[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。   
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会计报表statement of account xi)$t#K"  
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往来帐目account current Ir Y\Q)  
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现在往来帐||存款额current accout ;B{oGy.  
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销货帐account sales *rYPjk6g[  
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共同计算帐项joint account D nd  
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未决帐项outstanding account nXERj; Q"  
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贷方帐项credit account||creditor account eZ 7Atuv  
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借方帐项debit account||debtor account zd{sw}  
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应付帐||应付未付帐account payable x WM?E1@  
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应收帐||应收未收帐account receivable uXb}oUC  
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新交易||新帐new account /L./-92NH4  
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未决帐||老帐old account 3Z7gPU!H=  
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现金帐cash account **.23<n^W  
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流水帐running account \C{Zqo,  
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暂记帐||未定帐suspense account q_[`PYT  
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过期帐||延滞帐overdue account||pastdue account z0F55<i  
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杂项帐户sundry account :z6?  
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详细帐单||明细表detail account Yu9VtC1  
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呆帐bad account bL{D*\HF  
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会计项目title of account E,ooD3$h  
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会计薄||帐薄account-book o,xy'  
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营业报告书||损益计算表account of budiness||business report !>&G+R+k  
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借贷细帐||交验帐account rendered ?DnQU"_$  
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明细帐account stated % {me<\(  
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与…银行开立一户头to open an account with 0XE(vc!  
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与…银行建立交易to keep account with n"R$b:  
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继续记帐to keep account 9N|JI3*41  
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与…有交易to have an account with h}S2b@e|  
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作成会计帐||有往来帐项to make out an account with <FN+  
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清算||清理债务to make up an account p%OVl[^jp  
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清洁帐目||与…停止交易to close ones account with h@s i)5"  
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结帐to close an account >PG
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清理未付款to ask an account||to demand an account Pfm B{  
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结清差额to balance the account with &(20*Vn,O  
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清算to settle an account||to liquidate an account||to square an account **ls 4CE<  
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审查帐目||监查帐目to audit an account \/r]Ra  
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检查帐目to examine an account Xd&oERJj  
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转入A的帐户to charge the amount to As account AgdU@&^  
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以计帐方式付款to pay on account QX9['B<  
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代理某人||为某人on ones account||on account of one N&u(9Fxn  
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为自己计算||独立帐目on ones own account V>Nw2u!!  
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由某人收益并负风险on ones account and risk||for ones account and risk }i\_`~  
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由某人负担for ones account||for account of one }z2K"eGt  
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按某人指示||列入某人帐户by order and for account of one jL~. =QD  
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列入5月份帐目for May account bw[K^/  
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编入某中帐项下to pass to the account of||to place to the account of 4&E&{<;  
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寄出清算书to send in an account||to send in render an account y~
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支票薄cheque book TfFH!1^+  
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支票陈票人cheque drawer IZ+ZIR@}ci  
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持票人cheque holder M'ZA(LVp  
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不记名支票cheque to bearer||bearer cheque >J@hqW  
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记名支票||认人支票cheque to order A(qy>x-BI  
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到期支票antedated cheque #5W-*?H  
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未到期支票postdated cheque KdkZ-.  
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保付支票certified cheque +;wu_CQu  
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未获兑现支票，退票returned cheque 0=Z_5.T>  
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横线支票crossed cheque QBfsdu<@^  
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普通横线general crossing y%x2  
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特别横线special crossing !`%3?}mv,  
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空白支票blank cheque i0-zGEMB.  
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失效支票，过期支票stale cheque O7z-4r  
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普通支票open cheque $pm5G} .  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JtrLTo   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b^Xq(q>5  
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支票换现金||兑现to cash a cheque =gb.%a{R  
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清理票款to clear a cheque i#M$i*H*A  
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保证兑现to certify a cheque h<50jnH!  
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填写支票数额to fill up a cheque vt" 7[!O  
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支票上划线to cross a cheque R Or..-
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开发支票to make out a cheque . FS`Fh;  
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签发支票，开立支票to draw a cheque||to issue a cheque k{3:$, b  
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透支支票to overdraw a cheque opK=Z  
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背书支票to endorse a cheque *7'}"@@
 
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请付票款||清付票款to pay a cheque||to honour a cheque FTx &] QN?  
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支票退票to dishonour a cheque 0s"g%gq|  
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拒付支票to refuse a cheque v7+f@Z:N*  
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拒付支票to stop payment of a cheque D}1Z TX_  
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提示要求付款to present for payment K~p\B  
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见票即付持票人payable to bearer tH0=ysf  
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已过期||无效out of date||stale B[:-SWd  
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请给出票人R/D||refer to drawer UxZT&x3=)}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .l$ '%AG:~  
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文字与数字不一致words and figures differ Zi47
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支票 ~C6Qp`VF  
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时间已过account closed \(Uw.ri  
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更改处应加盖印章alterations require initials #gbJ$1s  
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时间已过effects not cleared j_ dCy  
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停止付款payment stopped zoYw[YP9  
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支票毁损cheque mutilated '&{`^l/MH  
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汇款||寄钱to remit||to send money / $7E  
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寄票供取款||支票支付to send a cheque for payment ndEW$?W,  
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寄款人a remitter .0^-a=/  
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收款人a remittee >(Mu9ie*`  
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国外汇票foreign Bill _&s37A&\  
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国内汇票inland Bill Tdvw7I-q  
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跟单汇票documentary bill n~xh %r;  
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空头汇票accommodation bill ts rcX  
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原始汇票original bill ^3*k6h[(  
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改写||换新票据renewed bill KrNu7/H  
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即期汇票sight bill||bill on demand :p^7XwX%w  
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…days after date||…days after date…日后付款  )L}6to  
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…months after date||…months after date…月后付款 -ZXC^zt  
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见票后…日付款…days after sight||…days sight pUV3n 1{2  
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见票后…月付款…months after sight||…months sight Cnp\2Fu/  
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同组票据set of bills /Q Xq<NG  
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单张汇票sola of exchange||sole of exchange u*#j;Xc  
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远期汇票usance bill||bill at usance ]oy>kRnb {  
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长期汇票long bill 1+\ZLy!5:  
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短期汇票short bill HFV4S] U=  
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逾期汇票overdue bill R7xKVS_MP  
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宽限日期days of grace Q2wEt >0a  
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电汇telegraphic transfer （T.T） ".Lwq_  
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邮汇postal order||postal note （Am.）||post office order||money order $]eU'!
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本票promissory note （P/N） #SNwSx&
 
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押汇负责书||押汇保证书letter of hypothecation (8bo"{zI  
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副保||抵押品||付属担保物collateral security {(o$? =  
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担保书trust receipt||letter of indemnity oA_T9uh[  
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承兑||认付acceptance )?@X{AN&  
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单张承兑general acceptance sn.Xvk%75  
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有条件承兑qualified acceptance #=>t6B4af  
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附条件认付conditional acceptance
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部分认付partial acceptance   6rBXC <Z