[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。   fif;n[<  
会计报表statement of account "+
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往来帐目account current So5/n7  
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现在往来帐||存款额current accout hzD)yf  
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销货帐account sales t  Cuvb  
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共同计算帐项joint account zD_5TGM=  
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未决帐项outstanding account &BVUK"}P  
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贷方帐项credit account||creditor account a[ULSYEi  
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借方帐项debit account||debtor account ^P^"t^O  
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应付帐||应付未付帐account payable h(WlJCln  
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应收帐||应收未收帐account receivable hC-uz _/3  
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新交易||新帐new account F%L"Q>aHW  
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未决帐||老帐old account ,]wab6sY  
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现金帐cash account %<~EwnoT  
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流水帐running account mR.j8pi  
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暂记帐||未定帐suspense account "]^U(m>f  
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过期帐||延滞帐overdue account||pastdue account }[%F  
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杂项帐户sundry account BTsvL>Wy  
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详细帐单||明细表detail account l="(Hp%b  
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呆帐bad account tL&_@PD) 3  
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会计项目title of account D}%VZA}].  
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会计薄||帐薄account-book n2aUj(Zs=  
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营业报告书||损益计算表account of budiness||business report PazWMmI  
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借贷细帐||交验帐account rendered **AJFc  
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明细帐account stated <)cmI .J3  
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与…银行开立一户头to open an account with vr>J$ (F  
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与…银行建立交易to keep account with bz&9]%S<  
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继续记帐to keep account uxrNkZia  
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与…有交易to have an account with v&^N+>p  
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作成会计帐||有往来帐项to make out an account with ]~WIGl"g  
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清算||清理债务to make up an account j

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清洁帐目||与…停止交易to close ones account with Qe<c@i"  
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结帐to close an account ~fA H6FdZ\  
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清理未付款to ask an account||to demand an account <>1*1%m  
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结清差额to balance the account with \AR3DDm  
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清算to settle an account||to liquidate an account||to square an account 5.)/gK2$  
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审查帐目||监查帐目to audit an account z
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检查帐目to examine an account cE=v566  
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转入A的帐户to charge the amount to As account {z%%(,I  
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以计帐方式付款to pay on account K`1\3J)  
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代理某人||为某人on ones account||on account of one (5N&b h`E  
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为自己计算||独立帐目on ones own account \G*vY#]  
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由某人收益并负风险on ones account and risk||for ones account and risk (#.)~poZ  
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由某人负担for ones account||for account of one gGdZ}9  
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按某人指示||列入某人帐户by order and for account of one [w~1e)D  
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列入5月份帐目for May account PHD$E s  
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编入某中帐项下to pass to the account of||to place to the account of :/Nz' n  
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寄出清算书to send in an account||to send in render an account obX|8hTL%  
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支票薄cheque book  c:~o e  
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支票陈票人cheque drawer ">voi$Kzey  
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持票人cheque holder m&|?mTo>m  
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不记名支票cheque to bearer||bearer cheque 9}2I'7]  
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记名支票||认人支票cheque to order 1/w['d4l!  
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到期支票antedated cheque I%*o7"  
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未到期支票postdated cheque }N4=~'R  

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保付支票certified cheque S|!U=&  
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未获兑现支票，退票returned cheque aCFO]  
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横线支票crossed cheque m]Z& .,bA  
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普通横线general crossing xk.\IrB_  
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特别横线special crossing !>;p^^e  
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空白支票blank cheque U{n 0Z  
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失效支票，过期支票stale cheque d5+ (@HSR  
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普通支票open cheque B]InOlc47  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount do7 [Nj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7oh6G  
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支票换现金||兑现to cash a cheque 4=>/x90y  
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清理票款to clear a cheque W(1p0|WQ:  
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保证兑现to certify a cheque 8@|+-)t  
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填写支票数额to fill up a cheque ;Pnz4Y4|eU  
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支票上划线to cross a cheque tb/bEy^  
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开发支票to make out a cheque 12~zS  
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签发支票，开立支票to draw a cheque||to issue a cheque ` Cdk b5  
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透支支票to overdraw a cheque \Rn GKQ"4  
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背书支票to endorse a cheque Ge8&_7  
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请付票款||清付票款to pay a cheque||to honour a cheque xV:.)Dq9  
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支票退票to dishonour a cheque [9u/x%f(  
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拒付支票to refuse a cheque &kB[jz_[A  
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拒付支票to stop payment of a cheque &n|#jo(gS  
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提示要求付款to present for payment HWx
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见票即付持票人payable to bearer LDN'o1$qo  
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支付指定人payable to order pv+FP
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已过期||无效out of date||stale RXkE"H{  
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请给出票人R/D||refer to drawer v)N8vFdd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [&k[k)  
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文字与数字不一致words and figures differ ZalG/PFy  
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支票 W%hdS<b  
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时间已过account closed 2f]:n  
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更改处应加盖印章alterations require initials q]=.Aik  
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时间已过effects not cleared k$y(H;XA  
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停止付款payment stopped 9Gfm?.O5  
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支票毁损cheque mutilated -`n>q^A7e  
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汇款||寄钱to remit||to send money d%
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寄票供取款||支票支付to send a cheque for payment xcnHj1r-o'  
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寄款人a remitter J5)e 7  
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收款人a remittee D-9zg\\'`  
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国外汇票foreign Bill }X$ vriW  
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国内汇票inland Bill @^a6^*X>  
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跟单汇票documentary bill zT#36+_?  
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空头汇票accommodation bill <*0MD6$5  
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原始汇票original bill VH4P|w[YF  
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改写||换新票据renewed bill x5v^@_: jr  
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即期汇票sight bill||bill on demand GsqR8n=  
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…days after date||…days after date…日后付款 ]w]Swt2n  
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…months after date||…months after date…月后付款 h#zx^F1  
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见票后…日付款…days after sight||…days sight |(}uagfrd  
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见票后…月付款…months after sight||…months sight W0tBF&E"  
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同组票据set of bills -kES]P?2  
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单张汇票sola of exchange||sole of exchange 4S 2I]d  
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远期汇票usance bill||bill at usance \>cZ=  
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长期汇票long bill MgHyKn'rL  
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短期汇票short bill 1k2Ck  
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逾期汇票overdue bill :eQ@I+  
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宽限日期days of grace &BG^:4b  
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电汇telegraphic transfer （T.T） 7*'_&0   
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） *2MUG h  
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押汇负责书||押汇保证书letter of hypothecation 70HEu@-  
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副保||抵押品||付属担保物collateral security <6dD{{J]>p  
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担保书trust receipt||letter of indemnity `*}#Bks!  
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承兑||认付acceptance 7dPA>5"XD  
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单张承兑general acceptance 7:x.08  
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有条件承兑qualified acceptance (5km]`7z  
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附条件认付conditional acceptance !Toq~,a8?  
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部分认付partial acceptance   '?3Hy|}