[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。   pv*,gSS  
会计报表statement of account 6`O.!
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往来帐目account current ]4~lYuI4  
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现在往来帐||存款额current accout t\NqR  
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销货帐account sales I Y2)?"A  
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共同计算帐项joint account d\p, 2  
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未决帐项outstanding account afv~r>q(-  
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贷方帐项credit account||creditor account 3 DDML,  
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借方帐项debit account||debtor account b?TO=~k,  
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应付帐||应付未付帐account payable J/\V%~ 1F  
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应收帐||应收未收帐account receivable (IC]?n}  
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新交易||新帐new account zN!ZyI$nqP  
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未决帐||老帐old account eln&]d;  
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现金帐cash account >;L6xt3  
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流水帐running account \<y`!"c  
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暂记帐||未定帐suspense account Bm"KOr$}-  
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过期帐||延滞帐overdue account||pastdue account T2SP W@#Z3  
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杂项帐户sundry account ^1Zeb$Nw'  
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详细帐单||明细表detail account o(:[r@Z0z  
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呆帐bad account E-I-0h 2  
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会计项目title of account zipS ]YD  
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会计薄||帐薄account-book &_"]5/"(  
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营业报告书||损益计算表account of budiness||business report Td G!&:>  
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借贷细帐||交验帐account rendered mml<
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明细帐account stated df n9!h  
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与…银行开立一户头to open an account with 7vABq(  
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与…银行建立交易to keep account with Db6om7N  
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继续记帐to keep account 1qf!DMcdZ  
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与…有交易to have an account with |i ZfYi&^  
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作成会计帐||有往来帐项to make out an account with 4"xPr[=iG  
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清算||清理债务to make up an account ^D<r  
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清洁帐目||与…停止交易to close ones account with glDh([  
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结帐to close an account :"l-KQ0  
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清理未付款to ask an account||to demand an account jaa"~5TO8  
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结清差额to balance the account with 8P"_#M?!  
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清算to settle an account||to liquidate an account||to square an account ZvUC
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审查帐目||监查帐目to audit an account gl]E_%tH  
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检查帐目to examine an account 8@PX7!9  
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转入A的帐户to charge the amount to As account JkGnKm9G  
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以计帐方式付款to pay on account [|lB5gi4t!  
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代理某人||为某人on ones account||on account of one 7#~+@'Oe  
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为自己计算||独立帐目on ones own account n=,\;3Y=  
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由某人收益并负风险on ones account and risk||for ones account and risk 9m-)Xdoy  
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由某人负担for ones account||for account of one S=x A[%5  
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按某人指示||列入某人帐户by order and for account of one KE1ao9H8wR  
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列入5月份帐目for May account i_kE^SSgm  
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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?}o  
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寄出清算书to send in an account||to send in render an account TM8=U-A  
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支票薄cheque book ?+c`]gO7N  
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支票陈票人cheque drawer ^VT1vu %03  
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持票人cheque holder kGkA:g:  
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不记名支票cheque to bearer||bearer cheque @FN*TJ  
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记名支票||认人支票cheque to order d/74{.  
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到期支票antedated cheque /Jf~25
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未到期支票postdated cheque >\<*4J$PZ  
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保付支票certified cheque o$.e^XL  
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未获兑现支票，退票returned cheque Q6C-4ja  
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横线支票crossed cheque M!M!Ni  
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普通横线general crossing i;PL\Er:tX  
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特别横线special crossing P ,eH5w"  
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空白支票blank cheque 3b[jwCt  
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失效支票，过期支票stale cheque qBk``!|s]  
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普通支票open cheque GgFi9F
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?Ce#BwQ>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges : //U^sFL  
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支票换现金||兑现to cash a cheque NSLVD[
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清理票款to clear a cheque Sg*0[a3z  
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保证兑现to certify a cheque h%#_~IA:|  
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填写支票数额to fill up a cheque Bmr<O!  
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支票上划线to cross a cheque Y\t_&px  
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开发支票to make out a cheque w^VSj%XH!  
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签发支票，开立支票to draw a cheque||to issue a cheque {K.rl%_|N  
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透支支票to overdraw a cheque ,Q2N[Jwd$  
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背书支票to endorse a cheque LF=c^9t  
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请付票款||清付票款to pay a cheque||to honour a cheque (wL3 +  
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支票退票to dishonour a cheque #MM&BC  
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拒付支票to refuse a cheque $N\ +,?  
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拒付支票to stop payment of a cheque lP0k:  
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提示要求付款to present for payment |!b9b(_j9  
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见票即付持票人payable to bearer G2@KI-  
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支付指定人payable to order x(6vh2#vD  
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已过期||无效out of date||stale {y/-:=S)A  
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请给出票人R/D||refer to drawer Kw*
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds | XLFV  
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文字与数字不一致words and figures differ -7
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支票 -#Jj-t_Fe  
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时间已过account closed mrReast  
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更改处应加盖印章alterations require initials M%;"c?g  
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时间已过effects not cleared .hgH9$\  
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停止付款payment stopped "$Y(NFb  
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支票毁损cheque mutilated t@r#b67WJe  
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汇款||寄钱to remit||to send money h/{8bC@bi  
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寄票供取款||支票支付to send a cheque for payment m"q/,}DR  
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寄款人a remitter wU.'_SBfB  
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收款人a remittee WySNL#>a  
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国外汇票foreign Bill V3 qT<}y|  
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国内汇票inland Bill i5Eeg`NMl  
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跟单汇票documentary bill 7 s7}?l9  
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空头汇票accommodation bill R2SBhs,+R  
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原始汇票original bill *1i?6$[ "  
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改写||换新票据renewed bill cgzy0$8dj\  
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即期汇票sight bill||bill on demand @Ap@m6K?q  
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…days after date||…days after date…日后付款 LH bZjZ2  
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…months after date||…months after date…月后付款 <.;@ksCPW{  
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见票后…日付款…days after sight||…days sight i:MlD5 F  
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见票后…月付款…months after sight||…months sight 22l|!B%o  
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同组票据set of bills <{3q{VW*  
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单张汇票sola of exchange||sole of exchange P9 W<gIO  
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远期汇票usance bill||bill at usance se4w~\/  
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长期汇票long bill gvow\9{|C  
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短期汇票short bill T2c_vY  
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逾期汇票overdue bill g?k#wj1uH  
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宽限日期days of grace a!s.850@  
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电汇telegraphic transfer （T.T） _47j9m]f  
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邮汇postal order||postal note （Am.）||post office order||money order p*(U*8Q  
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本票promissory note （P/N） Z7mGC`>  
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押汇负责书||押汇保证书letter of hypothecation i-Ge*?  
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副保||抵押品||付属担保物collateral security I8pv:>EhC  
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担保书trust receipt||letter of indemnity ~%8Q75tn.  
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承兑||认付acceptance c"QkE*  
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单张承兑general acceptance !?us[f=g%  

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有条件承兑qualified acceptance 9FIe W[  
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附条件认付conditional acceptance w50Bq&/jX  
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部分认付partial acceptance   Te U7W?M^