[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。   h
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会计报表statement of account
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往来帐目account current KqN;a i,F  
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现在往来帐||存款额current accout 4se6+oJe  
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销货帐account sales ZEp>~dn;  
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共同计算帐项joint account  >akC  
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未决帐项outstanding account 85f:!p  
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贷方帐项credit account||creditor account dB)-qL8,2  
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借方帐项debit account||debtor account ~?4BP%g-y  
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应付帐||应付未付帐account payable G|*&owJ  
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应收帐||应收未收帐account receivable Qgf\"s  
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新交易||新帐new account VJ8'T"^Hf  
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未决帐||老帐old account ]WzeJ"r {3  
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现金帐cash account }$'XV.  

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流水帐running account ^D]J68)#a  
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暂记帐||未定帐suspense account Y]_$+Si:NK  
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过期帐||延滞帐overdue account||pastdue account 2~4&4  
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杂项帐户sundry account 'Hzc"<2Y\  
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详细帐单||明细表detail account :5['V#(o  
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呆帐bad account ij|>hQC5i  
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会计项目title of account qp)Wt6 k?  
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会计薄||帐薄account-book *sZH3:  
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营业报告书||损益计算表account of budiness||business report |`
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借贷细帐||交验帐account rendered A)4XQF  
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明细帐account stated 122s7A  
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与…银行开立一户头to open an account with VH~YwO!x  
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与…银行建立交易to keep account with N6of$p'N  
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继续记帐to keep account mNacLkh[  
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与…有交易to have an account with >$ 9
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作成会计帐||有往来帐项to make out an account with r8eJ&-Yi{Z  
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清算||清理债务to make up an account '7PaJj=Nx  
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清洁帐目||与…停止交易to close ones account with rIJPg F  
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结帐to close an account *9$SFe|&n:  
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清理未付款to ask an account||to demand an account Y 0Fq
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结清差额to balance the account with e%L[bGW'  
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清算to settle an account||to liquidate an account||to square an account '!`\!=j-`  
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审查帐目||监查帐目to audit an account 86 e13MF  
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检查帐目to examine an account $7DW-TA  
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转入A的帐户to charge the amount to As account :R=6Ku>  
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以计帐方式付款to pay on account s. A}ydtt  
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代理某人||为某人on ones account||on account of one ~>u|7M$(  
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为自己计算||独立帐目on ones own account !P=Cv=  
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由某人收益并负风险on ones account and risk||for ones account and risk cZ:jht  
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由某人负担for ones account||for account of one y'!
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按某人指示||列入某人帐户by order and for account of one x5Lbe5/P  
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列入5月份帐目for May account -[-oz0`Sl{  
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编入某中帐项下to pass to the account of||to place to the account of z:#]P0  
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寄出清算书to send in an account||to send in render an account JFm@j
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支票薄cheque book ?`U_|Yo  
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支票陈票人cheque drawer V@`b7GM  
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持票人cheque holder p<r<Y%  
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不记名支票cheque to bearer||bearer cheque _C/|<Ot:  
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记名支票||认人支票cheque to order ?l9sj]^w  
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到期支票antedated cheque #AGO~#aK  
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未到期支票postdated cheque x *I'Ar  
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保付支票certified cheque }U_^zQfaj  
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未获兑现支票，退票returned cheque 2.Vrh@FNRo  
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横线支票crossed cheque ` 7iA?;  
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普通横线general crossing W8g13oAu"  
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特别横线special crossing 7I[[S!((s  
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空白支票blank cheque 5>9Q<*  
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失效支票，过期支票stale cheque rd->@s|4mT  
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普通支票open cheque KcV "<9rE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !6|_`l>G,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p_Xfj2E4c  
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支票换现金||兑现to cash a cheque PNAvT$0LaZ  
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清理票款to clear a cheque Kc]cJ`P4.  
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保证兑现to certify a cheque +DSbr5"VlB  
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填写支票数额to fill up a cheque [UkcG9  
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支票上划线to cross a cheque Y_*KAr'{P  
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开发支票to make out a cheque 1N _"Mm{  
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签发支票，开立支票to draw a cheque||to issue a cheque h(q4 B ~  
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透支支票to overdraw a cheque im<!JMI  
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背书支票to endorse a cheque t#M[w|5?  
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请付票款||清付票款to pay a cheque||to honour a cheque 9J%O$sF  
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支票退票to dishonour a cheque ly!3
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拒付支票to refuse a cheque $igMk'%Nmb  
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拒付支票to stop payment of a cheque U#Kw+slM  
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提示要求付款to present for payment ]mJ9CP8P1c  
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见票即付持票人payable to bearer +7"UF) ~k  
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支付指定人payable to order zxv y&  
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已过期||无效out of date||stale DS|x*w'I  
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请给出票人R/D||refer to drawer ,+Ya'4x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kYS\TMt,C  
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文字与数字不一致words and figures differ A[88IMZs  
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支票 2JHF*zvO-  
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时间已过account closed ]w8h# p  
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更改处应加盖印章alterations require initials ijNI6_eU  
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时间已过effects not cleared .w~L0(  
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停止付款payment stopped `O,"mm^@U  
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支票毁损cheque mutilated -uK@2}NZ  
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汇款||寄钱to remit||to send money 4kLTKm:G  
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寄票供取款||支票支付to send a cheque for payment #mv~1tL  
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寄款人a remitter rOq>jv y  
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收款人a remittee {B\lk:"X  
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国外汇票foreign Bill k v3V|  
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国内汇票inland Bill Fm.IRu<\`  
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跟单汇票documentary bill <3aW3i/jTc  
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空头汇票accommodation bill 5},kXXN{+  
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原始汇票original bill |h1Y3  
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改写||换新票据renewed bill 0Fm,F&12  
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即期汇票sight bill||bill on demand cn!Y7LVr  
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…days after date||…days after date…日后付款 #AUz.WHD  
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…months after date||…months after date…月后付款 u9%)_Q!14  
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见票后…日付款…days after sight||…days sight BPzlt  
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见票后…月付款…months after sight||…months sight bfjtNF
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同组票据set of bills 55T c  
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单张汇票sola of exchange||sole of exchange q9&d24|  
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远期汇票usance bill||bill at usance l1qWl  
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长期汇票long bill woqP&8a  
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短期汇票short bill w<]Wg^dyQ  
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逾期汇票overdue bill x-_!I>l&  
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宽限日期days of grace v* nX  
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电汇telegraphic transfer （T.T） /L1qdkG  
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邮汇postal order||postal note （Am.）||post office order||money order l}?'U  
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本票promissory note （P/N） $e! i4pM  
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押汇负责书||押汇保证书letter of hypothecation .s_wP  
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副保||抵押品||付属担保物collateral security K@6tI~un  
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担保书trust receipt||letter of indemnity @Zs}8YhC  
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承兑||认付acceptance MS6^= ["  
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单张承兑general acceptance b0i]T?#  
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有条件承兑qualified acceptance k[N46=u  
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附条件认付conditional acceptance S*:b\{[f>  
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部分认付partial acceptance   "qb3\0O