[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。   Gp\ kU:}&  
会计报表statement of account |V7*l1  
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往来帐目account current ;O#>Y  
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现在往来帐||存款额current accout OB}Ib]  
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销货帐account sales 
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共同计算帐项joint account tZB<on<.)  
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未决帐项outstanding account "J3x_~,[4m  
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贷方帐项credit account||creditor account L{Vqh0QD&  
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借方帐项debit account||debtor account f|oh.z_R  
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应付帐||应付未付帐account payable /z$u]X  

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应收帐||应收未收帐account receivable is@?VklnB  
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新交易||新帐new account oe~b}:  
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未决帐||老帐old account iDrZc  
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现金帐cash account BING
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流水帐running account ENY+^7  
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暂记帐||未定帐suspense account \Y}8S/]  
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过期帐||延滞帐overdue account||pastdue account ;t`&n['N>  
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杂项帐户sundry account XU7qd:|  
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详细帐单||明细表detail account FaJ&GOM,  
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呆帐bad account SasJic2M  
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会计项目title of account 5/Uy{Xt  
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会计薄||帐薄account-book b ;UJ 88  
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营业报告书||损益计算表account of budiness||business report icK/],  
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借贷细帐||交验帐account rendered wD)XjX  
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明细帐account stated DR<9#RRD  
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与…银行开立一户头to open an account with [q #\D  
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与…银行建立交易to keep account with <e</m)j  
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继续记帐to keep account }9fTF:P  
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与…有交易to have an account with Z?m3~L9L2  
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作成会计帐||有往来帐项to make out an account with "1M[5\Ax  
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清算||清理债务to make up an account %d<"l~<5;  
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清洁帐目||与…停止交易to close ones account with E09:E  
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结帐to close an account |_@>*Vmg  
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清理未付款to ask an account||to demand an account JrRH\ +4K  
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结清差额to balance the account with 2!=f hN
 
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清算to settle an account||to liquidate an account||to square an account .jWC$SVR  
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审查帐目||监查帐目to audit an account Fyatd  
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检查帐目to examine an account D7Q$ R:6|  
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转入A的帐户to charge the amount to As account pYmk1!]/  
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以计帐方式付款to pay on account S
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代理某人||为某人on ones account||on account of one #( 146  
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为自己计算||独立帐目on ones own account ,w:U#r~s"  
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由某人收益并负风险on ones account and risk||for ones account and risk ['tY4$L(  
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由某人负担for ones account||for account of one #r~#
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按某人指示||列入某人帐户by order and for account of one jZkcBIK2  
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列入5月份帐目for May account 6Vnsi%{  
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编入某中帐项下to pass to the account of||to place to the account of 0{p#j~ZhC  
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寄出清算书to send in an account||to send in render an account .glA gt  
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支票薄cheque book h# o6K#  
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支票陈票人cheque drawer +YKi,  
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持票人cheque holder H0g bSd+  
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不记名支票cheque to bearer||bearer cheque ;dtA4:IRZ4  
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记名支票||认人支票cheque to order 7yH"l9Z  
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到期支票antedated cheque s_OF(o  
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未到期支票postdated cheque 2Aazy'/  
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保付支票certified cheque HV!m8k=6  
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未获兑现支票，退票returned cheque r6MMCJ|G  
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横线支票crossed cheque rb2S7k0{  
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普通横线general crossing qo90t{|c  
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特别横线special crossing <EB+1GFuI  
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空白支票blank cheque iZ3IdiZ  
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失效支票，过期支票stale cheque q#Z@+(^  
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普通支票open cheque ^pAAzr"h
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]_mb7X>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G\/zkrxmv  
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支票换现金||兑现to cash a cheque knu,"<  
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清理票款to clear a cheque iTBx\u%{  
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保证兑现to certify a cheque ?(' wn<  
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填写支票数额to fill up a cheque fy>{QC\  
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支票上划线to cross a cheque ,8S/t+H  
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开发支票to make out a cheque s[RAHU  
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签发支票，开立支票to draw a cheque||to issue a cheque n*R])=F@c  
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透支支票to overdraw a cheque & TCkpS  
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背书支票to endorse a cheque :(E@Gf  
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请付票款||清付票款to pay a cheque||to honour a cheque b<tNk]7  
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支票退票to dishonour a cheque Z\(q@3C  
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拒付支票to refuse a cheque z{%<<pZ  
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拒付支票to stop payment of a cheque y B81f  
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提示要求付款to present for payment 77 Q5d"sIi  
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见票即付持票人payable to bearer [>vLf2OID  
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支付指定人payable to order :^<3>z k  
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已过期||无效out of date||stale ,Y@Gyx!4  
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请给出票人R/D||refer to drawer b3P+H r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b;L\EB  
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文字与数字不一致words and figures differ 0RzEY!9g+  
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支票 9FF0%*tGo  
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时间已过account closed xKbXt;l2  
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更改处应加盖印章alterations require initials 6dHOf,zjm  
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时间已过effects not cleared +8T?{ K  
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停止付款payment stopped 1> ?M>vK  
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支票毁损cheque mutilated G+9,,`2  
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汇款||寄钱to remit||to send money "37lx;CH  
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寄票供取款||支票支付to send a cheque for payment SZ7:u895E  
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寄款人a remitter wKh4|Ka  
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收款人a remittee _>?\DgjH  
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国外汇票foreign Bill Bg=wKwc8  
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国内汇票inland Bill 299H$$WS,Z  
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跟单汇票documentary bill te`$%NRl  
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空头汇票accommodation bill [|wZ77\  
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原始汇票original bill W-f=]eWg  
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改写||换新票据renewed bill u]wZQl#-  
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即期汇票sight bill||bill on demand .~db4d]  
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…days after date||…days after date…日后付款 h8j .(  
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…months after date||…months after date…月后付款 udH7}K v  
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见票后…日付款…days after sight||…days sight E =67e=h  
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见票后…月付款…months after sight||…months sight ^0)g/`H^>  
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同组票据set of bills 5ta ` %R_  
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单张汇票sola of exchange||sole of exchange A  'be
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远期汇票usance bill||bill at usance /N+dQe  
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长期汇票long bill N% B>M7-=  
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短期汇票short bill j_[tu!~  
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逾期汇票overdue bill ]cvwIc">  
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宽限日期days of grace Q*cf
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order RC"MdcD:]y  
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本票promissory note （P/N） W i.&e  
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押汇负责书||押汇保证书letter of hypothecation R w\gTo  
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副保||抵押品||付属担保物collateral security +=h:Vb8  
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担保书trust receipt||letter of indemnity -i|}m++  
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承兑||认付acceptance ^7*1 1%Q  
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单张承兑general acceptance y^*~B (T{  
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有条件承兑qualified acceptance N"R]Yp;j  
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附条件认付conditional acceptance @mBQ?;qlK  
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部分认付partial acceptance   X?',n 1