[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。   vY|YqWt  
会计报表statement of account ezY^T  
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往来帐目account current WjK[% ;Z!  
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现在往来帐||存款额current accout .zt&H I.F  
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销货帐account sales N\Lu+ x5  
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共同计算帐项joint account Ri_2@U-  
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未决帐项outstanding account Zr2T^p5u  
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贷方帐项credit account||creditor account 52Lp_
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借方帐项debit account||debtor account +"BJjxG  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable uHZ4 @w:  
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新交易||新帐new account %!nN<%  
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未决帐||老帐old account c"lwFr9x7  
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现金帐cash account |X A0F\  
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流水帐running account Y ? n4#J<  
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暂记帐||未定帐suspense account PpG;5  
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过期帐||延滞帐overdue account||pastdue account \rxjvV4fcZ  
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杂项帐户sundry account F>#F@j^c  
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详细帐单||明细表detail account ~?aFc)  
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呆帐bad account l\V1c90m  
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会计项目title of account }1k?th  
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会计薄||帐薄account-book 08^f|K  
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营业报告书||损益计算表account of budiness||business report VvP: }y J  
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借贷细帐||交验帐account rendered H#YI7l2  
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明细帐account stated u e  
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与…银行开立一户头to open an account with qvy*; <w  
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与…银行建立交易to keep account with 4l*cX1!  
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继续记帐to keep account jGkDD8K [  
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与…有交易to have an account with tpA-IL?KQw  
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作成会计帐||有往来帐项to make out an account with ;J+iwS*Z  
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清算||清理债务to make up an account *u|1Z%XO  
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清洁帐目||与…停止交易to close ones account with ~QUNR?h  
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结帐to close an account Z5U\>7@&8  
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清理未付款to ask an account||to demand an account (AjgLNB  
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结清差额to balance the account with &J9 + 5L8  
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清算to settle an account||to liquidate an account||to square an account L;?h)8  
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审查帐目||监查帐目to audit an account Ug0c0z!b  
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检查帐目to examine an account bnvY2-O6  
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转入A的帐户to charge the amount to As account XGe;v~L  
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以计帐方式付款to pay on account o>+mw|{  
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代理某人||为某人on ones account||on account of one :}#)ipr  
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为自己计算||独立帐目on ones own account 4=y&}3om(0  
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由某人收益并负风险on ones account and risk||for ones account and risk rk;]7Wu  
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由某人负担for ones account||for account of one hRB
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按某人指示||列入某人帐户by order and for account of one 2$t%2>1>@  
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列入5月份帐目for May account !RwhVaSh  
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编入某中帐项下to pass to the account of||to place to the account of q&6|uV])H  
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寄出清算书to send in an account||to send in render an account ^ )!eiM   
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支票薄cheque book Xnh&Kyz`v  
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支票陈票人cheque drawer 1#AxFdm
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque Z1$U[Tsd  
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记名支票||认人支票cheque to order '?_~{\9<  
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到期支票antedated cheque ^k^?>h  
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未到期支票postdated cheque XUUP#<,s  
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保付支票certified cheque JqYa~6 C  
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未获兑现支票，退票returned cheque *0V'rH)  
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横线支票crossed cheque ;<b7kep
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普通横线general crossing BYa#<jXtAT  
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特别横线special crossing :kwDa a  
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空白支票blank cheque f:~$ x  
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失效支票，过期支票stale cheque ?q2Yk/P  
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普通支票open cheque E?BF8t_fTE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Odhr=Hs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aU[!*n 4Ux  
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支票换现金||兑现to cash a cheque Z*h}E  
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清理票款to clear a cheque ];b+f@  
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保证兑现to certify a cheque FCKyKn  
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填写支票数额to fill up a cheque T34Z#PFwe  
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支票上划线to cross a cheque h.l.da1#  
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开发支票to make out a cheque 0) F\aJ4Y  
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签发支票，开立支票to draw a cheque||to issue a cheque ^=1u2YdVw  
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透支支票to overdraw a cheque 'd&4MA0X  
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背书支票to endorse a cheque H=g%>W%3  
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请付票款||清付票款to pay a cheque||to honour a cheque eO*s,*  
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支票退票to dishonour a cheque M5t.l(  
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拒付支票to refuse a cheque y;<suGl
 
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拒付支票to stop payment of a cheque t,*1=S5  
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提示要求付款to present for payment kS9;Tjcx  
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见票即付持票人payable to bearer q5'G]j{,Z  
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支付指定人payable to order Tcc83_Iq  
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已过期||无效out of date||stale /~f[>#  
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请给出票人R/D||refer to drawer <j,3D
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b7~Jl+
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文字与数字不一致words and figures differ <g;,or#$  
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支票 SOM? 0.  
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时间已过account closed ytjZ7J['{  
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更改处应加盖印章alterations require initials b$fmU"%&|  
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时间已过effects not cleared "5 ~{  
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停止付款payment stopped +ZW>JjP*  
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支票毁损cheque mutilated %aK[Yvo6  
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汇款||寄钱to remit||to send money ecz-jZ! `  
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寄票供取款||支票支付to send a cheque for payment IE996   
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寄款人a remitter 8w:mL^6x  
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收款人a remittee ;7?oJH;  
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国外汇票foreign Bill $fD% 18  
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国内汇票inland Bill hDW_a y4  
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跟单汇票documentary bill ~zac.:a8  
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空头汇票accommodation bill $A{$$8P  
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原始汇票original bill UMd.=HC L  
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改写||换新票据renewed bill Oi:
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即期汇票sight bill||bill on demand &(, &mE  
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…days after date||…days after date…日后付款 ?r &~(<^z  
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…months after date||…months after date…月后付款 rqN+0CT  
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见票后…日付款…days after sight||…days sight dZ(Z]`L,B  
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见票后…月付款…months after sight||…months sight ?_AX;z  
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同组票据set of bills &XC
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单张汇票sola of exchange||sole of exchange ^J7q,tvbJ  
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远期汇票usance bill||bill at usance Pz2Q]}(w  
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长期汇票long bill aDX&j2/  
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短期汇票short bill ;rL1[qwk  
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逾期汇票overdue bill BWYv.&=(  
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宽限日期days of grace $0$sDN6)x  
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电汇telegraphic transfer （T.T） 6 .?0 {2s  
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邮汇postal order||postal note （Am.）||post office order||money order Kg<~Uf=1  
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本票promissory note （P/N） X{!,j}  
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押汇负责书||押汇保证书letter of hypothecation zpf<!x^  
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副保||抵押品||付属担保物collateral security `]GL3cIh:  

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担保书trust receipt||letter of indemnity A9ld9 R  
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承兑||认付acceptance U5cbO{\3I  
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单张承兑general acceptance .sj/Lw}  
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有条件承兑qualified acceptance wS7Vo{#@\  
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附条件认付conditional acceptance DTi^* Wj  
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部分认付partial acceptance   l&W:t9o