[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。   }Y:V&4DW  
会计报表statement of account &.F]-1RN[  
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往来帐目account current Qco8m4n  
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现在往来帐||存款额current accout 5X&Y~w,poU  
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销货帐account sales 52ExRG S  
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共同计算帐项joint account ]n}aePl}oU  
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未决帐项outstanding account ,R.rxoO  
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贷方帐项credit account||creditor account 9HB+4q[  
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借方帐项debit account||debtor account 't6l@_x  
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应付帐||应付未付帐account payable $GP66Ev  
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应收帐||应收未收帐account receivable EQN)y27poW  
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新交易||新帐new account T*:w1*:  
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未决帐||老帐old account fLnwA|n=  
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现金帐cash account Y?TS,   
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流水帐running account Q, :{(R  
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暂记帐||未定帐suspense account ,`JYFh M  
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过期帐||延滞帐overdue account||pastdue account h;,1BpbM  

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杂项帐户sundry account m^!:n$  
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详细帐单||明细表detail account T?Kh'  
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呆帐bad account f[1cN`|z  
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会计项目title of account "h#R>3I1)  
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会计薄||帐薄account-book 8'u9R~})
 
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营业报告书||损益计算表account of budiness||business report x>}ml\R  
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借贷细帐||交验帐account rendered TY)QE  
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明细帐account stated /QY F|%7!  
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与…银行开立一户头to open an account with (da`aRVDp  
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与…银行建立交易to keep account with eCYPd-d  
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继续记帐to keep account  !BsQJ_H  
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与…有交易to have an account with I.n,TJoz4J  
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作成会计帐||有往来帐项to make out an account with j|t=%*  
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清算||清理债务to make up an account LqbI/AQ)  
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清洁帐目||与…停止交易to close ones account with iApq!u,  
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结帐to close an account W:_-I4q~
 
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清理未付款to ask an account||to demand an account 'XK 'T\m  
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结清差额to balance the account with w:t~M[kTW  
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清算to settle an account||to liquidate an account||to square an account 7*l$i/!  
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审查帐目||监查帐目to audit an account YzESVTh  
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检查帐目to examine an account J$#T_4  )  
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转入A的帐户to charge the amount to As account k+J%o%* <  
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以计帐方式付款to pay on account "w:h  
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代理某人||为某人on ones account||on account of one S%iK);  
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为自己计算||独立帐目on ones own account !D=!  
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由某人收益并负风险on ones account and risk||for ones account and risk 0>28o.  
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由某人负担for ones account||for account of one 0z>IYw|UB  
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按某人指示||列入某人帐户by order and for account of one W`[VLi}fe  
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列入5月份帐目for May account 2xNR=u`  
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编入某中帐项下to pass to the account of||to place to the account of d]E=w6+;Q  
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寄出清算书to send in an account||to send in render an account 2 5~Z%_?  
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支票薄cheque book HM% +Y47a  
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支票陈票人cheque drawer tR!C8:u  
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持票人cheque holder -|V#U`mwF  
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不记名支票cheque to bearer||bearer cheque }XUL\6U  
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记名支票||认人支票cheque to order B2NI V
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到期支票antedated cheque >a975R*g  
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未到期支票postdated cheque : i{M1z I  
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保付支票certified cheque 4V9BmVS|Th  
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未获兑现支票，退票returned cheque T @^ S:K  
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横线支票crossed cheque U`[viH>K  
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普通横线general crossing r],%:imGr  
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特别横线special crossing 0xZ^ f}@L  
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空白支票blank cheque ~0+<-T  
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失效支票，过期支票stale cheque +8
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普通支票open cheque rI\5djiYJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount khjdTq\\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8+Tv@  
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支票换现金||兑现to cash a cheque :@5{*o  
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清理票款to clear a cheque CH(Y.Kj-  
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保证兑现to certify a cheque Ge({sy>X  
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填写支票数额to fill up a cheque OmkJP  
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支票上划线to cross a cheque p&$PsgR  
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开发支票to make out a cheque ;F- mt(Y  
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签发支票，开立支票to draw a cheque||to issue a cheque Z&?4<-@6\p  
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透支支票to overdraw a cheque ~tTn7[!  
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背书支票to endorse a cheque Bx\ o8k  
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请付票款||清付票款to pay a cheque||to honour a cheque .7 )oWd!  
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支票退票to dishonour a cheque R}w}G6"\  
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拒付支票to refuse a cheque 'Q=)-  
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拒付支票to stop payment of a cheque lb9?Uc@  
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提示要求付款to present for payment V:j^!*  
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见票即付持票人payable to bearer `peR,E  
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支付指定人payable to order {T^D&i# o  
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已过期||无效out of date||stale oLR/\Y(  
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请给出票人R/D||refer to drawer ct|0zl~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ap?,y?  
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文字与数字不一致words and figures differ 2`;XcY4A  
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支票 #mUQ@X@K  
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时间已过account closed *szs"mQ/  
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更改处应加盖印章alterations require initials =$bF[3D  
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时间已过effects not cleared ami>Pp  
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停止付款payment stopped mT@Gf>}/A  
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支票毁损cheque mutilated u=s,bt,"5  
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汇款||寄钱to remit||to send money &I)tI^P}  
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寄票供取款||支票支付to send a cheque for payment zi O(`"v  
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寄款人a remitter [ywF!#'){  
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收款人a remittee *]<=04v]R  
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国外汇票foreign Bill  Z|UVH  
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国内汇票inland Bill 3"0QW4A  
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跟单汇票documentary bill mM/#(Ghl  
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空头汇票accommodation bill `l?MmIJ  
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原始汇票original bill MU] F'6V  
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改写||换新票据renewed bill LHOt(5VY  
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即期汇票sight bill||bill on demand r:0RvWif  
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…days after date||…days after date…日后付款 \?e2qu/ C  
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…months after date||…months after date…月后付款 13 JG[,w  
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见票后…日付款…days after sight||…days sight T=V{3v@zs  
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见票后…月付款…months after sight||…months sight VOATza`  
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同组票据set of bills T72Z<h|<  
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单张汇票sola of exchange||sole of exchange J$jLGy&'  
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远期汇票usance bill||bill at usance D2MIV&pahP  
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长期汇票long bill <7ag=IgDy  
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短期汇票short bill Uul5h 8F  
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逾期汇票overdue bill T`I4_x  
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宽限日期days of grace a[!:`o1U  

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电汇telegraphic transfer （T.T） uAk >VPuuZ  
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邮汇postal order||postal note （Am.）||post office order||money order +rr
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本票promissory note （P/N） e]:(.Wb- 9  
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押汇负责书||押汇保证书letter of hypothecation 'J0Ea\,if0  
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副保||抵押品||付属担保物collateral security 2rf#Bq?7  
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担保书trust receipt||letter of indemnity ~!Rf5QA85  
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承兑||认付acceptance P$/Y9o  
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单张承兑general acceptance | L <  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance \Dx)P[Ur  
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部分认付partial acceptance   ]rO/I
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