[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 ;,Lq*x2s  
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往来帐目account current J[VQ6 fD%  
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现在往来帐||存款额current accout *!C^L"i  
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销货帐account sales dgX0\lKpf  
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共同计算帐项joint account 1ub03$pL;  
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未决帐项outstanding account # ?}WQP!  
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贷方帐项credit account||creditor account `lcpUWn  
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借方帐项debit account||debtor account |M9x&(H;Hw  
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应付帐||应付未付帐account payable 7v%~^l7:x  
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应收帐||应收未收帐account receivable A g
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新交易||新帐new account Q\ro )r  
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未决帐||老帐old account ")x9A& p  
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现金帐cash account [S3 X  
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流水帐running account $n(@hT>?  
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暂记帐||未定帐suspense account Q0ev*MS9Z  
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过期帐||延滞帐overdue account||pastdue account 9Tjvc!4_b  
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杂项帐户sundry account $~zqt%}  
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详细帐单||明细表detail account cZ^$!0  
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呆帐bad account tEBf2|<  
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会计项目title of account &k : |  
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会计薄||帐薄account-book Tje =vI  
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营业报告书||损益计算表account of budiness||business report Es[?yft2Q<  
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借贷细帐||交验帐account rendered ^ /:]HG  
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明细帐account stated 0#sk]Qz  
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与…银行开立一户头to open an account with _.Uz!2  
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与…银行建立交易to keep account with -+Quw2465^  
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继续记帐to keep account kD MS7y<s  
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与…有交易to have an account with Yg2z=&p-{"  
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作成会计帐||有往来帐项to make out an account with pPG!{:YT  
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清算||清理债务to make up an account '{6`n5:e  
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清洁帐目||与…停止交易to close ones account with _mXq]r0  
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结帐to close an account b39;Sv|#  
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清理未付款to ask an account||to demand an account R&PQ[Xc  
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结清差额to balance the account with +".&A#wU  
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清算to settle an account||to liquidate an account||to square an account ~}4H=[Zu  
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审查帐目||监查帐目to audit an account ]e?*7T]  
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检查帐目to examine an account /0SPRf}
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转入A的帐户to charge the amount to As account o/=K:
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以计帐方式付款to pay on account L/<Up   
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代理某人||为某人on ones account||on account of one _MMz x2}  
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为自己计算||独立帐目on ones own account 6e~+ @S  
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由某人收益并负风险on ones account and risk||for ones account and risk #axRg=d?K  
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由某人负担for ones account||for account of one 70KXBu<6  
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按某人指示||列入某人帐户by order and for account of one r-Dcc;+=Q  
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列入5月份帐目for May account z':
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编入某中帐项下to pass to the account of||to place to the account of n\cP17dr  
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寄出清算书to send in an account||to send in render an account \LM'KD pP_  
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支票薄cheque book F48 `1+  
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支票陈票人cheque drawer ;UWdT]>!?  
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持票人cheque holder G:@gO2(D  
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不记名支票cheque to bearer||bearer cheque |Ec$%
 
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记名支票||认人支票cheque to order 2nEj X\BY  
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到期支票antedated cheque }%jb/@~  
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未到期支票postdated cheque Ak9W8Z}  
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保付支票certified cheque \|T0@V  
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未获兑现支票，退票returned cheque #2WBYScW0  
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横线支票crossed cheque wvc?2~`  
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普通横线general crossing wZOO#&X#r  
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特别横线special crossing T}\U:@b  
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空白支票blank cheque 2R5]UR S  
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失效支票，过期支票stale cheque %V+,#  
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普通支票open cheque t /47lYN)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a1}W2;W0]g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vAVoF L  
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支票换现金||兑现to cash a cheque b#]in0MT?@  
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清理票款to clear a cheque t]vz+VQ  
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保证兑现to certify a cheque !BY=HFT  
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填写支票数额to fill up a cheque i$F)h<OU+  
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支票上划线to cross a cheque NKMB,b  
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开发支票to make out a cheque W35nnBU  
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签发支票，开立支票to draw a cheque||to issue a cheque *&U9npN  
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透支支票to overdraw a cheque Wm\f:|U5`  
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背书支票to endorse a cheque B]hZ4.B1  
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请付票款||清付票款to pay a cheque||to honour a cheque Z>{8FzP.F  
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支票退票to dishonour a cheque F6 UOo.L)I  
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拒付支票to refuse a cheque dXOjaS# ~  
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拒付支票to stop payment of a cheque ]]]7"a  
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提示要求付款to present for payment M35}
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见票即付持票人payable to bearer S-L6KA{  
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支付指定人payable to order L72GF5+!!  
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已过期||无效out of date||stale jLEU V  
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请给出票人R/D||refer to drawer k%LE"Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |e\:0O?  
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文字与数字不一致words and figures differ 0zfrx-'zN  
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支票 >:K3y$]_  

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时间已过account closed kC#;j=K?  
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更改处应加盖印章alterations require initials zb3ir|  
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时间已过effects not cleared 2ru6bIb;  
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停止付款payment stopped ,iHt*SZ,*  
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支票毁损cheque mutilated 4C2 Dwj  
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汇款||寄钱to remit||to send money &fTCY- W[  
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寄票供取款||支票支付to send a cheque for payment i0R=P[  
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寄款人a remitter ,rN7X<s54  
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收款人a remittee n2QD*3i  
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国外汇票foreign Bill 4Pt0^;H&jn  
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国内汇票inland Bill '3xSzsDn  
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跟单汇票documentary bill isN"7y|r:X  
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空头汇票accommodation bill Zs4N0N{  
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原始汇票original bill 5n"'M&Ce  
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改写||换新票据renewed bill OU[Sm7B  
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即期汇票sight bill||bill on demand 5=$D~>-#  
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…days after date||…days after date…日后付款 Q[k}_1sWs$  
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…months after date||…months after date…月后付款 PeG8 _X}u9  
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见票后…日付款…days after sight||…days sight :|Z*aI]9  
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见票后…月付款…months after sight||…months sight :JOF!Q  
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同组票据set of bills ^v`|0z\  
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单张汇票sola of exchange||sole of exchange T+gqu &9R  
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远期汇票usance bill||bill at usance $
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长期汇票long bill P ^D\znvc  
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短期汇票short bill U/TF,JUI  
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逾期汇票overdue bill eE7+fMP{  
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宽限日期days of grace &OsJnkY<<  
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电汇telegraphic transfer （T.T） Bl(we/r  
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邮汇postal order||postal note （Am.）||post office order||money order tL LP2^_&  
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本票promissory note （P/N） 2y ,f  
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押汇负责书||押汇保证书letter of hypothecation Ia[e7  
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副保||抵押品||付属担保物collateral security j^>J*gLM}W  
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担保书trust receipt||letter of indemnity RlC|xj"l%  
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承兑||认付acceptance 8-+Ce;h  
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单张承兑general acceptance o^}K]ML!t  
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有条件承兑qualified acceptance V+(1U|@~  
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附条件认付conditional acceptance !#Ub*qY1Z  
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部分认付partial acceptance   p D-k<8|