[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。   &
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会计报表statement of account ]`/R( "l[  
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往来帐目account current e8P!/x-y  
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现在往来帐||存款额current accout ;+TF3av0zq  
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销货帐account sales 3>@qQ_8%~  
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共同计算帐项joint account VT.{[Kl  
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未决帐项outstanding account xJH9qc ME  
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贷方帐项credit account||creditor account thm3JfQt  
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借方帐项debit account||debtor account 5(MZ%-~l  
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应付帐||应付未付帐account payable f'i8Mm4IL  
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应收帐||应收未收帐account receivable @IyH(J],h  
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新交易||新帐new account M@2Qn-I  
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未决帐||老帐old account <}Wy;!L  
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现金帐cash account D@b<}J>0'  
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流水帐running account Mb2 L32  
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暂记帐||未定帐suspense account w KMk|y>  
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过期帐||延滞帐overdue account||pastdue account G$kwc F'C  
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杂项帐户sundry account ZYD88kQ  
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详细帐单||明细表detail account s$\8)V52  
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呆帐bad account _}9R}  
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会计项目title of account w{O3P"N2  
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会计薄||帐薄account-book *_K-T#  
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营业报告书||损益计算表account of budiness||business report XQY&4tK  
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借贷细帐||交验帐account rendered eF;1l<<   
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明细帐account stated U9[A(  
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与…银行开立一户头to open an account with o3=S<|V  
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与…银行建立交易to keep account with mS&\m#s<  
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继续记帐to keep account 7`<? fO  
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与…有交易to have an account with `"":  
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作成会计帐||有往来帐项to make out an account with 'L59\y8H  
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清算||清理债务to make up an account |=}~>!!  
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清洁帐目||与…停止交易to close ones account with ]%8;c  
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结帐to close an account 1g
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清理未付款to ask an account||to demand an account L=!kDU  
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结清差额to balance the account with ,;pX.Ob U  
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清算to settle an account||to liquidate an account||to square an account ?'m5)Z{   
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审查帐目||监查帐目to audit an account Z@O e}\.$  
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检查帐目to examine an account BW=6gZ_  
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转入A的帐户to charge the amount to As account _?LI0iIFx  
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以计帐方式付款to pay on account F4(U~n<  
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代理某人||为某人on ones account||on account of one %~XJwy-  
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为自己计算||独立帐目on ones own account LgKEg90w(  
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由某人收益并负风险on ones account and risk||for ones account and risk Nx z ,/d  
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由某人负担for ones account||for account of one m]pvJJ@  
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按某人指示||列入某人帐户by order and for account of one n:z>l,`C]  
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列入5月份帐目for May account T,@7giQg@  
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编入某中帐项下to pass to the account of||to place to the account of m':m`,c
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寄出清算书to send in an account||to send in render an account &_gmQ;%t:  
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支票薄cheque book `XY[ HK  
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支票陈票人cheque drawer [-a /]  
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持票人cheque holder 1-<Xi-=^{t  
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不记名支票cheque to bearer||bearer cheque =z.AQe+  
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记名支票||认人支票cheque to order r?*?iw2g  
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到期支票antedated cheque UI'eD)WR  
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未到期支票postdated cheque QB>e(j%  
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保付支票certified cheque %yVZ| d*Q  
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未获兑现支票，退票returned cheque X:5*LB\/v  
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横线支票crossed cheque `{":*V   
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普通横线general crossing U_?RN)>j  
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特别横线special crossing AJ /_l;  
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空白支票blank cheque RVe3@|9(G  
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失效支票，过期支票stale cheque n8 Fi?/  
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普通支票open cheque {*m?t 7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i || /=ai  
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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]:mc%4-Z  
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支票换现金||兑现to cash a cheque $8 Zw<aEJ  
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清理票款to clear a cheque 3yQ(,k#  
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保证兑现to certify a cheque w-1CA{"i7  
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填写支票数额to fill up a cheque ,J[sg7vcv  
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支票上划线to cross a cheque wL*z+>5  
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开发支票to make out a cheque a*=e 3nS  
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签发支票，开立支票to draw a cheque||to issue a cheque :Qf^@TS}O  
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透支支票to overdraw a cheque P)T:6K  
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背书支票to endorse a cheque hM;EUW
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请付票款||清付票款to pay a cheque||to honour a cheque i
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支票退票to dishonour a cheque qoEOM%dAqV  
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拒付支票to refuse a cheque ieObo foD  
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拒付支票to stop payment of a cheque ~ejHA~QC  
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提示要求付款to present for payment iK)w3S}k1y  
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见票即付持票人payable to bearer +^`c"qJo  
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支付指定人payable to order 3wD6,x-e   
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已过期||无效out of date||stale X^"95Ic  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jMgNi@  
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文字与数字不一致words and figures differ F)!B%4  
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支票 *pj&^W?  
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时间已过account closed 6D) vY  
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更改处应加盖印章alterations require initials |7%M:7Q  
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时间已过effects not cleared Zn&X Uvdl  
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停止付款payment stopped & Z*&&  
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支票毁损cheque mutilated LBbk]I   
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汇款||寄钱to remit||to send money }D{y u+)  
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寄票供取款||支票支付to send a cheque for payment D'c,z[  
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寄款人a remitter 8?J\  
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收款人a remittee [r<lAS{ .  
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国外汇票foreign Bill u#ag|b/C:  
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国内汇票inland Bill $ nx&(V  
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跟单汇票documentary bill 7?Q<kB=f  
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空头汇票accommodation bill Dh*Uv,  

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原始汇票original bill ]_G!(`Udh  
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改写||换新票据renewed bill |kB1>$  
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即期汇票sight bill||bill on demand 1O"7%Pvw  
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…days after date||…days after date…日后付款 NifzZEX  
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…months after date||…months after date…月后付款 'Y Bz?l
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见票后…日付款…days after sight||…days sight uQIa"u7  
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见票后…月付款…months after sight||…months sight 16Ym*kWIps  
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同组票据set of bills ^@5#jS2  
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单张汇票sola of exchange||sole of exchange n#8N{ya5x1  
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远期汇票usance bill||bill at usance +0lvQVdp}  
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长期汇票long bill j5QS/3  
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短期汇票short bill A&u"NgJ  
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逾期汇票overdue bill z'FD{xdf  
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宽限日期days of grace vd+yU9  
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电汇telegraphic transfer （T.T） `uK_}Vy_  
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邮汇postal order||postal note （Am.）||post office order||money order gQHE2$i>  
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本票promissory note （P/N） Ewg5s?2|  
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押汇负责书||押汇保证书letter of hypothecation 'U=D6X%V9m  
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副保||抵押品||付属担保物collateral security eyPh^c]?`8  
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担保书trust receipt||letter of indemnity Zr!he$8(2  
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承兑||认付acceptance %) A-zzj  

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单张承兑general acceptance 9D 2B8t"a  
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有条件承兑qualified acceptance I^'U_"vB  
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附条件认付conditional acceptance ~i&Lc7Xl  
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部分认付partial acceptance   t-#Y6U}b+