[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。  
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会计报表statement of account uz;
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往来帐目account current #Y<QEGb(  
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现在往来帐||存款额current accout tRYi q  
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销货帐account sales 68QA%m'J  
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共同计算帐项joint account *
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未决帐项outstanding account St|B9V?eEB  
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贷方帐项credit account||creditor account d>h
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借方帐项debit account||debtor account Bhf4 /$  
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应付帐||应付未付帐account payable r0:I  
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应收帐||应收未收帐account receivable d)'J:  
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新交易||新帐new account E-i<^&E  
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未决帐||老帐old account hM[QR'\QS  
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现金帐cash account \{{i:&] H  
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流水帐running account eG08Xt|lc  
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暂记帐||未定帐suspense account U( (F<  
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过期帐||延滞帐overdue account||pastdue account c5AEn -Q  
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杂项帐户sundry account 7!jbID~  
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详细帐单||明细表detail account M Clvmv^  
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呆帐bad account G !;
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会计项目title of account f,WAl\  
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会计薄||帐薄account-book q&0I7OV  
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营业报告书||损益计算表account of budiness||business report >Qold7 M  
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借贷细帐||交验帐account rendered OM 4,Sevk  
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明细帐account stated (|_N2R!  
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与…银行开立一户头to open an account with iU9>qJ]  
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与…银行建立交易to keep account with 9~6)u=4sS"  
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继续记帐to keep account 1:VbbOu->V  
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与…有交易to have an account with +c-?1j  
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作成会计帐||有往来帐项to make out an account with UqEpeLK  
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清算||清理债务to make up an account xv:VW<  
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清洁帐目||与…停止交易to close ones account with Uf<hzP  
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结帐to close an account :$gR >.`  
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清理未付款to ask an account||to demand an account % 9lx)w  
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结清差额to balance the account with Gn7P` t*.  
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清算to settle an account||to liquidate an account||to square an account eg $y,Tx  
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审查帐目||监查帐目to audit an account T_=iJ: Q  
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检查帐目to examine an account L/sMAB  
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转入A的帐户to charge the amount to As account X:
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以计帐方式付款to pay on account 3j2#'Jf|:  
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代理某人||为某人on ones account||on account of one -fILXu  
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为自己计算||独立帐目on ones own account d$}z,~s N  
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由某人收益并负风险on ones account and risk||for ones account and risk `\vqDWh8-  
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由某人负担for ones account||for account of one ;p_@%*JAx  
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按某人指示||列入某人帐户by order and for account of one 5zf bI  
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列入5月份帐目for May account {k"t`uo_  
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编入某中帐项下to pass to the account of||to place to the account of V }?MP-.c  
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寄出清算书to send in an account||to send in render an account q@(M D3OE  
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支票薄cheque book +$;*"o  
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支票陈票人cheque drawer S8Ec.]T  
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持票人cheque holder =euMOs  
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不记名支票cheque to bearer||bearer cheque m<liPl uv  
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记名支票||认人支票cheque to order kuI$VC  
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到期支票antedated cheque Xf%vfAf  
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未到期支票postdated cheque \TS.9 >\  
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保付支票certified cheque I1 +A$<Fa  
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未获兑现支票，退票returned cheque E@J}(76VS  
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横线支票crossed cheque OD6dMql  
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普通横线general crossing AvZOR  
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特别横线special crossing f64}#E|w  
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空白支票blank cheque wJg&OQc9  
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失效支票，过期支票stale cheque 7?] wAH89  
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普通支票open cheque q rF:=?`E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $xK(bc'{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0Ci:w|J  
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支票换现金||兑现to cash a cheque ^:2>I$
 
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清理票款to clear a cheque uWkuw5;  
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保证兑现to certify a cheque \ocC'FmE  
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填写支票数额to fill up a cheque V&R_A~<T  
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支票上划线to cross a cheque eXCH*vZY  
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开发支票to make out a cheque y2@8?  
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签发支票，开立支票to draw a cheque||to issue a cheque to3D#9Ep  
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透支支票to overdraw a cheque )5l9!1j  
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背书支票to endorse a cheque qj <_*  
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请付票款||清付票款to pay a cheque||to honour a cheque  `AxhA.&V  
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支票退票to dishonour a cheque ]F1ZeAh5  
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拒付支票to refuse a cheque )Tj\ym-Vl  
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拒付支票to stop payment of a cheque \7A6+[ `fa  
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提示要求付款to present for payment Qh@A7N/L  
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见票即付持票人payable to bearer ;c;PNihg  
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支付指定人payable to order 1U< g  
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已过期||无效out of date||stale y}!}*Qj+/  
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请给出票人R/D||refer to drawer i& ybvTl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [p# }=&d  
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文字与数字不一致words and figures differ ]:vo"{*C  
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支票 v\:
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时间已过account closed c})f&Z@<  
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更改处应加盖印章alterations require initials ?#0|A?U  
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时间已过effects not cleared vMB`TpZ  
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停止付款payment stopped <|MF \D'  
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支票毁损cheque mutilated  F6\Hqv  
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汇款||寄钱to remit||to send money - .EH?{i  
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寄票供取款||支票支付to send a cheque for payment b,Vg3BS  
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寄款人a remitter d^sm;
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收款人a remittee :_f5(N*{5o  
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国外汇票foreign Bill Oe/\@f0bLT  
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国内汇票inland Bill $ rU"Krf67  
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跟单汇票documentary bill UTL
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空头汇票accommodation bill _P{f+HxU  
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原始汇票original bill O8Dav^\y?  
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改写||换新票据renewed bill T{:~v+I=  
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即期汇票sight bill||bill on demand fR$_=WWN>h  
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…days after date||…days after date…日后付款 6^l|/\Y{  
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…months after date||…months after date…月后付款 r&y0`M  
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见票后…日付款…days after sight||…days sight U5RLM_a@M  
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见票后…月付款…months after sight||…months sight Oo0SDWI`(  
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同组票据set of bills :*} -,{uX  
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单张汇票sola of exchange||sole of exchange Z Qk!Ia7  
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远期汇票usance bill||bill at usance [eO^C  
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长期汇票long bill ;aN_!! r  
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短期汇票short bill x:K~?c3  
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逾期汇票overdue bill :pfLa2f+  
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宽限日期days of grace (^NYC$ZxM=  
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电汇telegraphic transfer （T.T） W#P`Y< u$  
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邮汇postal order||postal note （Am.）||post office order||money order Yb=77(QV  
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本票promissory note （P/N） i\,I)S%yJ  
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押汇负责书||押汇保证书letter of hypothecation \xlG3nz  
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副保||抵押品||付属担保物collateral security gYCr,-_i  
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担保书trust receipt||letter of indemnity $nb.[si\  
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承兑||认付acceptance }v's>Ae~p  
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单张承兑general acceptance jsQHg2Vd  
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有条件承兑qualified acceptance o@BV&|  
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附条件认付conditional acceptance -V:HT j  
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部分认付partial acceptance   c"v75lW-J