[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。   [{&jr]w`|  
会计报表statement of account I]}>|  
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往来帐目account current "t(wG{RxY  
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现在往来帐||存款额current accout w>~M}Ahj  
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销货帐account sales eK`PxoTI-I  
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共同计算帐项joint account )%JD8;[Jq  
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未决帐项outstanding account S_8r\B[>P  
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贷方帐项credit account||creditor account %AR^+*Nu  
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借方帐项debit account||debtor account OV5e#AOy)  
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应付帐||应付未付帐account payable qa!RH]B3  
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应收帐||应收未收帐account receivable !dv-8C$U  
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新交易||新帐new account 5N1 K~".  
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未决帐||老帐old account AMk~dzNt  
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现金帐cash account Kpg:yrc['  
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流水帐running account BLW]|p|1:  
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暂记帐||未定帐suspense account v&2+'7]w r  
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过期帐||延滞帐overdue account||pastdue account D-iUN  
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杂项帐户sundry account ~R{8.!: >  
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详细帐单||明细表detail account Ps7_-cH  
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呆帐bad account uWr
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会计项目title of account P#F_>GB  
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会计薄||帐薄account-book &%}6q]e  
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营业报告书||损益计算表account of budiness||business report Fu mn9  
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借贷细帐||交验帐account rendered !`Xt8q\r  
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明细帐account stated w@2~`<Hk'"  
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与…银行开立一户头to open an account with ha5 bD%  
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与…银行建立交易to keep account with B'!PJj  
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继续记帐to keep account yX3PUO9  
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与…有交易to have an account with !>q?dhw@  
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作成会计帐||有往来帐项to make out an account with  JUmw$u  
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清算||清理债务to make up an account KxGKA  
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清洁帐目||与…停止交易to close ones account with R&]c"cO L8  
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结帐to close an account Ri9Kr  
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清理未付款to ask an account||to demand an account 7 kEx48  
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结清差额to balance the account with mu 2 A%"7  
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清算to settle an account||to liquidate an account||to square an account :U!'U;uQ  
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审查帐目||监查帐目to audit an account |= tJ|  
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检查帐目to examine an account tZdwy>;  
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转入A的帐户to charge the amount to As account |\i:LG1  
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以计帐方式付款to pay on account b`(yu.{Jn  
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代理某人||为某人on ones account||on account of one 6T R8D\  
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为自己计算||独立帐目on ones own account 7JxE|G  
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由某人收益并负风险on ones account and risk||for ones account and risk kHt! S9r  
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由某人负担for ones account||for account of one v< 65(I>  
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按某人指示||列入某人帐户by order and for account of one !L&=?CX  
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列入5月份帐目for May account 5QqJI#4~  

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编入某中帐项下to pass to the account of||to place to the account of L#t-KLJ  
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寄出清算书to send in an account||to send in render an account 7i-W*Mb:  
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支票薄cheque book ?=/}Ft  
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支票陈票人cheque drawer ]>VJ--fH  
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持票人cheque holder Z4wrXss~  
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不记名支票cheque to bearer||bearer cheque u7WTSL%  
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记名支票||认人支票cheque to order 9a"Y,1  
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到期支票antedated cheque Z3X&<Y5  
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未到期支票postdated cheque 3zA8pI w  
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保付支票certified cheque f}9PEpa,Z  
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未获兑现支票，退票returned cheque Gw\G+T?M-  
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横线支票crossed cheque }]39 iK`w  
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普通横线general crossing "zeJ4f  
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特别横线special crossing LjH&f 4mY  
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空白支票blank cheque iu6WGmR  
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失效支票，过期支票stale cheque wzQdKlV  
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普通支票open cheque "13 :VTs[5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !irX[,e  
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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+k?C-w  
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支票换现金||兑现to cash a cheque cV,03]x
 
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清理票款to clear a cheque WfjUJw5x"s  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque X"khuyT_  
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支票上划线to cross a cheque dBq,O%$oq  
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开发支票to make out a cheque q}A3"$-F  
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签发支票，开立支票to draw a cheque||to issue a cheque cp?P@-  
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透支支票to overdraw a cheque [Z Gj7  
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背书支票to endorse a cheque Joo)GIB  
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请付票款||清付票款to pay a cheque||to honour a cheque >]|^Ux,WZ  
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支票退票to dishonour a cheque ,Y5 4(>>%  
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拒付支票to refuse a cheque +~k,4  
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拒付支票to stop payment of a cheque 4sE=W PKF#  
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提示要求付款to present for payment k+G4<qw  
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见票即付持票人payable to bearer %LlKi5u]  
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支付指定人payable to order Z:gsguX  
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已过期||无效out of date||stale 8-6{MJ?F  
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请给出票人R/D||refer to drawer ,qh   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m{Xf_rQ w  
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文字与数字不一致words and figures differ NPq2C8:  
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支票 uty]-k  
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时间已过account closed \05C'z3]  
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更改处应加盖印章alterations require initials [qo*,CRz  
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时间已过effects not cleared nI` 1@vB&  
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停止付款payment stopped uu#+|ZD  
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支票毁损cheque mutilated +<#-52br\  
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汇款||寄钱to remit||to send money iWsIc\!+,  
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寄票供取款||支票支付to send a cheque for payment r4'Pf|`u  
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寄款人a remitter @:8|tJu8b  
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收款人a remittee jKs8i$q  
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国外汇票foreign Bill :\XD.n-n  
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国内汇票inland Bill fNumY|%3  
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跟单汇票documentary bill ^YV[1~O  
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空头汇票accommodation bill bL<cgtz7)  
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原始汇票original bill >3/<goXk7  
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改写||换新票据renewed bill y+_U6rv[  
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即期汇票sight bill||bill on demand VEk|lX;2  
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…days after date||…days after date…日后付款 6/)A6Tt  
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…months after date||…months after date…月后付款 4?c g6WJ'6  
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见票后…日付款…days after sight||…days sight u=5^xpI<D
 
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见票后…月付款…months after sight||…months sight 2zAS \Y  
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同组票据set of bills 6 [IiJhVL  
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单张汇票sola of exchange||sole of exchange _F$?Z  
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远期汇票usance bill||bill at usance @YR
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长期汇票long bill rTcH~s D`  
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短期汇票short bill s;L7 _.hH@  
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逾期汇票overdue bill S;= D/)[mr  
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宽限日期days of grace k;]&`c^5  
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电汇telegraphic transfer （T.T） Vki3D'.7N  
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邮汇postal order||postal note （Am.）||post office order||money order ]P-;]*&=  
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本票promissory note （P/N） zg|]Ic  
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押汇负责书||押汇保证书letter of hypothecation /P320[B}m&  
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副保||抵押品||付属担保物collateral security ~G"5!,J  
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担保书trust receipt||letter of indemnity ,?728pfw  
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承兑||认付acceptance ZPHB$]ri  
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单张承兑general acceptance 074)(X&:x  
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有条件承兑qualified acceptance K.B!-<  
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附条件认付conditional acceptance ; &$djP  
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部分认付partial acceptance   #A+ dj| b