[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。   5qiI.)  
会计报表statement of account %A2`&:
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往来帐目account current  ob]dZ  
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现在往来帐||存款额current accout 3SFg#  
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销货帐account sales yLB~P7K  
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共同计算帐项joint account f8 #*mQ  
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未决帐项outstanding account pI5_Hg  
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贷方帐项credit account||creditor account ZYDWv/u  
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借方帐项debit account||debtor account {wv&t R;  
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应付帐||应付未付帐account payable hk.yR1Y|  
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应收帐||应收未收帐account receivable hbH#Co~o4#  
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新交易||新帐new account mZE8.
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未决帐||老帐old account ]'e AO  
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现金帐cash account |e+aZ%g  
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流水帐running account 1xIFvXru  
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暂记帐||未定帐suspense account ,0h3x$l)  
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过期帐||延滞帐overdue account||pastdue account cPJ7E  
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杂项帐户sundry account  qJURPK  
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详细帐单||明细表detail account jQkUNPHu  
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呆帐bad account )6g&v'dq  
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会计项目title of account rCkYfTYI  
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会计薄||帐薄account-book M",];h(I6(  
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营业报告书||损益计算表account of budiness||business report O8iu+}]/6  
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借贷细帐||交验帐account rendered 9wzg{4/-$  
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明细帐account stated 9Y\F53p&j  
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与…银行开立一户头to open an account with f x%z|K  
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与…银行建立交易to keep account with 6NU8 HJp  
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继续记帐to keep account P"2Q&M_/  
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与…有交易to have an account with /E;;j9  
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作成会计帐||有往来帐项to make out an account with r*c82}tc  
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清算||清理债务to make up an account u!m,ilAnd  
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清洁帐目||与…停止交易to close ones account with *;>V2!N=U  
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结帐to close an account Z3LQl(  
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清理未付款to ask an account||to demand an account {yGZc3e1j  
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结清差额to balance the account with Q>cL?ie  
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清算to settle an account||to liquidate an account||to square an account rT
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审查帐目||监查帐目to audit an account h v;n[  
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检查帐目to examine an account +!mNm?H[!  
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转入A的帐户to charge the amount to As account Pu/-Qpqh  
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以计帐方式付款to pay on account +ZD [[+
 
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代理某人||为某人on ones account||on account of one 4OqE.LFu  
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为自己计算||独立帐目on ones own account - eSPoZ  
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由某人收益并负风险on ones account and risk||for ones account and risk X r  
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由某人负担for ones account||for account of one ]$XBd{\D{  
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按某人指示||列入某人帐户by order and for account of one 8CN7+V  
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列入5月份帐目for May account IV 3@6t4k  
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编入某中帐项下to pass to the account of||to place to the account of mZ& \3m=  
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寄出清算书to send in an account||to send in render an account N('S2yfDR  
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支票薄cheque book x1&b@u  
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支票陈票人cheque drawer ; ei<Q =[  
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持票人cheque holder X'3`Q S:!  
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不记名支票cheque to bearer||bearer cheque k1LtqV  
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记名支票||认人支票cheque to order  i"\AyKiJ  
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到期支票antedated cheque \aJ-q?=   
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未到期支票postdated cheque ;]#4p8lh+  
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保付支票certified cheque L_zmU_zD  
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未获兑现支票，退票returned cheque MIXrLh3  
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横线支票crossed cheque 3 Q%k(,  
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普通横线general crossing /CQQ^/  
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特别横线special crossing ~C*6V{Tj  
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空白支票blank cheque F>_lp,G  
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失效支票，过期支票stale cheque f}9`iN=k  
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普通支票open cheque %?G.lej,x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rJ~(Xu>,s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XxU}|jTO#  
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支票换现金||兑现to cash a cheque o!dkS/u-m  
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清理票款to clear a cheque c94PWPU  
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保证兑现to certify a cheque ;8x^9Q  
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填写支票数额to fill up a cheque L=Jk"qWV0  
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支票上划线to cross a cheque v+2qR0,LM  
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开发支票to make out a cheque 'GO..m"G  
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签发支票，开立支票to draw a cheque||to issue a cheque uUB%I 8  
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透支支票to overdraw a cheque H;te)km}  
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背书支票to endorse a cheque r?>Hg+  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque 74OM tLL$  
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拒付支票to refuse a cheque h--!pE+  
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拒付支票to stop payment of a cheque 1 niTkop  
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提示要求付款to present for payment p7tC~]r:L  
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见票即付持票人payable to bearer Sw)ftC~d  
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支付指定人payable to order \2b9A'd>  
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已过期||无效out of date||stale *?'T8yf^  
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请给出票人R/D||refer to drawer 2kve?/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \/Y<.#?_  
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文字与数字不一致words and figures differ -nSqB{s!SD  
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支票 DK1)9<  
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时间已过account closed }J`Gm  
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更改处应加盖印章alterations require initials w@We,FUJN  
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时间已过effects not cleared cs)hq4-L`  
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停止付款payment stopped M\3!elp2z  
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支票毁损cheque mutilated ly2R8$Y`y`  
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汇款||寄钱to remit||to send money paY%pU  
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寄票供取款||支票支付to send a cheque for payment #<{MtK_  
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寄款人a remitter l_WY];a  
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收款人a remittee "q8wEu,z[  
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国外汇票foreign Bill EifY
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国内汇票inland Bill @gd-lcMYW  
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跟单汇票documentary bill B(~D*H2T[  
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空头汇票accommodation bill n(L {2r  
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原始汇票original bill = o {`vv  
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改写||换新票据renewed bill U!h!z`RU54  

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即期汇票sight bill||bill on demand z}5XLa^  
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…days after date||…days after date…日后付款 :c\NBKHv*  
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…months after date||…months after date…月后付款 `hbM2cM  
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见票后…日付款…days after sight||…days sight yO !*pC  
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见票后…月付款…months after sight||…months sight Uc/%4Gx  
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同组票据set of bills b_B4  
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单张汇票sola of exchange||sole of exchange p4/
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远期汇票usance bill||bill at usance )!0>2,R1  
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长期汇票long bill lwV#j}G  
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短期汇票short bill j_k!9"bt  
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逾期汇票overdue bill -ohqw+D  
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宽限日期days of grace O5E\#*<K  
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电汇telegraphic transfer （T.T） 59GS:  
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邮汇postal order||postal note （Am.）||post office order||money order F6yMk%  
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本票promissory note （P/N） rq>@0i  
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押汇负责书||押汇保证书letter of hypothecation X"*pt5B6`  
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副保||抵押品||付属担保物collateral security x:GuqE  
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担保书trust receipt||letter of indemnity EP,lT.u3  
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承兑||认付acceptance Rjt]^gb!*  
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单张承兑general acceptance HZKqGkE  
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有条件承兑qualified acceptance ,Tjc\;~%  
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附条件认付conditional acceptance +K{ J
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部分认付partial acceptance   },+ &y^