[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 C2a2K={  
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往来帐目account current f6$$e+  
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现在往来帐||存款额current accout =^5,ua6  
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销货帐account sales y$Rh$eK  
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共同计算帐项joint account 4^IqHx;bj  
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未决帐项outstanding account @?/>$  
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贷方帐项credit account||creditor account AK_,$'f  
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借方帐项debit account||debtor account _7bQR 7s  
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应付帐||应付未付帐account payable nYE''g+x  
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应收帐||应收未收帐account receivable 'mm~+hp  
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新交易||新帐new account JF6=0  
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未决帐||老帐old account 9.^2CM6l  
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现金帐cash account 3T)_(SM"  
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流水帐running account 4%"Df1U  
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暂记帐||未定帐suspense account $X ]t}
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过期帐||延滞帐overdue account||pastdue account +8Q5[lh2]j  
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杂项帐户sundry account qL2Sv(A Z!  
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详细帐单||明细表detail account 1`F25DhhY
 
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呆帐bad account #'fQx`LV  
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会计项目title of account iM +p{/bN  
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会计薄||帐薄account-book Z11I1)%s  
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营业报告书||损益计算表account of budiness||business report N/8_0]Gf  
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借贷细帐||交验帐account rendered 5-.{RU=  
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明细帐account stated 4)].{Z4q  
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与…银行开立一户头to open an account with GN=-dLN  
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与…银行建立交易to keep account with ^KjxQO6y3  
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继续记帐to keep account }cd-BW  
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与…有交易to have an account with fk'DJf[M  
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作成会计帐||有往来帐项to make out an account with o>MB8[r  
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清算||清理债务to make up an account 8c'5P  
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清洁帐目||与…停止交易to close ones account with ^9`~-w  
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结帐to close an account 2 PQY+[jx  
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清理未付款to ask an account||to demand an account {IT;g9x  
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结清差额to balance the account with $##
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清算to settle an account||to liquidate an account||to square an account Na{&aqdz  
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审查帐目||监查帐目to audit an account ],w+4;+  
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检查帐目to examine an account -< }#ImTN  
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转入A的帐户to charge the amount to As account S'(Hl}h!.  
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以计帐方式付款to pay on account 5gH'CzU?  
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代理某人||为某人on ones account||on account of one 7,,#f&jP  
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为自己计算||独立帐目on ones own account ~=9]M.$  
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由某人收益并负风险on ones account and risk||for ones account and risk Xr$hQbl5D  
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由某人负担for ones account||for account of one hsHtLH+@  
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按某人指示||列入某人帐户by order and for account of one tqT-9sEXX.  
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列入5月份帐目for May account ?Qdp#K]WX  
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编入某中帐项下to pass to the account of||to place to the account of q<!KtI4  
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寄出清算书to send in an account||to send in render an account C!J6"j  
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支票薄cheque book ffE&=eh)  
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支票陈票人cheque drawer |q*s)8  
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持票人cheque holder +yYSp 8>  
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不记名支票cheque to bearer||bearer cheque I6,sN9` K  
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记名支票||认人支票cheque to order )./.rtP|4  
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到期支票antedated cheque w =S7zzL)  

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未到期支票postdated cheque 7Vxe] s  
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保付支票certified cheque 9Ucn 6[W  
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未获兑现支票，退票returned cheque OY/sCx+c  
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横线支票crossed cheque ]Ak@!&hyak  
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普通横线general crossing ii:h E=  
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特别横线special crossing n|oAfJUk,  
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空白支票blank cheque 6T_Mk0Sf+  
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失效支票，过期支票stale cheque 3T3p[q4  
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普通支票open cheque eiF!yk?2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >_biiW~x:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6SMGXy*]^  
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支票换现金||兑现to cash a cheque pX]*&[X?  
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清理票款to clear a cheque +SmcZ^\OZ  
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保证兑现to certify a cheque & CiUU  
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填写支票数额to fill up a cheque ,sk;|OA I  
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支票上划线to cross a cheque 9jiZtwRpk  
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开发支票to make out a cheque ";j/k9DE  
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签发支票，开立支票to draw a cheque||to issue a cheque 4T6dju  
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透支支票to overdraw a cheque iLy}G7h  
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背书支票to endorse a cheque A5Yfm.Jy  

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请付票款||清付票款to pay a cheque||to honour a cheque 'M+iVF6  
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支票退票to dishonour a cheque jh`&c{#*)M  
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拒付支票to refuse a cheque A7-QOqST(  
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拒付支票to stop payment of a cheque 8;.WX  

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提示要求付款to present for payment %|o4 U0c  
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见票即付持票人payable to bearer ?bQ~+M\  
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支付指定人payable to order &K)c*'l  
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已过期||无效out of date||stale [Pby d  
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请给出票人R/D||refer to drawer 28LjQ!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :^1 Xfc"  
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文字与数字不一致words and figures differ M2[;b+W9  
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支票 ^4O1:_|G  
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时间已过account closed ' F?T4  
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更改处应加盖印章alterations require initials pqBd#  
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停止付款payment stopped fl!8\4  
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支票毁损cheque mutilated {l%Of  
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汇款||寄钱to remit||to send money 'mp@!@_  
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寄票供取款||支票支付to send a cheque for payment `6)GjZh^  
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寄款人a remitter Pb]: i+c)  
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收款人a remittee :$~)i?ge<5  
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国外汇票foreign Bill X+z!?W*a  
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国内汇票inland Bill 0/S|h"-L  
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跟单汇票documentary bill HQw98/-_W  
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空头汇票accommodation bill gHpA@jdC*  
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原始汇票original bill Anr''J&9`H  
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改写||换新票据renewed bill [-5%[ty9X  
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即期汇票sight bill||bill on demand Hof@,w  
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…days after date||…days after date…日后付款 y (@j;Q3(r  
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…months after date||…months after date…月后付款 UKX9C"-5v  
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见票后…日付款…days after sight||…days sight 1Tl^mS~k  
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见票后…月付款…months after sight||…months sight KZrg4TEVi  
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同组票据set of bills s8BfOl-  
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单张汇票sola of exchange||sole of exchange <L'!EcHm%]  
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远期汇票usance bill||bill at usance Qp>'V<%m-  
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长期汇票long bill QIl=Ho"c  
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短期汇票short bill mq#8[D  
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逾期汇票overdue bill lU?8<
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宽限日期days of grace b'AA*v,b  
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电汇telegraphic transfer （T.T） (:Y0^  
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邮汇postal order||postal note （Am.）||post office order||money order r0^*|+   
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本票promissory note （P/N） 'kuLkM,  
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押汇负责书||押汇保证书letter of hypothecation 2^aXXPC  
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副保||抵押品||付属担保物collateral security _ASyGmO{  
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担保书trust receipt||letter of indemnity ?3#L?Cq  
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承兑||认付acceptance YMG~k3Yb  
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单张承兑general acceptance S7v# `#  
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有条件承兑qualified acceptance ~'#yH#o  
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附条件认付conditional acceptance 9Zj9e  
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部分认付partial acceptance   )NLjv=ql