[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。   .*X=JFxl  
会计报表statement of account :6qt
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往来帐目account current [pC2#_}  
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现在往来帐||存款额current accout 8} , :  
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销货帐account sales _fccZf(yC.  
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共同计算帐项joint account p^1~o/  
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未决帐项outstanding account \YSprXe  
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贷方帐项credit account||creditor account Qff.QI,  
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借方帐项debit account||debtor account p=m:
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应付帐||应付未付帐account payable g4y&6!g  
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应收帐||应收未收帐account receivable f40OVT
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新交易||新帐new account G)q;)n;*=  
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未决帐||老帐old account Bg] %  
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现金帐cash account 8 C9ny}  
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流水帐running account S>)[n]f  
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暂记帐||未定帐suspense account D&@Iuo  
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过期帐||延滞帐overdue account||pastdue account m\XG7uo~  
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杂项帐户sundry account X7[gfKGL)N  
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详细帐单||明细表detail account ~L>86/hP,N  
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呆帐bad account mYj)![  
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会计项目title of account j@w1S[vt  
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会计薄||帐薄account-book J3(E{w8Q  
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营业报告书||损益计算表account of budiness||business report 89;@#9  
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借贷细帐||交验帐account rendered 3Pllxq<n  
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明细帐account stated A)
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与…银行开立一户头to open an account with uo J0wG.  
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与…银行建立交易to keep account with 2%L`b"9}V  
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继续记帐to keep account  oC*a;o  
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与…有交易to have an account with HKJBR)T  
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作成会计帐||有往来帐项to make out an account with } `r.fD  
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清算||清理债务to make up an account 'QxJU$  
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清洁帐目||与…停止交易to close ones account with d +,!p8Q  
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结帐to close an account ! CcDA/0  
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清理未付款to ask an account||to demand an account }O $]xB  
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结清差额to balance the account with Ycspdl+(S$  
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清算to settle an account||to liquidate an account||to square an account k|
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审查帐目||监查帐目to audit an account T+@i;M   
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检查帐目to examine an account ?x&}ammid  
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转入A的帐户to charge the amount to As account Cm)TFh6  
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以计帐方式付款to pay on account >pLJ , Z  
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代理某人||为某人on ones account||on account of one cMZy~>  
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为自己计算||独立帐目on ones own account lWj*tnnn[  
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由某人收益并负风险on ones account and risk||for ones account and risk cYK:Y!|`F  
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由某人负担for ones account||for account of one O[t?*m1/  
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按某人指示||列入某人帐户by order and for account of one /Tm+&Jd  
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列入5月份帐目for May account tUxH6IS  

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编入某中帐项下to pass to the account of||to place to the account of %6uZb sa  
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寄出清算书to send in an account||to send in render an account =YgH-{  
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支票薄cheque book Y,0Z&6 <  
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支票陈票人cheque drawer NJsaTBT  
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持票人cheque holder Tph^o^  
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不记名支票cheque to bearer||bearer cheque JK<[]>O  
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记名支票||认人支票cheque to order Vq]ixag2^  
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到期支票antedated cheque yZNG>1N  
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未到期支票postdated cheque fV>d_6Lf}  
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保付支票certified cheque 1qNO$M  
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未获兑现支票，退票returned cheque .o`Io[io  
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横线支票crossed cheque m_0y]RfG  
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普通横线general crossing uT,i&  
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特别横线special crossing 8_4!Ar>2
 
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空白支票blank cheque  ,==_u  
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失效支票，过期支票stale cheque l,h`YIy  
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普通支票open cheque Vxap+<m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?SgFD4<~P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K' `qR  
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支票换现金||兑现to cash a cheque < e BmCrJ  
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清理票款to clear a cheque SeXgBbGAne  
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保证兑现to certify a cheque >I4BysR  
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填写支票数额to fill up a cheque 3@x[M?$  
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支票上划线to cross a cheque ]pe7I P  
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开发支票to make out a cheque K>.}>)0  
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签发支票，开立支票to draw a cheque||to issue a cheque &q|
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透支支票to overdraw a cheque gWU#NRRc  
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背书支票to endorse a cheque W gyRK2#!  
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请付票款||清付票款to pay a cheque||to honour a cheque #0r^<Yn  
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支票退票to dishonour a cheque I52nQCXi  
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拒付支票to refuse a cheque dl=)\mSFjF  
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拒付支票to stop payment of a cheque R-pON4D"*  
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提示要求付款to present for payment 8HLL3H0  
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见票即付持票人payable to bearer Y_]y :H  
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支付指定人payable to order th*
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已过期||无效out of date||stale *fi`DiO  
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请给出票人R/D||refer to drawer V+sZ;
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .DwiIr'  
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文字与数字不一致words and figures differ \l0!si  
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支票 ~^Al#@  
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时间已过account closed 5<GeAW8ns]  
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更改处应加盖印章alterations require initials 1HSt}  
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时间已过effects not cleared , =*^XlO=c  
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停止付款payment stopped Y._ACQG3  
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支票毁损cheque mutilated v8uUv%Hkd  
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汇款||寄钱to remit||to send money Eos;7$u[  
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寄票供取款||支票支付to send a cheque for payment 3M^`6W[;  
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寄款人a remitter 2,|@a\H  
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收款人a remittee /'v!{m  
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国外汇票foreign Bill F')E)tV  
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国内汇票inland Bill f .h$jyp(  
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跟单汇票documentary bill Frhm4H%,_R  
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空头汇票accommodation bill s, #$o3  
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原始汇票original bill )pey7-P7g5  
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改写||换新票据renewed bill }u5J<*:bZ  
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即期汇票sight bill||bill on demand 3bugVJ93  
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…days after date||…days after date…日后付款 Hc q@7g  
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…months after date||…months after date…月后付款 j!"NEh78H  
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见票后…日付款…days after sight||…days sight 1Imb"E  
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见票后…月付款…months after sight||…months sight 6Qm .k$[  
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同组票据set of bills A`b )7+mB  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance TGPHjSZ1  
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长期汇票long bill 5s2/YG=  
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短期汇票short bill A}n5dg
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逾期汇票overdue bill 4=n%<U`Z/  
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宽限日期days of grace 1HNX6  
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电汇telegraphic transfer （T.T） o!t1EPJE*  
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邮汇postal order||postal note （Am.）||post office order||money order FwGMrJW  
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本票promissory note （P/N） 6< A3H$3b  
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押汇负责书||押汇保证书letter of hypothecation zoBjrAyD  
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副保||抵押品||付属担保物collateral security D+
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担保书trust receipt||letter of indemnity Swz1RT  
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承兑||认付acceptance ;EfMTI}6K  
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单张承兑general acceptance uy;3s=03^  
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有条件承兑qualified acceptance Lsozl<@  
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附条件认付conditional acceptance thDE 1h  
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部分认付partial acceptance   KXFa<^\o