[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。   KwxJ{$|xH  
会计报表statement of account 0fa8.g#I$  
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往来帐目account current "':SWKuMx  
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现在往来帐||存款额current accout z|zd=3c  
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销货帐account sales 5pq9x4&  
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共同计算帐项joint account <##aD3)  
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未决帐项outstanding account NqN9  
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贷方帐项credit account||creditor account 2spK#0n.HV  
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借方帐项debit account||debtor account x_x|D|@wM  
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应付帐||应付未付帐account payable 7x`4P|Uu  
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应收帐||应收未收帐account receivable ZmJHL n[B  
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新交易||新帐new account ~Nl`Zmn(A|  
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未决帐||老帐old account H3qL&xL  
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现金帐cash account JLV?n,nF  
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流水帐running account }ilX 2s?>  
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暂记帐||未定帐suspense account 7j%sM&  
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过期帐||延滞帐overdue account||pastdue account 8^dsx1U#  
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杂项帐户sundry account AkRZUj\  
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详细帐单||明细表detail account 'k[gxk|d2  
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呆帐bad account gb/M@6/j  
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会计项目title of account SvGs?nUU
  
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会计薄||帐薄account-book \ g[A{  
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营业报告书||损益计算表account of budiness||business report  %;9+`U  
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借贷细帐||交验帐account rendered BV HO_  
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明细帐account stated SbW6O_   
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与…银行开立一户头to open an account with (_lc< Bj  
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与…银行建立交易to keep account with C&'Y@GE5  
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继续记帐to keep account gZs8BKO  
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与…有交易to have an account with =>CrZ23B"  
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作成会计帐||有往来帐项to make out an account with U)p P^:|  
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清算||清理债务to make up an account -j9R%+YW<  
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清洁帐目||与…停止交易to close ones account with @]HV:7<q  
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结帐to close an account um&e.V)N  
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清理未付款to ask an account||to demand an account  ]IJ.}  
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结清差额to balance the account with b \?#O}  
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清算to settle an account||to liquidate an account||to square an account wy_TFV  
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审查帐目||监查帐目to audit an account Ye!=  
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检查帐目to examine an account N &p=4  
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转入A的帐户to charge the amount to As account uD:O[H-x  
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以计帐方式付款to pay on account ?6 7j+)  
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代理某人||为某人on ones account||on account of one Gh|1%g"gm  
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为自己计算||独立帐目on ones own account 9fl !CG  
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由某人收益并负风险on ones account and risk||for ones account and risk F/EHU?_EI  
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由某人负担for ones account||for account of one [sNn^x  
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按某人指示||列入某人帐户by order and for account of one i,yK&*>JJ  
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列入5月份帐目for May account 4qm5`o\hb  
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编入某中帐项下to pass to the account of||to place to the account of &_90E  
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寄出清算书to send in an account||to send in render an account ]-PF?8  
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支票薄cheque book -O_UpjR;  
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支票陈票人cheque drawer ?Y hua9  

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持票人cheque holder ~hxB Pn."  
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不记名支票cheque to bearer||bearer cheque pKH4?F  
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记名支票||认人支票cheque to order y2qESAZ%k}  
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到期支票antedated cheque zEhy0LLm  
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未到期支票postdated cheque <HzAh<_@F  
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保付支票certified cheque .gPsJ?b  
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未获兑现支票，退票returned cheque qIqk@u  
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横线支票crossed cheque r2] (~&i2  
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普通横线general crossing z1FbW&V  
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特别横线special crossing o5D"<-=>  
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空白支票blank cheque qE` =^  
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失效支票，过期支票stale cheque qbEj\ b[  
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普通支票open cheque NDOZ!`LqH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +_gT|vlU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZW?7g+P  
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支票换现金||兑现to cash a cheque @:7gHRJ!  
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清理票款to clear a cheque VDTY<= Q  
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保证兑现to certify a cheque ^-IsK#r.k  
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填写支票数额to fill up a cheque ?*'$(}r3  
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支票上划线to cross a cheque v\Y}(fD  
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开发支票to make out a cheque \5P.C  
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签发支票，开立支票to draw a cheque||to issue a cheque Yg)V*%0n  
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透支支票to overdraw a cheque _?s %MNaX  
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背书支票to endorse a cheque v'Vt .m&9&  
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请付票款||清付票款to pay a cheque||to honour a cheque )M'UASB;8  
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支票退票to dishonour a cheque  ,<3uc  
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拒付支票to refuse a cheque xb>n&ym?  
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拒付支票to stop payment of a cheque ESMG<vW&f  
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提示要求付款to present for payment _(6`{PWY  
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见票即付持票人payable to bearer -2\ZzK0tM  
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支付指定人payable to order mF'-Is  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer >BNw
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h2wN<dJCM  
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文字与数字不一致words and figures differ {l2N&  
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支票 B0oxCc/'sZ  
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时间已过account closed G#H9g PY  
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更改处应加盖印章alterations require initials A&?}w_|9  
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时间已过effects not cleared QDS0ejh p  
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停止付款payment stopped 7*i}km  
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支票毁损cheque mutilated 9\v.qo.  
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汇款||寄钱to remit||to send money ga-{!$b*  
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寄票供取款||支票支付to send a cheque for payment w NH9WG  
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寄款人a remitter 3jF|Ic  
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收款人a remittee (SF1y/g@=  
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国外汇票foreign Bill &~#iIk~%  

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国内汇票inland Bill >,"sHm}l%  
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跟单汇票documentary bill B3mS]  
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空头汇票accommodation bill @2 =z}S3O  
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原始汇票original bill dl0FQNz8@B  
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改写||换新票据renewed bill /0lC KU!=  
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即期汇票sight bill||bill on demand LA4<#KP  
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…days after date||…days after date…日后付款 JA^
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…months after date||…months after date…月后付款 SfB8!V|;  
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见票后…日付款…days after sight||…days sight =o^|bih  
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见票后…月付款…months after sight||…months sight 0$HmY2 Men  
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同组票据set of bills bwiD$  
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单张汇票sola of exchange||sole of exchange mdbp8,O  
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远期汇票usance bill||bill at usance >v+jh(^  
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长期汇票long bill 3 hKBc0  
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短期汇票short bill ~DF:lqwWP  
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逾期汇票overdue bill M+P$/Wk  
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宽限日期days of grace , YW|n:X  
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电汇telegraphic transfer （T.T） Vw
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邮汇postal order||postal note （Am.）||post office order||money order b=;nm#cAI  
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本票promissory note （P/N） DKL@wr}8  
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押汇负责书||押汇保证书letter of hypothecation =EP13J   
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副保||抵押品||付属担保物collateral security 3VO2,PCZ  
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担保书trust receipt||letter of indemnity YZf6|  
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承兑||认付acceptance 2B0W~x2=  
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单张承兑general acceptance 9pn>-1N J  
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有条件承兑qualified acceptance "ww|&-W9  
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附条件认付conditional acceptance Rd \.:u  
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部分认付partial acceptance   olB)p$aH#