[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。   Py[
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会计报表statement of account ^L(}cO  
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往来帐目account current FXPw5  
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现在往来帐||存款额current accout i# 1:DiF  
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销货帐account sales <=*xwI&q  
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共同计算帐项joint account Z4/rqU  

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未决帐项outstanding account /u }AgIb  
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贷方帐项credit account||creditor account J}qk:xGL  
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借方帐项debit account||debtor account [g_Cg=J  
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应付帐||应付未付帐account payable 9qe6hF/29  
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应收帐||应收未收帐account receivable \Clz#k8l1  
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新交易||新帐new account /H =fK  
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未决帐||老帐old account \eE0Rnaf-  
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现金帐cash account Pq~"`-h7:  
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流水帐running account #F.;N<a  
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暂记帐||未定帐suspense account x2.G1  
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过期帐||延滞帐overdue account||pastdue account l NQt  
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杂项帐户sundry account SC`.VCfc.  
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详细帐单||明细表detail account WS@b3zzN  
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呆帐bad account 5.#r\' Z#  
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会计项目title of account ZPn`.Qc  
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会计薄||帐薄account-book *'vX:n&t  
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营业报告书||损益计算表account of budiness||business report 4QdY"s(n  
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借贷细帐||交验帐account rendered <P ~+H>;  
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明细帐account stated \y{Bnp5h  
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与…银行开立一户头to open an account with b{s_cOr/  
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与…银行建立交易to keep account with lz EF^6I  
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继续记帐to keep account Axhe9!Fm  
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与…有交易to have an account with K& <|94_k  
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作成会计帐||有往来帐项to make out an account with uO>$ ,
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with `MlQPLH  
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结帐to close an account `QXO+'j4  
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清理未付款to ask an account||to demand an account Bjq1za  
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结清差额to balance the account with D3$PvX[f  
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清算to settle an account||to liquidate an account||to square an account iUFS1SN \  
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审查帐目||监查帐目to audit an account ^](sCE7  
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检查帐目to examine an account n@XI$>B  
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转入A的帐户to charge the amount to As account yhJH3<  
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以计帐方式付款to pay on account vm"LPwSk>  
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代理某人||为某人on ones account||on account of one Zy|B~.@<j  
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为自己计算||独立帐目on ones own account P}29wrIZ  
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由某人收益并负风险on ones account and risk||for ones account and risk '#!nK O2<  
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由某人负担for ones account||for account of one 6=U81  
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按某人指示||列入某人帐户by order and for account of one 83K)j"!<X  
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列入5月份帐目for May account k#uSH eq7f  
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编入某中帐项下to pass to the account of||to place to the account of  <*EMcZ  
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寄出清算书to send in an account||to send in render an account 39to5s,  
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支票薄cheque book [p3{d\=*?  
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支票陈票人cheque drawer
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持票人cheque holder X)oxNxZ[A  
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不记名支票cheque to bearer||bearer cheque j5m KJC  
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记名支票||认人支票cheque to order >[}lC7 z,  
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到期支票antedated cheque i(T[   
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未到期支票postdated cheque }uZ/^_U.  
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保付支票certified cheque 0JFS%Yjw[  
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未获兑现支票，退票returned cheque hL4T7`  
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横线支票crossed cheque U #V&=~-  
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普通横线general crossing I(<9e"1O  
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特别横线special crossing ZnKjU ]m  
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空白支票blank cheque s$%t2UaV  
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失效支票，过期支票stale cheque *\.8
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普通支票open cheque ]p8zT|bv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _01wRsm%2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wz'=  
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支票换现金||兑现to cash a cheque JM1O7I  
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清理票款to clear a cheque 4O{G^;  
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保证兑现to certify a cheque | C^.[)  
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填写支票数额to fill up a cheque %s497'  
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支票上划线to cross a cheque l\F71pwSI  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque Nc&J%a  
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透支支票to overdraw a cheque _1Q6FI5iR  
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背书支票to endorse a cheque }K8e(i6z  
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请付票款||清付票款to pay a cheque||to honour a cheque Hdg Ny\  
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支票退票to dishonour a cheque ~|9VVeE  
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拒付支票to refuse a cheque YGC%j  
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拒付支票to stop payment of a cheque ] +46r!r|  
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提示要求付款to present for payment 6F!B*lr  
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见票即付持票人payable to bearer E( j#R"  
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支付指定人payable to order hrtz>q N  
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已过期||无效out of date||stale tH)jEY9  
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请给出票人R/D||refer to drawer @`dg:P*[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i4,p
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文字与数字不一致words and figures differ <BED&j!qvP  
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支票 ?' .AeoE-  
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时间已过account closed _yv#v_Z  
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更改处应加盖印章alterations require initials \O;2^  
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时间已过effects not cleared ~_vSMX
 
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停止付款payment stopped -3R:~z^L  
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支票毁损cheque mutilated :.,9}\LK  
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汇款||寄钱to remit||to send money <ToB VGX  
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寄票供取款||支票支付to send a cheque for payment z}ar$}T  
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寄款人a remitter ,2nu*+6Y/  
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收款人a remittee c4Zpt%:}h  
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国外汇票foreign Bill [i`  
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国内汇票inland Bill X ."z+-eh  
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跟单汇票documentary bill hy*{{f;  
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空头汇票accommodation bill X_TjJmc  
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原始汇票original bill <?nIO
  
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改写||换新票据renewed bill 9GD0jJEu  
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即期汇票sight bill||bill on demand 5naFnm7%  
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…days after date||…days after date…日后付款 c@t?R$c  
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…months after date||…months after date…月后付款 /t0L%jJZ  
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见票后…日付款…days after sight||…days sight .EKlw##  

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见票后…月付款…months after sight||…months sight #rlgeHG!fs  
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同组票据set of bills ${ {4L?7  
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单张汇票sola of exchange||sole of exchange 8
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远期汇票usance bill||bill at usance P(D>4/f3"  
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长期汇票long bill >yO/p(/;jR  
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短期汇票short bill ?v2_7x&  
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逾期汇票overdue bill UleT9 [M  
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宽限日期days of grace <o(;~  
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电汇telegraphic transfer （T.T） cIU2qFn[  
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邮汇postal order||postal note （Am.）||post office order||money order ]\39#  
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本票promissory note （P/N） Ik:G5m<ta  
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押汇负责书||押汇保证书letter of hypothecation =Vg~ VD   
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副保||抵押品||付属担保物collateral security .}dLqw  
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担保书trust receipt||letter of indemnity D2ggFxqe
 
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承兑||认付acceptance ) 57'<  
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单张承兑general acceptance #(]D]f[@  
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有条件承兑qualified acceptance =-dnniKW4  
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附条件认付conditional acceptance D4$b -?y  
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部分认付partial acceptance   kH 9k<{