[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。   38*'8=Y#>  
会计报表statement of account "% }Gy>;  
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往来帐目account current ~`~%(DA=  
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现在往来帐||存款额current accout W?"2;](  
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销货帐account sales C>Omng1>^  
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共同计算帐项joint account aDN6MZM  
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未决帐项outstanding account vgh^fa!/  
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贷方帐项credit account||creditor account QD.zU/F~>  
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借方帐项debit account||debtor account .0n
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应付帐||应付未付帐account payable b(PHZCy#  
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应收帐||应收未收帐account receivable !G)mjvEe  
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新交易||新帐new account <ICZ"F`S  
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未决帐||老帐old account 7=7!| UV  
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现金帐cash account `ir&]jh.A  
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流水帐running account eV[`P&j_C  
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暂记帐||未定帐suspense account q*~gWn>T  

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过期帐||延滞帐overdue account||pastdue account =?=)s  
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杂项帐户sundry account k/df(cs  
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详细帐单||明细表detail account "e~k
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呆帐bad account
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会计项目title of account !tI=`
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会计薄||帐薄account-book {]=v]O|,  
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营业报告书||损益计算表account of budiness||business report N;<//,  
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借贷细帐||交验帐account rendered cFLd)mt/  
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明细帐account stated l<TIG3bs  
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与…银行开立一户头to open an account with ~wTX>qV  
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与…银行建立交易to keep account with h2% J/69  
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继续记帐to keep account 4b4QbJ$  
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与…有交易to have an account with ~Eq\DK  
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作成会计帐||有往来帐项to make out an account with azo0{`S?  
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清算||清理债务to make up an account Fd7*]a  
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清洁帐目||与…停止交易to close ones account with [T`}yb@  
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结帐to close an account ~Fw<eY  
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清理未付款to ask an account||to demand an account g_w&"=.jBq  
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结清差额to balance the account with )`8pd 7<.  
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清算to settle an account||to liquidate an account||to square an account -[R!O'N9  
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审查帐目||监查帐目to audit an account >qR~
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检查帐目to examine an account <y)E>Fl  
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转入A的帐户to charge the amount to As account }nud  
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以计帐方式付款to pay on account |d7$*7TvV  
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代理某人||为某人on ones account||on account of one [s
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为自己计算||独立帐目on ones own account pCU*@c!  
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由某人收益并负风险on ones account and risk||for ones account and risk 2~c~{ jl\  
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由某人负担for ones account||for account of one h`5)2n+P  
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按某人指示||列入某人帐户by order and for account of one bAF )Bli  
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列入5月份帐目for May account l@~LV}BI  
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编入某中帐项下to pass to the account of||to place to the account of H:S,\D?%2x  
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寄出清算书to send in an account||to send in render an account tRfm+hqRZ  
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支票薄cheque book smU4jh9S  
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支票陈票人cheque drawer G?hK9@ |v  
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持票人cheque holder ``QHG&$/  
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不记名支票cheque to bearer||bearer cheque TEVI'%F
  
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记名支票||认人支票cheque to order \54}T4R  
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到期支票antedated cheque t[C1z  
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未到期支票postdated cheque [ygF0 -3ND  
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保付支票certified cheque YUkud2,j  
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未获兑现支票，退票returned cheque >-cfZ9{!  
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横线支票crossed cheque e>H:/24  
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普通横线general crossing _PXdzeI.  
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特别横线special crossing 
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空白支票blank cheque W)=%mdxW0  
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失效支票，过期支票stale cheque 8<&EvO k  

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普通支票open cheque Z!{UWegun  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a39hP*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4ke^*g K<  
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支票换现金||兑现to cash a cheque cyF4iG'M,y  
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清理票款to clear a cheque NPJ.+
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保证兑现to certify a cheque '"xiS$b(  
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填写支票数额to fill up a cheque ok0X<MR!I  
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支票上划线to cross a cheque rla:<6tt  
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开发支票to make out a cheque Z)9R9s  
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签发支票，开立支票to draw a cheque||to issue a cheque bkv/I{C>?  
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透支支票to overdraw a cheque P6Xp<^%E  
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背书支票to endorse a cheque =/Juh7[C  
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请付票款||清付票款to pay a cheque||to honour a cheque (!</%^ZI  
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支票退票to dishonour a cheque qgexb\x\4  
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拒付支票to refuse a cheque 14l; *  
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拒付支票to stop payment of a cheque >q9{  
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提示要求付款to present for payment AbY;H  
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见票即付持票人payable to bearer gb-tNhJa@b  
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支付指定人payable to order /(zB0TEd  
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已过期||无效out of date||stale gA+YtU{z  
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请给出票人R/D||refer to drawer -W^2*w   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mxhW|}_-j  
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文字与数字不一致words and figures differ n}5x-SxS0  
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支票 !Iko0#4i  
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时间已过account closed ASM1Y]'Z  
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更改处应加盖印章alterations require initials EKJH_!%  
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时间已过effects not cleared YFAn
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停止付款payment stopped ?({PcF/  
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支票毁损cheque mutilated W>VAbm  
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汇款||寄钱to remit||to send money FBE @pd  
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寄票供取款||支票支付to send a cheque for payment ^JiaR)#r  
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寄款人a remitter upZYv~Sa  
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收款人a remittee [%7IQ4`{  
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国外汇票foreign Bill ~mHXz  
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国内汇票inland Bill /5a$@%  
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跟单汇票documentary bill 1nw$B[  
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空头汇票accommodation bill =<Zwv\U  
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原始汇票original bill mkKRC;  
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改写||换新票据renewed bill iT)2 ?I6!  
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即期汇票sight bill||bill on demand W]C_oh  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 2J>A;x_?  
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见票后…日付款…days after sight||…days sight Ugee?;]lu  
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见票后…月付款…months after sight||…months sight FW6E)df  
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同组票据set of bills uBd =x<c\  
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单张汇票sola of exchange||sole of exchange  9\W5
 
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远期汇票usance bill||bill at usance SFm.<^6  
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长期汇票long bill ;d'O.i=  
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短期汇票short bill dBi3ZCAF  
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逾期汇票overdue bill Ltq*Vcl\  
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宽限日期days of grace E]e[Ty1
 
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电汇telegraphic transfer （T.T） 4s+J-l  
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邮汇postal order||postal note （Am.）||post office order||money order OM&\M
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本票promissory note （P/N） ,`B>}
  
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押汇负责书||押汇保证书letter of hypothecation 8"I5v(TV  
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副保||抵押品||付属担保物collateral security W*WH .1&  
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担保书trust receipt||letter of indemnity Vm%ux>}  
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承兑||认付acceptance /JY ph^3][  
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单张承兑general acceptance {]^%?]e  
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有条件承兑qualified acceptance _ .  

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附条件认付conditional acceptance gJcL{]  
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部分认付partial acceptance   YyBq+6nq5