[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。   5nL,sFd  
会计报表statement of account 0KknsP7  
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往来帐目account current `* !t<?$i  
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现在往来帐||存款额current accout B 14Ziopww  
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销货帐account sales >% a^;gk(  
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共同计算帐项joint account {1 fva^O  
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未决帐项outstanding account P)he3  

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贷方帐项credit account||creditor account G2Zr (b')  
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借方帐项debit account||debtor account -:w+`x?XaB  
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应付帐||应付未付帐account payable <4!SQgL  
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应收帐||应收未收帐account receivable *T(z4RVg  
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新交易||新帐new account BfmSM9  
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未决帐||老帐old account biZwxP3  
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现金帐cash account x| jBn}  
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流水帐running account 2u0C~s  
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暂记帐||未定帐suspense account -*;-T9  
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过期帐||延滞帐overdue account||pastdue account q}vz]L&o  
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杂项帐户sundry account wvH=4TT=w"  
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详细帐单||明细表detail account i"eUacBz/-  
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呆帐bad account ySyA!Z  
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会计项目title of account +6cOL48"  

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会计薄||帐薄account-book v(uYso_  
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营业报告书||损益计算表account of budiness||business report +&t`"lRl&  

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借贷细帐||交验帐account rendered 9 F"2$;  
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明细帐account stated ZbS*zKEW  
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与…银行开立一户头to open an account with $+#Lq.3,
 
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与…银行建立交易to keep account with 'q+CL&D  
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继续记帐to keep account Knd2s~S  
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与…有交易to have an account with ?Q`u\G3.m  
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作成会计帐||有往来帐项to make out an account with :?L
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清算||清理债务to make up an account :BIgrz"Jz  
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清洁帐目||与…停止交易to close ones account with ]{mz %\  
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结帐to close an account )0RznFJ+X  
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清理未付款to ask an account||to demand an account j?5s/  
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结清差额to balance the account with *G]zN"Y  
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清算to settle an account||to liquidate an account||to square an account ukZ>_ke`+  
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审查帐目||监查帐目to audit an account w=ZSyT-i  
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检查帐目to examine an account #n9:8BKf  
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转入A的帐户to charge the amount to As account %Ls5:Z=  
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以计帐方式付款to pay on account v>e%5[F  
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代理某人||为某人on ones account||on account of one @W{VT7w  
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为自己计算||独立帐目on ones own account mX4u#$xs:  
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由某人收益并负风险on ones account and risk||for ones account and risk {giKC)!  
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由某人负担for ones account||for account of one PT`];C(he  
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按某人指示||列入某人帐户by order and for account of one iyj,0
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列入5月份帐目for May account MS_@ Xe  
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编入某中帐项下to pass to the account of||to place to the account of H 3e(-  
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寄出清算书to send in an account||to send in render an account } Fw/WD  
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支票薄cheque book (|{bZ
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支票陈票人cheque drawer c
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持票人cheque holder kLr6j-X  
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不记名支票cheque to bearer||bearer cheque r]C`#  
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记名支票||认人支票cheque to order OG M9e!  
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到期支票antedated cheque
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未到期支票postdated cheque l~Em2@c  
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保付支票certified cheque +<^TyIJ0  
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未获兑现支票，退票returned cheque q ;@
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横线支票crossed cheque CoZXbTq  
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普通横线general crossing ^'g1? F$_  
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特别横线special crossing L@b8,  
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空白支票blank cheque W6Os|z9&|  
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失效支票，过期支票stale cheque [5v[ Zqud  
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普通支票open cheque (z[|\6O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :Kc}R)6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a;Nj'M~U  
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支票换现金||兑现to cash a cheque [*-DtbE k  
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清理票款to clear a cheque mkfU fG&  
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保证兑现to certify a cheque );LkEXC_'  
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填写支票数额to fill up a cheque xh7#\m_U8  
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支票上划线to cross a cheque bK)gB!  
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开发支票to make out a cheque t83n`LC  
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签发支票，开立支票to draw a cheque||to issue a cheque *mQOW]x%  
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透支支票to overdraw a cheque qTA
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背书支票to endorse a cheque AiXxn'&i  
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请付票款||清付票款to pay a cheque||to honour a cheque r) jj]$0  
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支票退票to dishonour a cheque NX?J  
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拒付支票to refuse a cheque Z3K~C_0Cnu  
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拒付支票to stop payment of a cheque hP4*S^l  
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提示要求付款to present for payment /cBQE=]6  
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见票即付持票人payable to bearer z5CZ!"&v  
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支付指定人payable to order (il
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已过期||无效out of date||stale W`fE@*k0  
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请给出票人R/D||refer to drawer y%CaaK=V3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )1H$5h  
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文字与数字不一致words and figures differ %gB 0\C  
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支票 B$b'bw.  
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时间已过account closed ~y{(&7sM  
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更改处应加盖印章alterations require initials rvRtR/*?j  
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时间已过effects not cleared )J+vmY~&  
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停止付款payment stopped vkan+~H  
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支票毁损cheque mutilated  hM2^[8  
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汇款||寄钱to remit||to send money >G<AyS&z*  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter ^I9x@t  
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收款人a remittee 6sl*Ko[  
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国外汇票foreign Bill ~DcX}VCm  
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国内汇票inland Bill R%XbO~{u  
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跟单汇票documentary bill ]t]s/;9]K  
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空头汇票accommodation bill J\XYUs  
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原始汇票original bill eu~WFI  
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改写||换新票据renewed bill g +p?J.+  
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即期汇票sight bill||bill on demand d_L l,*J9  
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…days after date||…days after date…日后付款 =dUeQ?>t=  
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…months after date||…months after date…月后付款 8vK Z;  
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见票后…日付款…days after sight||…days sight zCj]mH`es'  
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见票后…月付款…months after sight||…months sight _kl.zw%  
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同组票据set of bills 2Q,e1'=  
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单张汇票sola of exchange||sole of exchange ([iMOE[D3  
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远期汇票usance bill||bill at usance 1XUsr;Wz  
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长期汇票long bill ?@6N EfQf  
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短期汇票short bill 7"wr8  
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逾期汇票overdue bill kUUey
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宽限日期days of grace jQ@z!GirT  
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电汇telegraphic transfer （T.T） $3zs?Fd`  
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邮汇postal order||postal note （Am.）||post office order||money order (4o_\&  
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本票promissory note （P/N） ;D&FZ|`(u  
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押汇负责书||押汇保证书letter of hypothecation k#NIY4
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副保||抵押品||付属担保物collateral security <]xG d!x$  
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担保书trust receipt||letter of indemnity s(jixAf  
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承兑||认付acceptance ~x^E kE  
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单张承兑general acceptance #{KYsDtvx  
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有条件承兑qualified acceptance E7X6Shng  
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附条件认付conditional acceptance 'Dw+k;RH  
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部分认付partial acceptance   Y1fcp_]m