[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。   :a`l_RMU  
会计报表statement of account |ss_<  
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往来帐目account current %Wu3$b  
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现在往来帐||存款额current accout 6B|IbQ^  
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销货帐account sales B \[P/AC  
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共同计算帐项joint account 'N'EC`R  
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未决帐项outstanding account h.G/
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贷方帐项credit account||creditor account 3kQ
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借方帐项debit account||debtor account LXfDXXF  
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应付帐||应付未付帐account payable \*a7DuVw  
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应收帐||应收未收帐account receivable Oz]iHe  
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新交易||新帐new account :J}L| `U9  
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未决帐||老帐old account H Y\-sl^  
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现金帐cash account \l"1Io=  
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流水帐running account _>S."cm}!k  
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暂记帐||未定帐suspense account vB hpD  
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过期帐||延滞帐overdue account||pastdue account T;-&3  
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杂项帐户sundry account &Egw94l  
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详细帐单||明细表detail account R7+3$F5B  
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呆帐bad account }1kT0*'L  
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会计项目title of account __dSEOGoe  
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会计薄||帐薄account-book #;4<dDVy  
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营业报告书||损益计算表account of budiness||business report 'M8wjU  
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借贷细帐||交验帐account rendered )(V|d$n  
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明细帐account stated !:"$1kh1("  
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与…银行开立一户头to open an account with h]WPWa)M  
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与…银行建立交易to keep account with "Bn8WT2?  
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继续记帐to keep account pe%$(%@v  
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与…有交易to have an account with 'Z;8-1M?O  
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作成会计帐||有往来帐项to make out an account with }KFf  
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清算||清理债务to make up an account A?)nLp&Y  
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清洁帐目||与…停止交易to close ones account with GQ-fEIi{  
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结帐to close an account SHcFnxEAIH  
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清理未付款to ask an account||to demand an account c2E*A+V#u  
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结清差额to balance the account with b aO^Z  
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清算to settle an account||to liquidate an account||to square an account L|hoA9/]  
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审查帐目||监查帐目to audit an account I,8f{T!O@"  
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检查帐目to examine an account =Ts5\1sc>  
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转入A的帐户to charge the amount to As account '73g~T%$^*  
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以计帐方式付款to pay on account 9\ul
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代理某人||为某人on ones account||on account of one *DUP$@}k  
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为自己计算||独立帐目on ones own account }mdk+IEt  
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由某人收益并负风险on ones account and risk||for ones account and risk S*3*Q l*  
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由某人负担for ones account||for account of one [C^&iLX/F*  
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按某人指示||列入某人帐户by order and for account of one "tF#]iQQ u  
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列入5月份帐目for May account @>Bgld&vl  
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编入某中帐项下to pass to the account of||to place to the account of )R^&u`k  
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寄出清算书to send in an account||to send in render an account HD_
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支票薄cheque book Z{}+7P  
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支票陈票人cheque drawer -T=sY/O  
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持票人cheque holder (.pi,+Ws  
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不记名支票cheque to bearer||bearer cheque J{U 171  
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记名支票||认人支票cheque to order e'|IRhr  
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到期支票antedated cheque #b9V&/ln  
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未到期支票postdated cheque Aa+<4 R  
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保付支票certified cheque <Rfx`mn  
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未获兑现支票，退票returned cheque s`en8%  
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横线支票crossed cheque vA2>&YDFX  
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普通横线general crossing wGw<z[:f  
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特别横线special crossing K'f^=bcI  
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空白支票blank cheque _jb&=f8  
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失效支票，过期支票stale cheque GX=U6n>  
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普通支票open cheque WRrg5&._q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?{P$|:ha  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M/,lP  

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支票换现金||兑现to cash a cheque BMtk/r/  
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清理票款to clear a cheque O^q~dda  
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保证兑现to certify a cheque 9fWR8iV  
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填写支票数额to fill up a cheque P4LiU2C  
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支票上划线to cross a cheque [E+J=L.l  
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开发支票to make out a cheque pWn]$HaoG  
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签发支票，开立支票to draw a cheque||to issue a cheque i3pOGa<  
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透支支票to overdraw a cheque _~'M
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背书支票to endorse a cheque DliDBArxZ  
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请付票款||清付票款to pay a cheque||to honour a cheque q(csZ\e=  
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支票退票to dishonour a cheque Vk2%yw>  
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拒付支票to refuse a cheque mY[*Cj3WJ  
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拒付支票to stop payment of a cheque gI9nxy  
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提示要求付款to present for payment a8v\H8@X  
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见票即付持票人payable to bearer T!Tp:&O-  
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支付指定人payable to order dcTZL$  
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已过期||无效out of date||stale 3sIdwY)ZS_  
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请给出票人R/D||refer to drawer M= |is*t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nr8#;D  

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文字与数字不一致words and figures differ L?P[{Ohh/  
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支票 H#WqO<<v  
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时间已过account closed Os].
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更改处应加盖印章alterations require initials ^^24a_+2  
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时间已过effects not cleared *lu*h&Y  
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停止付款payment stopped D vN0h(?  
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支票毁损cheque mutilated 7fd ,I%v  
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汇款||寄钱to remit||to send money \<y| [   
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寄票供取款||支票支付to send a cheque for payment hv#LKyp%  
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寄款人a remitter &`-e; Xt  
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收款人a remittee jCg4$),b  
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国外汇票foreign Bill `V*$pHo  
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国内汇票inland Bill wNh\pWA  
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跟单汇票documentary bill ;jlI>;C;V  
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空头汇票accommodation bill BG]|iHi  
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原始汇票original bill RNcnE1=  
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改写||换新票据renewed bill i[vOpg]J  
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即期汇票sight bill||bill on demand U/\LOIs  
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…days after date||…days after date…日后付款 njb{
  
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…months after date||…months after date…月后付款 j3/K;U/SGJ  
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见票后…日付款…days after sight||…days sight GVM)-Dp]  
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见票后…月付款…months after sight||…months sight oUN;u*  
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同组票据set of bills XILreATK@  
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单张汇票sola of exchange||sole of exchange @t3&#I}mc  
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远期汇票usance bill||bill at usance U)qG]RI  
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长期汇票long bill F{ sPQf'  
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短期汇票short bill <USr$  
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逾期汇票overdue bill ]4)$dQ59  
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宽限日期days of grace =_vW7-H  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order 5>S)+p  
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本票promissory note （P/N） o@DlK`  
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押汇负责书||押汇保证书letter of hypothecation _|s'0F/t  
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副保||抵押品||付属担保物collateral security g66SCr}  
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担保书trust receipt||letter of indemnity "4/J4'-  
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承兑||认付acceptance 2#`9OLu8X  
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单张承兑general acceptance V8"m_  
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有条件承兑qualified acceptance xw~3x*{  
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附条件认付conditional acceptance (Kb_/  
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部分认付partial acceptance   +vO;J