[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。   2S%[YR>>  
会计报表statement of account =Q+i(UGHi  
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往来帐目account current X=C* PWa7  
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现在往来帐||存款额current accout /%&Kbd  
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销货帐account sales 6ijL+5  
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共同计算帐项joint account &,DZ0x
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未决帐项outstanding account gm^j8B  
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贷方帐项credit account||creditor account ZYS`M?Au  
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借方帐项debit account||debtor account ^uiQZ%;  
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应付帐||应付未付帐account payable SAVA6 64  
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应收帐||应收未收帐account receivable jT'09r3P  
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新交易||新帐new account 8
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未决帐||老帐old account W(jOD,QM
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现金帐cash account #lfW0?Y'  
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流水帐running account En9>onJ  
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暂记帐||未定帐suspense account d=nv61]  
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过期帐||延滞帐overdue account||pastdue account Nov)'2g7G  
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杂项帐户sundry account oh
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详细帐单||明细表detail account ],~H3u=s3  
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呆帐bad account FeT| Fh:L  
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会计项目title of account l3xI\{jn  
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会计薄||帐薄account-book K=Z.<f  
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营业报告书||损益计算表account of budiness||business report  jdI
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借贷细帐||交验帐account rendered kIR/.Ij}  
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明细帐account stated aHdQi,=z  
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与…银行开立一户头to open an account with jp7cPpk:LG  
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与…银行建立交易to keep account with >9NC2%61S  
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继续记帐to keep account F1t+D)KA>  
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与…有交易to have an account with  {DapXx  
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作成会计帐||有往来帐项to make out an account with 6ZAZJn|  
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清算||清理债务to make up an account &smZ;yb|'h  
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清洁帐目||与…停止交易to close ones account with DYoGtks(  
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结帐to close an account _'4S1  
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清理未付款to ask an account||to demand an account J0imWluhQ  
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结清差额to balance the account with B>4/[ YHr;  
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清算to settle an account||to liquidate an account||to square an account FB:nkUR`  
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审查帐目||监查帐目to audit an account 1:r#m- \  
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检查帐目to examine an account *U}ztH-+/  
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转入A的帐户to charge the amount to As account Zu<S<??Jf  
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以计帐方式付款to pay on account AF8:
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代理某人||为某人on ones account||on account of one +xgP&nw[-  
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为自己计算||独立帐目on ones own account :`Ep#[Wvo  
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由某人收益并负风险on ones account and risk||for ones account and risk oH!O{pQK}  
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由某人负担for ones account||for account of one ^8A[ ^cgq  
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按某人指示||列入某人帐户by order and for account of one *nHuGla  
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列入5月份帐目for May account 01n132k  
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编入某中帐项下to pass to the account of||to place to the account of H17I"5N  
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寄出清算书to send in an account||to send in render an account )XGz#C_P  
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支票薄cheque book gBi3^GxjM?  
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支票陈票人cheque drawer 80_w_i+  
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持票人cheque holder N 0-J=2  
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不记名支票cheque to bearer||bearer cheque u ~j H  
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记名支票||认人支票cheque to order i9XpP(mf  
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到期支票antedated cheque 1=C12  
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未到期支票postdated cheque Wp8>Gfb2  
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保付支票certified cheque D@gC(&U/6  
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未获兑现支票，退票returned cheque 2#R$-*;#  
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横线支票crossed cheque Cj-&L <  
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普通横线general crossing g"5Kth  
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特别横线special crossing I V#
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空白支票blank cheque U|tacO5w`  
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失效支票，过期支票stale cheque TS9<uRO0  
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普通支票open cheque 9X4[Zk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X/2GTU7?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y?J/KW
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支票换现金||兑现to cash a cheque VqW5VLa  
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清理票款to clear a cheque dV38-IfGkl  
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保证兑现to certify a cheque ptT-{vG  
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填写支票数额to fill up a cheque %_5#2a  
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支票上划线to cross a cheque _xCYh|DlQ|  
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开发支票to make out a cheque r6uN6XCM  
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签发支票，开立支票to draw a cheque||to issue a cheque zO"De~[9  
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透支支票to overdraw a cheque v; i4ZSV^A  
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背书支票to endorse a cheque ^PNDxtd|v  
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请付票款||清付票款to pay a cheque||to honour a cheque } uS0N$4  
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支票退票to dishonour a cheque N gF7$@S  
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拒付支票to refuse a cheque T>% 5<P
 
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拒付支票to stop payment of a cheque \7b, Mz!  
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提示要求付款to present for payment asYk#;z\"  
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见票即付持票人payable to bearer F|> 3gW  
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支付指定人payable to order ,on]Fts  
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已过期||无效out of date||stale Qb?a[[3  
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请给出票人R/D||refer to drawer Jfr'OD2$ %  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7d>w]R,Z  
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支票 dQ{qA(m  
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时间已过account closed 69r%b7#  
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更改处应加盖印章alterations require initials 0>CG2SRn  
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时间已过effects not cleared udUc& pX  
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停止付款payment stopped ?P[:,0_  
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支票毁损cheque mutilated I= :yfW  
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汇款||寄钱to remit||to send money \wz^Z{U  
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寄票供取款||支票支付to send a cheque for payment f91]0B`C  

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收款人a remittee <$?#P#A  
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国外汇票foreign Bill Ynf "g#(  
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国内汇票inland Bill Y~*p27@fR  
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跟单汇票documentary bill ~H\P0G5GA  

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空头汇票accommodation bill ("=q-6$G  
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原始汇票original bill  Yf[Cmn  
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改写||换新票据renewed bill .=}\yYGe  
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即期汇票sight bill||bill on demand .mrv"k\<  
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…days after date||…days after date…日后付款 $U ._4  
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…months after date||…months after date…月后付款 D`41\#ti  
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见票后…日付款…days after sight||…days sight arKf9`9  
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见票后…月付款…months after sight||…months sight gmTBp}3  
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同组票据set of bills 2PPb  
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单张汇票sola of exchange||sole of exchange dXn$XGF%R  
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远期汇票usance bill||bill at usance -*&aE~Cs  
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长期汇票long bill a]V#mF |{  
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短期汇票short bill es69P)  
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逾期汇票overdue bill e=j
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宽限日期days of grace kiin78W  
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电汇telegraphic transfer （T.T） (7~vOWs:[  
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邮汇postal order||postal note （Am.）||post office order||money order BlqfST#6  
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本票promissory note （P/N） |~Awm"  
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押汇负责书||押汇保证书letter of hypothecation HW6Cz>WxOW  
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副保||抵押品||付属担保物collateral security X5tV Xd  
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担保书trust receipt||letter of indemnity ov>`MCS,v  
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承兑||认付acceptance `lO/I+8  
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单张承兑general acceptance 5kv]k?   
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有条件承兑qualified acceptance 1@<>GDB9  
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附条件认付conditional acceptance `\-MpNw  
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部分认付partial acceptance   }M \G