[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。   #7;
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会计报表statement of account <^s31.&p  
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往来帐目account current I`{3I-E  
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现在往来帐||存款额current accout iM
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销货帐account sales ge`GQ>  
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共同计算帐项joint account +cfcr*  
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未决帐项outstanding account `h'+4  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account JDf>Qg{  
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应付帐||应付未付帐account payable ^EiU>  
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应收帐||应收未收帐account receivable Z,"4f*2  
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新交易||新帐new account j^=Eu r/  
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未决帐||老帐old account D\G.p |9=  
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现金帐cash account WzstO}?P(  
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流水帐running account (o*YGYC  
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暂记帐||未定帐suspense account |K_%]1*riC  
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过期帐||延滞帐overdue account||pastdue account F%<*a ,m6g  
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杂项帐户sundry account MO$yst?fK  
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详细帐单||明细表detail account k6M D3c  
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呆帐bad account Yw#fQFm  
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会计项目title of account ;&< N1  
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会计薄||帐薄account-book g;=VuQuP|  
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营业报告书||损益计算表account of budiness||business report HSysME1X:/  
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借贷细帐||交验帐account rendered ('J@GTe@xj  
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明细帐account stated jUM'f24  
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与…银行开立一户头to open an account with OY}FtGy  
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与…银行建立交易to keep account with 4 9N.P;b  
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继续记帐to keep account Hc'Pp{| X  
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与…有交易to have an account with V5(_7b#z``  
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作成会计帐||有往来帐项to make out an account with R`@T<ob)  
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清算||清理债务to make up an account BzS4:e<  
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清洁帐目||与…停止交易to close ones account with ]TT >3"Dw7  
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结帐to close an account x4_MbUe  
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清理未付款to ask an account||to demand an account Xd%qebK  
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结清差额to balance the account with 3eE=>E 4,  
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清算to settle an account||to liquidate an account||to square an account je^VJ&ac  
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审查帐目||监查帐目to audit an account ?@4Mt2Z\  
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检查帐目to examine an account nrKAK^  
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转入A的帐户to charge the amount to As account g@^y$wt  
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以计帐方式付款to pay on account \JM6zR^Ef  
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代理某人||为某人on ones account||on account of one 'O)v@p "  
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为自己计算||独立帐目on ones own account f4 S:L&  
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由某人收益并负风险on ones account and risk||for ones account and risk VYb,Hmm>kC  
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由某人负担for ones account||for account of one ;xiN<f4B  
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按某人指示||列入某人帐户by order and for account of one 4ct-K)Ris  
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列入5月份帐目for May account C'[4jz0xF  
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编入某中帐项下to pass to the account of||to place to the account of wqDf\k}'v  
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寄出清算书to send in an account||to send in render an account 3\Xk)a_  
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支票薄cheque book W^3 Jg2gE  
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支票陈票人cheque drawer }R+#> P  
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持票人cheque holder %G(VYCeK  
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不记名支票cheque to bearer||bearer cheque ;V~x[J|x  
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记名支票||认人支票cheque to order R(0[bMr3Q  
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到期支票antedated cheque &I ~'2mpk  
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未到期支票postdated cheque pWE(?d_M{G  
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保付支票certified cheque ASEKP(]v  
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未获兑现支票，退票returned cheque nT:<_'!  
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横线支票crossed cheque :s+?"'DP  
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普通横线general crossing LR.]&(kyd  
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特别横线special crossing a'HHUii=  
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空白支票blank cheque }t(5n$go6  
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失效支票，过期支票stale cheque 1:7fV@jw  
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普通支票open cheque ,*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 sw1gpkX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Su@V
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支票换现金||兑现to cash a cheque wmbG$T%k  
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清理票款to clear a cheque @QpL*F  
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保证兑现to certify a cheque m(xyEU  
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填写支票数额to fill up a cheque H2g#'SK@  
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支票上划线to cross a cheque n|.>41bJ  
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开发支票to make out a cheque ^5!"[RB\  
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签发支票，开立支票to draw a cheque||to issue a cheque $Vs5d=
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透支支票to overdraw a cheque h=au`o&CG  
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背书支票to endorse a cheque }v F=XA  
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请付票款||清付票款to pay a cheque||to honour a cheque o(i?_4E  
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支票退票to dishonour a cheque q"g4fzCD  
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拒付支票to refuse a cheque !*k'3rKOW  
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拒付支票to stop payment of a cheque FePWr7Ze  
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提示要求付款to present for payment 5.Nc6$ N  
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见票即付持票人payable to bearer -A"0mS8L  
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支付指定人payable to order ALR`z~1  
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已过期||无效out of date||stale hQJ- ~  
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请给出票人R/D||refer to drawer  {0} Q5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <:0d%YB)  
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文字与数字不一致words and figures differ p( [FZ  
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支票 :P\RiaZAT  
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时间已过account closed TSYe~)I  
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更改处应加盖印章alterations require initials kF"G {5  
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时间已过effects not cleared { BDUl3T  
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停止付款payment stopped JNgl  
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支票毁损cheque mutilated #Q_ d  
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汇款||寄钱to remit||to send money ;K<W<v5m0N  
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寄票供取款||支票支付to send a cheque for payment :f58JLX  
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寄款人a remitter lCMU{)  
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收款人a remittee b
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国外汇票foreign Bill } h pTS_  
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国内汇票inland Bill C 9:5c@G  
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跟单汇票documentary bill AmmUoS\
 
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空头汇票accommodation bill :. ja~Q  
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原始汇票original bill Nn;p1n dN  
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改写||换新票据renewed bill -K K)}I`  
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即期汇票sight bill||bill on demand \D37l_  
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…days after date||…days after date…日后付款 _XqD3?yH4  
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…months after date||…months after date…月后付款 'v"{frh  
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见票后…日付款…days after sight||…days sight ~#b&UR  
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见票后…月付款…months after sight||…months sight c?NXX&  
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同组票据set of bills 9Xg+$/  
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单张汇票sola of exchange||sole of exchange ad1%"~1  
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远期汇票usance bill||bill at usance vElVw. P  
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长期汇票long bill G6N$^HkW?  
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短期汇票short bill sz'IGy%  
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逾期汇票overdue bill HrUQ X4  
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宽限日期days of grace m8q3Pp  
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电汇telegraphic transfer （T.T） B*+3A!{s  
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邮汇postal order||postal note （Am.）||post office order||money order 'Jb6CRn  
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本票promissory note （P/N） &^C<J  
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押汇负责书||押汇保证书letter of hypothecation paUlp7x  
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副保||抵押品||付属担保物collateral security 6t0!a@t  
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担保书trust receipt||letter of indemnity OC|9~B1  
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承兑||认付acceptance U2*g9Es  
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单张承兑general acceptance B
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有条件承兑qualified acceptance pKf]&?FX
 
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附条件认付conditional acceptance m_Owe/BC#m  
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部分认付partial acceptance   ^goa$uxU