[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。   bJ4})P&  
会计报表statement of account 7?9QlUO  
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往来帐目account current $M5iU@A  
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现在往来帐||存款额current accout xAbx.\  
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销货帐account sales [3lAKI  
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共同计算帐项joint account Q"7vzri  
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未决帐项outstanding account O_OgTa  
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贷方帐项credit account||creditor account bWWZGl 9  
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借方帐项debit account||debtor account o5LyBUJ  
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应付帐||应付未付帐account payable O/Cwm;&t  
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应收帐||应收未收帐account receivable NH9"89]E  
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新交易||新帐new account =Ot|d #_  
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未决帐||老帐old account .ni<'  
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现金帐cash account (;VlK#rnC  
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流水帐running account x994B@\j+  
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暂记帐||未定帐suspense account Ls<^z@I  
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过期帐||延滞帐overdue account||pastdue account @cB7tY*Ski  
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杂项帐户sundry account \uPyvA=  
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详细帐单||明细表detail account t =V| '  
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呆帐bad account 5'\detV_  
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会计项目title of account <
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会计薄||帐薄account-book qCkC2Fy(  
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营业报告书||损益计算表account of budiness||business report .(RZ&*4  
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借贷细帐||交验帐account rendered / 3eGt7x#  
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明细帐account stated B"YN+S
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与…银行开立一户头to open an account with EXMW,  
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与…银行建立交易to keep account with L{&>,ww  
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继续记帐to keep account uK]-m  
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与…有交易to have an account with r+8)<Xt+p  
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作成会计帐||有往来帐项to make out an account with mPU}]1*p  
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清算||清理债务to make up an account 6cd!;Ca
 
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清洁帐目||与…停止交易to close ones account with ,4S[<(T"  
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结帐to close an account ,,H;2xYf  
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清理未付款to ask an account||to demand an account 118l
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结清差额to balance the account with wK0x\V6dJ  
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清算to settle an account||to liquidate an account||to square an account +.&P$`;TZj  
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审查帐目||监查帐目to audit an account 8!0fT}  
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检查帐目to examine an account 0J^Z)U>j  
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转入A的帐户to charge the amount to As account i3mw.`7  
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以计帐方式付款to pay on account z:Tj0<A'  
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代理某人||为某人on ones account||on account of one p7 !y#  
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为自己计算||独立帐目on ones own account l?$X.CwX  
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由某人收益并负风险on ones account and risk||for ones account and risk O'B3sy  
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由某人负担for ones account||for account of one pY-!NoES  
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按某人指示||列入某人帐户by order and for account of one dl[%C6  
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列入5月份帐目for May account s0]ZE\`H>  
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编入某中帐项下to pass to the account of||to place to the account of *1!'ZfT;  
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寄出清算书to send in an account||to send in render an account 4OLYB9HP_  
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支票薄cheque book 4YI6&  
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支票陈票人cheque drawer @aN~97 H\  
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持票人cheque holder ~3Pp}eO~V  
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不记名支票cheque to bearer||bearer cheque .b`8
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记名支票||认人支票cheque to order ns~bz-n  
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到期支票antedated cheque z>0$SBQ-  
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未到期支票postdated cheque 4;)t\9cy_  
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保付支票certified cheque M6 quPj  
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未获兑现支票，退票returned cheque a
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横线支票crossed cheque G\5Bdo1g  
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普通横线general crossing YMNLn9  
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特别横线special crossing @`nG&U  
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空白支票blank cheque K
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失效支票，过期支票stale cheque x[)]u8^A  
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普通支票open cheque ~#VDJ[Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x./"SQ=R+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {[/A?AV;F  
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支票换现金||兑现to cash a cheque Q3$DX,8?  
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清理票款to clear a cheque ./.aLTh  
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保证兑现to certify a cheque V!yBH<X  
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填写支票数额to fill up a cheque ZFH-srs{  
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支票上划线to cross a cheque o /1+ }f  

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开发支票to make out a cheque 7h41E#  
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签发支票，开立支票to draw a cheque||to issue a cheque FzCXA=m  
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透支支票to overdraw a cheque I0x;rP  
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背书支票to endorse a cheque (Nd)$Oq[4  
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请付票款||清付票款to pay a cheque||to honour a cheque U#w0E G  
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支票退票to dishonour a cheque /P46k4M1U  
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拒付支票to refuse a cheque d|~'#:y@  
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拒付支票to stop payment of a cheque [ z/G  
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提示要求付款to present for payment Q[H4l({E  
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见票即付持票人payable to bearer 'iwT
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支付指定人payable to order <Zf
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已过期||无效out of date||stale a?Y>hvI  
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请给出票人R/D||refer to drawer #KHj.Vg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C+t
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文字与数字不一致words and figures differ od,,2pwK+  
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支票 !kh:zTP  
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时间已过account closed h+YPyeAs  
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更改处应加盖印章alterations require initials v=
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时间已过effects not cleared C9FAX$$^(Y  
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停止付款payment stopped PBL=P+  
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支票毁损cheque mutilated IkGM~3e  
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汇款||寄钱to remit||to send money fX1Ib$v  
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寄票供取款||支票支付to send a cheque for payment c2Y\bKeN  
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寄款人a remitter D_`~$QB`,  
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收款人a remittee 7Fzr\&  
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国外汇票foreign Bill G6\`Iy68/v  
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国内汇票inland Bill PT4iy<  
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跟单汇票documentary bill p@@* F+  
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空头汇票accommodation bill w,<n5dMv  
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原始汇票original bill L/N%ft]!T  
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改写||换新票据renewed bill +z~bH!$2  
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即期汇票sight bill||bill on demand \23m*3"W  
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…days after date||…days after date…日后付款 eyn-bw  
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…months after date||…months after date…月后付款 PJ<9T3Fa  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight J(9{P/  

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同组票据set of bills }>b@=5O  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance xiqeKoAD  
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长期汇票long bill j-| !QlB  
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短期汇票short bill bR?xz-g%<3  
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逾期汇票overdue bill 4hkyq>c}  
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宽限日期days of grace }-Jo9dNs  
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电汇telegraphic transfer （T.T） Y3SV6""y/  
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邮汇postal order||postal note （Am.）||post office order||money order g@Rs.Zq  
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本票promissory note （P/N） HmHM#~5(`  
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押汇负责书||押汇保证书letter of hypothecation #+$PD`j  
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副保||抵押品||付属担保物collateral security m[BpV.s  
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担保书trust receipt||letter of indemnity x{/-&`F  
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承兑||认付acceptance [ u ^/3N  

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单张承兑general acceptance b~(S;1NS'  
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有条件承兑qualified acceptance _rz\[{)  
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附条件认付conditional acceptance }g:'K  
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部分认付partial acceptance   c5pK%I}O