[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。   dbmty|d  
会计报表statement of account ^lt;K{  

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往来帐目account current H{XD>q.  
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现在往来帐||存款额current accout @(~ m.p|  
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销货帐account sales B9Ha6kj  
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共同计算帐项joint account AP2BND9  
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未决帐项outstanding account :k-(%E](  
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贷方帐项credit account||creditor account o#X=1us  
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借方帐项debit account||debtor account 7jf%-X  
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应付帐||应付未付帐account payable AXQG  
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应收帐||应收未收帐account receivable `X=2 Ff  
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新交易||新帐new account Mzbbr57n  
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未决帐||老帐old account UImd*;2TE  
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现金帐cash account ]t23qA@^2  
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流水帐running account %"1*,g{  
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暂记帐||未定帐suspense account }'FNGn.~#  
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过期帐||延滞帐overdue account||pastdue account */kX|Sur  
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杂项帐户sundry account hlgBx~S[  
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详细帐单||明细表detail account \Jcj4  
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呆帐bad account RCS91[  
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会计项目title of account /!u#S9_B  
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会计薄||帐薄account-book 0%m}tfQ5  
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营业报告书||损益计算表account of budiness||business report dZ kr#>  
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借贷细帐||交验帐account rendered /f:)I.FUm  
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明细帐account stated q0}
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与…银行开立一户头to open an account with d^&F%)AT  
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与…银行建立交易to keep account with owA0I'|V-A  
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继续记帐to keep account eBK s-2r  
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与…有交易to have an account with I)
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作成会计帐||有往来帐项to make out an account with u#+p6%?k  
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清算||清理债务to make up an account LE15y>  
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清洁帐目||与…停止交易to close ones account with }T? MWcG4  
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结帐to close an account ;w(]z  
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清理未付款to ask an account||to demand an account ${$XJ s4  
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结清差额to balance the account with I#Q Tmg.  
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清算to settle an account||to liquidate an account||to square an account n'/w(o$&  
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审查帐目||监查帐目to audit an account wHW";3w2~  
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检查帐目to examine an account }2Lh'0 xY  
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转入A的帐户to charge the amount to As account \TG!M]D:  
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以计帐方式付款to pay on account w5l:^^zF(  

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代理某人||为某人on ones account||on account of one uQN8/Gy*J  
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为自己计算||独立帐目on ones own account 0&U,WA  
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由某人收益并负风险on ones account and risk||for ones account and risk 1<
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由某人负担for ones account||for account of one 9&}`.Py  
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按某人指示||列入某人帐户by order and for account of one WYTeu "  
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列入5月份帐目for May account 8NJ(l  
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编入某中帐项下to pass to the account of||to place to the account of :g3n
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寄出清算书to send in an account||to send in render an account #Nxk3He]8  
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支票薄cheque book ?eT
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支票陈票人cheque drawer ~C< X~$y&  
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持票人cheque holder rX6"w31  
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不记名支票cheque to bearer||bearer cheque cD^n}'ej  
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记名支票||认人支票cheque to order oD_je~b)  
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到期支票antedated cheque "<0BCJJ  
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未到期支票postdated cheque =?T\zLN=  
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保付支票certified cheque B2VC:T G>  
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未获兑现支票，退票returned cheque $6h:j#{JE  
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横线支票crossed cheque KgX~PP>  
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普通横线general crossing eIK8J,-  
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特别横线special crossing pj&vnX6O^  
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空白支票blank cheque 8s pGDg\g  
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失效支票，过期支票stale cheque IBb3A  
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普通支票open cheque aB"W6[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4%~$A`7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1HL}tG?+#  
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支票换现金||兑现to cash a cheque "2(lgxhj  
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清理票款to clear a cheque ~Y@(  
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保证兑现to certify a cheque r<cyxR ~  
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填写支票数额to fill up a cheque )VQ:L:1t(  
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支票上划线to cross a cheque P\KP)bkC  
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开发支票to make out a cheque eG9 t n{  
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签发支票，开立支票to draw a cheque||to issue a cheque 5 :6^533]  
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透支支票to overdraw a cheque ~Tq `c  
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背书支票to endorse a cheque eWS[|'dl  
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请付票款||清付票款to pay a cheque||to honour a cheque jhrmQS  
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支票退票to dishonour a cheque x$d3f sEE  
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拒付支票to refuse a cheque rM#jxAb  
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拒付支票to stop payment of a cheque Wz}RJC7p  
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提示要求付款to present for payment r/'9@oM  
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见票即付持票人payable to bearer BM!\U 6  
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支付指定人payable to order -FV$Sne  
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已过期||无效out of date||stale DKgwi'R  
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请给出票人R/D||refer to drawer =G3O7\KmH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H$TYp  
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文字与数字不一致words and figures differ 8aZuI|z  
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支票 jjbBv~vs  
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时间已过account closed bg;NBoZd  
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更改处应加盖印章alterations require initials HKr")K%  
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时间已过effects not cleared Kk+IUs  
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停止付款payment stopped Jv1igA21_h  
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支票毁损cheque mutilated YfL|FsCh  
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汇款||寄钱to remit||to send money Su`LBz"  
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寄票供取款||支票支付to send a cheque for payment ModwJ w  
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寄款人a remitter <"w;:Zs  
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收款人a remittee >B(%$jG Z  

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国外汇票foreign Bill ~$XbYR-  
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国内汇票inland Bill `s#0/t  
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跟单汇票documentary bill &ywAzGV{s  
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空头汇票accommodation bill USf pCRj9  
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原始汇票original bill 7=C$*)x  
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改写||换新票据renewed bill r&sm&4)p-5  
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即期汇票sight bill||bill on demand 'o=`1I  
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…days after date||…days after date…日后付款 2mUq$kws  
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…months after date||…months after date…月后付款 f waq  
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见票后…日付款…days after sight||…days sight S1oRMd)r  
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见票后…月付款…months after sight||…months sight u,AZMjlF  
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同组票据set of bills } :U 'aa  
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单张汇票sola of exchange||sole of exchange sOzmw^7   
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远期汇票usance bill||bill at usance 3[8F:I0UL  
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长期汇票long bill I|jGu9G  
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短期汇票short bill 9MfBsp}c  
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逾期汇票overdue bill p.{9OrH(4  
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宽限日期days of grace }.md$N_F  
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电汇telegraphic transfer （T.T） E"LSM]^^<f  
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邮汇postal order||postal note （Am.）||post office order||money order D0T0Km/"  
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本票promissory note （P/N） 5I#L |+  
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押汇负责书||押汇保证书letter of hypothecation Q-<,+[/  
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副保||抵押品||付属担保物collateral security *>otz5]  
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担保书trust receipt||letter of indemnity e[txJ*SuO  
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承兑||认付acceptance 8r7}6  
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单张承兑general acceptance bs-O3w  
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有条件承兑qualified acceptance XXbAn-J  

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附条件认付conditional acceptance Yh`P+L  
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部分认付partial acceptance   u,<#z0R|;$