[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。   17kh6(X  
会计报表statement of account su:~Xd  
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往来帐目account current I!LSDi3  
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现在往来帐||存款额current accout 0 ]K\G55  
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销货帐account sales a* 2*aH7  
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共同计算帐项joint account 1=o|[
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未决帐项outstanding account _T\/kJ)Q\  
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贷方帐项credit account||creditor account KH=4A-e,0  

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借方帐项debit account||debtor account Nj5V" c  
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应付帐||应付未付帐account payable yW@0Q:  
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应收帐||应收未收帐account receivable @Yzdq\FI  
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新交易||新帐new account \Ei(HmEU  
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未决帐||老帐old account {.r jp`39  
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现金帐cash account 3QZ~t#,7ij  
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流水帐running account G=VbEL^H  
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暂记帐||未定帐suspense account :c?}~a~JO(  
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过期帐||延滞帐overdue account||pastdue account ,ve$bSp  
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杂项帐户sundry account <H]1 6  
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详细帐单||明细表detail account {=Y3[  
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呆帐bad account .ou#BWav/  
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会计项目title of account 5h!ZoB)n  
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会计薄||帐薄account-book $Y3mO~  
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营业报告书||损益计算表account of budiness||business report P_y8[Y]?  
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借贷细帐||交验帐account rendered ,bU8S\8  
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明细帐account stated +m+v1(@  
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与…银行开立一户头to open an account with AzlZe\V?)~  
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与…银行建立交易to keep account with %@Ow.7zh  
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继续记帐to keep account L^b /+R#  
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与…有交易to have an account with ob(S/t  
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作成会计帐||有往来帐项to make out an account with X 8#Uk}/  
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清算||清理债务to make up an account MjrI0@R  
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清洁帐目||与…停止交易to close ones account with :u4q.^&!e  
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结帐to close an account >x0)  
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清理未付款to ask an account||to demand an account 3{ "MN=  
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结清差额to balance the account with wLW[Vur[  
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清算to settle an account||to liquidate an account||to square an account A!bH0=<I  
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审查帐目||监查帐目to audit an account }g]O_fN7
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检查帐目to examine an account z pV+W-j]  
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转入A的帐户to charge the amount to As account g*a|QBj%  
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以计帐方式付款to pay on account iF!r}fUU6  
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代理某人||为某人on ones account||on account of one S(MVL!Lm  
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为自己计算||独立帐目on ones own account @Q#<-/  
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由某人收益并负风险on ones account and risk||for ones account and risk Y- vLEIX=  
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由某人负担for ones account||for account of one !b:;O +[  
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按某人指示||列入某人帐户by order and for account of one |bWvQdN  
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列入5月份帐目for May account 6'YsSde".  
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编入某中帐项下to pass to the account of||to place to the account of 0'Y'K6hG`  
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寄出清算书to send in an account||to send in render an account 2zQ62t}  
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支票薄cheque book ,Q>RtV  
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支票陈票人cheque drawer
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持票人cheque holder ytk
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不记名支票cheque to bearer||bearer cheque Sh(Ws2b7  
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记名支票||认人支票cheque to order TcjTF|q>  
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到期支票antedated cheque P_{jZ}y(  
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未到期支票postdated cheque hnf7Q l}  
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保付支票certified cheque fP:26pK^  
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未获兑现支票，退票returned cheque f5p:o}U*  
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横线支票crossed cheque Fr xi m  
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普通横线general crossing |5(< Vk=  
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特别横线special crossing PX%Y$`  
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空白支票blank cheque QL{{GQ_dn  
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失效支票，过期支票stale cheque Pn;Tg7oz  
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普通支票open cheque 5qx,b&^w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E$w2SQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  H%AF,  
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支票换现金||兑现to cash a cheque 6)QJms  
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清理票款to clear a cheque .gPXW=r  
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保证兑现to certify a cheque Ki"o0u  
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填写支票数额to fill up a cheque H /kSFf{  
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支票上划线to cross a cheque FK8GBkQ!  
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开发支票to make out a cheque @L)=epC  
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签发支票，开立支票to draw a cheque||to issue a cheque cP4K9:k  
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透支支票to overdraw a cheque u)Dh kF|  
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背书支票to endorse a cheque !+E|{Zj  
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请付票款||清付票款to pay a cheque||to honour a cheque (Oc[j{6q  
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支票退票to dishonour a cheque d" "GG/  
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拒付支票to refuse a cheque Al^n&Aa+\  
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拒付支票to stop payment of a cheque }HM8VAH  
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提示要求付款to present for payment d2Z kchf  
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见票即付持票人payable to bearer "d a%@Zy  
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支付指定人payable to order _]"5]c&*3  
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已过期||无效out of date||stale @j
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请给出票人R/D||refer to drawer kIAWI;H{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds or_x0Q  
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文字与数字不一致words and figures differ /znW$yh o  
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支票 G:FP9   
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时间已过account closed 3K2`1+kBVG  
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更改处应加盖印章alterations require initials UV%Al)3  
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时间已过effects not cleared xrX^";}j  
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停止付款payment stopped B$aA=+<S  
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支票毁损cheque mutilated _tZT  
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汇款||寄钱to remit||to send money vn@9Sqk  
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寄票供取款||支票支付to send a cheque for payment Ml1sE,B
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寄款人a remitter 8 /1 sy.
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收款人a remittee !6:kJL}U  
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国外汇票foreign Bill !6hUTjhW7z  
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国内汇票inland Bill W'w;cy:H  
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跟单汇票documentary bill >[;+QVr;  
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空头汇票accommodation bill rf_(pp)  
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原始汇票original bill $eUI.j(HU  
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改写||换新票据renewed bill Vvk1 D(  
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即期汇票sight bill||bill on demand z+IBy+  
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…days after date||…days after date…日后付款 ha+)ZF  
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…months after date||…months after date…月后付款 J{fTx@?(  
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见票后…日付款…days after sight||…days sight <4r3ZV;'  
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见票后…月付款…months after sight||…months sight '/l<\b/E  
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同组票据set of bills XdS&s}J[I  
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单张汇票sola of exchange||sole of exchange wD+4#=/j  
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远期汇票usance bill||bill at usance b]A9$-  
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长期汇票long bill O7DaVlln  
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短期汇票short bill r xlKoa  
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逾期汇票overdue bill lqaOLZH  
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宽限日期days of grace ULT,>S6r  
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电汇telegraphic transfer （T.T） u7>{#]  
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邮汇postal order||postal note （Am.）||post office order||money order uv#."_Va  
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本票promissory note （P/N） e-E0Bp  
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押汇负责书||押汇保证书letter of hypothecation @1c[<3xJT  
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副保||抵押品||付属担保物collateral security B!j7vXM2  
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担保书trust receipt||letter of indemnity L9}%tEP  
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承兑||认付acceptance :P/0"  
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单张承兑general acceptance ]tsp}M@  
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有条件承兑qualified acceptance 9er0Ww.d  
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附条件认付conditional acceptance XF Cwa  
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部分认付partial acceptance   Cj5=UUnO