[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。   Y~ ( <H e?  
会计报表statement of account s5SKQ#,@P  
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往来帐目account current }ikJa  
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现在往来帐||存款额current accout o6~9.~_e  
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销货帐account sales !mLD`62.  

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共同计算帐项joint account ~Q/G_^U:  
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未决帐项outstanding account XexslzI  
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贷方帐项credit account||creditor account >!7\Rx  
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借方帐项debit account||debtor account gkN )`/`*  
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应付帐||应付未付帐account payable IU*w'a  
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应收帐||应收未收帐account receivable GDUOUl&  
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新交易||新帐new account !04zWYHo  
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未决帐||老帐old account "\l O1D  
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现金帐cash account ; OpN&q+  
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流水帐running account %tRQK$]c  
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暂记帐||未定帐suspense account DfJHH)Ry}  
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过期帐||延滞帐overdue account||pastdue account kA1 C&  
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杂项帐户sundry account =Q!)xEK  
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详细帐单||明细表detail account 8'Y7lOXS  
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呆帐bad account =h<LlI^v  
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会计项目title of account pRAdo="  
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会计薄||帐薄account-book ba-J-G@YW  
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营业报告书||损益计算表account of budiness||business report tL;!!vg#V  
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借贷细帐||交验帐account rendered 2KUm(B.I  
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明细帐account stated mF?GQls`  
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与…银行开立一户头to open an account with l^@!,Z  
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与…银行建立交易to keep account with :UyNa0$l:"  
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继续记帐to keep account @Y~R*^n"}  

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与…有交易to have an account with 4r&S&^  
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作成会计帐||有往来帐项to make out an account with Gl1Qbd0  
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清算||清理债务to make up an account O%g%*9  
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清洁帐目||与…停止交易to close ones account with nj (/It  
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结帐to close an account =9lrPQ]w  
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清理未付款to ask an account||to demand an account #SHmAB  
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结清差额to balance the account with ,+u.FQv~  
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清算to settle an account||to liquidate an account||to square an account B]`!L/  
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审查帐目||监查帐目to audit an account ;{n@hM*O  
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检查帐目to examine an account PY4RwN  
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转入A的帐户to charge the amount to As account ,&DK*LT8U  
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以计帐方式付款to pay on account U{IY F{;@  
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代理某人||为某人on ones account||on account of one 5wy1%/;  
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为自己计算||独立帐目on ones own account 6@7K \${  
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由某人收益并负风险on ones account and risk||for ones account and risk m])!'Pa(=  
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由某人负担for ones account||for account of one O'6zV"<P  
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按某人指示||列入某人帐户by order and for account of one Q9(J$_:  
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列入5月份帐目for May account }Yi)r*LI3  
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编入某中帐项下to pass to the account of||to place to the account of L<kIzB !  
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寄出清算书to send in an account||to send in render an account +3HukoR(  
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支票薄cheque book a,o>E4#c  
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支票陈票人cheque drawer s m42  
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持票人cheque holder h)%}O.ueB  
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不记名支票cheque to bearer||bearer cheque 4T*RJ3Fz!  
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记名支票||认人支票cheque to order &*G+-cF  
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到期支票antedated cheque _n.2'  
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未到期支票postdated cheque u3!aKXnv<  
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保付支票certified cheque S ("Zzq`  
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未获兑现支票，退票returned cheque QjW7XVxB#N  
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横线支票crossed cheque
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普通横线general crossing `aFy2x`3  
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特别横线special crossing c#qOK  
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空白支票blank cheque oE+s8Q  
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失效支票，过期支票stale cheque  \Vis  
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普通支票open cheque ^(ks ^<}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Sd;/yC8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IAt;?4  
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支票换现金||兑现to cash a cheque +w Oa  
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清理票款to clear a cheque .xT8@]  
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保证兑现to certify a cheque 4!Ez#\  
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填写支票数额to fill up a cheque ?2VY^7N[  
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支票上划线to cross a cheque ^5TSo&qZ  
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开发支票to make out a cheque 7<[p1C*B  
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签发支票，开立支票to draw a cheque||to issue a cheque hkw;W[ZWa  
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透支支票to overdraw a cheque E6
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背书支票to endorse a cheque A87JPX#R?  
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请付票款||清付票款to pay a cheque||to honour a cheque 5uMh#dm^  
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支票退票to dishonour a cheque @-bX[}.  
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拒付支票to refuse a cheque 2't<Hl1qN  
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拒付支票to stop payment of a cheque {]plT~{e  
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提示要求付款to present for payment pv&:
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见票即付持票人payable to bearer 2bxkZS]  
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支付指定人payable to order ZzLmsTtzIu  
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已过期||无效out of date||stale mdvooJ  
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请给出票人R/D||refer to drawer }\}pSq W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \y^Od7F  
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文字与数字不一致words and figures differ h`dtcJ0  
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支票 9{|JmgO!  
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时间已过account closed 
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更改处应加盖印章alterations require initials Vrn. #d  
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时间已过effects not cleared ^I03PIy0l  
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停止付款payment stopped sS;6QkI"y  
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支票毁损cheque mutilated ~Q"3#4l  
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汇款||寄钱to remit||to send money eznt "Rr2  
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寄票供取款||支票支付to send a cheque for payment '?dO[iQ$:  
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寄款人a remitter &5puGnTZ  
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收款人a remittee bA}9He1  
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国外汇票foreign Bill O 4zD >O  
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国内汇票inland Bill .GcIwP'aU-  
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跟单汇票documentary bill hhd%j6  
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空头汇票accommodation bill >qj.!npQD  
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原始汇票original bill j1{|3#5V  
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改写||换新票据renewed bill TNe
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即期汇票sight bill||bill on demand |dIP &9  
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…days after date||…days after date…日后付款 PdiP5S }/
 
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…months after date||…months after date…月后付款 x/~qyX8vo  
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见票后…日付款…days after sight||…days sight UNLmnj;-Q  
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见票后…月付款…months after sight||…months sight AI KLJvte  
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同组票据set of bills `=m[(CLb  
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单张汇票sola of exchange||sole of exchange /$NDH]a  
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远期汇票usance bill||bill at usance K:!){a[  
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长期汇票long bill /<[S> ;!kr  
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短期汇票short bill 7D'-^#S5  
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逾期汇票overdue bill ` =ocr8c  
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宽限日期days of grace So?.V4aD_  
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电汇telegraphic transfer （T.T） 0*e)_l!  
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邮汇postal order||postal note （Am.）||post office order||money order V[9#+l~#  

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本票promissory note （P/N） Lj]I7ICNh  
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押汇负责书||押汇保证书letter of hypothecation 3 k%fY  
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副保||抵押品||付属担保物collateral security 3K{XT),  
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担保书trust receipt||letter of indemnity yQP!Vt^  
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承兑||认付acceptance 25bbuhss  
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单张承兑general acceptance ,s=jtK  
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有条件承兑qualified acceptance UJ\[^/t  
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附条件认付conditional acceptance oK-T@ &-  
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部分认付partial acceptance   SHo ov