[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。   awXK9}.  
会计报表statement of account  =oE(ur  
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往来帐目account current _sb~eB~<(  
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现在往来帐||存款额current accout Sj ly]  
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销货帐account sales E2xK GK  
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共同计算帐项joint account C66
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未决帐项outstanding account )x,/+R]{8l  
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贷方帐项credit account||creditor account 9u6VN]divB  
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借方帐项debit account||debtor account |KR8=-!7  
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应付帐||应付未付帐account payable csd9[=HW/Q  
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应收帐||应收未收帐account receivable k:&vW21E  

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新交易||新帐new account 4(91T  
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未决帐||老帐old account K'}I?H~P_  
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现金帐cash account 8 (Q|
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流水帐running account \1
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暂记帐||未定帐suspense account v}J0j  
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过期帐||延滞帐overdue account||pastdue account $|g ;  
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杂项帐户sundry account KYZ#.f@  
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详细帐单||明细表detail account j7 ^A%9  
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呆帐bad account ,>01Cs=t8  
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会计项目title of account jU kxA7 }}  
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会计薄||帐薄account-book C0K: ffv;<  
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营业报告书||损益计算表account of budiness||business report mo3A*|U  
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借贷细帐||交验帐account rendered  9=j)g  
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明细帐account stated NM^uP+uS  
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与…银行开立一户头to open an account with o<iU;15  
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与…银行建立交易to keep account with K3<A<&W_-  
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继续记帐to keep account k0O5c[j  
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与…有交易to have an account with ]j>`BK>FE  
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作成会计帐||有往来帐项to make out an account with <&3aP}  
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清算||清理债务to make up an account "&/2 @

 
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清洁帐目||与…停止交易to close ones account with ^e <E/j{~  
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结帐to close an account 5-$D<}Z  
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清理未付款to ask an account||to demand an account OA=~i/n~  
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结清差额to balance the account with d23=
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清算to settle an account||to liquidate an account||to square an account "O0xh_Nr  
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审查帐目||监查帐目to audit an account :>;F4gGVG  
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检查帐目to examine an account *9$SFe|&n:  
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转入A的帐户to charge the amount to As account Y 0Fq
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以计帐方式付款to pay on account e%L[bGW'  
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代理某人||为某人on ones account||on account of one +Tu?PuT7k  
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为自己计算||独立帐目on ones own account T\bP8D  
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由某人收益并负风险on ones account and risk||for ones account and risk ed#fDMXGQ%  
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由某人负担for ones account||for account of one [UZ r|F  
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按某人指示||列入某人帐户by order and for account of one i $<['DY  
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列入5月份帐目for May account v{ >3)$1  
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编入某中帐项下to pass to the account of||to place to the account of [QgP6f]=  
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寄出清算书to send in an account||to send in render an account X'PZCg W  
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支票薄cheque book &=kv69v  
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支票陈票人cheque drawer K$h\<_V  
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持票人cheque holder Q*>)W{H&)  
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不记名支票cheque to bearer||bearer cheque 5N|LT8P}Z  
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记名支票||认人支票cheque to order >[;@ [4}  
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到期支票antedated cheque hYkkr&  
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未到期支票postdated cheque ,]2?S5R  
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保付支票certified cheque jDY B*Y^
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未获兑现支票，退票returned cheque 8{G!OBxc\.  
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横线支票crossed cheque ,_kw}_n=  
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普通横线general crossing Og7yT{h_  
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特别横线special crossing {:gx*4}q8  
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空白支票blank cheque gFTU9k<  
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失效支票，过期支票stale cheque %1A8m-u]M  
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普通支票open cheque 8?nn4]P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q0+N#$g#   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QPf\lN/$4d  
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支票换现金||兑现to cash a cheque i`sZP #h  
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清理票款to clear a cheque QIkF
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保证兑现to certify a cheque `?$-T5Rr  
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填写支票数额to fill up a cheque )isS^O$qH  
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支票上划线to cross a cheque B@-\. m  
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开发支票to make out a cheque }` 3-  
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签发支票，开立支票to draw a cheque||to issue a cheque ^IiA(?8  
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透支支票to overdraw a cheque [Z/P[370  
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背书支票to endorse a cheque *m"@*O'  
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请付票款||清付票款to pay a cheque||to honour a cheque DH\Ox>b=  
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支票退票to dishonour a cheque ;,U@zB;\%(  
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拒付支票to refuse a cheque > U3>I^Y  
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拒付支票to stop payment of a cheque !"phz&E5ah  
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提示要求付款to present for payment w#9.U7@.  
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见票即付持票人payable to bearer hlyh8=Z6o  
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支付指定人payable to order Sh
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已过期||无效out of date||stale yT%<  t  
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请给出票人R/D||refer to drawer *W2] Kxx*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z

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文字与数字不一致words and figures differ ,-d2wzhW  
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支票 5FJ%"5n&  
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时间已过account closed jz'%(6#'gW  
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更改处应加盖印章alterations require initials %LdBO1D0  
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时间已过effects not cleared 4`CO>Q  
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停止付款payment stopped _n*gj-  
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支票毁损cheque mutilated ojWf]$^y}  
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汇款||寄钱to remit||to send money A[88IMZs  
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寄票供取款||支票支付to send a cheque for payment 2JHF*zvO-  
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寄款人a remitter &M\qVL%w  
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收款人a remittee d/?0xLW  
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国外汇票foreign Bill y3 S T"U  
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国内汇票inland Bill SMm
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跟单汇票documentary bill f2$<4Hhmm  
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空头汇票accommodation bill L:_pJP  
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原始汇票original bill k:E+
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改写||换新票据renewed bill gG6BEsGa,  
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即期汇票sight bill||bill on demand u&Y1,:hiL  
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…days after date||…days after date…日后付款 Yh;A  
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…months after date||…months after date…月后付款 Js8d{\0\  
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见票后…日付款…days after sight||…days sight d[Rs  
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见票后…月付款…months after sight||…months sight vJ!<7 l&  
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同组票据set of bills SQVyCxcX_  
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单张汇票sola of exchange||sole of exchange Ra?0jcSQ$  
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远期汇票usance bill||bill at usance f0lK,U@P  
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长期汇票long bill ~w9ZSSb4  
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短期汇票short bill -J=N  
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逾期汇票overdue bill O:,Fif?;  
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宽限日期days of grace C %o^
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电汇telegraphic transfer （T.T） SLG3u;Ab  
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邮汇postal order||postal note （Am.）||post office order||money order C6C 7*ks  
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本票promissory note （P/N） jFBnP,WQ  
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押汇负责书||押汇保证书letter of hypothecation [!E8C9Q#!  
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副保||抵押品||付属担保物collateral security t o  
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担保书trust receipt||letter of indemnity O W12m{  
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承兑||认付acceptance #'-L`])7uw  
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单张承兑general acceptance `
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有条件承兑qualified acceptance 7 ='M&Za  
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附条件认付conditional acceptance m*BtD-{  
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部分认付partial acceptance   TY,w3E_