[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。   3V:{_~~  
会计报表statement of account %2Q:+6)  
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往来帐目account current }ge~Nu>w  
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现在往来帐||存款额current accout VU+
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销货帐account sales ^lVZW8  
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共同计算帐项joint account .`Ey'T_  
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未决帐项outstanding account X`km\\*  
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贷方帐项credit account||creditor account +`pS 7d  
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借方帐项debit account||debtor account m~;fklX S  
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应付帐||应付未付帐account payable 4W7  
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应收帐||应收未收帐account receivable 0zrgK;9
 
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新交易||新帐new account ^(<Ecdz(  
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未决帐||老帐old account l ;"v&?  
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现金帐cash account up+W[#+  
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流水帐running account 5,/rh,?  
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暂记帐||未定帐suspense account VyQ@. Lm  
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过期帐||延滞帐overdue account||pastdue account 0p6  
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杂项帐户sundry account ~s.~ X5  
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详细帐单||明细表detail account Y0nn n  
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呆帐bad account <2b&AF{En  
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会计项目title of account ]=X6* E*/E  
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会计薄||帐薄account-book MW^(  
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营业报告书||损益计算表account of budiness||business report rGa@!^hk  
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借贷细帐||交验帐account rendered @zu IR0Gr)  
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明细帐account stated #&v86  
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与…银行开立一户头to open an account with |3LD"! rEx  
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与…银行建立交易to keep account with @= E~`  
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继续记帐to keep account BZJ\tPSR  
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与…有交易to have an account with 0B}O&DC%|  

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作成会计帐||有往来帐项to make out an account with GG0H3MSc  
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清算||清理债务to make up an account IOfxx>=3  
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清洁帐目||与…停止交易to close ones account with $&25hvK,  
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结帐to close an account 8=K%7:b  
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清理未付款to ask an account||to demand an account T\ *#9a  
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结清差额to balance the account with <<=.;`(/v  
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清算to settle an account||to liquidate an account||to square an account VGYx(  
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审查帐目||监查帐目to audit an account bI-uF8"  
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检查帐目to examine an account ~xa yGk  
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转入A的帐户to charge the amount to As account sSLVR^  
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以计帐方式付款to pay on account e**<et.  
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代理某人||为某人on ones account||on account of one S.z
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为自己计算||独立帐目on ones own account o5E5s9n  
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由某人收益并负风险on ones account and risk||for ones account and risk { v [  
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由某人负担for ones account||for account of one "C.cU  
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按某人指示||列入某人帐户by order and for account of one X:/7#fcG8  
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列入5月份帐目for May account czLY+I;V3  
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编入某中帐项下to pass to the account of||to place to the account of C"0vMUZ  
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寄出清算书to send in an account||to send in render an account ;lQ>>[*  
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支票薄cheque book &u4;A[-R  
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支票陈票人cheque drawer yf2P6b\  
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持票人cheque holder hvc3n> Y[}  
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不记名支票cheque to bearer||bearer cheque Db*&'32W  
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记名支票||认人支票cheque to order C^fn[plL  
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到期支票antedated cheque iB}*<~`.Eg  
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未到期支票postdated cheque &Z(6i}f,Gp  
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保付支票certified cheque aP]h03sS  
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未获兑现支票，退票returned cheque hlfdmh?/  
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横线支票crossed cheque F#~*j  
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普通横线general crossing 7M~/[f7Z{  
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特别横线special crossing * ).Y U[i  
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空白支票blank cheque !R![:T\,  
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失效支票，过期支票stale cheque 5n[''#D  
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普通支票open cheque (mioKO )?v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '>HLE)l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !Sl_qL  
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支票换现金||兑现to cash a cheque  $ Tal.  
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清理票款to clear a cheque "ji+~%`^[t  
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保证兑现to certify a cheque ]<K"`q2  
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填写支票数额to fill up a cheque QP<.~^ao  
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支票上划线to cross a cheque 7-0
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开发支票to make out a cheque .Hk.'>YR  
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签发支票，开立支票to draw a cheque||to issue a cheque @(0O9L F  
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透支支票to overdraw a cheque FlUO3rc|  
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背书支票to endorse a cheque ,9MNB3  
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请付票款||清付票款to pay a cheque||to honour a cheque >UV}^OO  
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支票退票to dishonour a cheque 1f'msy/  
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拒付支票to refuse a cheque H/Rzs$pnv  
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拒付支票to stop payment of a cheque VDxF%!h(  
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提示要求付款to present for payment AX{7].)F  
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见票即付持票人payable to bearer @1' Y/dCyD  
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支付指定人payable to order rO YD[+  
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已过期||无效out of date||stale IYHN N  
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请给出票人R/D||refer to drawer 2m} bddS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )]4=anJu@|  
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文字与数字不一致words and figures differ B !wr}]  
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支票 qQ6@43TC  
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时间已过account closed wh2E$b(-  
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更改处应加盖印章alterations require initials z.?slYe[  
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时间已过effects not cleared <Y?Z&rNb  
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停止付款payment stopped }Cw,m0KV/  
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支票毁损cheque mutilated 5yoi;$~}_0  
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汇款||寄钱to remit||to send money <%uEWb)  
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寄票供取款||支票支付to send a cheque for payment O]=jI  
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寄款人a remitter q&v
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收款人a remittee FD 8Lk  
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国外汇票foreign Bill GyQF R?  
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国内汇票inland Bill 0:[A4S`X  
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跟单汇票documentary bill ~"
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空头汇票accommodation bill F=e;[uK\  
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原始汇票original bill :3Q:pKg  
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改写||换新票据renewed bill ,S`n?.&& 7  
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即期汇票sight bill||bill on demand Jaw1bUP!oK  
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…days after date||…days after date…日后付款 Ij4q &i
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…months after date||…months after date…月后付款 XTF[4#WO  
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见票后…日付款…days after sight||…days sight v4|TQ8!wR  
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见票后…月付款…months after sight||…months sight D^%IFwU^  
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同组票据set of bills zC)JOykI%  

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单张汇票sola of exchange||sole of exchange <]G'& iv>  
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远期汇票usance bill||bill at usance [Y*>x2X  
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长期汇票long bill LRu*%3xx  
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短期汇票short bill qZ[H ILh!  
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逾期汇票overdue bill *8,W$pe3  
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宽限日期days of grace e{87n>+,  
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电汇telegraphic transfer （T.T） Fl($0}ER  
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邮汇postal order||postal note （Am.）||post office order||money order &'k(v(>n,  
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本票promissory note （P/N） dDl+  
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押汇负责书||押汇保证书letter of hypothecation BQWgL  
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副保||抵押品||付属担保物collateral security xV+\R/)x  
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担保书trust receipt||letter of indemnity /f?;,Cy I  
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承兑||认付acceptance T2]8w1l&K  
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单张承兑general acceptance ZGH 7_K  
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有条件承兑qualified acceptance vgtAJp+p*  
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附条件认付conditional acceptance xzY/$?  
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部分认付partial acceptance   V}<<?_