[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。   }8POm#  
会计报表statement of account a9UXg<4  
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往来帐目account current tJybR"NQ  
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现在往来帐||存款额current accout #=VYq4B=  
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销货帐account sales fvcS=nR
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共同计算帐项joint account DY 9]$h*y  
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未决帐项outstanding account NcP/W>lN  
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贷方帐项credit account||creditor account : nQlS  
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借方帐项debit account||debtor account ATl?./Tu  
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应付帐||应付未付帐account payable l6y}>]  
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应收帐||应收未收帐account receivable o`,~#P|  
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新交易||新帐new account ;~EQS.Qp  
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未决帐||老帐old account I70c,4_G  
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现金帐cash account ;^5k_\  
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流水帐running account d )O^(y1r  
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暂记帐||未定帐suspense account TI4Hu,rc  
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过期帐||延滞帐overdue account||pastdue account _x!idf  
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杂项帐户sundry account #i[:oC6m:  
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详细帐单||明细表detail account Io1j%T#ZT  
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呆帐bad account #ES[),+|mB  
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会计项目title of account Qt>K{ >9Cf  
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会计薄||帐薄account-book &h-_|N  
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营业报告书||损益计算表account of budiness||business report Ti%MOYNCv  
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借贷细帐||交验帐account rendered *;fTiL  
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明细帐account stated >)kKP8l7  
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与…银行开立一户头to open an account with xMJ-=  
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与…银行建立交易to keep account with -9b=-K.y  
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继续记帐to keep account 9@*pC@I)  
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与…有交易to have an account with U,WOP7z  
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作成会计帐||有往来帐项to make out an account with T|
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清算||清理债务to make up an account Y=XDN:  
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清洁帐目||与…停止交易to close ones account with jJ2rfdfj  
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结帐to close an account qz`-?,pF  
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清理未付款to ask an account||to demand an account =v3o)lU  
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结清差额to balance the account with (Aw@}!  
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清算to settle an account||to liquidate an account||to square an account 3cJ'tRsp<  
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审查帐目||监查帐目to audit an account Ox)<"8M  

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检查帐目to examine an account 'l < #;{  
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转入A的帐户to charge the amount to As account zW`Hqt;  
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以计帐方式付款to pay on account dsX"S;`v  
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代理某人||为某人on ones account||on account of one M[985bl  
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为自己计算||独立帐目on ones own account uBG!R
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由某人收益并负风险on ones account and risk||for ones account and risk U^}7DJ  
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由某人负担for ones account||for account of one ByE@4+9  
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按某人指示||列入某人帐户by order and for account of one `\##M=  
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列入5月份帐目for May account ;Mmu}  
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编入某中帐项下to pass to the account of||to place to the account of ;P<h9(  
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寄出清算书to send in an account||to send in render an account 
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支票薄cheque book 'Jek< 5  
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支票陈票人cheque drawer UFZOu%Y  
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持票人cheque holder EhKG"Lb+  
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不记名支票cheque to bearer||bearer cheque b{&'r~

 
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记名支票||认人支票cheque to order |bQF.n_  
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到期支票antedated cheque RnC+]J+?4  
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未到期支票postdated cheque XgXXBKf$  
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保付支票certified cheque 4*o?2P$Q  
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未获兑现支票，退票returned cheque >hSu1s:  
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横线支票crossed cheque m6^#pqSL  
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普通横线general crossing G; exH$y  
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特别横线special crossing #*w)rGkU2  
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空白支票blank cheque Z]tQmV8e  
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失效支票，过期支票stale cheque 5 }w   
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普通支票open cheque dKD:mU",M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E^c*x^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FIVC~LDd  
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支票换现金||兑现to cash a cheque ZvT>A#R;l~  
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清理票款to clear a cheque  E]m?R 4  
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保证兑现to certify a cheque "dDrw ]P;  
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填写支票数额to fill up a cheque S
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支票上划线to cross a cheque dkCUU  
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开发支票to make out a cheque XGC\6?L~  
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签发支票，开立支票to draw a cheque||to issue a cheque :E~rve'  
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透支支票to overdraw a cheque PR$;*|@  
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背书支票to endorse a cheque Myiv#rQ)  
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请付票款||清付票款to pay a cheque||to honour a cheque ]Zc|<f;  
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支票退票to dishonour a cheque +FqE fY4j  
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拒付支票to refuse a cheque *`
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拒付支票to stop payment of a cheque s:"Sbml  
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提示要求付款to present for payment (A6~mi r!  
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见票即付持票人payable to bearer Hy[: _E  
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支付指定人payable to order %sr- xE  
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已过期||无效out of date||stale tMiIlf!>p  
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请给出票人R/D||refer to drawer `/P/2{,~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tZ9i/=S  
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文字与数字不一致words and figures differ &S*~EM.l8  
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支票 +hmFFQQ}  
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时间已过account closed XTJD>  
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更改处应加盖印章alterations require initials EX`P(=zD  
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时间已过effects not cleared /8h=6"  
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停止付款payment stopped ((k"*f2%  
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支票毁损cheque mutilated !.]JiT'o  
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汇款||寄钱to remit||to send money V0\[|E;F  
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寄票供取款||支票支付to send a cheque for payment +T+@g8S  
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寄款人a remitter !L
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收款人a remittee Z4j 6z>qE  
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国外汇票foreign Bill WlMcEje  
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国内汇票inland Bill ?{{w[U6NE  
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跟单汇票documentary bill ^OR0Vp>L  
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空头汇票accommodation bill 7F
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原始汇票original bill kN1MPd4Yh  
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改写||换新票据renewed bill *z=_sD?1  
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即期汇票sight bill||bill on demand h vd}l8  
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…days after date||…days after date…日后付款 %`vzQt`>  
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…months after date||…months after date…月后付款 i=8iK#2 h  
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见票后…日付款…days after sight||…days sight ^[L(kHOGzk  
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见票后…月付款…months after sight||…months sight ^E ! v D  
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同组票据set of bills |.IH4 K  
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单张汇票sola of exchange||sole of exchange +8=$-E=  
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远期汇票usance bill||bill at usance 0P^h6Vat  
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长期汇票long bill _`$LdqgE  
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短期汇票short bill ;`9f<d#\  
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逾期汇票overdue bill @nxo Bc !P  
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宽限日期days of grace r@r%qkh(.@  
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电汇telegraphic transfer （T.T） vG& >-
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邮汇postal order||postal note （Am.）||post office order||money order x"W~m.y$h  
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本票promissory note （P/N） WxdQ^#AE  
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押汇负责书||押汇保证书letter of hypothecation ^<]'?4m]  
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副保||抵押品||付属担保物collateral security Jx*cq;`Vee  
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担保书trust receipt||letter of indemnity S"A l[{  
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承兑||认付acceptance &|SWy 2N  
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单张承兑general acceptance 8K8u|]i  
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有条件承兑qualified acceptance ~cz}C("Z  
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附条件认付conditional acceptance 0'q4=!l  
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部分认付partial acceptance   j:9M${~