[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。   @kd$.7Y9  
会计报表statement of account ""`z3-  
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往来帐目account current i%
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现在往来帐||存款额current accout E=.J*7  
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销货帐account sales @V4nc 'o.  
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共同计算帐项joint account 
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未决帐项outstanding account o &b\bK%E  
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贷方帐项credit account||creditor account f`}u9!jVR  
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借方帐项debit account||debtor account eT F s9$  
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应付帐||应付未付帐account payable Q{hK+z`D  
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应收帐||应收未收帐account receivable *eAt'  
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新交易||新帐new account AWZ4h,as{  
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未决帐||老帐old account m,J9:S<5;  
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现金帐cash account `C:J{`  
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流水帐running account !;PKx]/&  
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暂记帐||未定帐suspense account c"'JMq  
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过期帐||延滞帐overdue account||pastdue account jW|M)[KJN  
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杂项帐户sundry account 62OZj%CXN  
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详细帐单||明细表detail account [{-;cpM\  
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呆帐bad account nrZZkQNI  
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会计项目title of account XCZNvLG  
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会计薄||帐薄account-book .GDNd6[K7  
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营业报告书||损益计算表account of budiness||business report @X>Oj.  
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借贷细帐||交验帐account rendered [,ns/*f3R  
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明细帐account stated h>'Mh;+  
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与…银行开立一户头to open an account with -]~vEfq+T  
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与…银行建立交易to keep account with n[`FoY  
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继续记帐to keep account c'~6 1HA<  
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与…有交易to have an account with BO)Q$*G~JD  
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作成会计帐||有往来帐项to make out an account with zU,Qph ,<  
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清算||清理债务to make up an account wm/=]*jpK  
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清洁帐目||与…停止交易to close ones account with s xp>9&  
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结帐to close an account aaODj>  
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清理未付款to ask an account||to demand an account `suEN@
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结清差额to balance the account with yvp$s  
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清算to settle an account||to liquidate an account||to square an account s/0S]P]}f  
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审查帐目||监查帐目to audit an account {WoS&eL  
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检查帐目to examine an account TKBW2  
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转入A的帐户to charge the amount to As account L
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以计帐方式付款to pay on account gONybz6]  
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代理某人||为某人on ones account||on account of one A4>
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为自己计算||独立帐目on ones own account %ot4$eY  
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由某人收益并负风险on ones account and risk||for ones account and risk 3JJE
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由某人负担for ones account||for account of one =dM'n}@U  
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按某人指示||列入某人帐户by order and for account of one ;xxu,  
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列入5月份帐目for May account +Cg[!6[#  
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编入某中帐项下to pass to the account of||to place to the account of 9T;DFUM  
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寄出清算书to send in an account||to send in render an account 5BRZpCb  
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支票薄cheque book ;@$v_i  
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支票陈票人cheque drawer 9L7jYy=A#  
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持票人cheque holder PDNbhUAV  
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不记名支票cheque to bearer||bearer cheque o/4U`U)Q0v  
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记名支票||认人支票cheque to order *w5xC5*  
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到期支票antedated cheque y*H rv  
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未到期支票postdated cheque nXM[#~  
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保付支票certified cheque 6BH P#B2j  
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未获兑现支票，退票returned cheque D/&nEMp6  
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横线支票crossed cheque GD@|XwK){  
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普通横线general crossing u#)ARCx,w  
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特别横线special crossing [ ~:wS@%
  
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空白支票blank cheque *IQQsfL)  
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失效支票，过期支票stale cheque A;Av0@w  
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普通支票open cheque H6Q!~o\"H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EYSBC",  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8iUY ZF  
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支票换现金||兑现to cash a cheque Jxsch\  
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清理票款to clear a cheque T;sF@?  
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保证兑现to certify a cheque g_;4@jwTP"  
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填写支票数额to fill up a cheque F*p@hl  
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支票上划线to cross a cheque \pVNJy$`<  
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开发支票to make out a cheque TEQs9-Uy  
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签发支票，开立支票to draw a cheque||to issue a cheque PYyT#AcW2  
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透支支票to overdraw a cheque _Lgi5B%   
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背书支票to endorse a cheque >0S(se
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请付票款||清付票款to pay a cheque||to honour a cheque {w mP  
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支票退票to dishonour a cheque I[KAW"  
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拒付支票to refuse a cheque <~  ?LU^  
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拒付支票to stop payment of a cheque H8h,JBg5<F  
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提示要求付款to present for payment KouIzWf.  
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见票即付持票人payable to bearer >'v{o{k|C  
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支付指定人payable to order :oytJhxU  
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已过期||无效out of date||stale wp<f{^ et  
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请给出票人R/D||refer to drawer ;RS^^vDm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9,$ n6t;  
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文字与数字不一致words and figures differ i([|@Y=  
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支票 t]+h.  
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时间已过account closed c.uD%  
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更改处应加盖印章alterations require initials jBJ|%KM  
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时间已过effects not cleared \1oN't.  
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停止付款payment stopped F+/#ugI  
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支票毁损cheque mutilated A5,(P$@k  
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汇款||寄钱to remit||to send money vpoJ{TPO  
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寄票供取款||支票支付to send a cheque for payment \8]("l}ms8  
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寄款人a remitter -Hg,:re2  
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收款人a remittee ?e[]UO  
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国外汇票foreign Bill @Wd1+Yky  
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国内汇票inland Bill FIpJ>E"n  
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跟单汇票documentary bill xDIl  
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空头汇票accommodation bill o.])5i_HV  

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原始汇票original bill B) s%B'  
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改写||换新票据renewed bill L!^^3vn  
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即期汇票sight bill||bill on demand TTz_w-68  
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…days after date||…days after date…日后付款 8C<%Y7)/  
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…months after date||…months after date…月后付款 en29<#8TO  
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见票后…日付款…days after sight||…days sight V)cL
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见票后…月付款…months after sight||…months sight h2vD*W  
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同组票据set of bills ^4{"h  
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单张汇票sola of exchange||sole of exchange (r"2XXR  
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远期汇票usance bill||bill at usance cGS7s 8U  
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长期汇票long bill /U@Y2$TOF  
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短期汇票short bill u51Lp  
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逾期汇票overdue bill RV_+-m{]  
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宽限日期days of grace GaLQ/V2R  
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电汇telegraphic transfer （T.T） ++Fk8R/$U[  
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邮汇postal order||postal note （Am.）||post office order||money order yPVK>em5  
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本票promissory note （P/N） eX <@qa4<  
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押汇负责书||押汇保证书letter of hypothecation */A ~lR|  
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副保||抵押品||付属担保物collateral security tqicyNL  
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担保书trust receipt||letter of indemnity D4\ * ,w  
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承兑||认付acceptance }<g-0&GLm  
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单张承兑general acceptance 9\KMU@Ne  
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有条件承兑qualified acceptance _ e94  
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附条件认付conditional acceptance {x<yDDIv_  
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部分认付partial acceptance   q1vsvL9Q