[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。   'FY JMIs  
会计报表statement of account z.}[m,oTF  
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往来帐目account current -J^(eog[6  
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现在往来帐||存款额current accout ?)\a_Tn  
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销货帐account sales ooV*I|wcI  
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共同计算帐项joint account Dnc<sd;  
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未决帐项outstanding account mZUfn%QXb(  
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贷方帐项credit account||creditor account 4GB7A]^E  
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借方帐项debit account||debtor account ~l2aNVv;  
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应付帐||应付未付帐account payable rhL"i^  
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应收帐||应收未收帐account receivable y?SyInt  
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新交易||新帐new account o:6@Kw^  
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未决帐||老帐old account !yhh8p3  
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现金帐cash account cv/_r#vN  
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流水帐running account fQP{|+4  
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暂记帐||未定帐suspense account [le)P$#z  
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过期帐||延滞帐overdue account||pastdue account {Ha8]y  
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杂项帐户sundry account DI;DECQl$  
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详细帐单||明细表detail account ;=? ~ -_  
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呆帐bad account <9sO  
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会计项目title of account ]qB:PtX  
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会计薄||帐薄account-book VtOZ%h[#  
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营业报告书||损益计算表account of budiness||business report _uc\ D R  

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借贷细帐||交验帐account rendered =:SN1#G3n  
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明细帐account stated 7E!7"2e a  
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与…银行开立一户头to open an account with @t1V o}c  
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与…银行建立交易to keep account with VYw%01#  
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继续记帐to keep account aiCn"j  
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与…有交易to have an account with bw&myzs  

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作成会计帐||有往来帐项to make out an account with N-w(e  
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清算||清理债务to make up an account AnZclq
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清洁帐目||与…停止交易to close ones account with Lhh;2r/?78  
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结帐to close an account >"3>fche  
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清理未付款to ask an account||to demand an account 4e9q`~sO  
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结清差额to balance the account with BpLEPuu30  
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清算to settle an account||to liquidate an account||to square an account -v?hqWMp#  
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审查帐目||监查帐目to audit an account b]gY~cbI8  
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检查帐目to examine an account 6g>)6ux>aV  
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转入A的帐户to charge the amount to As account `"k9wC1  
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以计帐方式付款to pay on account jJwkuh8R  
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代理某人||为某人on ones account||on account of one >CgO<\  
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为自己计算||独立帐目on ones own account o4=Yu7L  
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由某人收益并负风险on ones account and risk||for ones account and risk `{FwTZ=6{  
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由某人负担for ones account||for account of one EH`0  
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按某人指示||列入某人帐户by order and for account of one L~FTr  
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列入5月份帐目for May account OKwOugi0  
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编入某中帐项下to pass to the account of||to place to the account of &+nRIv S_`  
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寄出清算书to send in an account||to send in render an account w;`m- 9<Y  
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支票薄cheque book [wcA.g*F  
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支票陈票人cheque drawer Rlc$;Z9K  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque V;[p438o  
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记名支票||认人支票cheque to order [n:PNB  
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到期支票antedated cheque anx&Xj|=.F  
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未到期支票postdated cheque DPPS?~Pq  
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保付支票certified cheque  <qn,  
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未获兑现支票，退票returned cheque ]GS~i+=M  
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横线支票crossed cheque BHiOQ0Fs  
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普通横线general crossing +wts 7,3  
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特别横线special crossing xK!DtR
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空白支票blank cheque !Ud:?U  
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失效支票，过期支票stale cheque x,-S1[#X;  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4[(?L{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 59K}  
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支票换现金||兑现to cash a cheque 5R"
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清理票款to clear a cheque y-<$bA[K~  
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保证兑现to certify a cheque k~R{Y~W!!  
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填写支票数额to fill up a cheque psu OJ-  
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支票上划线to cross a cheque w)^\_uAlS  
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开发支票to make out a cheque qj`,qm P  
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签发支票，开立支票to draw a cheque||to issue a cheque NWb} OXK/  
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透支支票to overdraw a cheque 5cgo)/3M@}  
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背书支票to endorse a cheque }
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请付票款||清付票款to pay a cheque||to honour a cheque Ut]2`8-  
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支票退票to dishonour a cheque IKGTsA;  
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拒付支票to refuse a cheque UlnyTz~  
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拒付支票to stop payment of a cheque ^p$1D  
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提示要求付款to present for payment 0{-`Th+h  
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见票即付持票人payable to bearer =Na/3\^WP  
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支付指定人payable to order
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer Hr /W6C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'uPxEu4 >4  
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文字与数字不一致words and figures differ b;Hm\aK  
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支票 #:]vUQ  
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时间已过account closed -"2<h:#  
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更改处应加盖印章alterations require initials _ u #/u2<  
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时间已过effects not cleared ;X+G6F'  
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停止付款payment stopped bk/.<Rt  
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支票毁损cheque mutilated {KW&wsI  
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汇款||寄钱to remit||to send money 6&i[g  
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寄票供取款||支票支付to send a cheque for payment PFImqojHd  
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寄款人a remitter fMWXo)rzj  
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收款人a remittee pKOT Qf  
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国外汇票foreign Bill rg#qSrHp  
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国内汇票inland Bill {q5hF5!`)  
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跟单汇票documentary bill "wc`fg"3  
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空头汇票accommodation bill b?+Yo>yF8  
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原始汇票original bill @Z3[c[D)9  
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改写||换新票据renewed bill F1Zk9%L%9$  
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即期汇票sight bill||bill on demand ^>P@5gcoE(  
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…days after date||…days after date…日后付款 |-c ALQ  
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…months after date||…months after date…月后付款 he#Tr'j  
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见票后…日付款…days after sight||…days sight &CPe$'FYI  
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见票后…月付款…months after sight||…months sight S+e-b'++?  
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同组票据set of bills x""Mxn]gD  
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单张汇票sola of exchange||sole of exchange BZ'y}Zu*  
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远期汇票usance bill||bill at usance sN[@mAoH  
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长期汇票long bill ,2:L{8_L  
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短期汇票short bill hTNYjXj  
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逾期汇票overdue bill |SJ% _#=i  
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宽限日期days of grace kY |=a  
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电汇telegraphic transfer （T.T） Se]t;7j  
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邮汇postal order||postal note （Am.）||post office order||money order ^/RM;
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本票promissory note （P/N） %L=h}U13  
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押汇负责书||押汇保证书letter of hypothecation Z;> aW;Wt  
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副保||抵押品||付属担保物collateral security }v|[h[cZ  
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担保书trust receipt||letter of indemnity xN~<<PIZ  
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承兑||认付acceptance (h(ZL9!  
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单张承兑general acceptance <PA$hTYM  
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有条件承兑qualified acceptance dodz|5o%  
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附条件认付conditional acceptance er}'}n`@q  
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部分认付partial acceptance   *h8XbBZH