[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。   wZ#~+ }T  
会计报表statement of account }sm56}_  
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往来帐目account current Amq8q  
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现在往来帐||存款额current accout kgib$t_7  
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销货帐account sales 7xa@wa?!L  

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共同计算帐项joint account ps4Wwk(  
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未决帐项outstanding account QI^8b\36  
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贷方帐项credit account||creditor account ;Bc <u[G  
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借方帐项debit account||debtor account #+5mpDh  
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应付帐||应付未付帐account payable HZ`G)1&)  
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应收帐||应收未收帐account receivable W
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新交易||新帐new account !B38! L  
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未决帐||老帐old account {UVm0AeUq  
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现金帐cash account !-}*jm p<  
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流水帐running account ,0u0 '  
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暂记帐||未定帐suspense account Ac(Vw%  
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过期帐||延滞帐overdue account||pastdue account |@9I5Eg)iE  
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杂项帐户sundry account B*?PB]  
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详细帐单||明细表detail account tcdn"]#U  
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呆帐bad account ?cxK~Y\  
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会计项目title of account P+|8MT0  
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会计薄||帐薄account-book qxr&_r  
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营业报告书||损益计算表account of budiness||business report {mitF  
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借贷细帐||交验帐account rendered >Ga1p'8FtU  
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明细帐account stated J0! E@  
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与…银行开立一户头to open an account with Czxrn2p/  
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与…银行建立交易to keep account with B\&Ka<
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继续记帐to keep account mIo7 K5z{  
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与…有交易to have an account with y*(j{0yd  
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作成会计帐||有往来帐项to make out an account with 8m<<tv
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清算||清理债务to make up an account Ti'kn{ Zv  
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清洁帐目||与…停止交易to close ones account with 7k|(5P;  
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结帐to close an account [+z:^a1?V  
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清理未付款to ask an account||to demand an account R2W_/fsG  
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结清差额to balance the account with W<o0Z OO  
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清算to settle an account||to liquidate an account||to square an account ?%Fk0E#>2  
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审查帐目||监查帐目to audit an account =)8fE*[s  
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检查帐目to examine an account G9Tix\SpF  
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转入A的帐户to charge the amount to As account %WR"85  
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以计帐方式付款to pay on account \-ws[  
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代理某人||为某人on ones account||on account of one %$| k3[4V  
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为自己计算||独立帐目on ones own account v"~I( kf$  
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由某人收益并负风险on ones account and risk||for ones account and risk r0 C6Ww7u  
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由某人负担for ones account||for account of one |/s2AzDD  
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按某人指示||列入某人帐户by order and for account of one vK`h;  
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列入5月份帐目for May account <OSvRWP)  
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编入某中帐项下to pass to the account of||to place to the account of [;YBX]t  
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寄出清算书to send in an account||to send in render an account IF}c*uGj}  
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支票薄cheque book m@yVG|eP#  
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支票陈票人cheque drawer )Hm[j)YI  
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持票人cheque holder fYM6wYJ  
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不记名支票cheque to bearer||bearer cheque mX.3R+t  
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记名支票||认人支票cheque to order ]O=S2Q  
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到期支票antedated cheque O| 6\g>ew  
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未到期支票postdated cheque + >gbZ-S  
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保付支票certified cheque ^lc}FN  
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未获兑现支票，退票returned cheque iVi3 :7*  
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横线支票crossed cheque _[vdY|_  
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普通横线general crossing }#W`<,*rL.  
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特别横线special crossing q]i(CaKh  
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空白支票blank cheque &I}T<v{f  
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失效支票，过期支票stale cheque x*R8^BA]pR  
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普通支票open cheque i2FD1*=/?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O\4+_y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q$fRi[/L  
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支票换现金||兑现to cash a cheque c:ll
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清理票款to clear a cheque f8LrDR  
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保证兑现to certify a cheque JQ"`9RNb  
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填写支票数额to fill up a cheque 3!.H^v?  
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支票上划线to cross a cheque [lNqT1%]  
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开发支票to make out a cheque k_D4'(V:b  
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签发支票，开立支票to draw a cheque||to issue a cheque O{k89{  
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透支支票to overdraw a cheque 9VoDhsKk  
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背书支票to endorse a cheque Zm%VG(l  
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请付票款||清付票款to pay a cheque||to honour a cheque k}-yOP{  
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支票退票to dishonour a cheque vkd[:CC  
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拒付支票to refuse a cheque 4$yV
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拒付支票to stop payment of a cheque -Y*VgoK%  
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提示要求付款to present for payment D t.0YKF  
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见票即付持票人payable to bearer 7#QLtU  
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支付指定人payable to order (2U
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已过期||无效out of date||stale e # t3u_  
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请给出票人R/D||refer to drawer XC=%H'p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,Du@2w3Cq  
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文字与数字不一致words and figures differ j`O7=-  
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支票 iZ aeoy  
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时间已过account closed rz6uDJ"  
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更改处应加盖印章alterations require initials n-$VUo  
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时间已过effects not cleared 'B_\TU0 O  
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停止付款payment stopped $6T 3y8  
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支票毁损cheque mutilated 6-B 9na  
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汇款||寄钱to remit||to send money f6!D L<  
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寄票供取款||支票支付to send a cheque for payment 3LDsxE=N:q  
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寄款人a remitter / R
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收款人a remittee k%P;w1  
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国外汇票foreign Bill b.F^vv"]]  
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国内汇票inland Bill AW,OHSXh6  
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跟单汇票documentary bill _q?<at}y  
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空头汇票accommodation bill g~S)aU\:,  
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原始汇票original bill LfLFu9#:w  
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改写||换新票据renewed bill fNu'((J-  
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即期汇票sight bill||bill on demand =gh`JN6  
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…days after date||…days after date…日后付款 S8,Z;y  
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…months after date||…months after date…月后付款 sZ<9A Xk-E  
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见票后…日付款…days after sight||…days sight &w8)* T  
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见票后…月付款…months after sight||…months sight 3q:n'PC)C  
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同组票据set of bills R%D'`*+  
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单张汇票sola of exchange||sole of exchange 9`//^8G:=  

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远期汇票usance bill||bill at usance k67a'pmyJ  
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长期汇票long bill !\8 ;d8  
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短期汇票short bill #rO8Kf  
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逾期汇票overdue bill Z+j\a5d?,  
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宽限日期days of grace /&F,
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电汇telegraphic transfer （T.T） [aI ]y=v  
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邮汇postal order||postal note （Am.）||post office order||money order N]KxAttt  
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本票promissory note （P/N） D]c`B  
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押汇负责书||押汇保证书letter of hypothecation WTImRXK4  
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副保||抵押品||付属担保物collateral security >#,G}xf  
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担保书trust receipt||letter of indemnity }%Bl>M
  
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承兑||认付acceptance sdQkT#%y  
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单张承兑general acceptance wywQ<n  
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有条件承兑qualified acceptance V+I|1{@i0  
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附条件认付conditional acceptance +la2n(CAK  
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部分认付partial acceptance   H,N)4;F<c