[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。    $??I/6  
会计报表statement of account 2=}FBA,2  
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往来帐目account current H5an%kU|j  
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现在往来帐||存款额current accout $~)SCbL^5  
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销货帐account sales WIGi51yC.x  
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共同计算帐项joint account 5)40/cBe  
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未决帐项outstanding account [Rb+q=z#  
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贷方帐项credit account||creditor account mE[y SrV  
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借方帐项debit account||debtor account xSu >  
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应付帐||应付未付帐account payable Bw yx c  
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应收帐||应收未收帐account receivable Vvo7C!$z  
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新交易||新帐new account 7 8,n%=nG  
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未决帐||老帐old account gM]:Ma  
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现金帐cash account ^z\cyT%7t  
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流水帐running account zm# ?W  
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暂记帐||未定帐suspense account CN?gq^  
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过期帐||延滞帐overdue account||pastdue account O0:q;<>z  
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杂项帐户sundry account UZ";a453r  
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详细帐单||明细表detail account d_CT$  
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呆帐bad account "jCu6
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会计项目title of account ZC8wA;
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会计薄||帐薄account-book DwF hK*  
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营业报告书||损益计算表account of budiness||business report t,'<gI
 
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借贷细帐||交验帐account rendered `mqMLo*  
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明细帐account stated )e{}V\;q  
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与…银行开立一户头to open an account with Hv , LS;W  
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与…银行建立交易to keep account with 0$njMnB2l  
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继续记帐to keep account H.0K?N&\?>  
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与…有交易to have an account with 3a|\dav%  
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作成会计帐||有往来帐项to make out an account with 54/=G(F  
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清算||清理债务to make up an account 8_F1AU? u  
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清洁帐目||与…停止交易to close ones account with j#6.Gq  
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结帐to close an account 4m)n+ll  
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清理未付款to ask an account||to demand an account 7Ix973^  
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结清差额to balance the account with .u:GjL'$  
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清算to settle an account||to liquidate an account||to square an account 8_8l.!~  
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审查帐目||监查帐目to audit an account RZ7@cQY  
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检查帐目to examine an account grYe&(`X  
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转入A的帐户to charge the amount to As account 2?5>o!C  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one (=$x.1  
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为自己计算||独立帐目on ones own account 8QK&
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由某人收益并负风险on ones account and risk||for ones account and risk (ZGbhMK  
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由某人负担for ones account||for account of one ebq4g387X  
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按某人指示||列入某人帐户by order and for account of one u y+pP!<  
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列入5月份帐目for May account j+!v}*I![  
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编入某中帐项下to pass to the account of||to place to the account of @L`jk+Y0vF  
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寄出清算书to send in an account||to send in render an account 5N]
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支票薄cheque book )_:NLo:  
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支票陈票人cheque drawer 3'Rx=G'  

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持票人cheque holder YR70BOxK  
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不记名支票cheque to bearer||bearer cheque yu|>t4#GT  
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记名支票||认人支票cheque to order +t.b` U`-  
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到期支票antedated cheque pCDmXB  
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未到期支票postdated cheque <b.D&  
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保付支票certified cheque i%/+5gq  
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未获兑现支票，退票returned cheque t
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横线支票crossed cheque K9[UB  
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普通横线general crossing ]]mJ']l  
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特别横线special crossing dG{A~Z z  
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空白支票blank cheque "[k3kAm  
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失效支票，过期支票stale cheque Ulyue  
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普通支票open cheque A<{{iBEI`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n[z+<VGwC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gJXaPJA{  

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支票换现金||兑现to cash a cheque W4S,6(  
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清理票款to clear a cheque CrLrw T  
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保证兑现to certify a cheque icg fB-1|i  
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填写支票数额to fill up a cheque "sTRS*  
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支票上划线to cross a cheque 'DR!9De  
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开发支票to make out a cheque 4 KiY6
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签发支票，开立支票to draw a cheque||to issue a cheque Xvu(vA  
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透支支票to overdraw a cheque -RwE%cr  
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背书支票to endorse a cheque G{}VPcrbC  
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请付票款||清付票款to pay a cheque||to honour a cheque 79gT+~z  
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支票退票to dishonour a cheque 4( +PD&_J  
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拒付支票to refuse a cheque X?O[r3<  
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拒付支票to stop payment of a cheque z/-=%g >HA  
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提示要求付款to present for payment Jy)/%p~  
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见票即付持票人payable to bearer rq{$,/6.  
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支付指定人payable to order e\rp)[>'  
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已过期||无效out of date||stale U{mYTN*:j$  
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请给出票人R/D||refer to drawer ]Ljf?tk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?6!LL5a.  
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文字与数字不一致words and figures differ bA 2pbjg=  
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支票 ceA9){  
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时间已过account closed \V:^h[ad  
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更改处应加盖印章alterations require initials iZ%yd-  
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时间已过effects not cleared fA-7VdR`R  
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停止付款payment stopped BUFv|z+H  
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支票毁损cheque mutilated 6*?F@D2&  
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汇款||寄钱to remit||to send money 3T 9j@N77  
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寄票供取款||支票支付to send a cheque for payment c,22*.V/  
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寄款人a remitter ;jPXs  
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收款人a remittee Mtv?
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国外汇票foreign Bill 'S~5"6r  
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国内汇票inland Bill +V+a4lU14  
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跟单汇票documentary bill F?cK-.  
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空头汇票accommodation bill OZT.=^:A  
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原始汇票original bill sGb{9.WK  
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改写||换新票据renewed bill -+5>|N#  
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即期汇票sight bill||bill on demand q =Il|Nb>  
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…days after date||…days after date…日后付款 f-d1
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…months after date||…months after date…月后付款 e*!kZAf  
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见票后…日付款…days after sight||…days sight aP`P)3O6)1  
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见票后…月付款…months after sight||…months sight Z= !*e~j@  
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同组票据set of bills dTtSUA|V7"  
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单张汇票sola of exchange||sole of exchange 4fzZ;2sl}  
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远期汇票usance bill||bill at usance j.kG};f  
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长期汇票long bill ;>YzEo  
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短期汇票short bill *#Wdc O`-  
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逾期汇票overdue bill gO^gxJ'0t  
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宽限日期days of grace Q|L~=9
 
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电汇telegraphic transfer （T.T） <|\Lm20G]  
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邮汇postal order||postal note （Am.）||post office order||money order \G3rX9xG  
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本票promissory note （P/N） S+2(f> Z  
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押汇负责书||押汇保证书letter of hypothecation p^u:&Quac  
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副保||抵押品||付属担保物collateral security n}77##+R&C  
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担保书trust receipt||letter of indemnity 4,0{7MLgK  
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承兑||认付acceptance -o.:P>/  
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单张承兑general acceptance I)W`sBL  
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有条件承兑qualified acceptance 4YX3+oS  
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附条件认付conditional acceptance -7(@1@1  
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部分认付partial acceptance   wg]LVW}