[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。   F*] .  
会计报表statement of account j.N
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往来帐目account current /\$|D&e  
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现在往来帐||存款额current accout 1
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销货帐account sales L
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共同计算帐项joint account '*;eFnmvs:  
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未决帐项outstanding account BOQV X&g%  
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贷方帐项credit account||creditor account 4x?u5L 9o  
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借方帐项debit account||debtor account Y9y*":&%  
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应付帐||应付未付帐account payable U105u.#7  
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应收帐||应收未收帐account receivable '<D}5u72  
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新交易||新帐new account J3S+| x h~  
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未决帐||老帐old account Q09~vFBg  
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现金帐cash account n(Op<  
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流水帐running account }(}vlL  
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暂记帐||未定帐suspense account Z@O e}\.$  
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过期帐||延滞帐overdue account||pastdue account zn$Ld,  
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杂项帐户sundry account `z`;eR2oX  
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详细帐单||明细表detail account ([o:_5/8I  
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呆帐bad account irj}:f;!eF  
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会计项目title of account jF85bb$  
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会计薄||帐薄account-book |q)Q<%VS'  
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营业报告书||损益计算表account of budiness||business report F$p,xFH#  
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借贷细帐||交验帐account rendered Ll48)P{+}V  
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明细帐account stated WTN!2b  

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与…银行开立一户头to open an account with 8Wp1L0$B  
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与…银行建立交易to keep account with t2<(by!  
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继续记帐to keep account X)5O@"4 ?  
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与…有交易to have an account with .1M>KRSr,  
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作成会计帐||有往来帐项to make out an account with %&GQ]pmcY  
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清算||清理债务to make up an account cH ?]uu(  
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清洁帐目||与…停止交易to close ones account with Xu0*sQK  
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结帐to close an account qxh\umm+2  
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清理未付款to ask an account||to demand an account ;rbn/6  
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结清差额to balance the account with Uy=eHwU?J  
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清算to settle an account||to liquidate an account||to square an account @"0qS:s]X  
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审查帐目||监查帐目to audit an account ;?9~^,l  

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检查帐目to examine an account ~XRr }z_Lq  
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转入A的帐户to charge the amount to As account 8*ysuL#  
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以计帐方式付款to pay on account ~qF9*{~!  
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代理某人||为某人on ones account||on account of one '7^_$M3$\  
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为自己计算||独立帐目on ones own account E {MSi"  
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由某人收益并负风险on ones account and risk||for ones account and risk wpvaTHo  
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由某人负担for ones account||for account of one RK0IkRXQd  
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按某人指示||列入某人帐户by order and for account of one ]iPdAwc.1  
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列入5月份帐目for May account wJ}8y4O!N  
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编入某中帐项下to pass to the account of||to place to the account of .Qaqkb-Ty  
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寄出清算书to send in an account||to send in render an account lL
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支票薄cheque book 1+]e?  
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支票陈票人cheque drawer opBvx>S  
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持票人cheque holder 4):\,>%pK  
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不记名支票cheque to bearer||bearer cheque ?#W>^Z a=  
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记名支票||认人支票cheque to order ]fR 3f  
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到期支票antedated cheque P~~RK&+i  
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未到期支票postdated cheque
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保付支票certified cheque RvVnVcn^#  
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未获兑现支票，退票returned cheque 0-=QQOART\  
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横线支票crossed cheque BYu|loc  
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普通横线general crossing Jg7IGU(dct  
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特别横线special crossing }=wSfr9g  
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空白支票blank cheque 3B>!9:w~f  
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失效支票，过期支票stale cheque xe}"0'g  
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普通支票open cheque 4/HyO\?z5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o6'`W2P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U%2pbGU  
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支票换现金||兑现to cash a cheque 7HFw*;  
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清理票款to clear a cheque g (|p/%H  
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保证兑现to certify a cheque :*Sl\:_X)  
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填写支票数额to fill up a cheque "c=\?   
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支票上划线to cross a cheque J/WPffqD  
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开发支票to make out a cheque iwrS>Sm  
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签发支票，开立支票to draw a cheque||to issue a cheque H"].G^V\6  
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透支支票to overdraw a cheque D<C ZhYJ  
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背书支票to endorse a cheque Q(>89*b&  
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请付票款||清付票款to pay a cheque||to honour a cheque 9^
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支票退票to dishonour a cheque Ks7DoXCvE  
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拒付支票to refuse a cheque #'_i6  
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拒付支票to stop payment of a cheque t,)` Zu$  
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提示要求付款to present for payment $i7iv  
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见票即付持票人payable to bearer .q"`)PT  
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支付指定人payable to order aq@/sMn  
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已过期||无效out of date||stale [yF>W$Bn%  
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请给出票人R/D||refer to drawer xxLD8?@e7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .v?Ir)  
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文字与数字不一致words and figures differ 87.b7 b.  
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支票 $[x2L s~  
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时间已过account closed Oc8]A=M12  
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更改处应加盖印章alterations require initials 3GqvL_  
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时间已过effects not cleared J{<,V\t)  
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停止付款payment stopped MhaN+N  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money 8#b>4Dx  
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寄票供取款||支票支付to send a cheque for payment EA_6L\+8&  
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寄款人a remitter S^ij %  
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收款人a remittee $!F_K   
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国外汇票foreign Bill ,QW>M$g{  
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国内汇票inland Bill @ChEkTn  
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跟单汇票documentary bill ^@V$'Bk  
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空头汇票accommodation bill :$eg{IXC"  
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原始汇票original bill h!#!}|Q'  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand cQj{[Wt4  
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…days after date||…days after date…日后付款 8GC(?#Kb  
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…months after date||…months after date…月后付款  ^"Y5V5
 
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见票后…日付款…days after sight||…days sight h9Zf4@w  
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见票后…月付款…months after sight||…months sight xHN"7j}h  
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同组票据set of bills h#p1wK;N  
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单张汇票sola of exchange||sole of exchange "DV.%7*^  
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远期汇票usance bill||bill at usance t
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长期汇票long bill v5i?4?-Z  
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短期汇票short bill ?&Y3Fr)%  
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逾期汇票overdue bill w}Q|*!?_  
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宽限日期days of grace ],%}}UN  
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电汇telegraphic transfer （T.T） Gq5)>'D?  
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邮汇postal order||postal note （Am.）||post office order||money order cm]D"GFLY  
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本票promissory note （P/N） k|l"Rh<\~  
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押汇负责书||押汇保证书letter of hypothecation _nRY5YnL4P  
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副保||抵押品||付属担保物collateral security jr"~  
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担保书trust receipt||letter of indemnity kl[bDb1p  
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承兑||认付acceptance Qwx}e\=  
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单张承兑general acceptance K)GC&%_$O  
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有条件承兑qualified acceptance NVFAmX.Z:  
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附条件认付conditional acceptance URR|Q!D  
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部分认付partial acceptance   )
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