[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。   &l~9FE*  
会计报表statement of account 4G'-"u^g  
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往来帐目account current 
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现在往来帐||存款额current accout PM3fJhx  
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销货帐account sales d Z}|G-:  
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共同计算帐项joint account FyqsFTh_  
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未决帐项outstanding account w"q^8"j!  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account d0YQLh  
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应付帐||应付未付帐account payable 2Y
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应收帐||应收未收帐account receivable 7!JBF{,=  
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新交易||新帐new account P,)\#([vc  
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未决帐||老帐old account >NZJ-:t  
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现金帐cash account 8u"HW~~=  
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流水帐running account Hm]\.ZEy  
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暂记帐||未定帐suspense account W];l[D<S*  
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过期帐||延滞帐overdue account||pastdue account MS& 'Nj  
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杂项帐户sundry account <+: PTG/('  
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详细帐单||明细表detail account  uE'Kk8  
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呆帐bad account k; n
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会计项目title of account KVPWJHGr
 
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会计薄||帐薄account-book Sw`+4 4  
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营业报告书||损益计算表account of budiness||business report z7R2viR[  
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借贷细帐||交验帐account rendered 9/dADJe0b  

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明细帐account stated SEIJ+u9XsA  
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与…银行开立一户头to open an account with uuYeXI;  
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与…银行建立交易to keep account with N 'YzCq;M  
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继续记帐to keep account oq2-)F2/  
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与…有交易to have an account with Z*YS7 ~  
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作成会计帐||有往来帐项to make out an account with E6fs&  
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清算||清理债务to make up an account xPzBbe  
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清洁帐目||与…停止交易to close ones account with /hAy1V6  
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结帐to close an account QI`&N(n  
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清理未付款to ask an account||to demand an account ^tI4FQ>Y  
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结清差额to balance the account with >Zh^,T={G  
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清算to settle an account||to liquidate an account||to square an account 9b)'vr*Hy7  
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审查帐目||监查帐目to audit an account T*92o:^  
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检查帐目to examine an account `bW0Va N  
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转入A的帐户to charge the amount to As account lhB;jE  
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以计帐方式付款to pay on account `Db%:l^e  
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代理某人||为某人on ones account||on account of one 2C#b-Y1~N  
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为自己计算||独立帐目on ones own account z;\,
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由某人收益并负风险on ones account and risk||for ones account and risk bM"d$tl$?'  
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由某人负担for ones account||for account of one DlQ*'PX7  
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按某人指示||列入某人帐户by order and for account of one ltOsl-OpR  
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列入5月份帐目for May account XRXQ 7\n  
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编入某中帐项下to pass to the account of||to place to the account of r(I&`kF<  
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寄出清算书to send in an account||to send in render an account Je=k.pO1  
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支票薄cheque book .{"wliC2  
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支票陈票人cheque drawer wPr!.:MF  
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持票人cheque holder d Z
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不记名支票cheque to bearer||bearer cheque iV.j!H7o  
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记名支票||认人支票cheque to order  0"koZd,c  
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到期支票antedated cheque Jv59zI   
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未到期支票postdated cheque II{"6YI>  
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保付支票certified cheque C$^WW}S  
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未获兑现支票，退票returned cheque `tJ"wpCf6  
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横线支票crossed cheque |J&=h|-A  
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普通横线general crossing Z^%aXaf8  
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特别横线special crossing Sv[$.^mb  
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空白支票blank cheque N.q0D5 :  
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失效支票，过期支票stale cheque :p.f zL6X  
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普通支票open cheque koy0A/\%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cb%ML1c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V(3rTDg  
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支票换现金||兑现to cash a cheque ]`TX%Qni  
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清理票款to clear a cheque Q6=>*}Cm6m  
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保证兑现to certify a cheque Vl 0Y'@{  
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填写支票数额to fill up a cheque :0(:}V3z\  
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支票上划线to cross a cheque -59;Zn/  
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开发支票to make out a cheque o`7B@]  
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签发支票，开立支票to draw a cheque||to issue a cheque );L +)UV  
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透支支票to overdraw a cheque 4L)Ox;6>  
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背书支票to endorse a cheque Y\ {&chuF  
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请付票款||清付票款to pay a cheque||to honour a cheque X.JPM{]
  
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支票退票to dishonour a cheque  q{RT~,%  
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拒付支票to refuse a cheque CB>O%m[1  
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拒付支票to stop payment of a cheque %!p/r`  
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提示要求付款to present for payment }ygxm
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见票即付持票人payable to bearer ,)P6fa/  
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支付指定人payable to order AX2On}&bf  
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已过期||无效out of date||stale _33YgO  
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请给出票人R/D||refer to drawer ~h6aTN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e8$OV4X  
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文字与数字不一致words and figures differ YztW1GvI  
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支票 M>"J5yqR  
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时间已过account closed ik Pm,ZN  
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更改处应加盖印章alterations require initials ejI nJ  
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时间已过effects not cleared !BikqTM  
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停止付款payment stopped ums*EKjs97  
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支票毁损cheque mutilated RFq&#3f$  
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汇款||寄钱to remit||to send money zQhc V  
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寄票供取款||支票支付to send a cheque for payment xh raf1v3\  
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寄款人a remitter o\7 q!  
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收款人a remittee :ncR7:Z  
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国外汇票foreign Bill 't:s6  
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国内汇票inland Bill >4N=
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跟单汇票documentary bill |w7D&p$  
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空头汇票accommodation bill '5BM*4,:O  
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原始汇票original bill 37M?m$BL  
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改写||换新票据renewed bill [C TR8  
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即期汇票sight bill||bill on demand R?K[O   
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…days after date||…days after date…日后付款 t:h~p-&QB  
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…months after date||…months after date…月后付款 k}o*=s>M  
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见票后…日付款…days after sight||…days sight i[wEH1jR  
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见票后…月付款…months after sight||…months sight &oy
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同组票据set of bills D\H)uV`  
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单张汇票sola of exchange||sole of exchange eT|"6WJ:{  
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远期汇票usance bill||bill at usance Gpauy=4f  
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长期汇票long bill xqua>!mqS  
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短期汇票short bill kZsat4r  
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逾期汇票overdue bill *:*Kdt`'G  
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宽限日期days of grace cTR@ :sm  
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电汇telegraphic transfer （T.T） o$=D`B  
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邮汇postal order||postal note （Am.）||post office order||money order lAM"l)Ij  
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本票promissory note （P/N） $
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押汇负责书||押汇保证书letter of hypothecation \*5_gPj!d  
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副保||抵押品||付属担保物collateral security :d7tzYT ^  
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担保书trust receipt||letter of indemnity O%(E 6 n  
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承兑||认付acceptance 4mG?$kCN  
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单张承兑general acceptance H'L~8>  
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有条件承兑qualified acceptance K#B)@W?9  
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附条件认付conditional acceptance `X wFH#_  
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部分认付partial acceptance   f$lf(brQ: