[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。   Qj?+R F6(  
会计报表statement of account
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往来帐目account current NH$a:>  
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现在往来帐||存款额current accout q-gN0"z^6$  
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销货帐account sales 8[U1{s:J  
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共同计算帐项joint account 0'`>20Y  
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未决帐项outstanding account ,qV8(`y_  
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贷方帐项credit account||creditor account WY#A9i5Ge  
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借方帐项debit account||debtor account cdfJa  
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应付帐||应付未付帐account payable 2`I"
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应收帐||应收未收帐account receivable Aa-L<wZVPt  
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新交易||新帐new account I}Uj"m`>  
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未决帐||老帐old account St9W{  
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现金帐cash account /"?yB$s  
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流水帐running account h
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暂记帐||未定帐suspense account 6r{NW9y'  
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过期帐||延滞帐overdue account||pastdue account ;+] mcgN!  
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杂项帐户sundry account  PNY"Lqj  
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详细帐单||明细表detail account U Hh  
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呆帐bad account Vc0C@*fVM  
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会计项目title of account \6AYx[|  
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会计薄||帐薄account-book Gy 0 m  
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营业报告书||损益计算表account of budiness||business report :"QR;O@  
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借贷细帐||交验帐account rendered `o|Y5wQ@  
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明细帐account stated I)7STzlMj.  
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与…银行开立一户头to open an account with 8i$quHd&x  
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与…银行建立交易to keep account with /`6Y-8e2  
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继续记帐to keep account K|^PHe  
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与…有交易to have an account with a ]~Rp  
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作成会计帐||有往来帐项to make out an account with =n@"lY u[  
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清算||清理债务to make up an account ,s ` y  
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清洁帐目||与…停止交易to close ones account with ~,YxUn8@  
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结帐to close an account $G\WW@*GE  
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清理未付款to ask an account||to demand an account p]jkfsCjN  
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结清差额to balance the account with }H5~@c$  

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清算to settle an account||to liquidate an account||to square an account 9-/u _$  
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审查帐目||监查帐目to audit an account uqot
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检查帐目to examine an account Tv[h2_+E  
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转入A的帐户to charge the amount to As account K0aT(Rc e  
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以计帐方式付款to pay on account yR3pK 0Y(?  
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代理某人||为某人on ones account||on account of one $xU)t&Df
 
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为自己计算||独立帐目on ones own account eF"k"Ckt'  
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由某人收益并负风险on ones account and risk||for ones account and risk Z35(f0b  
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由某人负担for ones account||for account of one fi~jT"_CI  
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按某人指示||列入某人帐户by order and for account of one ^~1Z"kAnT  
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列入5月份帐目for May account M <nH  
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编入某中帐项下to pass to the account of||to place to the account of 7'!DK;=TD6  
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寄出清算书to send in an account||to send in render an account {%oxzdPc  
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支票薄cheque book ?J@P0(M#  
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支票陈票人cheque drawer .*X=JFxl  
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持票人cheque holder  u]OY
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不记名支票cheque to bearer||bearer cheque #}HdylI\}  
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记名支票||认人支票cheque to order "r~/E|Da<  
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到期支票antedated cheque ?=im~  
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未到期支票postdated cheque &x\cEI)!  
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保付支票certified cheque Tol"D2cyf  
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未获兑现支票，退票returned cheque =!G{+& j  
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横线支票crossed cheque ?AH B\S  
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普通横线general crossing fRT4>So  
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特别横线special crossing &;sW4j nt  
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空白支票blank cheque 7X)4ec9H\  
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失效支票，过期支票stale cheque sm
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普通支票open cheque #hP>IU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G8 q<)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ExMd$`gW  
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支票换现金||兑现to cash a cheque 2[;~@n1P  

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清理票款to clear a cheque C,A/29R,s  
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保证兑现to certify a cheque $7ix(WL<%  
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填写支票数额to fill up a cheque #@xB ?u-0q  
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支票上划线to cross a cheque Zxhbnl6  
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开发支票to make out a cheque r/HCWs|  
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签发支票，开立支票to draw a cheque||to issue a cheque 3!osQ1  
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透支支票to overdraw a cheque 9X%: ){  
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背书支票to endorse a cheque z#ki# o  
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请付票款||清付票款to pay a cheque||to honour a cheque UAT\ .  
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支票退票to dishonour a cheque )5LT!14  
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拒付支票to refuse a cheque '?mF,Co{  
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拒付支票to stop payment of a cheque -{k8^o7$  
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提示要求付款to present for payment u ~j H  
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见票即付持票人payable to bearer :;yrYAyT3  
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支付指定人payable to order Z|$DchC  
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已过期||无效out of date||stale *bf 5A9  
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请给出票人R/D||refer to drawer mV`R'*1UC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W/xPVmnV  
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文字与数字不一致words and figures differ 8 |=C/k  
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支票 v$Fz^<Na  
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时间已过account closed qz]qG=wmL  
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时间已过effects not cleared /X.zt `  
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停止付款payment stopped m\XsU?SuX  
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支票毁损cheque mutilated LxhS 9  
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汇款||寄钱to remit||to send money \^"Vqx  
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寄票供取款||支票支付to send a cheque for payment ?# FYF\P  
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寄款人a remitter yjL+1_"B  
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收款人a remittee sk39[9  
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国外汇票foreign Bill R
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国内汇票inland Bill %_5#2a  
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跟单汇票documentary bill f^1J_}cL  
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空头汇票accommodation bill GD.Ss9_h1  
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原始汇票original bill N ? Jy  
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改写||换新票据renewed bill 4Z%1eOR9V  
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即期汇票sight bill||bill on demand D(']k?  
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…days after date||…days after date…日后付款 h
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…months after date||…months after date…月后付款 R`<2DC>h9  
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见票后…日付款…days after sight||…days sight xD&n'M]  
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见票后…月付款…months after sight||…months sight hJxL|5Uo  
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同组票据set of bills w
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单张汇票sola of exchange||sole of exchange C`_/aR6  
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远期汇票usance bill||bill at usance B;N<{Gb
 
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长期汇票long bill k)7i^1U  
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短期汇票short bill W !j-/ql  
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逾期汇票overdue bill Jyg1z,B <  
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宽限日期days of grace QGfwvFm  
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电汇telegraphic transfer （T.T） QD!NV*  
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邮汇postal order||postal note （Am.）||post office order||money order E{ c+`>CY  
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本票promissory note （P/N） *B!Ox}CI.L  
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押汇负责书||押汇保证书letter of hypothecation N}U+K  
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副保||抵押品||付属担保物collateral security uQdH():  
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担保书trust receipt||letter of indemnity R4;1LZ8XzS  
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承兑||认付acceptance W'@G5e  
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单张承兑general acceptance yT OZa-  
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有条件承兑qualified acceptance A<c<!N  
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附条件认付conditional acceptance UeCi{W  
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部分认付partial acceptance   19GF%+L ,