[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。   :
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会计报表statement of account LGW:+c  
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往来帐目account current
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现在往来帐||存款额current accout @MVul_@6  
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销货帐account sales j'U1lEZm2  
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共同计算帐项joint account |h
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未决帐项outstanding account \eNB L[  
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贷方帐项credit account||creditor account >V?0#f45@  
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借方帐项debit account||debtor account ?RS:I
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应付帐||应付未付帐account payable qe#5;
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应收帐||应收未收帐account receivable 2[Lv_<i|  
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新交易||新帐new account YLQ0UeDN'  
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未决帐||老帐old account y)&K9 I  
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现金帐cash account '7el`Ff  
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流水帐running account M)+pH  
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暂记帐||未定帐suspense account X2Z)> 10  
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过期帐||延滞帐overdue account||pastdue account o=($'(1  
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杂项帐户sundry account N7J?S~x  
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详细帐单||明细表detail account g) oOravV  
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呆帐bad account $!.>
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会计项目title of account -Y/i h(I^  
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会计薄||帐薄account-book h
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营业报告书||损益计算表account of budiness||business report )Wk_|zO-  
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借贷细帐||交验帐account rendered l}z<q  
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明细帐account stated YK3>M"58  
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与…银行开立一户头to open an account with MJ)lZ!KZ  
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与…银行建立交易to keep account with LBK{-(%  
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继续记帐to keep account c 3QgX4vq  
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与…有交易to have an account with =*,SD
 
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作成会计帐||有往来帐项to make out an account with ^&
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清算||清理债务to make up an account lhN@,q  
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清洁帐目||与…停止交易to close ones account with 8v"rM >[  
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结帐to close an account Zo3!Hs ZA  
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清理未付款to ask an account||to demand an account > {*cW  
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结清差额to balance the account with c?A$Y?|9  
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清算to settle an account||to liquidate an account||to square an account }Ce9R2  
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审查帐目||监查帐目to audit an account nh} Xu~#_  
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检查帐目to examine an account }%< ?]  
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转入A的帐户to charge the amount to As account E'QAsU8pP  
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以计帐方式付款to pay on account `a83RX
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代理某人||为某人on ones account||on account of one @ st>#]i4  
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为自己计算||独立帐目on ones own account jBLTEb  
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由某人收益并负风险on ones account and risk||for ones account and risk Za|7gt];l  
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由某人负担for ones account||for account of one &[ })FI  
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按某人指示||列入某人帐户by order and for account of one U2VEFm6  
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列入5月份帐目for May account (X Z[-M7  
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编入某中帐项下to pass to the account of||to place to the account of /J`}o}  
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寄出清算书to send in an account||to send in render an account i~!g9 o(  
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支票薄cheque book Tuvs}  
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支票陈票人cheque drawer _/>ktYo:  
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持票人cheque holder @rhS[^1wi+  
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不记名支票cheque to bearer||bearer cheque S'x ]c#  
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记名支票||认人支票cheque to order -jj B2xP  

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到期支票antedated cheque b:(+d"S  
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未到期支票postdated cheque +Xg:*b9So  
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保付支票certified cheque A!Tl  
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未获兑现支票，退票returned cheque DY`0 `T  
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横线支票crossed cheque &>-'|(m+2  
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普通横线general crossing x& _Y( bHA  
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特别横线special crossing b GSj?t9/  
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空白支票blank cheque d8Vqmrc~  
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失效支票，过期支票stale cheque e# Y{YtE  
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普通支票open cheque \=({T_j4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b!t[PShw^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OGEe8Z9Jt  
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支票换现金||兑现to cash a cheque K1YxF  
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清理票款to clear a cheque NJJ=c
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保证兑现to certify a cheque z,ryY'ua/I  
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填写支票数额to fill up a cheque Sg%s\p]N_#  
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支票上划线to cross a cheque z-3.%P2g  
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开发支票to make out a cheque S~r75] "  
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签发支票，开立支票to draw a cheque||to issue a cheque }.s%J\ckx  
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透支支票to overdraw a cheque h+Lpj^<2a  
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背书支票to endorse a cheque D HQxu4  
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请付票款||清付票款to pay a cheque||to honour a cheque Q%~BD@Io  
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支票退票to dishonour a cheque s%rmfIp"  
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拒付支票to refuse a cheque Yx,E5
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拒付支票to stop payment of a cheque &=S:I!9;;  
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提示要求付款to present for payment y4@gw.pt  
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见票即付持票人payable to bearer ]8"U)fzmc.  
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支付指定人payable to order WZHw(BN{+  
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已过期||无效out of date||stale B#IUSHC  
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请给出票人R/D||refer to drawer RhB)AUAj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zjow %  
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文字与数字不一致words and figures differ .vy@uT,
 
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支票 G!B:>P|\l  
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时间已过account closed Ye$j43b  

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更改处应加盖印章alterations require initials c'3N;sZ*B  
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时间已过effects not cleared h/{1(c}  
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停止付款payment stopped `#l3a
 
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支票毁损cheque mutilated LFW`ISY{  
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汇款||寄钱to remit||to send money 4c(Em+4  
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寄票供取款||支票支付to send a cheque for payment 7p2xst  
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寄款人a remitter , p~1fB-/  
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收款人a remittee [H<TcT8  
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国外汇票foreign Bill xR3$sA2  
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国内汇票inland Bill ^O+(eA7E  
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跟单汇票documentary bill %2zmc%]r  
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空头汇票accommodation bill ?BfE*I$\h  
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原始汇票original bill @pYEzizP7  
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改写||换新票据renewed bill + tMf&BZ  
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即期汇票sight bill||bill on demand rYr*D[m]  
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…days after date||…days after date…日后付款 = ,(TP  
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…months after date||…months after date…月后付款 Y/FPkH4  
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见票后…日付款…days after sight||…days sight ~_D.&-xUF  
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见票后…月付款…months after sight||…months sight ;ItH2Lw<&  
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同组票据set of bills hWT jN  
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单张汇票sola of exchange||sole of exchange :u14_^  
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远期汇票usance bill||bill at usance  oBkhb  
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长期汇票long bill <(xqw<)  

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短期汇票short bill #J"xByQKK  
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逾期汇票overdue bill X8$i*#D  
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宽限日期days of grace X7},|cmD_  
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电汇telegraphic transfer （T.T） X4 Arn,  
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邮汇postal order||postal note （Am.）||post office order||money order Jka>Er  
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本票promissory note （P/N） vI{aF- #  
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押汇负责书||押汇保证书letter of hypothecation 3uLG$`N   
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副保||抵押品||付属担保物collateral security EeW ,-I  
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担保书trust receipt||letter of indemnity 1BSd9Ydj  
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承兑||认付acceptance aLa<zEssz  
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单张承兑general acceptance fN&,.UB^p  
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有条件承兑qualified acceptance !oWB5x~:P  
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附条件认付conditional acceptance ?doI6N0T  
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部分认付partial acceptance   B=|R?t(*