往来帐项to make out an account with 7 n^1H[q  
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清算||清理债务to make up an account g2rH"3sC  
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清洁帐目||与…停止交易to close ones account with YB^m!A),I[  
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结帐to close an account 5Fq+^  
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清理未付款to ask an account||to demand an account =KD[#au6a  
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结清差额to balance the account with 7qWa>fX  
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清算to settle an account||to liquidate an account||to square an account )oM% N  
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审查帐目||监查帐目to audit an account $?LegX  
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检查帐目to examine an account -b?s\X  
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转入A的帐户to charge the amount to As account <Skf n`).  
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以计帐方式付款to pay on account ;rnhv:Iw  
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代理某人||为某人on ones account||on account of one ldRq:M5z  
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为自己计算||独立帐目on ones own account hxw6^EA  
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由某人收益并负风险on ones account and risk||for ones account and risk bJeF1LjS  
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由某人负担for ones account||for account of one &F'n >QT9q  
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按某人指示||列入某人帐户by order and for account of one !?K#f?x<?  
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列入5月份帐目for May account $wl_  
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编入某中帐项下to pass to the account of||to place to the account of i\#?M "  
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寄出清算书to send in an account||to send in render an account C[><m2T  
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支票薄cheque book MaF4lFmS  
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支票陈票人cheque drawer I`x[1%y2 F  
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持票人cheque holder AH:0h X6+  
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不记名支票cheque to bearer||bearer cheque vLGn Lpt  
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记名支票||认人支票cheque to order Rx
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到期支票antedated cheque 7}pg7EF3z  
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未到期支票postdated cheque k[y^7,r  
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保付支票certified cheque mrig5{  
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未获兑现支票，退票returned cheque t hE 9fr/  
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横线支票crossed cheque *JZlG%z  
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普通横线general crossing &q#. >  
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特别横线special crossing RYd I$&]  
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空白支票blank cheque DcE4r>8B  
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失效支票，过期支票stale cheque <,X=M6$0n  
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普通支票open cheque ,sT5TS q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A2$05a$%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l=x(   
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支票换现金||兑现to cash a cheque Y?L>KiM$
 
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清理票款to clear a cheque |sEuhP\A3  
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保证兑现to certify a cheque &gUa^5'#  
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填写支票数额to fill up a cheque Uv652DC  
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支票上划线to cross a cheque j(k}NWPH  
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开发支票to make out a cheque IAmZ_2  
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签发支票，开立支票to draw a cheque||to issue a cheque *aFY+.;U`  
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透支支票to overdraw a cheque cOZBl;}  
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背书支票to endorse a cheque mx UyD[|  
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请付票款||清付票款to pay a cheque||to honour a cheque #9F>21UU  
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支票退票to dishonour a cheque 1[$zdv{A  
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拒付支票to refuse a cheque @65xn)CD{  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment e-[PuJ  
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见票即付持票人payable to bearer !n P4S)A  
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支付指定人payable to order Jj5VBI!Ok  
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已过期||无效out of date||stale v Y0ESc{  
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请给出票人R/D||refer to drawer ".waCt6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds URg ;e M#  
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文字与数字不一致words and figures differ }qhYHC  
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支票 TI/RJF b  
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时间已过account closed H{,1-&>|  
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更改处应加盖印章alterations require initials .`5|NUhN  
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时间已过effects not cleared W=w]`'  
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停止付款payment stopped
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支票毁损cheque mutilated -m=A1~|7  
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汇款||寄钱to remit||to send money =b>TFB=*N  
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寄票供取款||支票支付to send a cheque for payment +6P[TqR  
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寄款人a remitter " )\V  
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收款人a remittee Ky,upU  
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国外汇票foreign Bill ^uN[rHZ*u  
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国内汇票inland Bill U&u6356  
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跟单汇票documentary bill x[0hY0 ?[M  
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空头汇票accommodation bill /KF@Un_Ow  
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原始汇票original bill }EkL[H!  
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改写||换新票据renewed bill cl`Wl/Q#  
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即期汇票sight bill||bill on demand TmLCmy!  
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…days after date||…days after date…日后付款 YCltS!k  
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…months after date||…months after date…月后付款 L +Uq4S^  
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见票后…日付款…days after sight||…days sight %|}*xMQ  
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见票后…月付款…months after sight||…months sight dX)aD $m  
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同组票据set of bills EMO{u  
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单张汇票sola of exchange||sole of exchange c:.5@eq^  
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远期汇票usance bill||bill at usance PaQ
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长期汇票long bill mwLf)xt0'  
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短期汇票short bill +%\Ci!%b  
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逾期汇票overdue bill X/:
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宽限日期days of grace z;oia!9z  
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电汇telegraphic transfer （T.T） K1J |\!
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邮汇postal order||postal note （Am.）||post office order||money order -~
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本票promissory note （P/N） q:)Pf P+  
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押汇负责书||押汇保证书letter of hypothecation H ;=^ W  

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副保||抵押品||付属担保物collateral security ?:`s E"  
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担保书trust receipt||letter of indemnity \K\eq>@6  
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承兑||认付acceptance ;yNY/  
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单张承兑general acceptance !Ltx2CB2]  
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有条件承兑qualified acceptance _GxC|d  
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附条件认付conditional acceptance {,Vvm*L/  
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部分认付partial acceptance   g$e|y#Ic$