[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。   8[L]w^  
会计报表statement of account  >B$J  
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往来帐目account current 6oy[0hj  
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现在往来帐||存款额current accout <8YIQA  
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销货帐account sales EFzPt?l  
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共同计算帐项joint account }.N~jx0R  
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未决帐项outstanding account .tA=5QY,  
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贷方帐项credit account||creditor account ui<Mnm_T;d  
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借方帐项debit account||debtor account `2 hLs _  
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应付帐||应付未付帐account payable +c' n,O~3  
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应收帐||应收未收帐account receivable [E)&dl_k  
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新交易||新帐new account <$Djags,F  
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未决帐||老帐old account {=6CL'_  
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现金帐cash account j<A<\K  
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流水帐running account ufo\p=pGG  
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暂记帐||未定帐suspense account =\)76xC20  
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过期帐||延滞帐overdue account||pastdue account @./@"mR<  
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杂项帐户sundry account ;i!$rL  
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详细帐单||明细表detail account dQ Lo,S8(  
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呆帐bad account ~h$ H@&5  
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会计项目title of account JPpNCC.b  
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会计薄||帐薄account-book WS"v"J%   
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营业报告书||损益计算表account of budiness||business report F41gMg  
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借贷细帐||交验帐account rendered o(D6  
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明细帐account stated y1#QP3'Z1  
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与…银行开立一户头to open an account with 4F+G;'JV  
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与…银行建立交易to keep account with M1I4Ot  
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继续记帐to keep account n +dRAIqB  
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与…有交易to have an account with KJ_L>$ ]*  
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作成会计帐||有往来帐项to make out an account with *-gmWATC6  
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清算||清理债务to make up an account MT<3OKo?:  
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清洁帐目||与…停止交易to close ones account with :s|xa u=  
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结帐to close an account W |+&K0M  
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清理未付款to ask an account||to demand an account ?{>5IjL)en  
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结清差额to balance the account with cX5tx]  
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清算to settle an account||to liquidate an account||to square an account @fd
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审查帐目||监查帐目to audit an account Do;rY\sY  
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检查帐目to examine an account [?#-JIZ3T  
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转入A的帐户to charge the amount to As account r-o6I:y  
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以计帐方式付款to pay on account KT 8]/T`U  
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代理某人||为某人on ones account||on account of one #NWc<Dd  
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为自己计算||独立帐目on ones own account Xr pnc7  
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由某人收益并负风险on ones account and risk||for ones account and risk oOK&+r7  
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由某人负担for ones account||for account of one )UG<KcdI  
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按某人指示||列入某人帐户by order and for account of one @0q*50  
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列入5月份帐目for May account FcZ)_m6m  
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编入某中帐项下to pass to the account of||to place to the account of 00@y,V_]  
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寄出清算书to send in an account||to send in render an account x$aFJCL  
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支票薄cheque book !RwOUCk  
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支票陈票人cheque drawer ~b.e9FhdA  
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持票人cheque holder ;p'Ej'E  
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不记名支票cheque to bearer||bearer cheque q%A.)1<'_  
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记名支票||认人支票cheque to order p/!P kKJ  
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到期支票antedated cheque <v=T31aS  
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未到期支票postdated cheque )w++ cC4/5  

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保付支票certified cheque N/&t)7  
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未获兑现支票，退票returned cheque jVtRn.qh  
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横线支票crossed cheque >?Ps5n]b  
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普通横线general crossing ZBAtRs  
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特别横线special crossing hqKftk)+  
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空白支票blank cheque EecV%E  
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失效支票，过期支票stale cheque ]wQ#8}zO  
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普通支票open cheque ,y57tY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {yPiBu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0cwb^ffN  
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支票换现金||兑现to cash a cheque NJ;D Qv  
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清理票款to clear a cheque 8JU9Qb]L'I  
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保证兑现to certify a cheque Nn_n@K  
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填写支票数额to fill up a cheque X. =%  
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支票上划线to cross a cheque VqeK~,}  
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开发支票to make out a cheque %`cP|k  
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签发支票，开立支票to draw a cheque||to issue a cheque Vk/ !_)  
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透支支票to overdraw a cheque ;w/|5 ;{A;  
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背书支票to endorse a cheque _dgS@n;6  
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请付票款||清付票款to pay a cheque||to honour a cheque Lad8C  
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支票退票to dishonour a cheque 0~(K@U>#  
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拒付支票to refuse a cheque 29xm66  
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拒付支票to stop payment of a cheque * ?2aIz"  
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提示要求付款to present for payment x:7"/H|  
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见票即付持票人payable to bearer ;.O#|Z[  
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支付指定人payable to order x6i7x"  
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已过期||无效out of date||stale PQu_]cXI  
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请给出票人R/D||refer to drawer >1}RiOd3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -`I&hzl6E  
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文字与数字不一致words and figures differ ]^e4coC  
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支票 IL]Js W  
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时间已过account closed Q7!";ol2  
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更改处应加盖印章alterations require initials pie,^-_.g  
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时间已过effects not cleared P^)J^{r  
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停止付款payment stopped I+!?~]AUuq  
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支票毁损cheque mutilated ^$D2fS  
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汇款||寄钱to remit||to send money 38gHM9T xh  
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寄票供取款||支票支付to send a cheque for payment GyVRe]<>B  
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寄款人a remitter Ih;I&D+e;  
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收款人a remittee K:JM*4W  
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国外汇票foreign Bill pR,eus;8  
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国内汇票inland Bill u&npUw^Va  
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跟单汇票documentary bill }u `~lw(Z  
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空头汇票accommodation bill PX$_." WA  

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原始汇票original bill 3yXSv1  
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改写||换新票据renewed bill 5_yu4{@;y  
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即期汇票sight bill||bill on demand D
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 E8Y (C_:s  
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见票后…日付款…days after sight||…days sight ~z$+uK  
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见票后…月付款…months after sight||…months sight <)4>"SN&^  
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同组票据set of bills Nxr%xTD  
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单张汇票sola of exchange||sole of exchange *m.4)2u=  
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远期汇票usance bill||bill at usance JXKo zy41  
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长期汇票long bill ,Z aPY  
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短期汇票short bill ^QbaMX  
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逾期汇票overdue bill biy[h3b  
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宽限日期days of grace NWt5)xl  
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电汇telegraphic transfer （T.T） C#@>osC  
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邮汇postal order||postal note （Am.）||post office order||money order j`LvS  
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本票promissory note （P/N） _;8+L\  
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押汇负责书||押汇保证书letter of hypothecation \r^*4P,,  
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副保||抵押品||付属担保物collateral security xj O((JC  
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担保书trust receipt||letter of indemnity eHQ3K#M#  
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承兑||认付acceptance (25v7Y]  
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单张承兑general acceptance WTZr{)e  
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有条件承兑qualified acceptance RBM(>lU:  
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附条件认付conditional acceptance r-SQk>Y}  
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部分认付partial acceptance   EPMdR6
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