[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。   6k6}SlN[  
会计报表statement of account 3
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往来帐目account current G6XDPr
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现在往来帐||存款额current accout d "%6S*dL  
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销货帐account sales Vv_lBYV  
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共同计算帐项joint account QIC? `hk1  
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未决帐项outstanding account miB+
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贷方帐项credit account||creditor account A(D3wctdr  
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借方帐项debit account||debtor account 0gsRBy  
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应付帐||应付未付帐account payable <"@5. f1"Y  
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应收帐||应收未收帐account receivable H+5S )r  
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新交易||新帐new account jk{m8YP)E  
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未决帐||老帐old account 6
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现金帐cash account OU[ FiW-E  
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流水帐running account TGZr [  
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暂记帐||未定帐suspense account =}%Q}aPp  
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过期帐||延滞帐overdue account||pastdue account rih@(;)1  
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杂项帐户sundry account FKy2C:R(]  
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详细帐单||明细表detail account 0Om<+]).R  
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呆帐bad account fv:&?gc  
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会计项目title of account ,|?rt`8)Q  
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会计薄||帐薄account-book DpIk$X  
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营业报告书||损益计算表account of budiness||business report >g,i"Kg  
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借贷细帐||交验帐account rendered %t%D|cf  
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明细帐account stated l@g%A# _  
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与…银行开立一户头to open an account with `%$+rbo~  
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与…银行建立交易to keep account with Bh7dAV(  
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继续记帐to keep account %18%T{|$e  
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与…有交易to have an account with Ie/dMB=t  
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作成会计帐||有往来帐项to make out an account with [#;CBs5o  
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清算||清理债务to make up an account Zo@   
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清洁帐目||与…停止交易to close ones account with [I=1   
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结帐to close an account {11xjvAD  
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清理未付款to ask an account||to demand an account C;']FmK]  
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结清差额to balance the account with Gq{);fq  
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清算to settle an account||to liquidate an account||to square an account o`{^ptu1q  
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审查帐目||监查帐目to audit an account @# GS4I  
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检查帐目to examine an account 8BX9JoDi  
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转入A的帐户to charge the amount to As account ,Gy2$mglB  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one lFa?l\jLXZ  
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为自己计算||独立帐目on ones own account dUkZ_<5''  
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由某人收益并负风险on ones account and risk||for ones account and risk x$.0:jP/s  
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由某人负担for ones account||for account of one p$a+?5'Q  
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按某人指示||列入某人帐户by order and for account of one :Jo[bm  
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列入5月份帐目for May account aMaqlqf  
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编入某中帐项下to pass to the account of||to place to the account of BQ(sjJ$v6F  
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寄出清算书to send in an account||to send in render an account )u
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支票薄cheque book Wx8n)  
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支票陈票人cheque drawer G4G<Ow)`  
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持票人cheque holder @m9dB P  
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不记名支票cheque to bearer||bearer cheque ai;-_M+$  
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记名支票||认人支票cheque to order l|fb;Giq=D  
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到期支票antedated cheque 2cko GafG{  
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未到期支票postdated cheque [y(<1]i-a  
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保付支票certified cheque x,#?  
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未获兑现支票，退票returned cheque ,9~qLQ0O  
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横线支票crossed cheque `$ZBIe/u  
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普通横线general crossing }nMp.7b  
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特别横线special crossing !0Eo9bU%@  
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空白支票blank cheque [wM ]w  
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失效支票，过期支票stale cheque R&MetQ~-{  
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普通支票open cheque 7t|011<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A(ZtA[G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B\6%.R  
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支票换现金||兑现to cash a cheque H1hADn  
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清理票款to clear a cheque KvtJtql;  
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保证兑现to certify a cheque epxbTJfc  
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填写支票数额to fill up a cheque "eR-(c1  
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支票上划线to cross a cheque HKG8X="  
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开发支票to make out a cheque  ].3@ Dk  
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签发支票，开立支票to draw a cheque||to issue a cheque i#(+Kxr]>  
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透支支票to overdraw a cheque gCv[AIE_m  
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背书支票to endorse a cheque M nDaag  
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请付票款||清付票款to pay a cheque||to honour a cheque !b'!7p  
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支票退票to dishonour a cheque C&&33L  
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拒付支票to refuse a cheque 1owe'7\J  
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拒付支票to stop payment of a cheque >^Y)@J
 
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提示要求付款to present for payment !=(M
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见票即付持票人payable to bearer a'B 5m]%  
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支付指定人payable to order T*zy^we  
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已过期||无效out of date||stale ?CZ*MMV  
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请给出票人R/D||refer to drawer 0j2M< W#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tk'3Q1L  
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文字与数字不一致words and figures differ 6cbIs_g  
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支票 N="H 06t  
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时间已过account closed BV6 U -  
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更改处应加盖印章alterations require initials 1}b1RKKj<  
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时间已过effects not cleared cO/.(KBF  
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停止付款payment stopped h,)UB1  
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支票毁损cheque mutilated r[y3@SE5  
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汇款||寄钱to remit||to send money b1frAA  
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寄票供取款||支票支付to send a cheque for payment L'$;;eM4  
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寄款人a remitter &P3ep[]j  
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收款人a remittee QX&1BKqWn  
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国外汇票foreign Bill 8lcB.M  
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国内汇票inland Bill 3# r`e  
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跟单汇票documentary bill Z=\wI:TY1  
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空头汇票accommodation bill ThmN^N  
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原始汇票original bill w UBug  
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改写||换新票据renewed bill FfR%@ V'  
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即期汇票sight bill||bill on demand S&`iEwG  

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…days after date||…days after date…日后付款 bEc @"^)  
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…months after date||…months after date…月后付款 o(_~ st<  
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见票后…日付款…days after sight||…days sight >s+TD4OfY  
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见票后…月付款…months after sight||…months sight  =$t  
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同组票据set of bills +f- E8q  
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单张汇票sola of exchange||sole of exchange d/4k
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远期汇票usance bill||bill at usance 0`L>t  
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长期汇票long bill q IIl,!&}A  
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短期汇票short bill wK[Xm'QTPJ  
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逾期汇票overdue bill Q[M?LNE`  
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宽限日期days of grace  b jq1",  
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电汇telegraphic transfer （T.T） xep!.k x  
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邮汇postal order||postal note （Am.）||post office order||money order ~!Q\\_  
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本票promissory note （P/N） c!{]Z_d\  
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押汇负责书||押汇保证书letter of hypothecation Lb>UraUvL  
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副保||抵押品||付属担保物collateral security FLI0C  
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担保书trust receipt||letter of indemnity zeZ}P>C  
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承兑||认付acceptance * @QC:1k  
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单张承兑general acceptance -Xw i}/OX  
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有条件承兑qualified acceptance D\Nhq Vw  
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附条件认付conditional acceptance UUlrfur~  
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部分认付partial acceptance   d`_X$P4y