[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。   q5S_B]|  
会计报表statement of account YjnQ@IfIH  
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往来帐目account current * U
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现在往来帐||存款额current accout Q\}-MiI/  
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销货帐account sales jUKMDlH  
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共同计算帐项joint account ?>{u@tYL  
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未决帐项outstanding account u?fM.=/N  
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贷方帐项credit account||creditor account P qC#[0Qy  
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借方帐项debit account||debtor account ZO/Jf Jn~  

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应付帐||应付未付帐account payable $0K@=7ms  
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应收帐||应收未收帐account receivable "_LqIW1  
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新交易||新帐new account 6{^\7`  
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未决帐||老帐old account Q:Pp'[ RK  
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现金帐cash account ]S]W|m7=.Z  
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流水帐running account <z2.A/L  
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暂记帐||未定帐suspense account 4v_Hh<%  
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过期帐||延滞帐overdue account||pastdue account @:PMb Ub  
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杂项帐户sundry account F1_,V ?  
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详细帐单||明细表detail account k'|
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呆帐bad account |5dNJF8;Q  
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会计项目title of account :vEfJSA 1<  
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会计薄||帐薄account-book O.QR1  
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营业报告书||损益计算表account of budiness||business report NkNFx<9T  
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借贷细帐||交验帐account rendered Z?=o(hkd  
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明细帐account stated ~/JS_>e#6P  
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与…银行开立一户头to open an account with ?0KIM
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与…银行建立交易to keep account with l
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继续记帐to keep account <>f;g"qS  
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与…有交易to have an account with <N~9=g3   
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作成会计帐||有往来帐项to make out an account with oidK_mU9q  
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清算||清理债务to make up an account 8`)* ?Q9~  
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清洁帐目||与…停止交易to close ones account with ey9hrRMR  
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结帐to close an account Y7qQ`|  
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清理未付款to ask an account||to demand an account `~VL&o1>  
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结清差额to balance the account with YG=:lf  
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清算to settle an account||to liquidate an account||to square an account h/:LC 7  
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审查帐目||监查帐目to audit an account kxEq_FX  
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检查帐目to examine an account *Od?>z  
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转入A的帐户to charge the amount to As account @mg5vt!$`  
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以计帐方式付款to pay on account Lh-Y5(c o  
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代理某人||为某人on ones account||on account of one Y^d#8^cP  
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为自己计算||独立帐目on ones own account Df2$2VU  
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由某人收益并负风险on ones account and risk||for ones account and risk @QnKaZ8jW  
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由某人负担for ones account||for account of one KdZ=g ZSH  
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按某人指示||列入某人帐户by order and for account of one J%q)6&  
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列入5月份帐目for May account V^n=@CZT9C  
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编入某中帐项下to pass to the account of||to place to the account of {A , w%  
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寄出清算书to send in an account||to send in render an account }9z$72;Qdq  
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支票薄cheque book wXdt\@Qr  
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支票陈票人cheque drawer QiV
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持票人cheque holder %7\l +g,  
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不记名支票cheque to bearer||bearer cheque ,ag* /  
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记名支票||认人支票cheque to order N0K <zxR  
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到期支票antedated cheque rT4qx2u  
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未到期支票postdated cheque 7o*~zDh@fH  
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保付支票certified cheque sVnp
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未获兑现支票，退票returned cheque n5fc_N/8O=  
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横线支票crossed cheque /kO%aN  
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普通横线general crossing iWe'|Br  
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特别横线special crossing bK!uR&i^l  
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空白支票blank cheque u*7>0o|H:  
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失效支票，过期支票stale cheque W{]r_`=:6S  
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普通支票open cheque 'H1k  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k& ]I;Aq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Nqbm,s  
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支票换现金||兑现to cash a cheque };>~P%u32  
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清理票款to clear a cheque p$,ZYF~  
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保证兑现to certify a cheque  0gJ{fcI  
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填写支票数额to fill up a cheque +)*oPSQ5  
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支票上划线to cross a cheque s[u*~A  
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开发支票to make out a cheque xc1-($Q,  
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签发支票，开立支票to draw a cheque||to issue a cheque Zy^ wS1io  
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透支支票to overdraw a cheque G8Zl[8  
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背书支票to endorse a cheque n@//d.T  
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请付票款||清付票款to pay a cheque||to honour a cheque qXB5wDJg  
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支票退票to dishonour a cheque ePiZHqIsv/  
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拒付支票to refuse a cheque $NwPGy?%  
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拒付支票to stop payment of a cheque *~8g:;u  
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提示要求付款to present for payment c=4z+_K  
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见票即付持票人payable to bearer O5A]{W  
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支付指定人payable to order ,o [FUi(#@  
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已过期||无效out of date||stale >\!k~Zi  
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请给出票人R/D||refer to drawer ZKVM9ofXRi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q*R9OF  
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文字与数字不一致words and figures differ FES0lw{G#  
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支票 kvam`8SeL  
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时间已过account closed "tmr s _~  
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更改处应加盖印章alterations require initials 68nPz".X  
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时间已过effects not cleared B'D~ Q  
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停止付款payment stopped ^6 \@$  
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支票毁损cheque mutilated &M2fcw?  
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汇款||寄钱to remit||to send money H@`lM~T[  
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寄票供取款||支票支付to send a cheque for payment &H?VlxIx  
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寄款人a remitter g HKA:j`c  

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收款人a remittee USbFUHdDc  
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国外汇票foreign Bill \n0MqXs#  
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国内汇票inland Bill sKDL=c;?j  
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跟单汇票documentary bill P.O/ZW>g  
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空头汇票accommodation bill dt(Lp_&v  
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原始汇票original bill 0Y/k/)Ul]  
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改写||换新票据renewed bill }62 Q{>`  
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即期汇票sight bill||bill on demand g (V_&Y  
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…days after date||…days after date…日后付款 ?)FY7[x.  
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…months after date||…months after date…月后付款 }r:8w*47  
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见票后…日付款…days after sight||…days sight ufS0UD8%H  
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见票后…月付款…months after sight||…months sight *AA78G|  
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同组票据set of bills 30L/-+r1  
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单张汇票sola of exchange||sole of exchange 2%t!3F:  
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远期汇票usance bill||bill at usance kl9<l*  
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长期汇票long bill ^HNccr  
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短期汇票short bill cUM#|K#6  
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逾期汇票overdue bill C'CdVDmX  
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宽限日期days of grace bL18G(5  
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电汇telegraphic transfer （T.T） h*?/[XY  
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邮汇postal order||postal note （Am.）||post office order||money order %#b+ =J  
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本票promissory note （P/N） vxx7aPjC  
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押汇负责书||押汇保证书letter of hypothecation 0qMf6  
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副保||抵押品||付属担保物collateral security &li&P5!i  
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担保书trust receipt||letter of indemnity p&ml$N9fd  
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承兑||认付acceptance [XP3  
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单张承兑general acceptance Bn_@R`  
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有条件承兑qualified acceptance 27Ve$Q8]v  
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附条件认付conditional acceptance (l3P<[[?  
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部分认付partial acceptance   h&6v&%S/L