[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。   fV(3RG  
会计报表statement of account OW:*qY c;:  
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往来帐目account current ) nfoDG#O  
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现在往来帐||存款额current accout ~}/Dl#9R!  
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销货帐account sales +Q*`kg'  
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共同计算帐项joint account -+9[X*VCc  
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未决帐项outstanding account _`$LdqgE  
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贷方帐项credit account||creditor account ;`9f<d#\  
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借方帐项debit account||debtor account @nxo Bc !P  
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应付帐||应付未付帐account payable Vs>Pv$kW  
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应收帐||应收未收帐account receivable vL/ 3(Bo7  
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新交易||新帐new account TyxIlI4"  
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未决帐||老帐old account wI#8|,]"z  
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现金帐cash account >hKsj{=R7  
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流水帐running account LvG.ocCG  
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暂记帐||未定帐suspense account  >
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过期帐||延滞帐overdue account||pastdue account uL'f8Pqg  
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杂项帐户sundry account ,"qCz[aDN1  
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详细帐单||明细表detail account 9O[IR)
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呆帐bad account C|{Sj`,XG  
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会计项目title of account 68%aDs  
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会计薄||帐薄account-book gqaM<!]  
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营业报告书||损益计算表account of budiness||business report N,t9X7G&  
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借贷细帐||交验帐account rendered xL* psj  
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明细帐account stated t@KTiJI ]  
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与…银行开立一户头to open an account with (6,:X  
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与…银行建立交易to keep account with 5-dt0I@<  
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继续记帐to keep account ]#~J[uk  
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与…有交易to have an account with s
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作成会计帐||有往来帐项to make out an account with

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清算||清理债务to make up an account >N3X/8KL%  
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清洁帐目||与…停止交易to close ones account with 3h bHS~  

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结帐to close an account $.,PteYK  
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清理未付款to ask an account||to demand an account |: )Bo<8  
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结清差额to balance the account with 6 `6I<OJ\  
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清算to settle an account||to liquidate an account||to square an account ^P^"t^O  
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审查帐目||监查帐目to audit an account q\tr&@4iC  
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检查帐目to examine an account za>%hZf\  
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转入A的帐户to charge the amount to As account #jbC@A9Pe  
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以计帐方式付款to pay on account AB $N`+&
 
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代理某人||为某人on ones account||on account of one l(Y32]Z  
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为自己计算||独立帐目on ones own account kr$)nf  

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由某人收益并负风险on ones account and risk||for ones account and risk +s}!+I8P  
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由某人负担for ones account||for account of one cz
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按某人指示||列入某人帐户by order and for account of one oVqx)@$
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列入5月份帐目for May account (muJ-~CJk  
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编入某中帐项下to pass to the account of||to place to the account of +;H=_~b  
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寄出清算书to send in an account||to send in render an account ,!SbH  
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支票薄cheque book gy1kb,MO  
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支票陈票人cheque drawer mj9|q8v{+  
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持票人cheque holder I9TNUZq('  
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不记名支票cheque to bearer||bearer cheque `U?S 9m  
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记名支票||认人支票cheque to order +Kmxo4p  
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到期支票antedated cheque u`L*  
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未到期支票postdated cheque Pi&\GMzd  
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保付支票certified cheque DL_M#c`<  
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未获兑现支票，退票returned cheque $YBH;^#  
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横线支票crossed cheque fQU_
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普通横线general crossing WsM/-P1Y  
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特别横线special crossing iow8H' F  
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空白支票blank cheque 3'Z+PPd!  
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失效支票，过期支票stale cheque A`1/g{Ha  
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普通支票open cheque PI")
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hmd,g>J:<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 785Y*.p  
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支票换现金||兑现to cash a cheque E~!FEl;  
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清理票款to clear a cheque 6{I5 23g  
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保证兑现to certify a cheque 7,"1%^tU  
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填写支票数额to fill up a cheque c~Hq.K$d  
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支票上划线to cross a cheque P8s'e_t  
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开发支票to make out a cheque #6JCm!s  
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签发支票，开立支票to draw a cheque||to issue a cheque /T*]RO4%>]  
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透支支票to overdraw a cheque 'u.`!w '|L  
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背书支票to endorse a cheque ^f1}:g  
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请付票款||清付票款to pay a cheque||to honour a cheque _"F(w"|  
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支票退票to dishonour a cheque v1zJr6ra9  
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拒付支票to refuse a cheque '89D62\89  
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拒付支票to stop payment of a cheque yZ+o7?(2 p  
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提示要求付款to present for payment 12E@9s$Z
 
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见票即付持票人payable to bearer .'7o,)pJ<  
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支付指定人payable to order wEzLfZ Oz/  
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已过期||无效out of date||stale vC J  
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请给出票人R/D||refer to drawer FJ>| l#nO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eVbHPu4  
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文字与数字不一致words and figures differ U#,2et6  
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时间已过account closed b\VY)=U  
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时间已过effects not cleared UG48g}  
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停止付款payment stopped R^fVwDl\  
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支票毁损cheque mutilated hq$:62NYg  
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汇款||寄钱to remit||to send money 8KT|ixs  
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寄票供取款||支票支付to send a cheque for payment tX&
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寄款人a remitter ~%k<N/B  
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收款人a remittee lySeq^y?Q  
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国外汇票foreign Bill m(XcPb  
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国内汇票inland Bill PDzVXLpC  
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跟单汇票documentary bill X'IW&^
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空头汇票accommodation bill \NDSpT<Z  
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原始汇票original bill j^"Z^TEBT  
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改写||换新票据renewed bill Gc<Jx|Q7  
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即期汇票sight bill||bill on demand ]tanvJG}'  
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…days after date||…days after date…日后付款 ;m,lS_[c  
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…months after date||…months after date…月后付款 &G@(f=  
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见票后…日付款…days after sight||…days sight cm
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见票后…月付款…months after sight||…months sight no?TEXp*  
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同组票据set of bills 3/H^YM @  
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单张汇票sola of exchange||sole of exchange {d.`0v9h  
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远期汇票usance bill||bill at usance xAMj16ZF  
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长期汇票long bill 4xuL{z;\  
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短期汇票short bill C"PN3>x}j  
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逾期汇票overdue bill *,-)4)7d  
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宽限日期days of grace ^2[0cne  
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电汇telegraphic transfer （T.T） 0|9(oP/:  
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邮汇postal order||postal note （Am.）||post office order||money order +?zyFb]Km  
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本票promissory note （P/N） G1 %c<1Y  
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押汇负责书||押汇保证书letter of hypothecation cRsLt/ Wr  
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副保||抵押品||付属担保物collateral security 3}= .7qm  
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担保书trust receipt||letter of indemnity C(b"0>  
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承兑||认付acceptance daE/v.a4|  
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单张承兑general acceptance p<?~~7V  
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有条件承兑qualified acceptance #R4Mv(BG  
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附条件认付conditional acceptance \)eHf 7H  
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部分认付partial acceptance   9"52b9U