[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。   q&v
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会计报表statement of account 8Z\q)

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往来帐目account current t}h(j|  
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现在往来帐||存款额current accout Sj(>G;  
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销货帐account sales ~"
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共同计算帐项joint account A 9BoH[is7  
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未决帐项outstanding account dNt ^lx  

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贷方帐项credit account||creditor account e7xv~C>g  
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借方帐项debit account||debtor account |Ol29C$@|  
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应付帐||应付未付帐account payable d9TTAa
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应收帐||应收未收帐account receivable XTF[4#WO  
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新交易||新帐new account iKPgiL~  
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未决帐||老帐old account p#P<V%  
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现金帐cash account }W 5ks-L6  
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流水帐running account 6ZHeAb]"  
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暂记帐||未定帐suspense account 4bL *7
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过期帐||延滞帐overdue account||pastdue account n^{h@u  
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杂项帐户sundry account -DHzBq=H  
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详细帐单||明细表detail account 2C:u)}R7D  
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呆帐bad account H
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会计项目title of account R3og]=uFzm  
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会计薄||帐薄account-book dO2?&f  
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营业报告书||损益计算表account of budiness||business report 6 L4\UTr  
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借贷细帐||交验帐account rendered }a!|n4|`  
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明细帐account stated *LBF+L^C%  
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与…银行开立一户头to open an account with =/a`X[9vI  
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与…银行建立交易to keep account with t*Ro2QZ  
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继续记帐to keep account DI;LhS*z  
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与…有交易to have an account with r,IekFBs  
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作成会计帐||有往来帐项to make out an account with ,)\G<q yO6  
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清算||清理债务to make up an account |j'@no_rv  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account dMjQV&  
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清理未付款to ask an account||to demand an account Rj
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结清差额to balance the account with |uFb(kL[U  
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清算to settle an account||to liquidate an account||to square an account bSI*`Dc"!  
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审查帐目||监查帐目to audit an account SI6?b1;-:F  
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检查帐目to examine an account m>[G-~0?kI  
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转入A的帐户to charge the amount to As account kW
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以计帐方式付款to pay on account VWXyN  
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代理某人||为某人on ones account||on account of one th"Aatmp  
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为自己计算||独立帐目on ones own account I)3LJK  
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由某人收益并负风险on ones account and risk||for ones account and risk IA=\c  
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由某人负担for ones account||for account of one |t$%kpp  
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按某人指示||列入某人帐户by order and for account of one 6lr< {k7Nw  
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列入5月份帐目for May account |F=.NY  
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编入某中帐项下to pass to the account of||to place to the account of uqBVKE  
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寄出清算书to send in an account||to send in render an account \3rgwbF  

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支票薄cheque book }mk z_P(Z  
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支票陈票人cheque drawer 0}>p)k3&A  
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持票人cheque holder ~P-^An^  
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不记名支票cheque to bearer||bearer cheque &x[V<
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记名支票||认人支票cheque to order f F9=zrW  
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到期支票antedated cheque u>03l(X6f  
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未到期支票postdated cheque #ChF{mh  
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保付支票certified cheque X_wPuU%  
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未获兑现支票，退票returned cheque yt`K^07@  
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横线支票crossed cheque e6'y S81  
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普通横线general crossing P?`
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特别横线special crossing /E5>cqX4A  
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空白支票blank cheque vqJq=\ .m  
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失效支票，过期支票stale cheque ,\ z x4*  
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普通支票open cheque -h, ?_d>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ze#r/j;sw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t,308Z  
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支票换现金||兑现to cash a cheque A$W~R  
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清理票款to clear a cheque )EIT>u=  
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保证兑现to certify a cheque V5bB$tL}3  
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填写支票数额to fill up a cheque "{M?,
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支票上划线to cross a cheque b-HELS`nX  
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开发支票to make out a cheque "*ww>0[  
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签发支票，开立支票to draw a cheque||to issue a cheque X \qG WpN%  
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透支支票to overdraw a cheque Y
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背书支票to endorse a cheque {fS~G2@1  
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请付票款||清付票款to pay a cheque||to honour a cheque %{&,5|8  
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支票退票to dishonour a cheque j?1wP6/NP  
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拒付支票to refuse a cheque +P%k@w#<Z  
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拒付支票to stop payment of a cheque )Bu#ln"  
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提示要求付款to present for payment _RE;}1rb,  
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见票即付持票人payable to bearer (#8B  
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支付指定人payable to order DhXV
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已过期||无效out of date||stale 2"_5Yyb  
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请给出票人R/D||refer to drawer S_?sJwM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HvmE'O8  
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文字与数字不一致words and figures differ ~RLWr.pK  
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支票 F)4I70vG  
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时间已过account closed sR/y|  
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更改处应加盖印章alterations require initials ~'F.tB  
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时间已过effects not cleared @Ne&%F?^Z  
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停止付款payment stopped >'4$g7o,  
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支票毁损cheque mutilated ]>1`Fa6_  
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汇款||寄钱to remit||to send money 1rs.  
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寄票供取款||支票支付to send a cheque for payment Nu3gkIz5z-  
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寄款人a remitter P j,H]  
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收款人a remittee bRrSd:e  
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国外汇票foreign Bill &-{%G=5~e%  
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国内汇票inland Bill ]uF7HX7
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跟单汇票documentary bill cJbv,RV<  
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空头汇票accommodation bill kZo#Ny  
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原始汇票original bill 6P}?+ Gc  
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改写||换新票据renewed bill D\+x/r?-I  
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即期汇票sight bill||bill on demand DTuco9yr[  
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…days after date||…days after date…日后付款 ^|6 #Vx  
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…months after date||…months after date…月后付款 \m}a%/  
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见票后…日付款…days after sight||…days sight kjp~:Bg_(  
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见票后…月付款…months after sight||…months sight h*D -Vo  
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同组票据set of bills OmZZTeGg1s  
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单张汇票sola of exchange||sole of exchange T+~&jC:{  
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远期汇票usance bill||bill at usance B8T5?bl  
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长期汇票long bill Q.7X3A8  
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短期汇票short bill g\/|7:yB]  
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逾期汇票overdue bill I]5){Q"S  
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宽限日期days of grace * L>usLh  
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电汇telegraphic transfer （T.T） rfQs 7S;G  
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邮汇postal order||postal note （Am.）||post office order||money order XPq`;<G  
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本票promissory note （P/N） yGWl8\,j0  
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押汇负责书||押汇保证书letter of hypothecation #z.\
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副保||抵押品||付属担保物collateral security %Gu=Dkz  
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担保书trust receipt||letter of indemnity hhylsm  
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承兑||认付acceptance ?H!&4o  
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单张承兑general acceptance I|>IV  
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有条件承兑qualified acceptance ao2o!-?!t  
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附条件认付conditional acceptance j.c4  

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部分认付partial acceptance   {=R v FA