[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。   Eb.k:8?Tn  
会计报表statement of account q37d:Hp  
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往来帐目account current ^Yg}>?0  
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现在往来帐||存款额current accout DYej<T'?3  
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销货帐account sales sO$X5S C9
 
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共同计算帐项joint account 5!V%0EQqw  
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未决帐项outstanding account 5u=$m^@{  
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贷方帐项credit account||creditor account +rWcfXOHM  
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借方帐项debit account||debtor account w:HRzU>  
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应付帐||应付未付帐account payable W'! I+nh  
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应收帐||应收未收帐account receivable TW~%1G_v  
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新交易||新帐new account JsK_q9]$e  
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未决帐||老帐old account oZ\zi> Y,  
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现金帐cash account +HkEbR'G0  
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流水帐running account <[A;i  
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暂记帐||未定帐suspense account WXFCe@  
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过期帐||延滞帐overdue account||pastdue account  Q5
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杂项帐户sundry account cpu|tK.t  
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详细帐单||明细表detail account S.|%dz  
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呆帐bad account %`0*KMO3  
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会计项目title of account QRHM#v S  
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会计薄||帐薄account-book s)}EMDY  
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营业报告书||损益计算表account of budiness||business report , %A2wV  
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借贷细帐||交验帐account rendered 1?{w~cF}  
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明细帐account stated nmoC(| r  
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与…银行开立一户头to open an account with 3yu,qb'"&  
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与…银行建立交易to keep account with E[M.q;rM  
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继续记帐to keep account +?+iVLr!l}  
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与…有交易to have an account with jN{+$ @cI  
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作成会计帐||有往来帐项to make out an account with >/7[HhBT  
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清算||清理债务to make up an account "2GssBa  
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清洁帐目||与…停止交易to close ones account with -bp7X{&  
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结帐to close an account :+UahwiRD"  
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清理未付款to ask an account||to demand an account y-vQ4G5F|  
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结清差额to balance the account with \O+Hmi^  
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清算to settle an account||to liquidate an account||to square an account ePe/@g1K*  
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审查帐目||监查帐目to audit an account AHdh
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检查帐目to examine an account d1n*wVl  
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转入A的帐户to charge the amount to As account K6e_RzP,.w  
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以计帐方式付款to pay on account B&4NdL/  
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代理某人||为某人on ones account||on account of one SZm&2~|J  
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为自己计算||独立帐目on ones own account 9{XC9\~
 
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由某人收益并负风险on ones account and risk||for ones account and risk V~_aM@q1  
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由某人负担for ones account||for account of one tP]-u3  
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按某人指示||列入某人帐户by order and for account of one dsD!)$  
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列入5月份帐目for May account S6bW?8`  
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编入某中帐项下to pass to the account of||to place to the account of '+*{u]\  
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寄出清算书to send in an account||to send in render an account qZ|>{^a*  
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支票薄cheque book z~y=(T  
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支票陈票人cheque drawer zs@xw@  
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持票人cheque holder G>yTv`-  
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不记名支票cheque to bearer||bearer cheque 6o!Y^^/U  
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记名支票||认人支票cheque to order sp'f>F2]  
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到期支票antedated cheque z.%K5vrO>  
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未到期支票postdated cheque %;-]HI  
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保付支票certified cheque ym~  
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未获兑现支票，退票returned cheque /3mt=1/~{B  
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横线支票crossed cheque ;#jE??E/:  
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普通横线general crossing y6C3u5`  
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特别横线special crossing ] e
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空白支票blank cheque D`e6#1DbJ  

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失效支票，过期支票stale cheque xh)
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普通支票open cheque 9yrSCDu00  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (l]_0-Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j+6`nN7L  
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支票换现金||兑现to cash a cheque 6 #m:=  
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清理票款to clear a cheque k0^t$J W  
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保证兑现to certify a cheque Y0B d[  
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填写支票数额to fill up a cheque ^ EFVjGM  
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支票上划线to cross a cheque e.l3xwt>$  
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开发支票to make out a cheque Cak-J~=  
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签发支票，开立支票to draw a cheque||to issue a cheque ToE^%J4  
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透支支票to overdraw a cheque MNWuw;:v  
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背书支票to endorse a cheque ? e<D +  
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请付票款||清付票款to pay a cheque||to honour a cheque "R %3v.Z  
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支票退票to dishonour a cheque u81@vEK:_  
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拒付支票to refuse a cheque s^zX9IVnp  
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拒付支票to stop payment of a cheque x 03@}M1  
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提示要求付款to present for payment #iVr @|,  
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见票即付持票人payable to bearer |}D5q| d@n  
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支付指定人payable to order DW>|'w%  
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已过期||无效out of date||stale 5j>olz=n}  
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请给出票人R/D||refer to drawer O\q-Ai  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d]+2rt}]hL  
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文字与数字不一致words and figures differ ;X%8I$Ba,  
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支票 bEB9J- Q  
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时间已过account closed ~'VVCtA  
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更改处应加盖印章alterations require initials D8\9nHUD`  
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时间已过effects not cleared >6Ody<JPHP  
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停止付款payment stopped >/G[Oo  
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支票毁损cheque mutilated B_S))3   
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汇款||寄钱to remit||to send money ?\_vqW  
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寄票供取款||支票支付to send a cheque for payment K)GpQ|4:<  
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寄款人a remitter  T
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收款人a remittee +do*C=z  
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国外汇票foreign Bill #6mr'e1  
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国内汇票inland Bill L'O=;C"f  

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跟单汇票documentary bill H/l,;/q]b  
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空头汇票accommodation bill >N"=10  
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原始汇票original bill MbeK{8~E%l  
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改写||换新票据renewed bill j43i:c;F  
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即期汇票sight bill||bill on demand ?ZYj5[op,H  
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…days after date||…days after date…日后付款 j]m|}n  
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…months after date||…months after date…月后付款 Y#FSU#a$<  
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见票后…日付款…days after sight||…days sight %>t4ib_8  
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见票后…月付款…months after sight||…months sight FYH^axpp  
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同组票据set of bills j6Au<P  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance *2Q x69`  
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长期汇票long bill
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短期汇票short bill kS_37-;  
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逾期汇票overdue bill #J%Fi).^)  
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宽限日期days of grace Job&qW9W`  
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电汇telegraphic transfer （T.T） E /V`NqC  
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邮汇postal order||postal note （Am.）||post office order||money order F=yE>[! LB  
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本票promissory note （P/N） n7d`J_%s  
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押汇负责书||押汇保证书letter of hypothecation \>4x7mF!  
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副保||抵押品||付属担保物collateral security %$F\o1S  
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担保书trust receipt||letter of indemnity G)\6W#de
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承兑||认付acceptance [RHji47  
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单张承兑general acceptance Q |^c5  
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有条件承兑qualified acceptance D~%h3HM  
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附条件认付conditional acceptance WK6|e [iP  
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部分认付partial acceptance   XJi^
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