[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。   }5o~R~H  
会计报表statement of account U}RS*7`  
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往来帐目account current y~]IVl"  
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现在往来帐||存款额current accout 4! Oa4  
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销货帐account sales 4i[v ew  
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共同计算帐项joint account |g?/~%7  
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未决帐项outstanding account ctc`^#q  
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贷方帐项credit account||creditor account }QWT
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借方帐项debit account||debtor account BqLtTo?'  
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应付帐||应付未付帐account payable VeN&rjc  
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应收帐||应收未收帐account receivable *&hXJJ[+  
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新交易||新帐new account ^7~SS2t!  
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未决帐||老帐old account < o'7{  
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现金帐cash account t5X^(@q4N  
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流水帐running account SRG!G]?-  
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暂记帐||未定帐suspense account 4M0
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过期帐||延滞帐overdue account||pastdue account {Jw<<<G  
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杂项帐户sundry account dWB8  
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详细帐单||明细表detail account VI|DMx   
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呆帐bad account Q5Ghki  
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会计项目title of account 7].IT(  
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会计薄||帐薄account-book 3Ibt'$dK  
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营业报告书||损益计算表account of budiness||business report |7'yk__m  
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借贷细帐||交验帐account rendered }rMpp[  
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明细帐account stated norc!?L  
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与…银行开立一户头to open an account with 7E75s)KH  
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与…银行建立交易to keep account with vkd<l&zD  
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继续记帐to keep account 9Or4`JOO  
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与…有交易to have an account with I'%H:53^0  
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作成会计帐||有往来帐项to make out an account with bZ22O"F  
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清算||清理债务to make up an account ND9>`I5  
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清洁帐目||与…停止交易to close ones account with sd@gEp )L  
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结帐to close an account G8DIig<  
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清理未付款to ask an account||to demand an account =qR7-Q8B  
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结清差额to balance the account with (tLQX~Ur  
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清算to settle an account||to liquidate an account||to square an account ]S aH/$
  
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审查帐目||监查帐目to audit an account ]`H.qV  
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检查帐目to examine an account r<"/P`r  
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转入A的帐户to charge the amount to As account g E+OQWu  
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以计帐方式付款to pay on account 29657k8  
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代理某人||为某人on ones account||on account of one 9<c4y4#y  
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为自己计算||独立帐目on ones own account >$52B9ie  
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由某人收益并负风险on ones account and risk||for ones account and risk J15T!_AW<  
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由某人负担for ones account||for account of one na:^7:I  
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按某人指示||列入某人帐户by order and for account of one [E1|jcmQ  
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列入5月份帐目for May account &+^ Y>Ke  
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编入某中帐项下to pass to the account of||to place to the account of A1$'[8U~3  
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寄出清算书to send in an account||to send in render an account K"$ky,tU  
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支票薄cheque book =8_TOvSJ4p  
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支票陈票人cheque drawer "*\3.`Kd   
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持票人cheque holder }"H900WE|  
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不记名支票cheque to bearer||bearer cheque y36aoKH  
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记名支票||认人支票cheque to order ~J:lCu  
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到期支票antedated cheque _>64XUZ<n  
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未到期支票postdated cheque '#6DI"vJ  
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保付支票certified cheque hJNA%  
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未获兑现支票，退票returned cheque 8, ^UQ5 x  
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横线支票crossed cheque ,Z"sh*  
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普通横线general crossing ep|u_|sB/r  
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特别横线special crossing 8/v_uEG  
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空白支票blank cheque +.St"f/1  
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失效支票，过期支票stale cheque 4r$t}t gX  
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普通支票open cheque 3{z }[@N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9UX-)!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FMiY
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支票换现金||兑现to cash a cheque 4"@yGXUb  
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清理票款to clear a cheque klKt^h-  
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保证兑现to certify a cheque z^]nP87  
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填写支票数额to fill up a cheque $xqphhBg  
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支票上划线to cross a cheque s_|wvOW)'  
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开发支票to make out a cheque :&]%E/  
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签发支票，开立支票to draw a cheque||to issue a cheque h&XyMm9C  
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透支支票to overdraw a cheque /lUb9&yV  
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背书支票to endorse a cheque }9'rTLM  
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请付票款||清付票款to pay a cheque||to honour a cheque *fx<>aK  
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支票退票to dishonour a cheque }b44^iL$9y  
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拒付支票to refuse a cheque b"J(u|Du`  
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拒付支票to stop payment of a cheque zE{.oi  
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提示要求付款to present for payment &u8BGMl2  
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见票即付持票人payable to bearer ^ c:(HUo#  
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支付指定人payable to order ' e-FJ')|  
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已过期||无效out of date||stale K'y;j~`-  
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请给出票人R/D||refer to drawer B4I|"5G2y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y6V56pOS  
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文字与数字不一致words and figures differ 7j5l?K-  
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支票 P#6y  
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时间已过account closed ,xNuc$8Jd  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared 2?#IwT'  
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停止付款payment stopped jCxw|tmgq  
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支票毁损cheque mutilated -Z Bk^p  
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汇款||寄钱to remit||to send money XX#YiG4|J  
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寄票供取款||支票支付to send a cheque for payment UJ<eF/KSmG  
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寄款人a remitter kK>PF
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收款人a remittee vE
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国外汇票foreign Bill 0ZlF#PJA  
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国内汇票inland Bill 4Bsx[~ u&  
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跟单汇票documentary bill -L}crQl.'c  
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空头汇票accommodation bill ?KDI'>"-v  
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原始汇票original bill *"2TT})  
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改写||换新票据renewed bill dcew`$SJp  
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即期汇票sight bill||bill on demand ]-FK6jw  
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…days after date||…days after date…日后付款 jl YnV/ ]  
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…months after date||…months after date…月后付款 A 6v<+`?  
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见票后…日付款…days after sight||…days sight 8T6.Zhv  

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见票后…月付款…months after sight||…months sight `&xo;Vnc  
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同组票据set of bills {eo4J&as  
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单张汇票sola of exchange||sole of exchange o Vk*G  
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远期汇票usance bill||bill at usance .4DX/~F  
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长期汇票long bill zG)XB *c  
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短期汇票short bill ?\[2Po]n  
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逾期汇票overdue bill )* <=:  
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宽限日期days of grace ;{
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电汇telegraphic transfer （T.T） k+Ew+j1_  
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邮汇postal order||postal note （Am.）||post office order||money order S ykblP37  
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本票promissory note （P/N） H{}0-0o  
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押汇负责书||押汇保证书letter of hypothecation g+shz{3zvz  
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副保||抵押品||付属担保物collateral security Z(g9rz']0  
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担保书trust receipt||letter of indemnity Bqo8G->  
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承兑||认付acceptance Vy*&po[   
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单张承兑general acceptance F!v`._]  
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有条件承兑qualified acceptance :5kgJu  
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附条件认付conditional acceptance BLc&q)  
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部分认付partial acceptance   -mD<8v[F