[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。  
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会计报表statement of account Y$5v3E\uc  
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往来帐目account current *jSc&{s~  
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现在往来帐||存款额current accout 0']M,iC/  
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销货帐account sales AIo;\35  

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共同计算帐项joint account +fmZ&9hFNJ  
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未决帐项outstanding account SS

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贷方帐项credit account||creditor account 2/WXdo  
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借方帐项debit account||debtor account Su~`jRN$  
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应付帐||应付未付帐account payable ?,[w6O*  
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应收帐||应收未收帐account receivable Pd?YS!+S  
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新交易||新帐new account lRq!|.C  
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未决帐||老帐old account :4dili4|/  
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现金帐cash account |m%&Qb  
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流水帐running account lPQH_+)Z"  
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暂记帐||未定帐suspense account _e W*  
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过期帐||延滞帐overdue account||pastdue account @QofsWC  
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杂项帐户sundry account i.]}ooI  
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详细帐单||明细表detail account :zCm$@  
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呆帐bad account Zo`^pQS  
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会计项目title of account sdY6_HtE  
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会计薄||帐薄account-book W*)>Tr)o  
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营业报告书||损益计算表account of budiness||business report *6h.#$\  
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借贷细帐||交验帐account rendered pD]Ry" ZG  
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明细帐account stated
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与…银行开立一户头to open an account with OTRTa{TB  
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与…银行建立交易to keep account with ]t,ppFC#  
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继续记帐to keep account |HL1.;1  
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与…有交易to have an account with vX{]_  
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作成会计帐||有往来帐项to make out an account with nJ6bC^*)U  
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清算||清理债务to make up an account |=SaI%%Be  
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清洁帐目||与…停止交易to close ones account with -qs9a}iL  
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结帐to close an account dfk=%lZYd9  
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清理未付款to ask an account||to demand an account }VyDX14j  
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结清差额to balance the account with 6VIi nuOW  
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清算to settle an account||to liquidate an account||to square an account |LWG7 ZE  
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审查帐目||监查帐目to audit an account <S<@V?h  
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检查帐目to examine an account -lAX-W0  
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转入A的帐户to charge the amount to As account s8Bbet  
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以计帐方式付款to pay on account C5"=%v[gQv  
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代理某人||为某人on ones account||on account of one nJC/yS|  
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为自己计算||独立帐目on ones own account mO=bq4!  
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由某人收益并负风险on ones account and risk||for ones account and risk :|%k*z  
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由某人负担for ones account||for account of one v!~tX*q  
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按某人指示||列入某人帐户by order and for account of one Ww\M3Q` h  
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列入5月份帐目for May account ;xqN#mqq  
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编入某中帐项下to pass to the account of||to place to the account of v_G1YC7TU  
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寄出清算书to send in an account||to send in render an account 05SK$ Y<<  
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支票薄cheque book @{V bu  
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支票陈票人cheque drawer a* 2JLK  

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持票人cheque holder ^7l+ Ofb3  
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不记名支票cheque to bearer||bearer cheque &9OnN<mT1  
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记名支票||认人支票cheque to order rK~Obv  
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到期支票antedated cheque /0 2-0mNv  
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未到期支票postdated cheque 6^vz+oN  
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保付支票certified cheque 9f #6Q*/  
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未获兑现支票，退票returned cheque _z6" C8W  
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横线支票crossed cheque \5DOp-2  
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普通横线general crossing q?$<{Z"  
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特别横线special crossing A(1
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空白支票blank cheque cyXnZs ?|  

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失效支票，过期支票stale cheque cz;gz4d8  
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普通支票open cheque {GhM,-%e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0oPcZ""X]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kpx2e2C|  
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支票换现金||兑现to cash a cheque 56!/E 5qgW  
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清理票款to clear a cheque !_pryNcb  
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保证兑现to certify a cheque Y~g*"J5j  
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填写支票数额to fill up a cheque c~v(bK  
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支票上划线to cross a cheque <j&LC /]o  
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开发支票to make out a cheque zMbz_22*  
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签发支票，开立支票to draw a cheque||to issue a cheque $^louas&  
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透支支票to overdraw a cheque {n-6e[  
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背书支票to endorse a cheque KQ2jeJ/pj  
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请付票款||清付票款to pay a cheque||to honour a cheque CI~ll=9`  
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支票退票to dishonour a cheque ;.|).y1/`  
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拒付支票to refuse a cheque LS{t7P9K  
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拒付支票to stop payment of a cheque g1B[RSWv  
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提示要求付款to present for payment NZ=`iA8)X  
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见票即付持票人payable to bearer  }J-+^  
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支付指定人payable to order W&Pp5KR  
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已过期||无效out of date||stale eSlZAdK  
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请给出票人R/D||refer to drawer s+l3]Hd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !=yNj6_f  
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文字与数字不一致words and figures differ q|_t=YM@  
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支票 G3
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时间已过account closed '|JBA.s|  
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时间已过effects not cleared -xk. wWpV  
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停止付款payment stopped ]:X# w0UR  
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支票毁损cheque mutilated dr~6}S#  
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汇款||寄钱to remit||to send money N">4I)  
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寄票供取款||支票支付to send a cheque for payment iXsX@ S^F  
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寄款人a remitter :{Mr~Co*  
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收款人a remittee RNMd,?dj  
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国外汇票foreign Bill Q dPqcw4+X  
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国内汇票inland Bill Krw'|<  

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跟单汇票documentary bill F+Dke>j  
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空头汇票accommodation bill 4Wk`P]?^  
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原始汇票original bill ]]eI80u[  
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改写||换新票据renewed bill eZdFfmYW^R  
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即期汇票sight bill||bill on demand -2qI2Z  
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…days after date||…days after date…日后付款 +#Ga}eCM  
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…months after date||…months after date…月后付款 ~sVbg$]\G  
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见票后…日付款…days after sight||…days sight :4x&B^,53  
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见票后…月付款…months after sight||…months sight 4hWFgk  
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同组票据set of bills `,s0^?_  
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单张汇票sola of exchange||sole of exchange 5|g#>sx>`q  
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远期汇票usance bill||bill at usance (AT)w/  
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长期汇票long bill uz@lz +  
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短期汇票short bill [(iJj3s!  
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逾期汇票overdue bill 7,ffY/  
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宽限日期days of grace yG:Pg MrB  
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电汇telegraphic transfer （T.T） =~ ="#  
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邮汇postal order||postal note （Am.）||post office order||money order O^4Ko}  
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本票promissory note （P/N） K2ry@haN  
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押汇负责书||押汇保证书letter of hypothecation u|8yV .=R  
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副保||抵押品||付属担保物collateral security Hh0a\%!  
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担保书trust receipt||letter of indemnity '>"-e'1m(  
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承兑||认付acceptance ~U_,z)<`)c  
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单张承兑general acceptance Zv)x-48  
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有条件承兑qualified acceptance #F!'B |n  
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附条件认付conditional acceptance -P|st;?#  
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部分认付partial acceptance   uGMmS9v$ J