[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。   T 7 hC]R  
会计报表statement of account "arbUX~d  

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往来帐目account current SgY>$gP9S  
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现在往来帐||存款额current accout G4=v2_]  

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销货帐account sales s+(8KYTs`  
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共同计算帐项joint account 3-Ti'xM  
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未决帐项outstanding account A46y?"]/30  
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贷方帐项credit account||creditor account Put+<o <  
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借方帐项debit account||debtor account (IEtjv}D  
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应付帐||应付未付帐account payable hsVWD,w  
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应收帐||应收未收帐account receivable jT'1k[vJj  
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新交易||新帐new account q5QYp  
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未决帐||老帐old account n*'|7#;  
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现金帐cash account 4Kx;F 9!%~  
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流水帐running account #:236^xYS  
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暂记帐||未定帐suspense account =cg0o_q8  
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过期帐||延滞帐overdue account||pastdue account }}K44<]u  
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杂项帐户sundry account RV7l=G9tq  
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详细帐单||明细表detail account V[Auw3)  
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呆帐bad account fnwtD*``  
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会计项目title of account hQPiGIs
  
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会计薄||帐薄account-book kC0F@'D  
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营业报告书||损益计算表account of budiness||business report $#8dtF  
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借贷细帐||交验帐account rendered 9}jF]P*Q  
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明细帐account stated %sbDH  
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与…银行开立一户头to open an account with ;1A4p`)  
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与…银行建立交易to keep account with X@2[!%n
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继续记帐to keep account /Z94<}C6b  
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与…有交易to have an account with W MU9tq[  
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作成会计帐||有往来帐项to make out an account with ?<
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清算||清理债务to make up an account d<r=f"  
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清洁帐目||与…停止交易to close ones account with 4p\<b8(9>  
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结帐to close an account FctqE/>}I  
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清理未付款to ask an account||to demand an account dbQUW#<Q  
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结清差额to balance the account with Soy!)
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清算to settle an account||to liquidate an account||to square an account |2z?8lx  
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审查帐目||监查帐目to audit an account CZe0kH^:{  
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检查帐目to examine an account \ 'G%%%;4  
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转入A的帐户to charge the amount to As account %xF j;U?  
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以计帐方式付款to pay on account ()a(PvEO
 
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代理某人||为某人on ones account||on account of one 6bF?2 OC  
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为自己计算||独立帐目on ones own account Y7
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由某人收益并负风险on ones account and risk||for ones account and risk B7BXS*_b  
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由某人负担for ones account||for account of one 3 r4QB  
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按某人指示||列入某人帐户by order and for account of one \9k$pC+l  
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列入5月份帐目for May account o_;pEe  
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编入某中帐项下to pass to the account of||to place to the account of #vh1QV!Ho  
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寄出清算书to send in an account||to send in render an account eLE9-K+  
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支票薄cheque book E/ %S0  
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支票陈票人cheque drawer +bK[3KG4F5  
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持票人cheque holder $mFsf)1]]?  
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不记名支票cheque to bearer||bearer cheque ~@a7RiE@  
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记名支票||认人支票cheque to order +
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到期支票antedated cheque d
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未到期支票postdated cheque cG
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保付支票certified cheque L'=e /&  
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未获兑现支票，退票returned cheque .N~qpynY  
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横线支票crossed cheque pNpj , H*4  
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普通横线general crossing  iqf+rBL  
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特别横线special crossing qg#WDx /  
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空白支票blank cheque aq3
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失效支票，过期支票stale cheque M"F?'zTkJ  
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普通支票open cheque K/oPfD]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y>!9P\Xe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "%ag^v9  
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支票换现金||兑现to cash a cheque [a;lYsOsJ  
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清理票款to clear a cheque G/(oQA  
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保证兑现to certify a cheque .^#{rk  
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填写支票数额to fill up a cheque &{&lCBN  
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支票上划线to cross a cheque i#lvt#2J0  
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开发支票to make out a cheque !=&]#-;b  
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签发支票，开立支票to draw a cheque||to issue a cheque !QVd 'e  
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透支支票to overdraw a cheque #2yOqUO\  
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背书支票to endorse a cheque XP2=x_"y  
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请付票款||清付票款to pay a cheque||to honour a cheque 1b3Lan_2  
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支票退票to dishonour a cheque ^0{S!fs  
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拒付支票to refuse a cheque ~w]1QHA'f  
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拒付支票to stop payment of a cheque ;t?pyFT2Z  
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提示要求付款to present for payment -m'a%aog  
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见票即付持票人payable to bearer )1x333.[c  
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支付指定人payable to order eHnC^W}|s  
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已过期||无效out of date||stale ;'o>6I7Ph  
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请给出票人R/D||refer to drawer $^ >n@Q@&L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;F0A\5I  
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文字与数字不一致words and figures differ t]&n_]`{.  
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支票 q?0
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时间已过account closed /:USpuu  
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更改处应加盖印章alterations require initials 0>?mF]M  
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时间已过effects not cleared X0P$r6 ;  
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停止付款payment stopped #UI`G3w<  
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支票毁损cheque mutilated ~ g,QwaA[  
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汇款||寄钱to remit||to send money ~G$OY9UC  
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寄票供取款||支票支付to send a cheque for payment 6x7=0}'  
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寄款人a remitter }9kq?  
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收款人a remittee KWYG\#S0]  
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国外汇票foreign Bill 3_>1j  
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国内汇票inland Bill {!S/8o"]  
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跟单汇票documentary bill (l,o UBRr  
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空头汇票accommodation bill n" ~*9'  
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原始汇票original bill ;n@C(hG  
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改写||换新票据renewed bill [ bW=>M  
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即期汇票sight bill||bill on demand @r MW_7[y  
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…days after date||…days after date…日后付款 l1[IXw?  
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…months after date||…months after date…月后付款 bij?q \  
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见票后…日付款…days after sight||…days sight )8SP$  
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见票后…月付款…months after sight||…months sight c5R{Sl  
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同组票据set of bills ^j %UZ  
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单张汇票sola of exchange||sole of exchange )mdNvb[*n  
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远期汇票usance bill||bill at usance B6\VxSX4{  
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长期汇票long bill GJs[m~`8#  
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短期汇票short bill )yW_O:  
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逾期汇票overdue bill (dF;Gcw+  
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宽限日期days of grace I%919  
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电汇telegraphic transfer （T.T） PV6*-[  
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邮汇postal order||postal note （Am.）||post office order||money order (B,t 1+%  
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本票promissory note （P/N） >5Oy^u6Ly  
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押汇负责书||押汇保证书letter of hypothecation oy bzD  
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副保||抵押品||付属担保物collateral security EJaaW&>[  
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担保书trust receipt||letter of indemnity ;To+,`?E;q  
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承兑||认付acceptance A|_%'8  
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单张承兑general acceptance :'rZZeb'  
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有条件承兑qualified acceptance D3AtYt  
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附条件认付conditional acceptance 9 roth  
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部分认付partial acceptance   *o\Y~U-so