[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。   TU9$5l/;g  
会计报表statement of account +<WNAmh   
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往来帐目account current 3*eS<n[uG  
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现在往来帐||存款额current accout xxpzz(S ]A  
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销货帐account sales H~W
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共同计算帐项joint account *Q;?p
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未决帐项outstanding account aX.//T:':?  
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贷方帐项credit account||creditor account &c y<"y  
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借方帐项debit account||debtor account ) &ucX  
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应付帐||应付未付帐account payable o>HGfr,N  
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应收帐||应收未收帐account receivable a&B@F]+  
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新交易||新帐new account MaZS|Zei[  
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未决帐||老帐old account 4j<[3~:0 o  
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现金帐cash account e /L([  
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流水帐running account imyfki $B  
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暂记帐||未定帐suspense account N\Ab0mDOV.  
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过期帐||延滞帐overdue account||pastdue account _.SpU`>/f  
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杂项帐户sundry account kA9k^uR/  
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详细帐单||明细表detail account l0tFj>q"  
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呆帐bad account ..=lM:13|  
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会计项目title of account (N5"'`NZA  
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会计薄||帐薄account-book >2NsBS(  
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营业报告书||损益计算表account of budiness||business report >]2^5C;  
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借贷细帐||交验帐account rendered ^Zlbs goZ  
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明细帐account stated tZ:f OM  
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与…银行建立交易to keep account with /K_*Drk>  
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继续记帐to keep account z]j_,3Hff  
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与…有交易to have an account with WrR8TYq9D]  
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作成会计帐||有往来帐项to make out an account with uNpa2{S'  
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清算||清理债务to make up an account #?~G\Ux0/  
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清洁帐目||与…停止交易to close ones account with ^;@!\Rc  
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结帐to close an account > Qh#pn*  
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清理未付款to ask an account||to demand an account 1c`Yn:H^  
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结清差额to balance the account with 07Oagq(  
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清算to settle an account||to liquidate an account||to square an account Ev&aD  
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审查帐目||监查帐目to audit an account g]. _J  
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检查帐目to examine an account !XY}\zKq  
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转入A的帐户to charge the amount to As account (@xr/9:i  
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以计帐方式付款to pay on account 6)9X+U@  
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代理某人||为某人on ones account||on account of one 3L;&MG=  
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为自己计算||独立帐目on ones own account 5Veybchy "  
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由某人收益并负风险on ones account and risk||for ones account and risk y?V#LW[^E  
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由某人负担for ones account||for account of one =bb)B(  
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按某人指示||列入某人帐户by order and for account of one \@*D;- b  
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列入5月份帐目for May account fvw&y+|y!  
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编入某中帐项下to pass to the account of||to place to the account of \oAxmvt  
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寄出清算书to send in an account||to send in render an account qeoj
  
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支票薄cheque book !\N|$- M  
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支票陈票人cheque drawer <}^l MBa  
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持票人cheque holder ~0XV[$`L  
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不记名支票cheque to bearer||bearer cheque rQD7ZN_ R  
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记名支票||认人支票cheque to order ,[0rh%%j  
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到期支票antedated cheque dEM=U;  
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未到期支票postdated cheque Y'%k
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保付支票certified cheque .f]2%utHB  
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未获兑现支票，退票returned cheque h$eVhN&Vv  
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横线支票crossed cheque +XN/ bT  
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普通横线general crossing &fYV FRVkq  
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特别横线special crossing ~}fQ.F*7R  
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空白支票blank cheque )dgooq  
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失效支票，过期支票stale cheque IrZ!.5%tV  
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普通支票open cheque 7v^V]&&s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X}s}E ;v9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XV> )[Nd\H  
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支票换现金||兑现to cash a cheque O~W
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清理票款to clear a cheque 9M&uQccY  
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保证兑现to certify a cheque h7h[!>  
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填写支票数额to fill up a cheque a8Q=_4 l  
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支票上划线to cross a cheque gADEjr*H  
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开发支票to make out a cheque >sL"HyY#H  
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签发支票，开立支票to draw a cheque||to issue a cheque B .-1wZl  
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透支支票to overdraw a cheque (KF=v31_m  
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背书支票to endorse a cheque QlHxdRK`.  
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请付票款||清付票款to pay a cheque||to honour a cheque 1qw*mV;W)_  
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支票退票to dishonour a cheque BN?OvQ  
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拒付支票to refuse a cheque m&H@f:  
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拒付支票to stop payment of a cheque #N=!O/Y  
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提示要求付款to present for payment Q)7iu  
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见票即付持票人payable to bearer a|*{BlY  
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支付指定人payable to order z8 SrZ#mg  
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已过期||无效out of date||stale >Jl(9)e  
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请给出票人R/D||refer to drawer m'))prl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZgN)sVJ  
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文字与数字不一致words and figures differ ;+%(@C51GE  
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支票 }1ABrbc  
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时间已过account closed : Gp,d*M  
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更改处应加盖印章alterations require initials &-Bw7v  
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时间已过effects not cleared wI!>IV(5  
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停止付款payment stopped 50:gk*hy  
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支票毁损cheque mutilated $"z|^ze  
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汇款||寄钱to remit||to send money #HjiE  
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寄票供取款||支票支付to send a cheque for payment FOB9J.w4  
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寄款人a remitter }@ Nurs)%_  
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收款人a remittee _`4jzJ*  
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国外汇票foreign Bill ;9>(yJI+  
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国内汇票inland Bill 6%/@b`vZ  
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跟单汇票documentary bill 2b|$z"97jj  
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空头汇票accommodation bill MdzG2uZT  
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原始汇票original bill *\9JIi 2  
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改写||换新票据renewed bill nwH'E  
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即期汇票sight bill||bill on demand (E'f'g  
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…days after date||…days after date…日后付款 ?NV3]v
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…months after date||…months after date…月后付款 mlolSD;7  
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见票后…日付款…days after sight||…days sight 577H{;p W  
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见票后…月付款…months after sight||…months sight 6qs T/  
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同组票据set of bills S`yY<1[O  
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单张汇票sola of exchange||sole of exchange _<?lP$Xr  
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远期汇票usance bill||bill at usance V\nQHzjF<6  
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长期汇票long bill p#:.,;  
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短期汇票short bill P$MAURFm  
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逾期汇票overdue bill [ Fid  
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宽限日期days of grace g0@i[&A@{  
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电汇telegraphic transfer （T.T） k8E
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邮汇postal order||postal note （Am.）||post office order||money order ^hOnLy2  
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本票promissory note （P/N） = E'\  
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押汇负责书||押汇保证书letter of hypothecation F5 Tah{  
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副保||抵押品||付属担保物collateral security hamn9  
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担保书trust receipt||letter of indemnity Y= JfV  
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承兑||认付acceptance <TmMUA)`}  
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单张承兑general acceptance E.kGBA;a?  
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有条件承兑qualified acceptance (C/2shr 8  

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附条件认付conditional acceptance !gv/jdF  
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部分认付partial acceptance   H)S&sx#q]