[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。   9\2&6H  
会计报表statement of account 
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往来帐目account current +3CMfYsr8  
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现在往来帐||存款额current accout hrF4 a$  
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销货帐account sales DAi[3`C  
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共同计算帐项joint account K%;yFEZ  
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未决帐项outstanding account uip]K{/A!e  
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贷方帐项credit account||creditor account 1wt]J!hgV  
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借方帐项debit account||debtor account jYv !}  
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应付帐||应付未付帐account payable RU=%yk-gM  
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应收帐||应收未收帐account receivable 0ZN/-2c A#  
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新交易||新帐new account z~qQ@u|  
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未决帐||老帐old account *
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现金帐cash account J']W7!p  
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流水帐running account A:f+x|[  
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暂记帐||未定帐suspense account 6C:Lq%}  
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过期帐||延滞帐overdue account||pastdue account Rjf|  
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杂项帐户sundry account k
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详细帐单||明细表detail account ]zO]*d=m  
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呆帐bad account .#X0P=  
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会计项目title of account MIgIt"M jz  
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会计薄||帐薄account-book o}T] f(>}  
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营业报告书||损益计算表account of budiness||business report .}tL:^'~o  
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借贷细帐||交验帐account rendered ,"D1!0  
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明细帐account stated Ct B> s7  

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与…银行开立一户头to open an account with b`^$2RM&  
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与…银行建立交易to keep account with 6)W9/V-W  
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继续记帐to keep account , 7}Ri  

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与…有交易to have an account with 7|{QAv  
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作成会计帐||有往来帐项to make out an account with qWWy}5SOm  
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清算||清理债务to make up an account }+SnY8A=KZ  
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清洁帐目||与…停止交易to close ones account with -q-%)f  
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结帐to close an account akaQ6DIdG  
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清理未付款to ask an account||to demand an account }APf^Ry  
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结清差额to balance the account with dD#A.C,Rz  
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清算to settle an account||to liquidate an account||to square an account *r[PZ{D+  
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审查帐目||监查帐目to audit an account la f
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检查帐目to examine an account yY8q{\
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转入A的帐户to charge the amount to As account o ;.j_
 
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以计帐方式付款to pay on account 1H%LUA  
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代理某人||为某人on ones account||on account of one .#P'NF(5#  
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为自己计算||独立帐目on ones own account _r&`[@m  
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由某人收益并负风险on ones account and risk||for ones account and risk 9tWu>keu  
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由某人负担for ones account||for account of one an =8['X  
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按某人指示||列入某人帐户by order and for account of one BH0].-)[y!  
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列入5月份帐目for May account N!{('po  
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编入某中帐项下to pass to the account of||to place to the account of <x *.M"6?  
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寄出清算书to send in an account||to send in render an account Z`Rrv$M!  
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支票薄cheque book F
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支票陈票人cheque drawer >hQeu1 ~W  
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持票人cheque holder h(l4\)  
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不记名支票cheque to bearer||bearer cheque 7j| ^ZuI+  
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记名支票||认人支票cheque to order i=j
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到期支票antedated cheque G H[ATL  
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未到期支票postdated cheque ammlUWl  
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保付支票certified cheque c&me=WD  
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未获兑现支票，退票returned cheque A{X:p3$eN  
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横线支票crossed cheque v,]-;V ~<  
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普通横线general crossing 0])D)%B k  
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特别横线special crossing )<YfLDgTs  
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空白支票blank cheque AwnQ5-IR\  
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失效支票，过期支票stale cheque wH]5VltUT1  
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普通支票open cheque )O+Vft&#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  GY`mF1b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q&5s,)w-  
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支票换现金||兑现to cash a cheque c,j[ix  
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清理票款to clear a cheque DbWaF5\yD  
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保证兑现to certify a cheque ~`97?6*Ra  
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填写支票数额to fill up a cheque +-r ~-bs  
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支票上划线to cross a cheque -xXdT$Xd  
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开发支票to make out a cheque mWUkkR(/  
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签发支票，开立支票to draw a cheque||to issue a cheque w2H^q
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透支支票to overdraw a cheque :i3 W U%  
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背书支票to endorse a cheque 4#,,_
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请付票款||清付票款to pay a cheque||to honour a cheque Q h{P>}  
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支票退票to dishonour a cheque ]JR2Av  
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拒付支票to refuse a cheque NTo[di\_  
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拒付支票to stop payment of a cheque 2>[xe  
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提示要求付款to present for payment O"X:3srJ`  
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见票即付持票人payable to bearer `mH]QjAO  
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支付指定人payable to order kl1/(  
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已过期||无效out of date||stale S17;;w0  
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请给出票人R/D||refer to drawer ==UYjbuU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CpB,L  
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文字与数字不一致words and figures differ uq/Fapl  
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支票 dz^b(q  
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时间已过account closed !9{UBAh  
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更改处应加盖印章alterations require initials /O
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时间已过effects not cleared 2;j<{'  
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停止付款payment stopped r B{w4  
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支票毁损cheque mutilated SQhVdYU1'  
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汇款||寄钱to remit||to send money C/QmtT~`e  
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寄票供取款||支票支付to send a cheque for payment i
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寄款人a remitter <R+?>kz6  
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收款人a remittee \|9B:y'y  
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国外汇票foreign Bill P3]K'*Dyd  
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国内汇票inland Bill FwlDP  
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跟单汇票documentary bill AT+l%%  
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空头汇票accommodation bill u:lBFVqk  
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原始汇票original bill 5I,NvHD4  
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改写||换新票据renewed bill Wh..QVv  
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即期汇票sight bill||bill on demand (*P`  
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…days after date||…days after date…日后付款 O
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…months after date||…months after date…月后付款 |9%~z0  
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见票后…日付款…days after sight||…days sight 2,q*8=?{6P  
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见票后…月付款…months after sight||…months sight n]Yz <#  
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同组票据set of bills z^`4n_(Ygu  
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单张汇票sola of exchange||sole of exchange |(*btdqy3  
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远期汇票usance bill||bill at usance B=K<k+{6"  
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长期汇票long bill )cRHt:  
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短期汇票short bill .w
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逾期汇票overdue bill r+[g.`  
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宽限日期days of grace 6x(b/`VW  
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电汇telegraphic transfer （T.T） <ZZfN@6  
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邮汇postal order||postal note （Am.）||post office order||money order DL~! ^fx  
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本票promissory note （P/N） YK8l#8K  
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押汇负责书||押汇保证书letter of hypothecation \)\n5F:Zu  
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副保||抵押品||付属担保物collateral security  K[noW  
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担保书trust receipt||letter of indemnity gPKO-Fsd"  
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承兑||认付acceptance 9} C(M?d  
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单张承兑general acceptance hZ<FCY,/?  
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有条件承兑qualified acceptance ^|rzq XW  
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附条件认付conditional acceptance YL;*%XmAG  
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部分认付partial acceptance   9~f RYA*