[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。   Vh
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会计报表statement of account +B*ygv:  
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往来帐目account current )2FS9h.t  
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现在往来帐||存款额current accout .cle^P  
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销货帐account sales K3 "co1]u  
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共同计算帐项joint account SAXjB;VH6  
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未决帐项outstanding account $Ne#F+M9x  
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贷方帐项credit account||creditor account q6/ o.j  
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借方帐项debit account||debtor account lty`7(\  
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应付帐||应付未付帐account payable r"J1C  
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应收帐||应收未收帐account receivable --.:eFE/  
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新交易||新帐new account Alh%Z\  
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未决帐||老帐old account PS(9?rX#+  
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现金帐cash account MdZ7Yep  
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流水帐running account rb&^ei9B  
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暂记帐||未定帐suspense account !tHqF  
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过期帐||延滞帐overdue account||pastdue account K'N\"Y?>  
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杂项帐户sundry account 7Dom[f  
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详细帐单||明细表detail account Wky~hm  
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呆帐bad account kH1l -mxz  
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会计项目title of account M+)%gnq`u  
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会计薄||帐薄account-book pRUN[[L
 
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营业报告书||损益计算表account of budiness||business report fcD$km  
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借贷细帐||交验帐account rendered k;;?3)!  
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明细帐account stated L.l%EcW=,  
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与…银行开立一户头to open an account with cJj0`@0f  
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与…银行建立交易to keep account with
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继续记帐to keep account ^ylJ_lN&=1  
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与…有交易to have an account with JW lH(-U4|  
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作成会计帐||有往来帐项to make out an account with nHNMoA  
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清算||清理债务to make up an account z})H$]:$  
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清洁帐目||与…停止交易to close ones account with im*QaO%a4  
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结帐to close an account f!xIMIl)+  
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清理未付款to ask an account||to demand an account (.<Gde#  
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结清差额to balance the account with |X~T</{8i  
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清算to settle an account||to liquidate an account||to square an account 3ZC to[Y  
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审查帐目||监查帐目to audit an account $T1 D ?X  
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检查帐目to examine an account ;G;vpl  
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转入A的帐户to charge the amount to As account /<zBcpVNV  
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以计帐方式付款to pay on account JAmv7GL'6  
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代理某人||为某人on ones account||on account of one SZ1+h TY7d  
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为自己计算||独立帐目on ones own account )-2OraUm<  
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由某人收益并负风险on ones account and risk||for ones account and risk -Ww'wH'2  
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由某人负担for ones account||for account of one t+q:8HNh  
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按某人指示||列入某人帐户by order and for account of one jP@H$$-=wH  
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列入5月份帐目for May account A5!f#  
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编入某中帐项下to pass to the account of||to place to the account of _4xX}Z;  
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寄出清算书to send in an account||to send in render an account PZeVjL?E  
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支票薄cheque book oPo<F5M]d%  
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支票陈票人cheque drawer 1;]cYIq  
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持票人cheque holder najd~%?Rs  
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不记名支票cheque to bearer||bearer cheque }yK_2zak5i  
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记名支票||认人支票cheque to order Do=*bZ;A  
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到期支票antedated cheque {%N*AxkvId  
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未到期支票postdated cheque N&-d8 [~  
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保付支票certified cheque V[HHP_  
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未获兑现支票，退票returned cheque .NiPaUzc<  
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横线支票crossed cheque : \:jIP  
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普通横线general crossing U~s&}M\n  
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特别横线special crossing qCc'w8A  
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空白支票blank cheque J&@[=zBYw  
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失效支票，过期支票stale cheque K9mL1[B  
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普通支票open cheque #?@k=e\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TlYeYN5V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x&8HBF'  
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支票换现金||兑现to cash a cheque `$JPF Z  
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清理票款to clear a cheque R Q X  
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保证兑现to certify a cheque 5 UpN/\He  
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填写支票数额to fill up a cheque 1 xm8w$%  
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支票上划线to cross a cheque ;[R{oW Nw  
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开发支票to make out a cheque AMp[f%X  
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签发支票，开立支票to draw a cheque||to issue a cheque 8{Bcl5]<  

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透支支票to overdraw a cheque 2j9Mr  
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背书支票to endorse a cheque ykrb/j|rK  
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请付票款||清付票款to pay a cheque||to honour a cheque M.O3QKU4  
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支票退票to dishonour a cheque 7E*d>: 5I  
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拒付支票to refuse a cheque PJA%aRP,:  
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拒付支票to stop payment of a cheque {x{e?c!  
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提示要求付款to present for payment 8Ux3,X=  
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见票即付持票人payable to bearer A0Pg|M  
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支付指定人payable to order #!(OTeL  
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已过期||无效out of date||stale Q^}6
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请给出票人R/D||refer to drawer c `C /U7j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nA$zp  
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文字与数字不一致words and figures differ 32j@6!  
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支票 Gzy"$t  
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时间已过account closed /sVy"48-  
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更改处应加盖印章alterations require initials N6yPuH  
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时间已过effects not cleared \0. c_  
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停止付款payment stopped "\0&1C(G  
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支票毁损cheque mutilated ?U3X,uv5J  
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汇款||寄钱to remit||to send money \Nd8,hE  
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寄票供取款||支票支付to send a cheque for payment yn&+ >{  
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寄款人a remitter cO}`PD$i  
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收款人a remittee w' uI~t4  
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国外汇票foreign Bill g~,"C8-H  
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国内汇票inland Bill A}K2"lQ#>,  
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跟单汇票documentary bill l]:nncpns  
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空头汇票accommodation bill >\J({/ #O  
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原始汇票original bill 53vnON#{*  
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改写||换新票据renewed bill fU?P__zU4  
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即期汇票sight bill||bill on demand QOb+6qy:3  
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…days after date||…days after date…日后付款 }F v:g!  
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…months after date||…months after date…月后付款 P~"e=NL5  
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见票后…日付款…days after sight||…days sight l+%2kR  
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见票后…月付款…months after sight||…months sight `,-w+3?Al  
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同组票据set of bills 7FQ&LF46  
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单张汇票sola of exchange||sole of exchange . 5cL+G1k#  
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远期汇票usance bill||bill at usance 7yUtG^'b  
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长期汇票long bill pfs'2AFj  
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短期汇票short bill G)(vd 0X1  
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逾期汇票overdue bill G}|!Jdr  
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宽限日期days of grace [osIQ!u;:  
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电汇telegraphic transfer （T.T） xE.yh#?.k  
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邮汇postal order||postal note （Am.）||post office order||money order Ml"i^LR+  
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本票promissory note （P/N） vzXf JP  
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押汇负责书||押汇保证书letter of hypothecation g oMv8d  
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副保||抵押品||付属担保物collateral security dcn/|"jr  
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担保书trust receipt||letter of indemnity 0%W0vTvL  
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承兑||认付acceptance ~zd+
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单张承兑general acceptance 0etJ, _">  
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有条件承兑qualified acceptance rGqT[~{t  
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附条件认付conditional acceptance =>0 G
 
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部分认付partial acceptance   _!K@(dl