[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。   Vz6Qxd{m3  
会计报表statement of account ~3uP6\F  
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往来帐目account current E@7J:|.)R  
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现在往来帐||存款额current accout ~NW32 O)/  
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销货帐account sales "~'b
 
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共同计算帐项joint account '3uVkp 6tF  
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未决帐项outstanding account 'q`^3&E  
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贷方帐项credit account||creditor account 55z]&5N  
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借方帐项debit account||debtor account |j7,Mu+
 
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应付帐||应付未付帐account payable `^)jLuyu  
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应收帐||应收未收帐account receivable RNe^; B  
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新交易||新帐new account h5^Z2:#  
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未决帐||老帐old account h-[VH%  
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现金帐cash account VcXq?f>\  
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流水帐running account yjF1}SQ  
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暂记帐||未定帐suspense account Tu).K.p:  
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过期帐||延滞帐overdue account||pastdue account |Uc_G13Y{D  
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杂项帐户sundry account xLK<W"%
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详细帐单||明细表detail account hEKf6#  
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呆帐bad account RO 4Z?tz  
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会计项目title of account %C|n9*  
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会计薄||帐薄account-book \hDlTp}  
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营业报告书||损益计算表account of budiness||business report l]Ax:Z  
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借贷细帐||交验帐account rendered }`%*W`9b  
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明细帐account stated Yc_8r+;(  
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与…银行开立一户头to open an account with %5M/s'O?i  
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与…银行建立交易to keep account with X' H[7 ^W  
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继续记帐to keep account I,>-tGK  
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与…有交易to have an account with WA)yfo0A  
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作成会计帐||有往来帐项to make out an account with l=S35og  
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清算||清理债务to make up an account #lmB AL~3  
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清洁帐目||与…停止交易to close ones account with j9eTCJqB  
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结帐to close an account +T|JK7  
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清理未付款to ask an account||to demand an account Dv|#u|iw  
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结清差额to balance the account with LJd5;so-  
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清算to settle an account||to liquidate an account||to square an account e-:yb^  
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审查帐目||监查帐目to audit an account QS%%^+E2  
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检查帐目to examine an account QQ%D8$k"  
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转入A的帐户to charge the amount to As account YLqGRE`W  
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以计帐方式付款to pay on account ozmrw\_}[  
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代理某人||为某人on ones account||on account of one "S8uoSF`>  
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为自己计算||独立帐目on ones own account [b6R%  
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由某人收益并负风险on ones account and risk||for ones account and risk iX0i2e k  
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由某人负担for ones account||for account of one I9/W;# *~  
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按某人指示||列入某人帐户by order and for account of one A0o-:n Fu  
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列入5月份帐目for May account LgKaPg$  
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编入某中帐项下to pass to the account of||to place to the account of xDG2ws=@D  
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寄出清算书to send in an account||to send in render an account b<a4'M  
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支票薄cheque book ZjgsR|i  
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支票陈票人cheque drawer 6N",-c  
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持票人cheque holder ZG>PQA  
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不记名支票cheque to bearer||bearer cheque 7Nk!1s
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记名支票||认人支票cheque to order **$LR<L  
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到期支票antedated cheque ePr&!Tz#  
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未到期支票postdated cheque ]b\yg2  
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保付支票certified cheque s!?`T1L
  
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未获兑现支票，退票returned cheque L;*ljZ^c  
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横线支票crossed cheque ?\t#1"d  
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普通横线general crossing h-G)o[MA  
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特别横线special crossing Fh`~`eog  
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空白支票blank cheque 0\[Chja  
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失效支票，过期支票stale cheque J%x\=Sv  
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普通支票open cheque F P* lQRA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n?- })  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /J=v]<87a  
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支票换现金||兑现to cash a cheque KwPOO{4]g  
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清理票款to clear a cheque S/9DtXQ  
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保证兑现to certify a cheque S7/eS)SQR  
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填写支票数额to fill up a cheque P_*" dza  
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支票上划线to cross a cheque a1_GIM0  
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开发支票to make out a cheque LR".pH13  
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签发支票，开立支票to draw a cheque||to issue a cheque p<,*3huj  
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透支支票to overdraw a cheque kBD>-5Sn_T  
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背书支票to endorse a cheque +n{#V;J  
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请付票款||清付票款to pay a cheque||to honour a cheque hc>HQrd  
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支票退票to dishonour a cheque nxWY7hU  
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拒付支票to refuse a cheque Fcd3H$Na;  
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拒付支票to stop payment of a cheque 5=v}W:^v.  
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提示要求付款to present for payment 5ni~Q 9b  
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见票即付持票人payable to bearer iOU 6V  
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支付指定人payable to order *AO,
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已过期||无效out of date||stale fGUE<l  
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请给出票人R/D||refer to drawer /{+y2.{j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (.D~0a JU  
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文字与数字不一致words and figures differ +S>j0m<*  
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时间已过account closed yXSFjcoB  
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更改处应加盖印章alterations require initials ?[@J8  
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时间已过effects not cleared J]{QB^?  
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停止付款payment stopped >V-A;S:  
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支票毁损cheque mutilated A P)L:7w'e  
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汇款||寄钱to remit||to send money 8&GBV _`I  
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寄票供取款||支票支付to send a cheque for payment J1( 9QN[w  
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寄款人a remitter ?qPo=~y01  

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收款人a remittee ;&9)I8Us  
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国外汇票foreign Bill |n2q
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国内汇票inland Bill GzhYY"iif#  
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跟单汇票documentary bill "
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空头汇票accommodation bill (l\1n;s*B  
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原始汇票original bill h{CL{>d  
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改写||换新票据renewed bill Lb!Fcf|h  
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即期汇票sight bill||bill on demand 3DzMB?I  
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…days after date||…days after date…日后付款 D[4u+g?[}>  
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…months after date||…months after date…月后付款 Hkk/xNP  
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见票后…日付款…days after sight||…days sight \9cbI3rGz  
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见票后…月付款…months after sight||…months sight y<?kzt  
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同组票据set of bills ];VA!++  
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单张汇票sola of exchange||sole of exchange 9{  'N{  
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远期汇票usance bill||bill at usance bk[
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长期汇票long bill %<)2/|lCd  
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短期汇票short bill ~,d,#)VE2q  
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逾期汇票overdue bill i{Uc6R6  
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宽限日期days of grace c%^7!FSg  
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电汇telegraphic transfer （T.T） 4{}FL  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） @d^Grm8E  
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押汇负责书||押汇保证书letter of hypothecation f& 0M*o,)  
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副保||抵押品||付属担保物collateral security I W)()*8;/  

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担保书trust receipt||letter of indemnity "C?#
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承兑||认付acceptance  ^le<}  
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单张承兑general acceptance OBgkpx*Q  
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有条件承兑qualified acceptance 2^XGGB0  
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附条件认付conditional acceptance +U:$(UV'A  
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部分认付partial acceptance   PEN\-*Pv