[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。   \\dUp>1=  
会计报表statement of account vS8&,wJ!  
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往来帐目account current gE6'A  
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现在往来帐||存款额current accout gQPw+0w  
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销货帐account sales gq?7O<  
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共同计算帐项joint account C+TB>~Gv`  
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未决帐项outstanding account lI? P_2AaS  
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贷方帐项credit account||creditor account fbh,V%t7  
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借方帐项debit account||debtor account ^VXhv9\>B  
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应付帐||应付未付帐account payable PLk
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应收帐||应收未收帐account receivable AXlV
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新交易||新帐new account /9pxEidVAS  
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未决帐||老帐old account _Ay^v#a  
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现金帐cash account i%FC lMF  
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流水帐running account #^L&H oo6  
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暂记帐||未定帐suspense account y^C5_w(^jZ  
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过期帐||延滞帐overdue account||pastdue account 9qftMDLZJ\  
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杂项帐户sundry account .aT@'a{F  
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详细帐单||明细表detail account Oo :Dt~Ib  
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呆帐bad account s6~;)(r   
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会计项目title of account ;0Z-  
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会计薄||帐薄account-book K80f_iT5  
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营业报告书||损益计算表account of budiness||business report c0zcR)=mL  
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借贷细帐||交验帐account rendered L?/AKg  
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明细帐account stated @4y?XL(n  
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与…银行开立一户头to open an account with 59zWB,y(P  
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与…银行建立交易to keep account with :%h1Q>F  
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继续记帐to keep account cjN)3L{  
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与…有交易to have an account with L(y
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作成会计帐||有往来帐项to make out an account with , ~ 1+MZ=  
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清算||清理债务to make up an account 8e-nzc,]  
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清洁帐目||与…停止交易to close ones account with D`@a*YIq  
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结帐to close an account H/{@eaV  
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清理未付款to ask an account||to demand an account B}TY+@  
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结清差额to balance the account with ^"7-`<J  
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清算to settle an account||to liquidate an account||to square an account ;<0vvP|  
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审查帐目||监查帐目to audit an account  +#,J`fV%  
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检查帐目to examine an account t)j$lmQn  
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转入A的帐户to charge the amount to As account LN+x!#:e  
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以计帐方式付款to pay on account bXJ(QXHd%  
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代理某人||为某人on ones account||on account of one %JDQ[%3qY  
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为自己计算||独立帐目on ones own account YT?Lt!cl=  
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由某人收益并负风险on ones account and risk||for ones account and risk jywS<9 c@  
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由某人负担for ones account||for account of one *@bz<{!  
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按某人指示||列入某人帐户by order and for account of one <5%*
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列入5月份帐目for May account #W8F_ /!n|  
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编入某中帐项下to pass to the account of||to place to the account of 6IRRRtO(  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book ?,7!kTRH  
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支票陈票人cheque drawer MR,I`9Pe  
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持票人cheque holder " 4#&tNQ  
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不记名支票cheque to bearer||bearer cheque 68GH$ji  
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记名支票||认人支票cheque to order DcFYb|p  
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到期支票antedated cheque 5Q%)|(U'  
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未到期支票postdated cheque E> pr})^w  
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保付支票certified cheque k(tB+k!vH\  
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未获兑现支票，退票returned cheque L"vk ^>E6  
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横线支票crossed cheque 8IL 5:7H8  
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普通横线general crossing EP;ts  
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特别横线special crossing &FRf-6/  
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空白支票blank cheque Z%ZOAu&p  
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失效支票，过期支票stale cheque r9(c<E?,h  
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普通支票open cheque ZTqt4H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qooTRqc#,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q4@+Pi)  
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支票换现金||兑现to cash a cheque h$~$a;2cR  
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清理票款to clear a cheque Z$Ps_Ik  
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保证兑现to certify a cheque :+^`VLIf  

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填写支票数额to fill up a cheque vcy+p]6KE-  
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支票上划线to cross a cheque YE"MtL {  
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开发支票to make out a cheque S=w~bz,/  
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签发支票，开立支票to draw a cheque||to issue a cheque I[ZWOi\- ;  
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透支支票to overdraw a cheque 1*@Q~f:Uk  
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背书支票to endorse a cheque |>I4(''}  
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请付票款||清付票款to pay a cheque||to honour a cheque 5bK:sht  
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支票退票to dishonour a cheque |TBKsx8  
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拒付支票to refuse a cheque ~65lDFY/  
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拒付支票to stop payment of a cheque v[y|E;B  
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提示要求付款to present for payment 5th\_n}N2/  
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见票即付持票人payable to bearer ;V~~lcD&Y`  
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支付指定人payable to order }"c
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已过期||无效out of date||stale [+$o`0q;N?  
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请给出票人R/D||refer to drawer (svd~he2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VlFDMw.4.+  
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文字与数字不一致words and figures differ 'roZ:NE  
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支票 ^t\AB)(8  
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时间已过account closed wKAc ;!  
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时间已过effects not cleared C[O \aW  
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停止付款payment stopped UujFZg[-P9  
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支票毁损cheque mutilated x+9aTsZ  
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汇款||寄钱to remit||to send money cwxO| .m  
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寄票供取款||支票支付to send a cheque for payment ^8nK x<&5  
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寄款人a remitter d\V\,%&.  
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收款人a remittee 0%^m  
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国外汇票foreign Bill wYS,|=y  
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国内汇票inland Bill 6;GL> ))'  
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跟单汇票documentary bill 9\i,3:Qc  
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空头汇票accommodation bill 'wX'}3_/g  
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原始汇票original bill $_l@k=  
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改写||换新票据renewed bill fd Csn:  
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即期汇票sight bill||bill on demand ){")RrD(  
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…days after date||…days after date…日后付款 LC\Ys\/,U  
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…months after date||…months after date…月后付款 Tfgx>2  
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见票后…日付款…days after sight||…days sight 6lq7zi}'w  
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见票后…月付款…months after sight||…months sight >NW /0'/  
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同组票据set of bills ?ae:
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单张汇票sola of exchange||sole of exchange I [0od+K  
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远期汇票usance bill||bill at usance B.K"1o  
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长期汇票long bill <2ffcBv  
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短期汇票short bill * C~  
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逾期汇票overdue bill X!CLOHVAa  
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宽限日期days of grace R?>a UFM  
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电汇telegraphic transfer （T.T） 2#*Bw=  
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邮汇postal order||postal note （Am.）||post office order||money order ?Hf^&yo  
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本票promissory note （P/N） H4KwbTT"+  
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押汇负责书||押汇保证书letter of hypothecation }^?dK3~q  
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副保||抵押品||付属担保物collateral security 88pz<$  
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担保书trust receipt||letter of indemnity o,D>7|h  
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承兑||认付acceptance tV*g1)'zX  
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单张承兑general acceptance u+[ZWhKUp  
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有条件承兑qualified acceptance o*f7/ZP1o  
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附条件认付conditional acceptance bX|Z||img  

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部分认付partial acceptance   kIrME: