[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。   :[r/ Y  
会计报表statement of account 5Y(<T~  
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往来帐目account current x,% %^(  
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现在往来帐||存款额current accout BH"Op
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销货帐account sales JJZu%9~[  
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共同计算帐项joint account E#!tXO&,  
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未决帐项outstanding account YWFq&II|Z  
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贷方帐项credit account||creditor account 4=~+Bz  
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借方帐项debit account||debtor account AxtmG\o>  
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应付帐||应付未付帐account payable awv$ }EFo  
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应收帐||应收未收帐account receivable SF=TG84<  
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新交易||新帐new account 3;RQ\{eM  
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未决帐||老帐old account ysj5/wtO0  
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现金帐cash account |A/H*J,  
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流水帐running account ]OtnekkK$  
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暂记帐||未定帐suspense account ?<`oKBn  
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过期帐||延滞帐overdue account||pastdue account ]rv4O@||w  
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杂项帐户sundry account
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详细帐单||明细表detail account d[>HxPwo  
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呆帐bad account -72EXO=|  
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会计项目title of account sO` oapy  
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会计薄||帐薄account-book V^,eW!  
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营业报告书||损益计算表account of budiness||business report l2LLM
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借贷细帐||交验帐account rendered o]~\u{o#.  
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明细帐account stated m/1FVC@*  

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与…银行开立一户头to open an account with 8 ECX[fw  
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与…银行建立交易to keep account with FDQ=$w}'>  
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继续记帐to keep account RkE)2q[5  
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与…有交易to have an account with d MH_:jb  
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作成会计帐||有往来帐项to make out an account with bGCC?}\  
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清算||清理债务to make up an account d ItfR'$  
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清洁帐目||与…停止交易to close ones account with ,*J@ic7"  
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结帐to close an account ^eh .Iml'@  
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清理未付款to ask an account||to demand an account %JM $]  
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结清差额to balance the account with 8"j$=T6;W  
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清算to settle an account||to liquidate an account||to square an account ?>
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审查帐目||监查帐目to audit an account uOA/r@7I}S  
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检查帐目to examine an account nnyT,e%  
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转入A的帐户to charge the amount to As account N|yA]dg[  
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以计帐方式付款to pay on account z
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代理某人||为某人on ones account||on account of one b$'%)\('g  
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为自己计算||独立帐目on ones own account k M/:
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由某人收益并负风险on ones account and risk||for ones account and risk %`b s<ZWT  
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由某人负担for ones account||for account of one I;XM4a  
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按某人指示||列入某人帐户by order and for account of one !\'w>y7  
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列入5月份帐目for May account I]HYqI  
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编入某中帐项下to pass to the account of||to place to the account of ~Xx}:@Ld  
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寄出清算书to send in an account||to send in render an account p_xJKQS  
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支票薄cheque book G$)q% b;Lz  
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支票陈票人cheque drawer 1^AQLOiRE1  
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持票人cheque holder hAgrs[OFj  
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不记名支票cheque to bearer||bearer cheque mb'{@  
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记名支票||认人支票cheque to order  de8xl  
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到期支票antedated cheque 6Po{tKU  
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未到期支票postdated cheque _+Z;pt$C  
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保付支票certified cheque 6XAofN/5f  
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未获兑现支票，退票returned cheque 6 {`J I  
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横线支票crossed cheque oh:.iL}j  
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普通横线general crossing p`"Ic2xPJ  
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特别横线special crossing Q{ g{  
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空白支票blank cheque <pFbm  
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失效支票，过期支票stale cheque *]Eyf")  
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普通支票open cheque B;<zA' 1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;|,*zD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h.xtkD)Y~  
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支票换现金||兑现to cash a cheque -;YhQxxC}L  
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清理票款to clear a cheque !^aJS'aq  
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保证兑现to certify a cheque @n$/2y_.  
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填写支票数额to fill up a cheque o}Q3mCB  
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支票上划线to cross a cheque +6(\7?  
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开发支票to make out a cheque [`!%u3  
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签发支票，开立支票to draw a cheque||to issue a cheque yXCH
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透支支票to overdraw a cheque ULzrJbP'7  
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背书支票to endorse a cheque M]SeNYDy  
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请付票款||清付票款to pay a cheque||to honour a cheque wQ81wfr1:  
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支票退票to dishonour a cheque wJh/tb=$o  
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拒付支票to refuse a cheque =X7_!vSv  
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拒付支票to stop payment of a cheque -s]@8VJA"  
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提示要求付款to present for payment U_WO<uhC  
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见票即付持票人payable to bearer & d\ y:7  
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支付指定人payable to order *D.Ajd.G  
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已过期||无效out of date||stale F6aC'<#/  
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请给出票人R/D||refer to drawer [2E(3`-u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;a| ~YM2I  
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文字与数字不一致words and figures differ wE}Wh5  
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支票 lqKj;'  
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时间已过account closed fP\q?X@]E  
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更改处应加盖印章alterations require initials I2Imb9k~B  
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时间已过effects not cleared 0^sY>N"  

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停止付款payment stopped |`t 6lVO,Z  
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支票毁损cheque mutilated m\X\Xp~A  
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汇款||寄钱to remit||to send money  ]%FAJ\  
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寄票供取款||支票支付to send a cheque for payment vg1JN"S[  
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寄款人a remitter 5l 3PAG  
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收款人a remittee >%om[]0E  
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国外汇票foreign Bill mXOI"B9Sq  
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国内汇票inland Bill BB\GrD  
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跟单汇票documentary bill IBo  
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空头汇票accommodation bill uC^ )#Y\"  
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原始汇票original bill in<.0v9w  
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改写||换新票据renewed bill _d5:Y  
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即期汇票sight bill||bill on demand `}l%61n0  
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…days after date||…days after date…日后付款 x?{UWh%  
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…months after date||…months after date…月后付款 dDpAS#'s\  
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见票后…日付款…days after sight||…days sight z_$c_J  
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见票后…月付款…months after sight||…months sight hLLSmW(  
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同组票据set of bills +M0pmK!  
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单张汇票sola of exchange||sole of exchange "=Br&FN{|  
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远期汇票usance bill||bill at usance 6WY/[TC-  
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长期汇票long bill 0hemXvv1  
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短期汇票short bill ~(^P(  
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逾期汇票overdue bill Gaix6@X6'  
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宽限日期days of grace 8F}drK9>F  
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电汇telegraphic transfer （T.T） e2O6q05 ?Q  
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邮汇postal order||postal note （Am.）||post office order||money order Tlw'05\{J  
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本票promissory note （P/N） UHZuH?|@  
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押汇负责书||押汇保证书letter of hypothecation X;I9\Cp]!  

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副保||抵押品||付属担保物collateral security %k!CjW3  
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担保书trust receipt||letter of indemnity ^jL '*&l  
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承兑||认付acceptance uZ+bo&  
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单张承兑general acceptance &$MC!iMh  
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有条件承兑qualified acceptance :X0L6y)u  
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附条件认付conditional acceptance aFnel8  
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部分认付partial acceptance   `/8@Fj