[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。   XL;WU8>  
会计报表statement of account Wwr  
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往来帐目account current 6#qt%t%?D  
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现在往来帐||存款额current accout {,(iL8,^  
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销货帐account sales {6
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共同计算帐项joint account M^e}w!U  
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未决帐项outstanding account %<p/s;eu  
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贷方帐项credit account||creditor account iweT@P`  
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借方帐项debit account||debtor account 1_
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应付帐||应付未付帐account payable ~6O~Fth  
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应收帐||应收未收帐account receivable 2 J3/Eu  
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新交易||新帐new account @o#Yq n3Y  
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未决帐||老帐old account gNDMJ^`  
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现金帐cash account oQ*LP{M  
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流水帐running account hd(TKFL^y  
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暂记帐||未定帐suspense account wa`c3PQGu  
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过期帐||延滞帐overdue account||pastdue account |B'4wF>  
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杂项帐户sundry account ]|=`-)AP3  
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详细帐单||明细表detail account ukc 7Z OQ  
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呆帐bad account I_N:j,Mx  
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会计项目title of account kCoE;)y$  
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会计薄||帐薄account-book 3c(mZ  
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营业报告书||损益计算表account of budiness||business report ~Cg7  
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借贷细帐||交验帐account rendered piuM#+Y\'S  
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明细帐account stated EA9 .?F  
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与…银行开立一户头to open an account with Qb55q`'z  
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与…银行建立交易to keep account with 1;i|GXY:h  
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继续记帐to keep account C+jXH)|iq  
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与…有交易to have an account with S#HeOPRL  
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作成会计帐||有往来帐项to make out an account with fo`R= |L[  
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清算||清理债务to make up an account a#[gNT~[  
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清洁帐目||与…停止交易to close ones account with \/gf_R_GN  
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结帐to close an account MLM/!N 7  
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清理未付款to ask an account||to demand an account m|x_++3  
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结清差额to balance the account with 8t, &dq  
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清算to settle an account||to liquidate an account||to square an account ;lrO?sm
 
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审查帐目||监查帐目to audit an account 9IrCu?n9b  
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检查帐目to examine an account hNkv lk'Ui  
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转入A的帐户to charge the amount to As account HINk&)FC  
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以计帐方式付款to pay on account _s5FYb#  
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代理某人||为某人on ones account||on account of one 8y_(Iu|:  
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为自己计算||独立帐目on ones own account UWS 91GN@  
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由某人收益并负风险on ones account and risk||for ones account and risk Q*1'k%7  
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由某人负担for ones account||for account of one `'3 De(  
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按某人指示||列入某人帐户by order and for account of one 0`p"7!r  
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列入5月份帐目for May account Fs=x+8'M  
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编入某中帐项下to pass to the account of||to place to the account of m?Cb^WgcF  
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寄出清算书to send in an account||to send in render an account KU0Ad);e  
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支票薄cheque book PvjZoF["  
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支票陈票人cheque drawer T3S FG]H  
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持票人cheque holder C0Fd<|[  
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不记名支票cheque to bearer||bearer cheque h4h
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记名支票||认人支票cheque to order '|5o(6u'  
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到期支票antedated cheque 8No'8(dPX  
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未到期支票postdated cheque 2DJg__("  
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保付支票certified cheque 4/mz>eK"  
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未获兑现支票，退票returned cheque kdV9F  
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横线支票crossed cheque um_J%v6ER  

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普通横线general crossing +s;Vfc$b]H  

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特别横线special crossing +(afO~9  
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空白支票blank cheque wqV"fZA\]  
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失效支票，过期支票stale cheque "%a<+D  
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普通支票open cheque JXq!v:w6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oz,.gP%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dPf7o   
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支票换现金||兑现to cash a cheque kTI5CoXzq  
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清理票款to clear a cheque FkuD Gg~a  
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保证兑现to certify a cheque |>'N^   
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填写支票数额to fill up a cheque t0@AfO.'1  
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支票上划线to cross a cheque )1Y?S;  
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开发支票to make out a cheque pmWy:0R  
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签发支票，开立支票to draw a cheque||to issue a cheque $cJ fdE  
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透支支票to overdraw a cheque }+pwSjsno  
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背书支票to endorse a cheque lMu-,Z="  
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请付票款||清付票款to pay a cheque||to honour a cheque \7*|u  
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支票退票to dishonour a cheque &I8DK).M+  
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拒付支票to refuse a cheque O#18a,o@  
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拒付支票to stop payment of a cheque 0)b1'xt',  
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提示要求付款to present for payment tKLeq(  
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见票即付持票人payable to bearer w42{)S"  
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支付指定人payable to order .|07IH/Di{  
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已过期||无效out of date||stale {fl[BX]kZ  
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请给出票人R/D||refer to drawer ONcLhwH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds StTxga|  
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文字与数字不一致words and figures differ Lk#)VGk:  
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支票 d#bg(y\G|  
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时间已过account closed %'e$N9zd  
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更改处应加盖印章alterations require initials <6+B;brh  
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时间已过effects not cleared V62lN<M  
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停止付款payment stopped b.[9Adi >  
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支票毁损cheque mutilated MwSfuP  
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汇款||寄钱to remit||to send money d*k5h<jM
 
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寄票供取款||支票支付to send a cheque for payment N:+EGmp  
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寄款人a remitter ]q
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收款人a remittee ' \>k7?@  
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国外汇票foreign Bill 3syA$0TZt  
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国内汇票inland Bill yn(bW\  
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跟单汇票documentary bill xy&*s\=:  
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空头汇票accommodation bill 3X',L*f  
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原始汇票original bill U-,s/VQ?  
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改写||换新票据renewed bill q%vel.L]%  
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即期汇票sight bill||bill on demand TA:
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…days after date||…days after date…日后付款 dShGIH?  
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…months after date||…months after date…月后付款 V joVC$ZX  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight Y5"HK
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同组票据set of bills `YMd0*  
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单张汇票sola of exchange||sole of exchange +~y>22 Zfg  
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远期汇票usance bill||bill at usance cJTwgm?  
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长期汇票long bill \.Op6ECV9  
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短期汇票short bill tp&|*M3  
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逾期汇票overdue bill )Z['=+s%  
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宽限日期days of grace /5j5\F:33  
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电汇telegraphic transfer （T.T） &"hEKIqL  
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邮汇postal order||postal note （Am.）||post office order||money order 0\@oqw]6hv  
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本票promissory note （P/N） rK:cUW0]X  
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押汇负责书||押汇保证书letter of hypothecation B<,7!:.II  
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副保||抵押品||付属担保物collateral security Qh -:P`CN
 
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担保书trust receipt||letter of indemnity n9`]}bnX  
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承兑||认付acceptance +{I" e,Nk  
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单张承兑general acceptance d%-/U!z?  
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有条件承兑qualified acceptance |g!d[ct]
 
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附条件认付conditional acceptance ?h%Jb^#9  
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部分认付partial acceptance   U"+W)rUd