[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。   P*)}E NY  
会计报表statement of account O: :X$O7  
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往来帐目account current oCXBek?\  
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现在往来帐||存款额current accout d^!)',`  
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销货帐account sales 7%&#V2  
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共同计算帐项joint account uIiE,.Uu}  
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未决帐项outstanding account Z)~.OqRw]  
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贷方帐项credit account||creditor account 4S`2")V  
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借方帐项debit account||debtor account 4ac2^`  
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应付帐||应付未付帐account payable Nv{r`J.  
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应收帐||应收未收帐account receivable Mm;kB/1  
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新交易||新帐new account vUk <z*  
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未决帐||老帐old account Uf}s6#  
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现金帐cash account E
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流水帐running account :G=N|3  
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暂记帐||未定帐suspense account >`R}ulz)  
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过期帐||延滞帐overdue account||pastdue account !C]0l  
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杂项帐户sundry account 2+y<&[A8U  
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详细帐单||明细表detail account A Ch!D>C1  
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呆帐bad account wQ]!Y?I  
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会计项目title of account 5$9g4  
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会计薄||帐薄account-book hUN]Lm6M  
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营业报告书||损益计算表account of budiness||business report 6a$=m3ic  
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借贷细帐||交验帐account rendered ]U?)_P@}  
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明细帐account stated [HNWM/ff7+  

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与…银行开立一户头to open an account with A9qbE  
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与…银行建立交易to keep account with i~1bfl   
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继续记帐to keep account m+&)eQ:  
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与…有交易to have an account with IXQxjqd^  
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作成会计帐||有往来帐项to make out an account with Rb!V{jQ  
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清算||清理债务to make up an account E+'P|~>oX  
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清洁帐目||与…停止交易to close ones account with _c:}i\8R  
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结帐to close an account Obj?,O  
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清理未付款to ask an account||to demand an account <d`ksZ+  
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结清差额to balance the account with ^/`W0kT  
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清算to settle an account||to liquidate an account||to square an account DERhmJ;>H  
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审查帐目||监查帐目to audit an account D=>[~u3H  
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检查帐目to examine an account }I )%Gw  
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转入A的帐户to charge the amount to As account wr`+xYuuC=  
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以计帐方式付款to pay on account RkMs!M
 
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代理某人||为某人on ones account||on account of one 6\B Zyry3*  
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为自己计算||独立帐目on ones own account 9-
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由某人收益并负风险on ones account and risk||for ones account and risk X?B\+dq  
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由某人负担for ones account||for account of one Z!81\5  
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按某人指示||列入某人帐户by order and for account of one N~)RR {$w  
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列入5月份帐目for May account ={k_ (8]  
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编入某中帐项下to pass to the account of||to place to the account of Co^^rd@  
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寄出清算书to send in an account||to send in render an account M/5+AsT  
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支票薄cheque book PZY VLUw `  
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支票陈票人cheque drawer >MLPmER  
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持票人cheque holder @@=e-d  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order myqQq
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到期支票antedated cheque `-yiVUp1:z  
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未到期支票postdated cheque (3 ]!ZV  
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保付支票certified cheque HbMD5(  
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未获兑现支票，退票returned cheque SS7C|*-
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横线支票crossed cheque $LHF=tYS  
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普通横线general crossing 3bZ:*6W.6  
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特别横线special crossing JVq`v#8  
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空白支票blank cheque XT{o ]S~nq  
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失效支票，过期支票stale cheque O_^ uLp  
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普通支票open cheque m:5x"o7)ln  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1pZ[rM'}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yPT\9"/  
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支票换现金||兑现to cash a cheque eDL0V
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清理票款to clear a cheque 2hFOwI  
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保证兑现to certify a cheque %)PQomn?  
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填写支票数额to fill up a cheque fp'%lbk=  
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支票上划线to cross a cheque g0Jy
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开发支票to make out a cheque SS"Z>talw  
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签发支票，开立支票to draw a cheque||to issue a cheque /*hS0xN*  
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透支支票to overdraw a cheque _VI3b$  
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背书支票to endorse a cheque ]R6Z(^XT,E  
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请付票款||清付票款to pay a cheque||to honour a cheque VIg=|Oe),  
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支票退票to dishonour a cheque P s9YP B-  
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拒付支票to refuse a cheque i*ji   
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拒付支票to stop payment of a cheque Jej-b<HmQ  
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提示要求付款to present for payment "U%jG`q  
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见票即付持票人payable to bearer X^ZUm  
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支付指定人payable to order e \ rb  
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已过期||无效out of date||stale B#9T6|2  
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请给出票人R/D||refer to drawer {uuvgFC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &+>)H$5  
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文字与数字不一致words and figures differ t(F] -[  
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支票 Z`lCS o;  
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时间已过account closed FI|@=l;_  
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更改处应加盖印章alterations require initials niIjatT  
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时间已过effects not cleared bs_"Nn?  
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停止付款payment stopped %wp#vO-$  
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支票毁损cheque mutilated hA81(JWG  
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汇款||寄钱to remit||to send money K$..#]\TM  
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寄票供取款||支票支付to send a cheque for payment _ .%\czO  
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寄款人a remitter Pe !eID8  
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收款人a remittee PIuk]&L^  
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国外汇票foreign Bill "kKIVlC  
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国内汇票inland Bill Oifu ?f<r  
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跟单汇票documentary bill 9_rNJLj8y  
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空头汇票accommodation bill G^F4c{3c~  
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原始汇票original bill 0:**uion  
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改写||换新票据renewed bill ctOC.  
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即期汇票sight bill||bill on demand r6Z&i^cMe  
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…days after date||…days after date…日后付款 ' %OQd?MhL  
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…months after date||…months after date…月后付款 0K,*FdA  
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见票后…日付款…days after sight||…days sight ,:-S<]fS{_  
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见票后…月付款…months after sight||…months sight 6Pl$DSu  
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同组票据set of bills <!&nyuSz  
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单张汇票sola of exchange||sole of exchange _C"W;n'  
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远期汇票usance bill||bill at usance .0#?u1gXsX  
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长期汇票long bill x!MYIaZ7  
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短期汇票short bill +=Crfvt  
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逾期汇票overdue bill qJVW :$1 q  
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宽限日期days of grace @xB"9s  
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电汇telegraphic transfer （T.T） <y\>[7Y  
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邮汇postal order||postal note （Am.）||post office order||money order -O\!IXG^  
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本票promissory note （P/N） wvcG <sj  
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押汇负责书||押汇保证书letter of hypothecation 9EK5#_L[=  
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副保||抵押品||付属担保物collateral security tqAh&TW3+  
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担保书trust receipt||letter of indemnity ckBcwIXlP&  
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承兑||认付acceptance V?t^ J7{'  
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单张承兑general acceptance H@qA  X  
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有条件承兑qualified acceptance tz)aQ6p\X  
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附条件认付conditional acceptance 0g ,;Yzm  
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部分认付partial acceptance   >_jT.d