[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。   @u}1
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会计报表statement of account { E+o+2L  
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往来帐目account current y7)$~R):-  
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现在往来帐||存款额current accout mUW4d3tE  
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销货帐account sales 2PrUI;J$  
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共同计算帐项joint account {"x8q  
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未决帐项outstanding account xmI!N0eta  
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贷方帐项credit account||creditor account Y={
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借方帐项debit account||debtor account Vo2{aK;  
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应付帐||应付未付帐account payable A=S_5y  
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应收帐||应收未收帐account receivable ~ojH$=K>d  
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新交易||新帐new account r#xq 8H=_m  
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未决帐||老帐old account ?'dsiA[  
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现金帐cash account .(7end<  
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流水帐running account #@#/M)  
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暂记帐||未定帐suspense account t[ Zoe+&  
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过期帐||延滞帐overdue account||pastdue account bCv^za]P6  
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杂项帐户sundry account aWe?n;  
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详细帐单||明细表detail account VKjDK$  
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呆帐bad account xzqgem`[\  
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会计项目title of account PW[NW-S `c  
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会计薄||帐薄account-book km)5?  
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营业报告书||损益计算表account of budiness||business report OJkiTs{  
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借贷细帐||交验帐account rendered [%8t~zg  
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明细帐account stated M7\; Y  
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与…银行开立一户头to open an account with 9{{|P=  
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与…银行建立交易to keep account with Ly?%RmHK  
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继续记帐to keep account I$#B#w?!$r  
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与…有交易to have an account with 1@ e22\  
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作成会计帐||有往来帐项to make out an account with bJ[{[|yEd  
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清算||清理债务to make up an account *r b/BZX{  
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清洁帐目||与…停止交易to close ones account with X&
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结帐to close an account mSw$? >  
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清理未付款to ask an account||to demand an account d)G'y  
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结清差额to balance the account with E>/kNl  

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清算to settle an account||to liquidate an account||to square an account i.eu$~F  
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审查帐目||监查帐目to audit an account w ]4=uL6  
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检查帐目to examine an account ;.=ZwM]C  
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转入A的帐户to charge the amount to As account >~;MQDU5*Y  
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以计帐方式付款to pay on account qIbp
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代理某人||为某人on ones account||on account of one ~!*xi  
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为自己计算||独立帐目on ones own account WaU+ZgDrG  
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由某人收益并负风险on ones account and risk||for ones account and risk W/(D"[:l%  
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由某人负担for ones account||for account of one }GIwYh/  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account gWt}q-@nRR  
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编入某中帐项下to pass to the account of||to place to the account of .A;e`cKb  
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寄出清算书to send in an account||to send in render an account rToZN!q\S  
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支票薄cheque book "m*.kB)e7  
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支票陈票人cheque drawer m3Mo2};?  
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持票人cheque holder +D[

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不记名支票cheque to bearer||bearer cheque ~7!=<M W  
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记名支票||认人支票cheque to order P
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到期支票antedated cheque RJpH1XQ j  
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未到期支票postdated cheque p`/"e<TP  
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保付支票certified cheque ;^XF;zpg  
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未获兑现支票，退票returned cheque -^1}J  
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横线支票crossed cheque t0*kL.  
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普通横线general crossing \a<7DTV  
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特别横线special crossing myq@X(K  
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空白支票blank cheque /+V}.  
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失效支票，过期支票stale cheque NO)Hi)$X6Y  
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普通支票open cheque /M,C%.-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8v<8
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >PYLk{q  
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支票换现金||兑现to cash a cheque }1xD*[W  
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清理票款to clear a cheque 0hNgr'  
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保证兑现to certify a cheque La2f]+sV  
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填写支票数额to fill up a cheque 7Dt*+ +:  
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支票上划线to cross a cheque ~D0e\Q(A  
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开发支票to make out a cheque ,qK'!  
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签发支票，开立支票to draw a cheque||to issue a cheque T5_/*`F  
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透支支票to overdraw a cheque : GdLr  
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背书支票to endorse a cheque g=na3^PL6  
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请付票款||清付票款to pay a cheque||to honour a cheque 'PvOOhm,  
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支票退票to dishonour a cheque grxlGS~Q  
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拒付支票to refuse a cheque 0K(&EpVE  
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拒付支票to stop payment of a cheque I]-"Tw  
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提示要求付款to present for payment veAdk9  
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见票即付持票人payable to bearer gX~lYdA  
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支付指定人payable to order BC)1FxsGf  
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已过期||无效out of date||stale /^9=2~b  
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请给出票人R/D||refer to drawer sdBB (  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C  ~Doj  
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文字与数字不一致words and figures differ &&7&/   
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支票 S|O#KE  
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时间已过account closed PU-L,]K  
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更改处应加盖印章alterations require initials pHKc9VC  
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时间已过effects not cleared _2WW0  
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停止付款payment stopped h\4enu9[RL  
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支票毁损cheque mutilated QsBC[7<jd-  
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汇款||寄钱to remit||to send money $mxl&Qr>Q;  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter #&Rx?V  
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收款人a remittee !O4)YM  
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国外汇票foreign Bill esd9N'.Q*  
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国内汇票inland Bill s0'6r$xj  
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跟单汇票documentary bill k/i&e~! \  
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空头汇票accommodation bill j2oU 1' b  
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原始汇票original bill gRwRhA/  
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改写||换新票据renewed bill #<vzQ\~Y  
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即期汇票sight bill||bill on demand /}(\P@Z  
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…days after date||…days after date…日后付款 "YN6o_*]  
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…months after date||…months after date…月后付款 X]s="^  
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见票后…日付款…days after sight||…days sight kQ|phtbI  

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见票后…月付款…months after sight||…months sight 8< "lEL|  
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同组票据set of bills _r`(P#Hy  
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单张汇票sola of exchange||sole of exchange 3u'@anre  
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远期汇票usance bill||bill at usance UZo[]$"Q`  
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长期汇票long bill FB O_B  
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短期汇票short bill JR|P
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逾期汇票overdue bill Q.SqOHeJ  
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宽限日期days of grace qR^+K@*|  
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电汇telegraphic transfer （T.T） *!,k`=.([#  
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邮汇postal order||postal note （Am.）||post office order||money order KXcE@q9  
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本票promissory note （P/N） Zrq\:KxX  
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押汇负责书||押汇保证书letter of hypothecation vcSb:('  
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副保||抵押品||付属担保物collateral security bJL,pe+u  
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担保书trust receipt||letter of indemnity j`-9.  
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承兑||认付acceptance uD:tT ~  
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单张承兑general acceptance IR"=8w#MP  
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有条件承兑qualified acceptance I0OfK3!^  
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附条件认付conditional acceptance O_&Km[  
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部分认付partial acceptance   bYy7Ul6]