[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 Axf^
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往来帐目account current 1XCmMZ  
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现在往来帐||存款额current accout B9}E {)T?  
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销货帐account sales /0 _zXQyV  
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共同计算帐项joint account 8|6~o.B.G  
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未决帐项outstanding account 6i| ~7md,  
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贷方帐项credit account||creditor account z#RuwB+  
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借方帐项debit account||debtor account S_$nCyaH2  
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应付帐||应付未付帐account payable )O&z5n7t4s  
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应收帐||应收未收帐account receivable V,vc_d?,_o  
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新交易||新帐new account cf\&No?-p  
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未决帐||老帐old account }2=hd..  
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现金帐cash account zIm-X,~I$  

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流水帐running account #QS?s8IrW  
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暂记帐||未定帐suspense account !=y Q)l2  
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过期帐||延滞帐overdue account||pastdue account TRy^hr8~  
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杂项帐户sundry account e=L*&X  
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详细帐单||明细表detail account A%n?}  
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呆帐bad account 5*+I M*c  

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会计项目title of account Wc\+x1:8  
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会计薄||帐薄account-book _D JCsK|  
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营业报告书||损益计算表account of budiness||business report lRH0)5`  
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借贷细帐||交验帐account rendered %"+4 D,'l  
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明细帐account stated K:a3+k d
 
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与…银行开立一户头to open an account with  J `x}{K  
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与…银行建立交易to keep account with =hhvmo  
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继续记帐to keep account o?y"]RCM  
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与…有交易to have an account with MH
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作成会计帐||有往来帐项to make out an account with >j:|3atb  
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清算||清理债务to make up an account -O%[!&`  
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清洁帐目||与…停止交易to close ones account with d EIa=e|  
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结帐to close an account v4C3uNW  
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清理未付款to ask an account||to demand an account !?6.!2  
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结清差额to balance the account with ) G|"jFP  
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清算to settle an account||to liquidate an account||to square an account [NjajA~z>F  
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审查帐目||监查帐目to audit an account Z@u ;Z[@  
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检查帐目to examine an account 6# R;HbkO  
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转入A的帐户to charge the amount to As account *5^ze+:  
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以计帐方式付款to pay on account pRmEryR(U  
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代理某人||为某人on ones account||on account of one |NXFla  
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为自己计算||独立帐目on ones own account ,znL,%s  
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由某人收益并负风险on ones account and risk||for ones account and risk aQC7V!v  
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由某人负担for ones account||for account of one oA[2)BU  
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按某人指示||列入某人帐户by order and for account of one N c9<X  
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列入5月份帐目for May account ^BQ>vI'.4  
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编入某中帐项下to pass to the account of||to place to the account of 4{c`g$j>  
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寄出清算书to send in an account||to send in render an account  j@s=ER  

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支票薄cheque book }Z<D^Z~w  
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支票陈票人cheque drawer x A@|I#  
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持票人cheque holder Nu>sp,|A  
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不记名支票cheque to bearer||bearer cheque btJ,dpir  
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记名支票||认人支票cheque to order 1)nM#@%](h  
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到期支票antedated cheque ljaAB+  
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未到期支票postdated cheque |:J*>"sq  
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保付支票certified cheque A,-[/Z K/  
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未获兑现支票，退票returned cheque 8VBkIYgb  
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横线支票crossed cheque x 0TnS#  
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普通横线general crossing ]e#,\})Br  
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特别横线special crossing [xp~@5r'  
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空白支票blank cheque 'w |s*5  
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失效支票，过期支票stale cheque F?+Uar|-a  
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普通支票open cheque K_w0+oY a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %l]rQjV-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'piF_5(@  
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支票换现金||兑现to cash a cheque @Tm0T7C  
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清理票款to clear a cheque *F4G qX3  
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保证兑现to certify a cheque KI?1(L  
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填写支票数额to fill up a cheque O.40^u~
 
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支票上划线to cross a cheque /\Y%DpG$  
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开发支票to make out a cheque + 1%^c(3  
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签发支票，开立支票to draw a cheque||to issue a cheque HuLm!tCu  

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透支支票to overdraw a cheque } JTgj  
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背书支票to endorse a cheque >~bj7M6t  
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请付票款||清付票款to pay a cheque||to honour a cheque Y Z2VP  
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支票退票to dishonour a cheque Bc@r*zb  
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拒付支票to refuse a cheque ?kxWj( D  
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拒付支票to stop payment of a cheque 7;-i_&vws  
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提示要求付款to present for payment D\&y(=fzf  
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见票即付持票人payable to bearer pC.T)k  
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支付指定人payable to order EuA<{%i  
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已过期||无效out of date||stale g-gBg\y{v  
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请给出票人R/D||refer to drawer yQ&%* ?J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mn
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文字与数字不一致words and figures differ 8mddI   
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支票 8J U~Q  
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时间已过account closed V *y  
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更改处应加盖印章alterations require initials Y. tFqzo3  
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时间已过effects not cleared ^i1:PlW]  
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停止付款payment stopped DQnWLC"u  
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支票毁损cheque mutilated YcZ4y@6"  
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汇款||寄钱to remit||to send money >AFp O*q"  
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寄票供取款||支票支付to send a cheque for payment +[`%b3Nk  
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寄款人a remitter ~C x2Q4E  
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收款人a remittee HpAZ{P7  
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国外汇票foreign Bill 0MPDD%TP  
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国内汇票inland Bill k0?6.[ku  
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跟单汇票documentary bill gK#w$s50  
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空头汇票accommodation bill i-b7  
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原始汇票original bill < .!3yy  
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改写||换新票据renewed bill eGil`:JY"  
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即期汇票sight bill||bill on demand y[rLk
 
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…days after date||…days after date…日后付款 V^i3 :'  
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…months after date||…months after date…月后付款 <9~qAq7^  
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见票后…日付款…days after sight||…days sight e+[J9;g  
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见票后…月付款…months after sight||…months sight < 4g^c&  
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同组票据set of bills %}[??R0  
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单张汇票sola of exchange||sole of exchange w3@te\  
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远期汇票usance bill||bill at usance k$UBZ,=iC  
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长期汇票long bill HD ~9EK~  
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短期汇票short bill O,cx9N  
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逾期汇票overdue bill 1 .M?Hp9i  
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宽限日期days of grace CbZ1<r" /  
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电汇telegraphic transfer （T.T） 1}6pq2  
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邮汇postal order||postal note （Am.）||post office order||money order !o@-kl  
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本票promissory note （P/N） 3X:F9x>y  
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押汇负责书||押汇保证书letter of hypothecation ,w6?} N  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity UW+I 8\^  
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承兑||认付acceptance J=$v+8&.  
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单张承兑general acceptance x!< C0N>?z  
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有条件承兑qualified acceptance y|p:^41Ro  
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附条件认付conditional acceptance %$cwbh-{{  
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部分认付partial acceptance   gs!{'=4wT