[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。   ``rYzj _  
会计报表statement of account '68#
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往来帐目account current |]Y6*uEX<  
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现在往来帐||存款额current accout JX{rum  
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销货帐account sales +)_DaL E  
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共同计算帐项joint account T @n};,SQ  
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未决帐项outstanding account $bZ5@)E  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account un)PW&~E  
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应付帐||应付未付帐account payable RiIafiaD  
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应收帐||应收未收帐account receivable xb&,9Lxd|  
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新交易||新帐new account \|Y_,fi  
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未决帐||老帐old account (!9+QXb'  
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现金帐cash account Qzv&  
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流水帐running account :_o^oi7G  
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暂记帐||未定帐suspense account va0}?fy.O%  
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过期帐||延滞帐overdue account||pastdue account 1*trtb4F  
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杂项帐户sundry account 4Ujy_E?^  
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详细帐单||明细表detail account 9xFI%UOb#  
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呆帐bad account q*cEosi'F?  
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会计项目title of account @0 [^ SU?  

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会计薄||帐薄account-book {P)O#  
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营业报告书||损益计算表account of budiness||business report ,,lR\!>8  
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借贷细帐||交验帐account rendered !-ZY_  
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明细帐account stated (;-_j/  
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与…银行开立一户头to open an account with 4 =T_h`  
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与…银行建立交易to keep account with ?-8DS5  
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继续记帐to keep account hFxT@I~  
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与…有交易to have an account with ^66OzT8A  
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作成会计帐||有往来帐项to make out an account with Y/T-q<ag8  
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清算||清理债务to make up an account UT[{NltH  
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清洁帐目||与…停止交易to close ones account with VN'\c3;  
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结帐to close an account B]6Lbp"oo  
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清理未付款to ask an account||to demand an account i ^2A:6}?  
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结清差额to balance the account with {3kz\F S  
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清算to settle an account||to liquidate an account||to square an account radP%W-U  
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审查帐目||监查帐目to audit an account a'.7)f[g}  
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检查帐目to examine an account e4tC[6;  
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转入A的帐户to charge the amount to As account *ZFF$0}  
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以计帐方式付款to pay on account 8eYEi  
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代理某人||为某人on ones account||on account of one g j]8/~lr  
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为自己计算||独立帐目on ones own account noEl+5uY  
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由某人收益并负风险on ones account and risk||for ones account and risk dNF_T?E\  
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由某人负担for ones account||for account of one ' i<4;=M&  
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按某人指示||列入某人帐户by order and for account of one !!)$?R;1  
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列入5月份帐目for May account O8_!!Qd  
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编入某中帐项下to pass to the account of||to place to the account of (Z[c7  
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寄出清算书to send in an account||to send in render an account hsS&|7Pt  
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支票薄cheque book -C}"1|P!  
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支票陈票人cheque drawer e*PUs  
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持票人cheque holder ID!S}D  
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不记名支票cheque to bearer||bearer cheque ]?wz.  
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记名支票||认人支票cheque to order ~ss6yQ$  
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到期支票antedated cheque II.:k.D`  
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未到期支票postdated cheque ss-6b^  
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保付支票certified cheque K/f-9hE F  
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未获兑现支票，退票returned cheque .udLMS/_  
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横线支票crossed cheque (B\ UZb  
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普通横线general crossing R5^6Kwu  
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特别横线special crossing ]j
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空白支票blank cheque ux(~+<k  
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失效支票，过期支票stale cheque wLqj<ot  
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普通支票open cheque -wV2 79^b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sfn^R+x4,9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g1[BrT,  
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支票换现金||兑现to cash a cheque Il&7n_ H  
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清理票款to clear a cheque IA.7If&k  
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保证兑现to certify a cheque k@|px#k q  
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填写支票数额to fill up a cheque 9]IZ3 fQX  
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支票上划线to cross a cheque 0Pf88'6  
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开发支票to make out a cheque ,Owk;MV@  
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签发支票，开立支票to draw a cheque||to issue a cheque qX-5/;n  
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透支支票to overdraw a cheque aQx6;PC  
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背书支票to endorse a cheque v {HF}L  

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请付票款||清付票款to pay a cheque||to honour a cheque "*X\'LPs=  
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支票退票to dishonour a cheque ~v2(sRJ  
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拒付支票to refuse a cheque 4_QfM}Fyp  
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拒付支票to stop payment of a cheque ^ei[1#  
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提示要求付款to present for payment >Df;1:U  
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见票即付持票人payable to bearer }1 qQ7}v  
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支付指定人payable to order au50%sA~  
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已过期||无效out of date||stale <CO_JWD  
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请给出票人R/D||refer to drawer LBD],Ba!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tTTHQ7o*BD  
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文字与数字不一致words and figures differ 1K/ :  
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支票 L%$-?O|  
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时间已过account closed %+Nng<_U\T  
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更改处应加盖印章alterations require initials Iv3O8GU  
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时间已过effects not cleared `qmwAT  
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停止付款payment stopped lq53 xT  
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支票毁损cheque mutilated 53aJnxX  
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汇款||寄钱to remit||to send money T'7>4MT(  
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寄票供取款||支票支付to send a cheque for payment X1P1 $RdkR  
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寄款人a remitter Gev\bQa  
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收款人a remittee 3C!|!N1Hn  

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国外汇票foreign Bill Y9f7~w^s  
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国内汇票inland Bill <75x@!  
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跟单汇票documentary bill Y'P^]Q=}_#  
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空头汇票accommodation bill |wb_im  
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原始汇票original bill T7ShE-X  
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改写||换新票据renewed bill n=d#Fm0<  
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即期汇票sight bill||bill on demand 3VMaD@nYa  
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…days after date||…days after date…日后付款 En-=z`j G  
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…months after date||…months after date…月后付款 1n2Pr'|s  
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见票后…日付款…days after sight||…days sight ||cI~qg  
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见票后…月付款…months after sight||…months sight #+"D?  
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同组票据set of bills H<^3H  
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单张汇票sola of exchange||sole of exchange H_Hr=_8}-  
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远期汇票usance bill||bill at usance lnMU5[g{  
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长期汇票long bill 6x!iL\Y~  
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短期汇票short bill QRdtr  
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逾期汇票overdue bill Y?oeP^V'u  
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宽限日期days of grace .UK`~17!  
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电汇telegraphic transfer （T.T） Aba%QQQ  
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邮汇postal order||postal note （Am.）||post office order||money order ^m.%FIwR  
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本票promissory note （P/N） a}k5[)et  
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押汇负责书||押汇保证书letter of hypothecation o8A(Cg}  
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副保||抵押品||付属担保物collateral security IV`+B<3  
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担保书trust receipt||letter of indemnity *@ S+J$  
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承兑||认付acceptance KW3
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单张承兑general acceptance EBUCG"e  
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有条件承兑qualified acceptance FCt %of#  
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附条件认付conditional acceptance {k<mN Y  
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部分认付partial acceptance   io$fL_R=