[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。   !R3ZyZcX  
会计报表statement of account ),&tF_z:  
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往来帐目account current Bb@m-+f  
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现在往来帐||存款额current accout ?@5#p*u0  
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销货帐account sales 2t1u{  
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共同计算帐项joint account ]97`=,OUg  
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未决帐项outstanding account uH=^ILN.  
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贷方帐项credit account||creditor account b,o@m  
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借方帐项debit account||debtor account @zAav
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应付帐||应付未付帐account payable k!= jO#)Rd  
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应收帐||应收未收帐account receivable v]e6CZwo  
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新交易||新帐new account _MST8  
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未决帐||老帐old account XR.Sm<A[  
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现金帐cash account 8*m=U@5]  
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流水帐running account U1~6o"1H  
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暂记帐||未定帐suspense account `8<h aU  
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过期帐||延滞帐overdue account||pastdue account z4iZE*ZS  
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杂项帐户sundry account Gp5[H}8
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详细帐单||明细表detail account \Czuf   
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呆帐bad account 6p1)wf.J  
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会计项目title of account \qB
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会计薄||帐薄account-book 6i.!C5YX]  
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营业报告书||损益计算表account of budiness||business report <oP"kh<D4  
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借贷细帐||交验帐account rendered QXg9ah~  
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明细帐account stated "FfIq;  
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与…银行开立一户头to open an account with Y]-7T-*+t  
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与…银行建立交易to keep account with Z;4pI@u  
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继续记帐to keep account &hri4p/  
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与…有交易to have an account with Fo86WP}  
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作成会计帐||有往来帐项to make out an account with {:m%n-  
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清算||清理债务to make up an account uv$t>_^  
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清洁帐目||与…停止交易to close ones account with E"{2R>mU~  
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结帐to close an account 2A^>>Q/,u  
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清理未付款to ask an account||to demand an account Mw,7+  
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结清差额to balance the account with {vL4:K  
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清算to settle an account||to liquidate an account||to square an account B-`,h pp  
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审查帐目||监查帐目to audit an account @! gJOy  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account _3lci  
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以计帐方式付款to pay on account uN)o|7  
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代理某人||为某人on ones account||on account of one JQtBt2  
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为自己计算||独立帐目on ones own account S3G9/  
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由某人收益并负风险on ones account and risk||for ones account and risk {H5a.+-(bE  
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由某人负担for ones account||for account of one `=zlS"dQ  
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按某人指示||列入某人帐户by order and for account of one M'n2j  
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列入5月份帐目for May account {7%W/C#A  
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编入某中帐项下to pass to the account of||to place to the account of gNsas:iGM  
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寄出清算书to send in an account||to send in render an account J*nQ(*e  
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支票薄cheque book _>G
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支票陈票人cheque drawer bI_6';hq !  
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持票人cheque holder LR:v$3 G(  
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不记名支票cheque to bearer||bearer cheque eVXlQO  
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记名支票||认人支票cheque to order \ r^#a  
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到期支票antedated cheque W7F1o[  
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未到期支票postdated cheque )2tDX=D  
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保付支票certified cheque <Z nVWER  
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未获兑现支票，退票returned cheque uuD|%-Ng  
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横线支票crossed cheque u{6b>c|,X  
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普通横线general crossing w jVmK  
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特别横线special crossing nQtp4  
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空白支票blank cheque U '$W$()p  
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失效支票，过期支票stale cheque (}#8$ )  
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普通支票open cheque dr[sSBTY"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H;~Lv;,g,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =^9I)JW  
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支票换现金||兑现to cash a cheque t)i{=8rq  
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清理票款to clear a cheque <73dXTZ0  
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保证兑现to certify a cheque ROWI.|  
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填写支票数额to fill up a cheque -r'/PbV0  
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支票上划线to cross a cheque O6[4=4L  
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开发支票to make out a cheque |c)hyw?[Y  
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签发支票，开立支票to draw a cheque||to issue a cheque !P"@oJ/Yy_  
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透支支票to overdraw a cheque TpH-_ft  
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背书支票to endorse a cheque ~ubcD6f  
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请付票款||清付票款to pay a cheque||to honour a cheque w~%Rxdh?8W  
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支票退票to dishonour a cheque A0l-H/
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拒付支票to refuse a cheque 2e<u/M21>  

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拒付支票to stop payment of a cheque +.2OZ3(  
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提示要求付款to present for payment ]5',`~jkF  
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见票即付持票人payable to bearer 6BdK)s  
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支付指定人payable to order ]pq(Q:"P,5  
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已过期||无效out of date||stale $V\Dl]a1  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pq(7lua7  
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文字与数字不一致words and figures differ WYm <_1  
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支票 FI"KJk'  
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时间已过account closed 4Ifz-t/  
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更改处应加盖印章alterations require initials _-|+k  
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时间已过effects not cleared %z6_,|%  
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停止付款payment stopped 69S*\'L  
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支票毁损cheque mutilated rpUTn!*u/  
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汇款||寄钱to remit||to send money ? =I']$MH  
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寄票供取款||支票支付to send a cheque for payment y9U~4  
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寄款人a remitter QYEGiT   

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收款人a remittee p_i',5H(  
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国外汇票foreign Bill 6OR)97  
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国内汇票inland Bill Ya}} a  
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跟单汇票documentary bill ;B !p4hu  
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空头汇票accommodation bill "jf_xZ$H-
 
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原始汇票original bill T%A"E,#  
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改写||换新票据renewed bill w,j;XPp  
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即期汇票sight bill||bill on demand B>[myx  
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…days after date||…days after date…日后付款 nd[Ja _h  
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…months after date||…months after date…月后付款 pb G5y7  
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见票后…日付款…days after sight||…days sight k"6v& O  
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见票后…月付款…months after sight||…months sight ?X Rl\V  
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同组票据set of bills cM\BEhh  
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单张汇票sola of exchange||sole of exchange 7I*rtc&Kb  
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远期汇票usance bill||bill at usance &*oljGt8  
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长期汇票long bill z2Z} mktP  
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短期汇票short bill $.31<@T7  
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逾期汇票overdue bill c`N_MP  
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宽限日期days of grace zy.v[Y1!  
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电汇telegraphic transfer （T.T） AS0mMHJk  
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邮汇postal order||postal note （Am.）||post office order||money order 2sVDv@2  
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本票promissory note （P/N） NRk^Z)  
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押汇负责书||押汇保证书letter of hypothecation uaxkGEXr  
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副保||抵押品||付属担保物collateral security 07:h4beT  
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担保书trust receipt||letter of indemnity {7q8@`Oa  
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承兑||认付acceptance f9hH{(A  
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单张承兑general acceptance PW
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有条件承兑qualified acceptance ?ZkVk=t?  
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附条件认付conditional acceptance Jq+@%#G  
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部分认付partial acceptance    ?3i<^@?