[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。   jNhiY  
会计报表statement of account C#d.3t  
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往来帐目account current it.Lh'N;T  
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现在往来帐||存款额current accout YRa{6*M  
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销货帐account sales M3P
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共同计算帐项joint account 7DZxrVw  
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未决帐项outstanding account $c"byQ[3S  
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贷方帐项credit account||creditor account J<hqF4z  
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借方帐项debit account||debtor account omz%:'m`~  
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应付帐||应付未付帐account payable r9MS,KG8  
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应收帐||应收未收帐account receivable !|4fww  
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新交易||新帐new account ]JDKoA{S0  
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未决帐||老帐old account T:FaD V{  
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现金帐cash account ?e=3G4N  
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流水帐running account N"/J1   
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暂记帐||未定帐suspense account F:$*0!  
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过期帐||延滞帐overdue account||pastdue account GZxPh&BM?  
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杂项帐户sundry account C"SG':  
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详细帐单||明细表detail account H8
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呆帐bad account DpbprT7_  
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会计项目title of account _^ZBSx09)  
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会计薄||帐薄account-book N({0"7  
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营业报告书||损益计算表account of budiness||business report 4s@oj  
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借贷细帐||交验帐account rendered zhZ!!b^6<  
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明细帐account stated 0<[g7BbR  
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与…银行开立一户头to open an account with _uL8TC^  
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与…银行建立交易to keep account with =G \N1E  
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继续记帐to keep account aY8QYK ;?^  

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与…有交易to have an account with GZ1c~uAu  
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作成会计帐||有往来帐项to make out an account with U|~I
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清算||清理债务to make up an account R ~?9+  
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清洁帐目||与…停止交易to close ones account with :>-&  
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结帐to close an account kYZj^tR  
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清理未付款to ask an account||to demand an account rqTsKrLe  
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结清差额to balance the account with iE#I^`^V  
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清算to settle an account||to liquidate an account||to square an account dmYgv^t
 
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审查帐目||监查帐目to audit an account "?>hQM1R  
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检查帐目to examine an account j>)yV@g/  
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转入A的帐户to charge the amount to As account .$zo_~ mR  
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以计帐方式付款to pay on account UF;iw  
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代理某人||为某人on ones account||on account of one vt(cC))  
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为自己计算||独立帐目on ones own account ok/{ w  
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由某人收益并负风险on ones account and risk||for ones account and risk |g!3f  
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由某人负担for ones account||for account of one B8NMo5a  
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按某人指示||列入某人帐户by order and for account of one mH9_HK.C  
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列入5月份帐目for May account q]wP^;\Jl  
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编入某中帐项下to pass to the account of||to place to the account of V]P%@<C  
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寄出清算书to send in an account||to send in render an account M5c~-}Ay  
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支票薄cheque book yc.9CT
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支票陈票人cheque drawer +K7oyZg  
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持票人cheque holder {!NXu  
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不记名支票cheque to bearer||bearer cheque 1[40\sM  
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记名支票||认人支票cheque to order OtZc;
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到期支票antedated cheque v&Oc,W  
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未到期支票postdated cheque -;j '=?  
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保付支票certified cheque Xsd+5="{N  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque 4x"9Wr=}  
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普通横线general crossing f7?IXDQ>!  
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特别横线special crossing ,dXJCX8so  
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空白支票blank cheque raJv $P  
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失效支票，过期支票stale cheque "wnN 0 p  
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普通支票open cheque u{5+hZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |syvtS{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =X
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支票换现金||兑现to cash a cheque +;bP .[Z  
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清理票款to clear a cheque }6!m Q  
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保证兑现to certify a cheque YnlZyw!  
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填写支票数额to fill up a cheque i-,_:z=J  
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支票上划线to cross a cheque T 3<2ds  
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开发支票to make out a cheque _2X6c,  
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签发支票，开立支票to draw a cheque||to issue a cheque 6 -BC/  
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透支支票to overdraw a cheque L:7 kp<E  
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背书支票to endorse a cheque EN5F*s@r  
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请付票款||清付票款to pay a cheque||to honour a cheque ]v#T9QQN  
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支票退票to dishonour a cheque NUh+ &M  
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拒付支票to refuse a cheque Bz? (?fyd  
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拒付支票to stop payment of a cheque %[on.Q'1]2  
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提示要求付款to present for payment +iw4>0pi  
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见票即付持票人payable to bearer lT_dzO  
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支付指定人payable to order 6S^JmYq  
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已过期||无效out of date||stale Lc0=5]D  
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请给出票人R/D||refer to drawer pzb`M'Z?C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds + aWcK6  
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文字与数字不一致words and figures differ &3:<WU:U  
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支票 D[`~=y(  
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时间已过account closed } wx(P3BHD  
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更改处应加盖印章alterations require initials @>`qf y?  
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时间已过effects not cleared t:n$ 9WB)  
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停止付款payment stopped R| XD#bG  
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支票毁损cheque mutilated zICrp  
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汇款||寄钱to remit||to send money {Rn*)D9  
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寄票供取款||支票支付to send a cheque for payment ps*iE=D  
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寄款人a remitter #4V->I  
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收款人a remittee o;>qsn8  
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国外汇票foreign Bill a!.Y@o5Ku  
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国内汇票inland Bill KON^  
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跟单汇票documentary bill L%Ms?`i,  
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空头汇票accommodation bill zL3I!& z2  
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原始汇票original bill I0G[K~gb  
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改写||换新票据renewed bill ()<?^lr33  
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即期汇票sight bill||bill on demand I")mg~f  
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…days after date||…days after date…日后付款 (Mw+SM3<  
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…months after date||…months after date…月后付款 K*M1$@5  
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见票后…日付款…days after sight||…days sight Y4[oa?G  
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见票后…月付款…months after sight||…months sight o* e'D7  
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同组票据set of bills wJu9.  
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单张汇票sola of exchange||sole of exchange 8EU/}Ym  
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远期汇票usance bill||bill at usance H;#C NB<e  
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长期汇票long bill WwUHHm<v  
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短期汇票short bill >u]9(o7I  
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逾期汇票overdue bill '=J|IN7WT  
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宽限日期days of grace +`!>lo{X  
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电汇telegraphic transfer （T.T） iDdR-T|  
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邮汇postal order||postal note （Am.）||post office order||money order 3,J{
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本票promissory note （P/N） f
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押汇负责书||押汇保证书letter of hypothecation y( UWh4?t  
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副保||抵押品||付属担保物collateral security O2xqNQ`d  
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担保书trust receipt||letter of indemnity 0^6} s1d_  
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承兑||认付acceptance ~+PKWs'}F  
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单张承兑general acceptance G0Z$p6z  
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有条件承兑qualified acceptance ^ '_Fd  
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附条件认付conditional acceptance dvglh?7d  
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部分认付partial acceptance   wQM( |@zE}