[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。   G5X|JTzpu<  
会计报表statement of account 'RN"yMv7l  
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往来帐目account current b W `)CWd  
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现在往来帐||存款额current accout g*\v}6 h  
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销货帐account sales +eVpMD( l  
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共同计算帐项joint account 'j=PbA  
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未决帐项outstanding account V0wC@?  
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贷方帐项credit account||creditor account Zzzi\5&gU  
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借方帐项debit account||debtor account 1QdB`8in  
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应付帐||应付未付帐account payable )SO1P6  
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应收帐||应收未收帐account receivable PT5ni6  
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新交易||新帐new account Zm'::+tl  
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未决帐||老帐old account p9bxhnn|  
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现金帐cash account |"(3]f\  
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流水帐running account Hr.JZ>~<  
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暂记帐||未定帐suspense account C=f(Np yD6  
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过期帐||延滞帐overdue account||pastdue account ~.=!5Ry  
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杂项帐户sundry account I&@@v\$*  
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详细帐单||明细表detail account N=q29JU  
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呆帐bad account Cjb p-  
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会计项目title of account .VV!$; FB  
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会计薄||帐薄account-book .-*nD8b  
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营业报告书||损益计算表account of budiness||business report `I<|*vW u  
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借贷细帐||交验帐account rendered /1GZN *I  
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明细帐account stated +N!{(R:"v}  
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与…银行开立一户头to open an account with ps J 1J  
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与…银行建立交易to keep account with \OB3gnR  
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继续记帐to keep account 'D{abm0  
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与…有交易to have an account with zvg&o)/[  
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作成会计帐||有往来帐项to make out an account with IA!Kpg W  
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清算||清理债务to make up an account b@Cvs4  
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清洁帐目||与…停止交易to close ones account with $r_gFv  
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结帐to close an account N<WFe5  
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清理未付款to ask an account||to demand an account v8[1E>&vx  
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结清差额to balance the account with Y #,MFEd  
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清算to settle an account||to liquidate an account||to square an account dQb?Zi7g  
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审查帐目||监查帐目to audit an account :W"ITY(  
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检查帐目to examine an account ^=j$~*(LmX  
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转入A的帐户to charge the amount to As account &XP 0  
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以计帐方式付款to pay on account c-F&4V  
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代理某人||为某人on ones account||on account of one <G={Vfr  
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为自己计算||独立帐目on ones own account d {4br  
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由某人收益并负风险on ones account and risk||for ones account and risk lz>hP  
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由某人负担for ones account||for account of one 4{V=X3,x  
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按某人指示||列入某人帐户by order and for account of one Rs dACP   
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列入5月份帐目for May account *-7O| ''  
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编入某中帐项下to pass to the account of||to place to the account of J<2N~$  
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寄出清算书to send in an account||to send in render an account #8A|-u=3  
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支票薄cheque book [30< 0  
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支票陈票人cheque drawer v
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持票人cheque holder oD.f/hi0|  
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不记名支票cheque to bearer||bearer cheque ~ 60J  
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记名支票||认人支票cheque to order jYU#] |k~  
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到期支票antedated cheque $ _ gMJ\{  
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未到期支票postdated cheque )UWE.oBI  
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保付支票certified cheque rK];2[U  
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未获兑现支票，退票returned cheque ^Xh9:OBF  
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横线支票crossed cheque gX);/;9mm+  
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普通横线general crossing #[IQmU23  
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特别横线special crossing Z[|(}9v?~  
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空白支票blank cheque R7+k =DI  
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失效支票，过期支票stale cheque w+ bMDp  
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普通支票open cheque iz>a0~(K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A:>G:X5t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Wk`G+
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支票换现金||兑现to cash a cheque tvZpm@1  
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清理票款to clear a cheque ` Y"Rh[C  
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保证兑现to certify a cheque Xfk&{zO-j  

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填写支票数额to fill up a cheque %mg |kb6n  
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支票上划线to cross a cheque ^7V9\Q9  
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开发支票to make out a cheque #P<v[O/rA  
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签发支票，开立支票to draw a cheque||to issue a cheque Xq 1n1_Z  
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透支支票to overdraw a cheque Ay22-/C|@  
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背书支票to endorse a cheque x?VX,9;j  
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请付票款||清付票款to pay a cheque||to honour a cheque A!x_R {,yH  
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支票退票to dishonour a cheque Nj@k|_1
 
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拒付支票to refuse a cheque AM#VRRTU  
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拒付支票to stop payment of a cheque |.0/~Xy-  
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提示要求付款to present for payment LsS/Sk  
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见票即付持票人payable to bearer `_N8AA  
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支付指定人payable to order n{6XtIoYq  
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已过期||无效out of date||stale zQMs S  
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请给出票人R/D||refer to drawer 3J7TWOJVw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #I'W[\l~+  
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文字与数字不一致words and figures differ tO~D A >R  
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时间已过account closed `Rub"zM  
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更改处应加盖印章alterations require initials v`A^6)U#M  
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时间已过effects not cleared G(~d1%(  
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停止付款payment stopped yH#zyO4fD-  
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支票毁损cheque mutilated FY)vrM*yh  
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汇款||寄钱to remit||to send money gQ3Co./  
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寄票供取款||支票支付to send a cheque for payment 6^F"np{w  
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寄款人a remitter W?mn8Y;{`  
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收款人a remittee [X0Wfb}{  
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国外汇票foreign Bill eUPG){"  
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国内汇票inland Bill X&nkc/erx  
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跟单汇票documentary bill sJg-FVe2  
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空头汇票accommodation bill  ?1?D[7$  
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原始汇票original bill "P\k_-a'  
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改写||换新票据renewed bill YqX/7b+  
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即期汇票sight bill||bill on demand KywDp37^  
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…days after date||…days after date…日后付款 EpSVHD:*  
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…months after date||…months after date…月后付款 -twV?~f  
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见票后…日付款…days after sight||…days sight 5VdF^.:u  
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见票后…月付款…months after sight||…months sight 0FD#9r  
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同组票据set of bills E9TWLB5A)(  
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单张汇票sola of exchange||sole of exchange 7.-Q9xv  
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远期汇票usance bill||bill at usance Q$Qs $  
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长期汇票long bill BC0SSR@e  
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短期汇票short bill Lpd q^X  
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逾期汇票overdue bill !j[Oyr|  
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宽限日期days of grace N GP}Z4  
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电汇telegraphic transfer （T.T） QII-9RxX"  
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邮汇postal order||postal note （Am.）||post office order||money order uj#bK 7  
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本票promissory note （P/N） V ':?rEN|  
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押汇负责书||押汇保证书letter of hypothecation  1t7vP;  
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副保||抵押品||付属担保物collateral security *b#00)d  
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担保书trust receipt||letter of indemnity :: IAXGH)  
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承兑||认付acceptance ,m ^q>  
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单张承兑general acceptance @~WSWlQW  
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有条件承兑qualified acceptance g Mhn\  
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附条件认付conditional acceptance w]2tb
  
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部分认付partial acceptance   ~:h-m\=8Y