[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。   *1_A$14l  
会计报表statement of account *.
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往来帐目account current Q3x.qz  
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现在往来帐||存款额current accout 6Q9S~YYq  
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销货帐account sales U`ELd:   
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共同计算帐项joint account *5;#+%A  
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未决帐项outstanding account <US!XMrCg  
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贷方帐项credit account||creditor account .R{P%r  
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借方帐项debit account||debtor account e5fzV.'5  
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应付帐||应付未付帐account payable W=T,hOyh<W  
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应收帐||应收未收帐account receivable Tof H=d  
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新交易||新帐new account {F+i L&e)  
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未决帐||老帐old account \d{S3\7  
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现金帐cash account @^kt[$X;  
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流水帐running account C!}9[X!7@:  
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暂记帐||未定帐suspense account +=A53V[C  
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过期帐||延滞帐overdue account||pastdue account ..hD_k  
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杂项帐户sundry account J 4OgV?  
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详细帐单||明细表detail account u$?t |Ll  
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呆帐bad account N^{+1u7  
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会计项目title of account +Tw]u`  
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会计薄||帐薄account-book vCh/%7+  
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营业报告书||损益计算表account of budiness||business report =whYo?cE(  
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借贷细帐||交验帐account rendered 4D-4BxN*  
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明细帐account stated $ h( B2  
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与…银行开立一户头to open an account with <) `?s  
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与…银行建立交易to keep account with |NZVm}T  
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继续记帐to keep account voHFU#Z$  
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与…有交易to have an account with @m=xCg.Z  
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作成会计帐||有往来帐项to make out an account with c=}#8d.  
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清算||清理债务to make up an account yLI)bn!"  
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清洁帐目||与…停止交易to close ones account with =V@5W[bV  
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结帐to close an account x]Nk T  
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清理未付款to ask an account||to demand an account EC4RA'Bg1k  
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结清差额to balance the account with 1$*ZN4
 
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清算to settle an account||to liquidate an account||to square an account h}k/okG  
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审查帐目||监查帐目to audit an account 2k}" 52  
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检查帐目to examine an account JYt)4mOo  
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转入A的帐户to charge the amount to As account }W:Rg}v  
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以计帐方式付款to pay on account TJHab;7F  
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代理某人||为某人on ones account||on account of one xH\#:DLY  
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为自己计算||独立帐目on ones own account m0I)_R#X[  
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由某人收益并负风险on ones account and risk||for ones account and risk /E/Z0<l7  
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由某人负担for ones account||for account of one Dsl,(qm5  
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按某人指示||列入某人帐户by order and for account of one LFzL{rny!U  
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列入5月份帐目for May account *LaL('.>  
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编入某中帐项下to pass to the account of||to place to the account of G`/5=  
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寄出清算书to send in an account||to send in render an account \jkMnS6FvL  
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支票薄cheque book u8w4e!rKo6  
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支票陈票人cheque drawer ;?{N=x8  
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持票人cheque holder lU
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不记名支票cheque to bearer||bearer cheque c%jW'  
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记名支票||认人支票cheque to order
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到期支票antedated cheque wN+3OPM  
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未到期支票postdated cheque <Z>p1S  
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保付支票certified cheque !4/s|b
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未获兑现支票，退票returned cheque dsUt[z1w5  
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横线支票crossed cheque Ec/-f`8  
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普通横线general crossing -Wt (t2  
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特别横线special crossing VGVb3@  
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空白支票blank cheque mC,:.d  
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失效支票，过期支票stale cheque M
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普通支票open cheque :rdnb=n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h%[1V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xfFsW^w  
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支票换现金||兑现to cash a cheque j
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清理票款to clear a cheque q Xj]O3 mm  
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保证兑现to certify a cheque 8n~
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填写支票数额to fill up a cheque ])v WvNx  
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支票上划线to cross a cheque in>.Tax*  
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开发支票to make out a cheque 8;+dlWp  
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签发支票，开立支票to draw a cheque||to issue a cheque ps&p|  
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透支支票to overdraw a cheque !`qw"i  
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背书支票to endorse a cheque -s,guW |  
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请付票款||清付票款to pay a cheque||to honour a cheque US2Tdmy@05  
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支票退票to dishonour a cheque 0?/vcsO  
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拒付支票to refuse a cheque AiOz1Er  
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拒付支票to stop payment of a cheque h$#zuqm  
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提示要求付款to present for payment Z rm!,qs  
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见票即付持票人payable to bearer d_w^u|(K  
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支付指定人payable to order 3oE3bBj  
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已过期||无效out of date||stale ptvM>zw'~g  
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请给出票人R/D||refer to drawer x39 n7+j4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &bw ``e&c  
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文字与数字不一致words and figures differ b{i7FRR>o4  
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支票 7.DAwx.HYK  
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时间已过account closed L?~-<k  
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更改处应加盖印章alterations require initials +(9qAB7  
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时间已过effects not cleared 2 - ?  
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停止付款payment stopped Z-BPC|e  
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支票毁损cheque mutilated 8LouCv(>  
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汇款||寄钱to remit||to send money TtaVvaz~>  
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寄票供取款||支票支付to send a cheque for payment 5I(gP  
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寄款人a remitter $A/$M\:  
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收款人a remittee 'nFqq:2Xa  
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国外汇票foreign Bill 6jRUkI-!  
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国内汇票inland Bill W&U Nk,  
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跟单汇票documentary bill 6BJPQdqSl  
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空头汇票accommodation bill Ba\l`$%X  
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原始汇票original bill <Cvlz^K[  
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改写||换新票据renewed bill A(mU,^  
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即期汇票sight bill||bill on demand D! 1oYr  
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…days after date||…days after date…日后付款 l)glT]G3+  
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…months after date||…months after date…月后付款 =8r%zLDw  

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见票后…日付款…days after sight||…days sight ?*
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见票后…月付款…months after sight||…months sight vs/.'yD/C  
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同组票据set of bills x1\,WOrmK  
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单张汇票sola of exchange||sole of exchange , ~-"EQT  
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远期汇票usance bill||bill at usance 0*MY4r|-  
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长期汇票long bill wRn]  
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短期汇票short bill kh/n|2  
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逾期汇票overdue bill
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宽限日期days of grace GsG.9nd  
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电汇telegraphic transfer （T.T） Bb2;zOGdA  
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邮汇postal order||postal note （Am.）||post office order||money order ES[H^}|Gi  
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本票promissory note （P/N） ]zEa tY  
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押汇负责书||押汇保证书letter of hypothecation q(sEN!^L`  
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副保||抵押品||付属担保物collateral security u`I&&  
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担保书trust receipt||letter of indemnity ol QT r  
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承兑||认付acceptance {"T$jV:GB  
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单张承兑general acceptance bBwQ1,c$  
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有条件承兑qualified acceptance nBw4YDR!  
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附条件认付conditional acceptance LpCJfQ  
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部分认付partial acceptance   /Kcp9Qx