[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。   P0Q]Ds|  
会计报表statement of account ^B>
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往来帐目account current k\ 2.\Lwb  
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现在往来帐||存款额current accout )1EF
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销货帐account sales c2tf7fkH  
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共同计算帐项joint account KKCzq |  
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未决帐项outstanding account i
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贷方帐项credit account||creditor account ]"*sp  
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借方帐项debit account||debtor account 77]6_  
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应付帐||应付未付帐account payable 4U;Zs3  
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应收帐||应收未收帐account receivable (oUh:w.]Gw  
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新交易||新帐new account HRG2sv T4t  
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未决帐||老帐old account G]$.bq[v  
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现金帐cash account |E(`9  
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流水帐running account 3[a&|!Yw  
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暂记帐||未定帐suspense account f\zu7,GU  
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过期帐||延滞帐overdue account||pastdue account 5?yc*mOZ  
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杂项帐户sundry account `:4bg1u  
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详细帐单||明细表detail account $yi[wwf4  
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呆帐bad account DH*=IzcJf  
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会计项目title of account _]/&NSk  
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会计薄||帐薄account-book q_gsYb  
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营业报告书||损益计算表account of budiness||business report Q|1X|_hs  
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借贷细帐||交验帐account rendered ;A3aUN;"I  
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明细帐account stated iJsa;|2/  
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与…银行开立一户头to open an account with e|~s'{3  
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与…银行建立交易to keep account with .:(N1n'>1  
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继续记帐to keep account Zt7G f  
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与…有交易to have an account with 0s%rd>3  
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作成会计帐||有往来帐项to make out an account with zV<vwIUrr  
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清算||清理债务to make up an account :: 2pDtMS  
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清洁帐目||与…停止交易to close ones account with _);;@T  
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结帐to close an account *z{.9z`  
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清理未付款to ask an account||to demand an account eK]$8l|LI  
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结清差额to balance the account with NxyrP**j  
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清算to settle an account||to liquidate an account||to square an account " ~X;u8m  
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审查帐目||监查帐目to audit an account dLtn,qCX0^  
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检查帐目to examine an account B9-Nb 4  
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转入A的帐户to charge the amount to As account I9 R\)3"  
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以计帐方式付款to pay on account %ys-y?r  
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代理某人||为某人on ones account||on account of one y.LJ5K$&a  
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为自己计算||独立帐目on ones own account DB^"iof
 
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由某人收益并负风险on ones account and risk||for ones account and risk R`RLq1WA  

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由某人负担for ones account||for account of one as{^~8B  
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按某人指示||列入某人帐户by order and for account of one Au6*hv3:  
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列入5月份帐目for May account yvgn}F{}  
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编入某中帐项下to pass to the account of||to place to the account of 9Q#eu~R  
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寄出清算书to send in an account||to send in render an account 6T}bD[h4?  
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支票薄cheque book 2>.2H  
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支票陈票人cheque drawer J{gqm  
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持票人cheque holder 1`tE Hu.  
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不记名支票cheque to bearer||bearer cheque T4dYC'z  
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记名支票||认人支票cheque to order oh '\,zpL  
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到期支票antedated cheque OE!:`Bo3T  
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未到期支票postdated cheque u"K-mr#$[o  
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保付支票certified cheque ny5= =C{9  
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未获兑现支票，退票returned cheque +igFIoHTM  
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横线支票crossed cheque @WX]K0$;  
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普通横线general crossing DJeP]  
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特别横线special crossing p+ymtPF  
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空白支票blank cheque XljiK8q;%  
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失效支票，过期支票stale cheque AigL:4[  
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普通支票open cheque /<Cl\q2 A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F;jl0)fBR=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FqiCzP4  
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支票换现金||兑现to cash a cheque )'M<q,@<(  
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清理票款to clear a cheque St/Hv[H'[E  
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保证兑现to certify a cheque pL>Q'{7s3  
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填写支票数额to fill up a cheque $k*E^~qT  
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支票上划线to cross a cheque =0`"T!1  
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开发支票to make out a cheque ;PI=jp  
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签发支票，开立支票to draw a cheque||to issue a cheque @DfjeS)u^  
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透支支票to overdraw a cheque dx}()i\@  
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背书支票to endorse a cheque jE2k\\<a  
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请付票款||清付票款to pay a cheque||to honour a cheque pNr3u   
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支票退票to dishonour a cheque a*6x^R;)  
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拒付支票to refuse a cheque ${ad[hs  
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拒付支票to stop payment of a cheque V' " p a  
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提示要求付款to present for payment k# ZO4  
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见票即付持票人payable to bearer B4pheKZ2  
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支付指定人payable to order =B4mi.;@i  
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已过期||无效out of date||stale ?o$6w(]''  
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请给出票人R/D||refer to drawer Hwklk9 U
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,xuqQ;JX  
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文字与数字不一致words and figures differ ]Hc`<P  
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支票 z If/jk  
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时间已过account closed M['8zN  
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更改处应加盖印章alterations require initials BOrfKtG\  
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时间已过effects not cleared &7,Kv0j}  
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停止付款payment stopped Z`o}xV  
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支票毁损cheque mutilated D@rOX(m  
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汇款||寄钱to remit||to send money [a53H$`\5  
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寄票供取款||支票支付to send a cheque for payment ?=dyU(  
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寄款人a remitter Mc>]ZAzr  
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收款人a remittee J Xo_l  
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国外汇票foreign Bill rV<yM$IA  
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国内汇票inland Bill bmr.EB/  
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跟单汇票documentary bill H[U$4 %t  
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空头汇票accommodation bill 5?kJ]:  
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原始汇票original bill |y)Rlb#d  
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改写||换新票据renewed bill 1Y$ gt  
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即期汇票sight bill||bill on demand }BlVL f%C  
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…days after date||…days after date…日后付款 dqwAQ-x  
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…months after date||…months after date…月后付款 9F845M  
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见票后…日付款…days after sight||…days sight @G+Hrd6  
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见票后…月付款…months after sight||…months sight !(~eeE}|lM  
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同组票据set of bills Eqc&iS~  
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单张汇票sola of exchange||sole of exchange lM`M70~  
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远期汇票usance bill||bill at usance (Gr8JpV  
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长期汇票long bill 6Qnerd%Ec  
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短期汇票short bill fgIzT!fyz  
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逾期汇票overdue bill Wew'bj   
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宽限日期days of grace Oya:{d&=  
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电汇telegraphic transfer （T.T） x>:~=#Vi  
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邮汇postal order||postal note （Am.）||post office order||money order bC*( ,n<'  
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本票promissory note （P/N） ;D.a |(Q  
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押汇负责书||押汇保证书letter of hypothecation ln4gkm<]t  
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副保||抵押品||付属担保物collateral security c6/+Ye = h  
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担保书trust receipt||letter of indemnity Mj&`Y gW5a  
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承兑||认付acceptance LpRl!\FY$  
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单张承兑general acceptance T%0vifoQ_$  
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有条件承兑qualified acceptance 99W-sV  
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附条件认付conditional acceptance t~_j+k0K#  
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部分认付partial acceptance   ^G:}%4