[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。   3P Twpq1  
会计报表statement of account M xj  
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往来帐目account current _m;cX!+~_  
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现在往来帐||存款额current accout L5%~H?K(  
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销货帐account sales g.f!Uc{  
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共同计算帐项joint account
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未决帐项outstanding account mB;W9[  
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贷方帐项credit account||creditor account KXcG;b[7n  
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借方帐项debit account||debtor account VZYdCZ&l7  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable JO5~Vj_"  
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新交易||新帐new account x '3<F  
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未决帐||老帐old account 0@, ,YZf  
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现金帐cash account g
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流水帐running account ,f$A5RN  
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暂记帐||未定帐suspense account zdyS"H}  
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过期帐||延滞帐overdue account||pastdue account [HtU-8:  
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杂项帐户sundry account it
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详细帐单||明细表detail account p4<&NMG  
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呆帐bad account oQ8W0`bZa  
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会计项目title of account tLS5yT/  
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会计薄||帐薄account-book -nN} 8&l  
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营业报告书||损益计算表account of budiness||business report mcb0%  
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借贷细帐||交验帐account rendered bCdEItcD  
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明细帐account stated )+N%!(ki  
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与…银行开立一户头to open an account with H;G*tje/M  
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与…银行建立交易to keep account with )<1M'2  
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继续记帐to keep account '?v.O}  
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与…有交易to have an account with BB|w-W=Kd  
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作成会计帐||有往来帐项to make out an account with 9%$4Ux*q  
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清算||清理债务to make up an account (m-(5 CaJ  
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清洁帐目||与…停止交易to close ones account with oZmni9*SD  
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结帐to close an account =eDVgOZ)  
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清理未付款to ask an account||to demand an account |*fGG?}  
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结清差额to balance the account with &+xNR2";   
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清算to settle an account||to liquidate an account||to square an account :;#^h]Q  
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审查帐目||监查帐目to audit an account X<OwB-N  
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检查帐目to examine an account !.?2z
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account 0B>hVaj>-  
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代理某人||为某人on ones account||on account of one %d c=QSL  
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为自己计算||独立帐目on ones own account 1aP3oXLL  
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由某人收益并负风险on ones account and risk||for ones account and risk 2-s ,PQno^  
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由某人负担for ones account||for account of one x"9`w42\r  
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按某人指示||列入某人帐户by order and for account of one 7hQXGY,q  
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列入5月份帐目for May account o,>9|EMQZ  
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编入某中帐项下to pass to the account of||to place to the account of hfE5[  
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寄出清算书to send in an account||to send in render an account R&KFF'%  
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支票薄cheque book `k2YH?  
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支票陈票人cheque drawer )-VpDW!%_  
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持票人cheque holder Vl'Gi44)3"  
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不记名支票cheque to bearer||bearer cheque .3>`yL  
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记名支票||认人支票cheque to order >vQ8~*xd  
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到期支票antedated cheque +a3H1 tt~  
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未到期支票postdated cheque t
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保付支票certified cheque f[}(E  
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未获兑现支票，退票returned cheque :3b.`s(M  
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横线支票crossed cheque Ef @  
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普通横线general crossing or,:5Z  
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特别横线special crossing 8+i=u" <  
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空白支票blank cheque 3D;?X@  
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失效支票，过期支票stale cheque UpaF>,kM  
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普通支票open cheque Ptm=c6H('  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NX4G;+6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]"/SU6# 4:  
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支票换现金||兑现to cash a cheque [QFAkEJ--o  
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清理票款to clear a cheque qj9[mBkP"  
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保证兑现to certify a cheque ebn3r:IU-  
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填写支票数额to fill up a cheque 0W0GSDx  
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支票上划线to cross a cheque o}DRp4;Ka  
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开发支票to make out a cheque E[WU  
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签发支票，开立支票to draw a cheque||to issue a cheque -:95ypi  
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透支支票to overdraw a cheque k-H6c  
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背书支票to endorse a cheque wo+`WnDh  
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请付票款||清付票款to pay a cheque||to honour a cheque X1d{7H8A2  
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支票退票to dishonour a cheque 9% C]s  
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拒付支票to refuse a cheque [ :)
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拒付支票to stop payment of a cheque sBYDo{01  

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提示要求付款to present for payment [0qswsV  
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见票即付持票人payable to bearer \#JX
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支付指定人payable to order 0ETT@/)]z  
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已过期||无效out of date||stale V,rR*a&p  
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请给出票人R/D||refer to drawer Y[vP]7-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;~DrsQb  
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文字与数字不一致words and figures differ BriL ^]  
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支票 lz6CK  
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时间已过account closed =$+0p3[r  
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更改处应加盖印章alterations require initials *z6A ~U  
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时间已过effects not cleared AcEz$wy  
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停止付款payment stopped yPT o,,ca=  
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支票毁损cheque mutilated olr#
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汇款||寄钱to remit||to send money cUP1Uolvn  
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寄票供取款||支票支付to send a cheque for payment 3?<A]"X.  
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寄款人a remitter ]b>XN8y.  
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收款人a remittee 82+2PE{  
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国外汇票foreign Bill ZU0*iA  
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国内汇票inland Bill 6Y6t.j0vN.  
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跟单汇票documentary bill Q(Q?L5  
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空头汇票accommodation bill <h+@;/v:  
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原始汇票original bill G#f3 WpD  
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改写||换新票据renewed bill =d<~
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即期汇票sight bill||bill on demand KRn[(yr`%  
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…days after date||…days after date…日后付款 P.k>6T<U>  
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…months after date||…months after date…月后付款 7@e}rh?N-|  
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见票后…日付款…days after sight||…days sight VM&R ef4  
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见票后…月付款…months after sight||…months sight i
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同组票据set of bills cBOK@\x:Wi  
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单张汇票sola of exchange||sole of exchange P|lDW|}D@  
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远期汇票usance bill||bill at usance BG.8 q4[  
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长期汇票long bill 9AQ,@xP|  
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短期汇票short bill UQYHR+  
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逾期汇票overdue bill k SCpr0c  
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宽限日期days of grace rFm?Bu  
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电汇telegraphic transfer （T.T） L*4=b (3  
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邮汇postal order||postal note （Am.）||post office order||money order hPGDN\#LD  
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本票promissory note （P/N） )$a6l8  
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押汇负责书||押汇保证书letter of hypothecation ,VUOsNN4\  
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副保||抵押品||付属担保物collateral security <m{#u4FC'  
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担保书trust receipt||letter of indemnity /M3;~sx  
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承兑||认付acceptance l>BM}hS  
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单张承兑general acceptance 4& e<Sc64  
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有条件承兑qualified acceptance OH]45bd &7  
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附条件认付conditional acceptance 9q&~!>lt  
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部分认付partial acceptance   ^Mhh2v