[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。   $'[q4wo<  
会计报表statement of account *
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往来帐目account current xnq><4  
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现在往来帐||存款额current accout {sC=J hs-  
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销货帐account sales -0,4egj3  
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共同计算帐项joint account -'C!"\%  
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未决帐项outstanding account Eqphd!\#6  
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贷方帐项credit account||creditor account 5iWe-xQ>  
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借方帐项debit account||debtor account WaYO1
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应付帐||应付未付帐account payable ~5t?C<wo  

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应收帐||应收未收帐account receivable \X@IkL$r  
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新交易||新帐new account kukaim>K  
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未决帐||老帐old account R`C.ha  
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现金帐cash account qP`?M\!O  
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流水帐running account d H_2o  
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暂记帐||未定帐suspense account !47A$sQ  
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过期帐||延滞帐overdue account||pastdue account K-
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杂项帐户sundry account r1hD %a  
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详细帐单||明细表detail account Fi k@hu  
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呆帐bad account [Z% l.  
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会计项目title of account m^c%]5$  
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会计薄||帐薄account-book e Ri!\Fx  
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营业报告书||损益计算表account of budiness||business report =yo=q)W  
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借贷细帐||交验帐account rendered lWIv(%/@  
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明细帐account stated #[C< J#;  
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与…银行开立一户头to open an account with [6tR&D#K  
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与…银行建立交易to keep account with Mn-<51.%  
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继续记帐to keep account xqU^I5Z  
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与…有交易to have an account with !Q[;5Lqt  
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作成会计帐||有往来帐项to make out an account with a Yqqq|  
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清算||清理债务to make up an account ]w5ji  
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清洁帐目||与…停止交易to close ones account with LqM
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结帐to close an account $z~jnc  
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清理未付款to ask an account||to demand an account ]Fb8.q5(Y  
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结清差额to balance the account with Ky=(urAd  
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清算to settle an account||to liquidate an account||to square an account )G}sb*+v?  
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审查帐目||监查帐目to audit an account 2 rbX8Y  
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检查帐目to examine an account ;igEIGR  
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转入A的帐户to charge the amount to As account Z&2 &wD  
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以计帐方式付款to pay on account PW(_yB;  
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代理某人||为某人on ones account||on account of one B8P@D"u  
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为自己计算||独立帐目on ones own account T%z!+/=&^  
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由某人收益并负风险on ones account and risk||for ones account and risk 3RY|l?n>  
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由某人负担for ones account||for account of one C/grrw  
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按某人指示||列入某人帐户by order and for account of one r;5 AY  
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列入5月份帐目for May account =qVAvo'  
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编入某中帐项下to pass to the account of||to place to the account of o9(#KC?3  
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寄出清算书to send in an account||to send in render an account /Wta$!X{-  
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支票薄cheque book _^,[
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支票陈票人cheque drawer ~>wq;T:=  
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持票人cheque holder YH:W]  
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不记名支票cheque to bearer||bearer cheque 4$#ia F  
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记名支票||认人支票cheque to order '@1Q x~*]e  
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到期支票antedated cheque 1QdB`8in  
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未到期支票postdated cheque R,k[
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保付支票certified cheque '$&(+>)z`  
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未获兑现支票，退票returned cheque 0yEyt7 ~@  
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横线支票crossed cheque 7G #e~,M5  
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普通横线general crossing ur_" m+  
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特别横线special crossing YuZ   
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空白支票blank cheque Hw-oh?=  
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失效支票，过期支票stale cheque _1bd)L&dF  
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普通支票open cheque [A/+tv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <'yC:HeAwD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \:^n-D*fX  
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支票换现金||兑现to cash a cheque dK`O,[}  
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清理票款to clear a cheque
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保证兑现to certify a cheque DY27'`n6  
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填写支票数额to fill up a cheque K&oO+G^f  
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支票上划线to cross a cheque VL1z$<vVXt  
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开发支票to make out a cheque ,;& PKY  
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签发支票，开立支票to draw a cheque||to issue a cheque "qp_*Y  
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透支支票to overdraw a cheque )y Y;%
 
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背书支票to endorse a cheque Q)dns)_x  
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请付票款||清付票款to pay a cheque||to honour a cheque M_uij$1-  
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支票退票to dishonour a cheque v2g+oKO]  
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拒付支票to refuse a cheque Fje%hcV  
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拒付支票to stop payment of a cheque 2%H(a)  
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提示要求付款to present for payment #d(r^U#I  
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见票即付持票人payable to bearer OkXOV   
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支付指定人payable to order aKZD4;  
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已过期||无效out of date||stale  QkAwG[4  
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请给出票人R/D||refer to drawer ya=51~ by"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e^TF.D?RS  
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文字与数字不一致words and figures differ d8I/7 ;F X  
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支票 EQ -\tWY  
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时间已过account closed o-_a0j  
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更改处应加盖印章alterations require initials c-F&4V  
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时间已过effects not cleared eJ'ojc3  
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停止付款payment stopped JT+P>\\];'  
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支票毁损cheque mutilated eM}Xn^}  
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汇款||寄钱to remit||to send money 3c)LBM  
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寄票供取款||支票支付to send a cheque for payment ZHT.+X:_  
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寄款人a remitter fqi5 84  
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收款人a remittee "-9YvB#  
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国外汇票foreign Bill \6o ~ i  
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国内汇票inland Bill rei<{woX  
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跟单汇票documentary bill c7' Pzb)'  
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空头汇票accommodation bill -C\m'
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原始汇票original bill 8u>E(Vmpu  
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改写||换新票据renewed bill )+{'p0  
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即期汇票sight bill||bill on demand tL D.e  
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…days after date||…days after date…日后付款 k*M1m'1  
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…months after date||…months after date…月后付款 TzVNZDQ`Jl  
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见票后…日付款…days after sight||…days sight /+%1Kq.hP  
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见票后…月付款…months after sight||…months sight lepgmQ|oY  
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同组票据set of bills C%l~qf1n  
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单张汇票sola of exchange||sole of exchange $$`}b^,/  
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远期汇票usance bill||bill at usance (Zx;GS  
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长期汇票long bill VMsAT3^w  
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短期汇票short bill @:X~^K.  
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逾期汇票overdue bill DM"`If%3j  
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宽限日期days of grace |{<g-)  
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电汇telegraphic transfer （T.T） UPA))Iv>  
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邮汇postal order||postal note （Am.）||post office order||money order 3L/>=I{5  
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本票promissory note （P/N） %BC*h}KGH  
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押汇负责书||押汇保证书letter of hypothecation >n{(2bcFs  
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副保||抵押品||付属担保物collateral security UXnd~DA  
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担保书trust receipt||letter of indemnity [89#8|+  
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承兑||认付acceptance 7_?:R2]n  
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单张承兑general acceptance [j`It4^nC  
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有条件承兑qualified acceptance EL;IrtU  
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附条件认付conditional acceptance -"UK NB!  
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部分认付partial acceptance   ]3BTL7r