[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。   8p"R4  
会计报表statement of account {XR3L'X  
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往来帐目account current }:SWgPfc  
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现在往来帐||存款额current accout D05JQ*  
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销货帐account sales Yl\p*j"Fid  
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共同计算帐项joint account X7."hGu@  
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未决帐项outstanding account p#A{.6Pa:  
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贷方帐项credit account||creditor account DWXxB  
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借方帐项debit account||debtor account _-6IB>  
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应付帐||应付未付帐account payable .=`r?#0  
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应收帐||应收未收帐account receivable V(#z{!  
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新交易||新帐new account p3`odmbN  
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未决帐||老帐old account wgPkSsuBuC  
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现金帐cash account ] -}Zd\Rs  
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流水帐running account ud`!X#e~  
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暂记帐||未定帐suspense account %4#Q3YlyD  
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过期帐||延滞帐overdue account||pastdue account iVdY\+N!<  
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杂项帐户sundry account r@) _>(  
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详细帐单||明细表detail account 3@*orm>em  
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呆帐bad account r!C# PiT}I  
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会计项目title of account }#D+}Mo!,  
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会计薄||帐薄account-book @4FG& >kQ  
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营业报告书||损益计算表account of budiness||business report f C<pCdsg  
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借贷细帐||交验帐account rendered duT'$}2@>  
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明细帐account stated [5T{`&  
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与…银行开立一户头to open an account with %Ix   
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与…银行建立交易to keep account with T P#Hq  
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继续记帐to keep account 57~/QEdy  
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与…有交易to have an account with -:~"c@D  
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作成会计帐||有往来帐项to make out an account with .tQeOZW'  
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清算||清理债务to make up an account vp2s)W8W  
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清洁帐目||与…停止交易to close ones account with Wfp>BC  
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结帐to close an account 6*r#m%|   
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清理未付款to ask an account||to demand an account /c|X:F!;X#  
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结清差额to balance the account with hRaX!QcG3  
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清算to settle an account||to liquidate an account||to square an account `:#IZ  
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审查帐目||监查帐目to audit an account d]r?mnN W  

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检查帐目to examine an account q.s'z}  
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转入A的帐户to charge the amount to As account cP2n,>:  
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以计帐方式付款to pay on account FXG,DJ:  
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代理某人||为某人on ones account||on account of one \IX|{]*D  

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为自己计算||独立帐目on ones own account hEMS  
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由某人收益并负风险on ones account and risk||for ones account and risk E>isl"  
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由某人负担for ones account||for account of one p>h}k_s  
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按某人指示||列入某人帐户by order and for account of one F~C7$  
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列入5月份帐目for May account ;MH_pE/m  
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编入某中帐项下to pass to the account of||to place to the account of #3}!Q0   
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寄出清算书to send in an account||to send in render an account /[+qw%>  
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支票薄cheque book b&P2VqYgl  
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支票陈票人cheque drawer eCwR }m?_  

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持票人cheque holder nVoP:FHH  
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不记名支票cheque to bearer||bearer cheque IPk"{
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记名支票||认人支票cheque to order , %A2wV  
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到期支票antedated cheque _ Kg"l5?B  
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未到期支票postdated cheque ~' q&rvk`  
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保付支票certified cheque ~`<_xIvrq  
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未获兑现支票，退票returned cheque W<M\b#  
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横线支票crossed cheque QA#Jx  
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普通横线general crossing ' eH Fa  
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特别横线special crossing ?}<Wmy2A  
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空白支票blank cheque M~-jPY,+  
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失效支票，过期支票stale cheque H~~>ut6`  
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普通支票open cheque Df0m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount leO..M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,{s
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支票换现金||兑现to cash a cheque )}4xmf@gl  
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清理票款to clear a cheque EALgBv>#ZL  
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保证兑现to certify a cheque <jtu/U]78|  
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填写支票数额to fill up a cheque H]&^>Pvh  
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支票上划线to cross a cheque _sC kBDl-  
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开发支票to make out a cheque dnstm@0k  
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签发支票，开立支票to draw a cheque||to issue a cheque hT[w" &3  
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透支支票to overdraw a cheque ljw>[wNv  
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背书支票to endorse a cheque `T~~yM)q  
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请付票款||清付票款to pay a cheque||to honour a cheque -+Ab[  
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支票退票to dishonour a cheque 8ZvozQE  
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拒付支票to refuse a cheque Gs
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拒付支票to stop payment of a cheque _!?iiO  
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提示要求付款to present for payment ieG%D HN  
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见票即付持票人payable to bearer pG(%yIiAi  
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支付指定人payable to order kPg | o3H  
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已过期||无效out of date||stale xcA5  
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请给出票人R/D||refer to drawer S1oP_A[|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'o.A8su,  
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文字与数字不一致words and figures differ TSHQ>kP  
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支票 sGs_w:Hn  
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时间已过account closed 7lYiufg  
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更改处应加盖印章alterations require initials 9j
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时间已过effects not cleared c^s%t:)K  
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停止付款payment stopped |E#+X  
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支票毁损cheque mutilated y-i6StJ  
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汇款||寄钱to remit||to send money vv% o+r-t  
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寄票供取款||支票支付to send a cheque for payment -SGoE=  
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寄款人a remitter  M~jV"OF=  
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收款人a remittee gcKXda(  
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国外汇票foreign Bill ta'{S=^j  
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国内汇票inland Bill q{:]D(   
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跟单汇票documentary bill xh)
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空头汇票accommodation bill b|'{f?  
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原始汇票original bill  a\@k5?  
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改写||换新票据renewed bill :*6#(MX  
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即期汇票sight bill||bill on demand C1ZuDL)e  
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…days after date||…days after date…日后付款 k`u.:C&  
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…months after date||…months after date…月后付款 FIEA'kUy  
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见票后…日付款…days after sight||…days sight ZtofDp5B  

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见票后…月付款…months after sight||…months sight Gjka %  
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同组票据set of bills sb"h:i>O4  
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单张汇票sola of exchange||sole of exchange r'E|6_0  
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远期汇票usance bill||bill at usance NS3qNj  
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长期汇票long bill U0fr\kM  
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短期汇票short bill %Xjg /5G-  
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逾期汇票overdue bill ^"!)p2=  
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宽限日期days of grace }F=lG-x  
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电汇telegraphic transfer （T.T） ee
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邮汇postal order||postal note （Am.）||post office order||money order >4iVVs  
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本票promissory note （P/N） )FSa]1t;x  
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押汇负责书||押汇保证书letter of hypothecation -]!zj#&  
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副保||抵押品||付属担保物collateral security p|RFpn2ygF  
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担保书trust receipt||letter of indemnity , ]H2F']4Z  
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承兑||认付acceptance H%G|8,4  
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单张承兑general acceptance ? uu,w  
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有条件承兑qualified acceptance @;`d\lQ  
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附条件认付conditional acceptance tr@)zM GB  
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部分认付partial acceptance   <Oihwr@5<