[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。   i:
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会计报表statement of account _"lW  
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往来帐目account current 8-FW'bA  
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现在往来帐||存款额current accout I?KGb:]|  
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销货帐account sales oTk?a!Q  
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共同计算帐项joint account A8j$c~  
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未决帐项outstanding account oZw#]Q@  
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贷方帐项credit account||creditor account EsjZ;D,c(  
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借方帐项debit account||debtor account q82yh&  
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应付帐||应付未付帐account payable l vfplA  
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应收帐||应收未收帐account receivable b2UqN]{  
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新交易||新帐new account ]TSzT"_r~~  
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未决帐||老帐old account !_+ok$"d  
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现金帐cash account #EIcP=1m4  
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流水帐running account +=#@1k~  
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暂记帐||未定帐suspense account |!uC [=  
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过期帐||延滞帐overdue account||pastdue account 7x)32f"  
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杂项帐户sundry account lCJ/@)  
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详细帐单||明细表detail account o;'-^ LJ  
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呆帐bad account PvVn}i  
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会计项目title of account 0l~z0pvT  
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会计薄||帐薄account-book -ei+r#  
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营业报告书||损益计算表account of budiness||business report l8RKwECdPn  
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借贷细帐||交验帐account rendered iS}~e{TP/  
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明细帐account stated !E9A=
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与…银行开立一户头to open an account with onF?;>[  
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与…银行建立交易to keep account with 1zc-$B`t
 
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继续记帐to keep account $jL+15^N0+  
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与…有交易to have an account with z|sR `
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作成会计帐||有往来帐项to make out an account with #(d /A<  
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清算||清理债务to make up an account IC@-`S#F  
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清洁帐目||与…停止交易to close ones account with _dynqF8*  
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结帐to close an account _:.'\d(  
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清理未付款to ask an account||to demand an account s+E-M=d0e  
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结清差额to balance the account with HL
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清算to settle an account||to liquidate an account||to square an account IL N0/eH  
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审查帐目||监查帐目to audit an account L4H5#?'  
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检查帐目to examine an account L(i0d[F  
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转入A的帐户to charge the amount to As account ctWH?b/ua  
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以计帐方式付款to pay on account xyc`p[n&  
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代理某人||为某人on ones account||on account of one =pR'XF%  
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为自己计算||独立帐目on ones own account qL h[BR  
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由某人收益并负风险on ones account and risk||for ones account and risk t+`>zux5(T  
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由某人负担for ones account||for account of one @-F[3`HeA  
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按某人指示||列入某人帐户by order and for account of one 3D/<R|p  
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列入5月份帐目for May account Zn9ecN  

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编入某中帐项下to pass to the account of||to place to the account of I3$/#  
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寄出清算书to send in an account||to send in render an account BavGirCp  
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支票薄cheque book iS%md  
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支票陈票人cheque drawer yC<[LH  
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持票人cheque holder 'E#;`}&Ah  
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不记名支票cheque to bearer||bearer cheque UAi]hUq  
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记名支票||认人支票cheque to order iig ({b  
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到期支票antedated cheque C@8WY  
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未到期支票postdated cheque > l@o\  
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保付支票certified cheque MJ+]\(  
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未获兑现支票，退票returned cheque NgXV|)L  
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横线支票crossed cheque p*^[ ~}N  
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普通横线general crossing Pd[&&!+gV  
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特别横线special crossing XtV=Gr8"  
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空白支票blank cheque Wr%E}mX-  
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失效支票，过期支票stale cheque \D]H>i$  
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普通支票open cheque +$YluGEJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fs=W(~"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lR9~LNK?  
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支票换现金||兑现to cash a cheque c-2##Pf_8O  
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清理票款to clear a cheque lAM"l)Ij  
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保证兑现to certify a cheque ^_cR  
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填写支票数额to fill up a cheque E_aDkNT  
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支票上划线to cross a cheque :d7tzYT ^  
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开发支票to make out a cheque Z?vbe}pUM  
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签发支票，开立支票to draw a cheque||to issue a cheque GTw3rD^wg  
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透支支票to overdraw a cheque 9K>
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背书支票to endorse a cheque PLi[T4u  
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请付票款||清付票款to pay a cheque||to honour a cheque }NQ{S3JW  
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支票退票to dishonour a cheque a8#6}`|C?  
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拒付支票to refuse a cheque 24T
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拒付支票to stop payment of a cheque s uT#k3  
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提示要求付款to present for payment 26YY1T\B)  
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见票即付持票人payable to bearer #6[7q6{4  
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支付指定人payable to order Z|YiYQl[)  
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已过期||无效out of date||stale D\~*| J  

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请给出票人R/D||refer to drawer ncEOz1u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ':kj\$U  
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文字与数字不一致words and figures differ gDP\u<2!  
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支票 $a|D
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时间已过account closed 5>J{JW|  
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更改处应加盖印章alterations require initials IS;F9{  
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时间已过effects not cleared \Uun2.K  
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停止付款payment stopped $42C4I*E  
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支票毁损cheque mutilated "^j& ^sA+  
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汇款||寄钱to remit||to send money >W,1s  
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寄票供取款||支票支付to send a cheque for payment .YquOCc(  
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寄款人a remitter [\NyBc  
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收款人a remittee 7bioLE  
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国外汇票foreign Bill EB'(%dH  
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国内汇票inland Bill "WOY`su>  
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跟单汇票documentary bill 1_uq46  
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空头汇票accommodation bill gio'_X  
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原始汇票original bill n0#HPI"  
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改写||换新票据renewed bill WZaOw w  
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即期汇票sight bill||bill on demand s 
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…days after date||…days after date…日后付款 X"<t3l(+  
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…months after date||…months after date…月后付款 %76N$ `{u  
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见票后…日付款…days after sight||…days sight ZiodJ"r  
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见票后…月付款…months after sight||…months sight L}CjC>R!  
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同组票据set of bills 8E1swH5z
 
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单张汇票sola of exchange||sole of exchange =p|,~q&i  
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远期汇票usance bill||bill at usance e>1z1Q;_uv  
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长期汇票long bill %gDMz7$~  
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短期汇票short bill ^0ZabR'  
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逾期汇票overdue bill +s.r!?49+  
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宽限日期days of grace Mp9wYM*  
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电汇telegraphic transfer （T.T） .<j\"X(  
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邮汇postal order||postal note （Am.）||post office order||money order fEF1&&8^  
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本票promissory note （P/N） Q)S0z2
 
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押汇负责书||押汇保证书letter of hypothecation +DFG762  
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副保||抵押品||付属担保物collateral security h-<2N)>!  
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担保书trust receipt||letter of indemnity < TJzp  
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承兑||认付acceptance H@o3u>}  
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单张承兑general acceptance 9 T#d.c24  
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有条件承兑qualified acceptance 9`eu&n@Z  
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附条件认付conditional acceptance QQ^P IQj  
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部分认付partial acceptance   BMMWP