[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。   wK8/`{B9  
会计报表statement of account f.
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往来帐目account current aubmA0w  
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现在往来帐||存款额current accout H)g:<  
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销货帐account sales NLDmZr
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共同计算帐项joint account ,x5`5mT3  
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未决帐项outstanding account Cna@3)_  
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贷方帐项credit account||creditor account Du>dTi~  
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借方帐项debit account||debtor account 5EIhCbA  
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应付帐||应付未付帐account payable U{D ?1tF  
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应收帐||应收未收帐account receivable a
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新交易||新帐new account .LafP}%  
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未决帐||老帐old account 'DF3|A],  
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现金帐cash account Z~
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流水帐running account +8
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暂记帐||未定帐suspense account Kv+E"2d  
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过期帐||延滞帐overdue account||pastdue account qsFA~{o.  
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杂项帐户sundry account /{7x|ay]  
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详细帐单||明细表detail account u4$d#0sA  
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呆帐bad account 2DTH|Yv  
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会计项目title of account B/E1nBobC  
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会计薄||帐薄account-book r f;R"Uc  
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营业报告书||损益计算表account of budiness||business report 2K, 1wqf'  
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借贷细帐||交验帐account rendered BAmH2"  
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明细帐account stated kp<9o!?)  
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与…银行开立一户头to open an account with l:Ci'=  
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与…银行建立交易to keep account with d^]wqnpf  
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继续记帐to keep account 6gakopZO  
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与…有交易to have an account with Vl^jTX5N  
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作成会计帐||有往来帐项to make out an account with zRvYN  
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清算||清理债务to make up an account c~RElL  
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清洁帐目||与…停止交易to close ones account with Ku,Efr  

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结帐to close an account pVbX#3  
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清理未付款to ask an account||to demand an account 6mRvuJ%  
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结清差额to balance the account with y0(k7D|\  
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清算to settle an account||to liquidate an account||to square an account /#>?wy<s~  
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审查帐目||监查帐目to audit an account zT_{M qY  
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检查帐目to examine an account PFEi=}Y@((  
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转入A的帐户to charge the amount to As account P\N`E?lJL  
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以计帐方式付款to pay on account ^=R>rUCmv  
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代理某人||为某人on ones account||on account of one _
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为自己计算||独立帐目on ones own account xTAC&OCk^[  
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由某人收益并负风险on ones account and risk||for ones account and risk S4?ssI  

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由某人负担for ones account||for account of one AE7>jkHB  
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按某人指示||列入某人帐户by order and for account of one 3s>&h-E  
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列入5月份帐目for May account YtIJJH  
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编入某中帐项下to pass to the account of||to place to the account of :5CwRg  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book zo ]7#  
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支票陈票人cheque drawer "$Rl9(}  
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持票人cheque holder W:0@m^r  
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不记名支票cheque to bearer||bearer cheque ,L
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记名支票||认人支票cheque to order v3aiX  
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到期支票antedated cheque Iem* 'r  
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未到期支票postdated cheque uYO?Rb&}  
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保付支票certified cheque zHx ?-Q&3  
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未获兑现支票，退票returned cheque 1uD}V7_y"  
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横线支票crossed cheque JXvHsCd?  
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普通横线general crossing oM< &4F  
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特别横线special crossing T>LtN  
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空白支票blank cheque $Y ]*v)}X  
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失效支票，过期支票stale cheque [c3hwogf:  
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普通支票open cheque `%rqQnVB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uRUysLIw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NEK;'"~  
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支票换现金||兑现to cash a cheque z+wBZn{0I  
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清理票款to clear a cheque iUSs)[]H>  
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保证兑现to certify a cheque gKBcD\F  
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填写支票数额to fill up a cheque to
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支票上划线to cross a cheque  +/AW6  
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开发支票to make out a cheque ][#]4_  
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签发支票，开立支票to draw a cheque||to issue a cheque .!=2#<  
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透支支票to overdraw a cheque &e2") 4oh  
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背书支票to endorse a cheque lZE x0  
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请付票款||清付票款to pay a cheque||to honour a cheque C#vU'RNpl  
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支票退票to dishonour a cheque 8"RX~Igf  
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拒付支票to refuse a cheque |)yO]pB:  
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拒付支票to stop payment of a cheque @ L?7`VoE  
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提示要求付款to present for payment 7n}J}8Y*U2  
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见票即付持票人payable to bearer R\ <HR9 r  
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支付指定人payable to order p.gi8%f`  
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已过期||无效out of date||stale vRYfB{~  
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请给出票人R/D||refer to drawer ;| )&aTdH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y Dq5%N`  
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文字与数字不一致words and figures differ edx-R-Dc-1  
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支票 DUF fk6#X}  
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时间已过account closed ;r B2Q H]  
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更改处应加盖印章alterations require initials ,Hlbl}.ls  
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时间已过effects not cleared  <]2X~+v  
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停止付款payment stopped yM`J+tq  
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支票毁损cheque mutilated ABuK`(f.  
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汇款||寄钱to remit||to send money ^`XQ>-wWue  
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寄票供取款||支票支付to send a cheque for payment Ka%u#};  
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寄款人a remitter E4idEQ}H  
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收款人a remittee + :4 F@R  
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国外汇票foreign Bill BC.~wNz6  
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国内汇票inland Bill $2I^ ;5r[  
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跟单汇票documentary bill 4}-{sS}MP  
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空头汇票accommodation bill r I)Y W0  
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原始汇票original bill $o}Ao@WkO  
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改写||换新票据renewed bill \MhSIlM#  
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即期汇票sight bill||bill on demand DD$YMM  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 _`|te|ccF  
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见票后…日付款…days after sight||…days sight 2&b?NqEeZ  
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见票后…月付款…months after sight||…months sight NQ&\t[R[  
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同组票据set of bills "/ 9EUbca  
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单张汇票sola of exchange||sole of exchange :o"9x,  
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远期汇票usance bill||bill at usance [uLwr$N<%L  
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长期汇票long bill uCB>".'kM  
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短期汇票short bill fV(WUN+  
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逾期汇票overdue bill B=d :r  
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宽限日期days of grace L^E#"f  
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电汇telegraphic transfer （T.T） 93[ &'  
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邮汇postal order||postal note （Am.）||post office order||money order G(; hJ'LT  
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本票promissory note （P/N） f`W)Z$fN5  
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押汇负责书||押汇保证书letter of hypothecation Q94Lq~?YF  
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副保||抵押品||付属担保物collateral security ;R[w}#Sm  
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担保书trust receipt||letter of indemnity t6C2DHh7$  
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承兑||认付acceptance ;O~k{5.iS  
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单张承兑general acceptance Q)[DSM  
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有条件承兑qualified acceptance $n=w  
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附条件认付conditional acceptance {oftZXwf  
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部分认付partial acceptance   1:;S6
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