[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。   'ON/WKJr|W  
会计报表statement of account AON |b\?  
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往来帐目account current s~,!E  
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现在往来帐||存款额current accout >.
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销货帐account sales u/W{JPlL  
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共同计算帐项joint account 3JD 62wtx  
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未决帐项outstanding account b#7nt ?`7p  
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贷方帐项credit account||creditor account +Vg(2Xt  
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借方帐项debit account||debtor account )-+tN>Bb  
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应付帐||应付未付帐account payable }*XF- U  
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应收帐||应收未收帐account receivable %w_MRC  
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新交易||新帐new account o<b  
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未决帐||老帐old account [GknE#p  
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现金帐cash account Iv7BIK^0  
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流水帐running account F
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暂记帐||未定帐suspense account \U]<HEc^  
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过期帐||延滞帐overdue account||pastdue account &hpznIN  
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杂项帐户sundry account <c`,fd8  
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详细帐单||明细表detail account I<lkociUCG  
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呆帐bad account |b Z 58{}  
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会计项目title of account
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会计薄||帐薄account-book 9OF(UFgS  
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营业报告书||损益计算表account of budiness||business report ?IG+U TI  
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借贷细帐||交验帐account rendered jK=-L#hz  
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明细帐account stated !P:~oo=  
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与…银行开立一户头to open an account with *O-si%@]
  
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与…银行建立交易to keep account with g60rm1b  
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继续记帐to keep account H"g p  
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与…有交易to have an account with b_0Xi  
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作成会计帐||有往来帐项to make out an account with yX8$LOjE  
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清算||清理债务to make up an account aV8]?E5G  
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清洁帐目||与…停止交易to close ones account with tm}0kWx  
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结帐to close an account Hlq#X:DCn  
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清理未付款to ask an account||to demand an account O9W|&LAL  
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结清差额to balance the account with 'e>0*hF[  
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清算to settle an account||to liquidate an account||to square an account jsG e
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审查帐目||监查帐目to audit an account .pOTIRbA  
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检查帐目to examine an account ,$96bF "#  
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转入A的帐户to charge the amount to As account ]QS?fs Z  
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以计帐方式付款to pay on account vo[Zuv?<h  
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代理某人||为某人on ones account||on account of one (JHL0Z/  
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为自己计算||独立帐目on ones own account z17x%jXy  
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由某人收益并负风险on ones account and risk||for ones account and risk M3
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由某人负担for ones account||for account of one #$QC2;/)F  
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按某人指示||列入某人帐户by order and for account of one `)FSJV1  
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列入5月份帐目for May account {(i>$RG_  
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编入某中帐项下to pass to the account of||to place to the account of ^9 gFW $]  
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寄出清算书to send in an account||to send in render an account B(x  i  
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支票薄cheque book "If]qX
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支票陈票人cheque drawer sG`:mc~0  
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持票人cheque holder s_A<bW566F  
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不记名支票cheque to bearer||bearer cheque >L F y:a  
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记名支票||认人支票cheque to order Mvq5s+.  
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到期支票antedated cheque -z9-f\  
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未到期支票postdated cheque <RfPd+</  
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保付支票certified cheque jdsNZV  
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未获兑现支票，退票returned cheque bM[!E8dF  
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横线支票crossed cheque #flOaRl.  
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普通横线general crossing i`-,=RJ  
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特别横线special crossing k*)O]M<,  
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空白支票blank cheque <T?H H$es)  
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失效支票，过期支票stale cheque s ~'><ioh  
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普通支票open cheque DA'A-C2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {k.Dy92  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 72oiO[>N'  
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清理票款to clear a cheque hZ_
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保证兑现to certify a cheque *Jd,8B/hC  
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填写支票数额to fill up a cheque V'vDXzk\  
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支票上划线to cross a cheque yP:/F|E$  
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开发支票to make out a cheque xgl~4  
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签发支票，开立支票to draw a cheque||to issue a cheque mG,%f"b0  
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透支支票to overdraw a cheque lN V%R(  
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背书支票to endorse a cheque _E({!t"`  
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请付票款||清付票款to pay a cheque||to honour a cheque 6`LC(Nv%-n  
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支票退票to dishonour a cheque Rg*zUfu5%o  
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拒付支票to refuse a cheque 2i);2>HLG  
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拒付支票to stop payment of a cheque hv xvwV1  
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提示要求付款to present for payment ailj
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见票即付持票人payable to bearer W'{q  
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支付指定人payable to order qlUYu"`i  
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已过期||无效out of date||stale XezO_V  
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请给出票人R/D||refer to drawer ;K?fAspSH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sY,!Ir`/`  
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文字与数字不一致words and figures differ ypXKw7f(  
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支票 x_Ki5~w5  
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时间已过account closed *?oQ6g(Nz  
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更改处应加盖印章alterations require initials 8xmw-s)  
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时间已过effects not cleared e#k9}n^+  
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停止付款payment stopped 0c1}?$f[?%  
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支票毁损cheque mutilated p)tac*US  
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汇款||寄钱to remit||to send money NpD}7t<EF  
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寄票供取款||支票支付to send a cheque for payment 6u7(}K  
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寄款人a remitter Nl_!%k:  
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收款人a remittee B\|>i~u(  
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国外汇票foreign Bill #2ZXYH}  
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国内汇票inland Bill 46_<v=YSJ  
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跟单汇票documentary bill Q77
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空头汇票accommodation bill #j-,#P@  
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原始汇票original bill 6j"(/X|Ex5  
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改写||换新票据renewed bill |~\K:[T&  
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即期汇票sight bill||bill on demand ~;eWQwD  
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…days after date||…days after date…日后付款 ,dVCbAS@  
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…months after date||…months after date…月后付款 2jhVmK  
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见票后…日付款…days after sight||…days sight fykN\b  
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见票后…月付款…months after sight||…months sight w:
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同组票据set of bills LpmspIPvf  
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单张汇票sola of exchange||sole of exchange nZ bg  
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远期汇票usance bill||bill at usance |iwTzlt*#  
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长期汇票long bill `PW=_f={  
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短期汇票short bill =d5!O~}r>  
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逾期汇票overdue bill QE#$bCw  
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宽限日期days of grace Dq?2mXOqD  
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电汇telegraphic transfer （T.T） f.f4<_v'h  
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邮汇postal order||postal note （Am.）||post office order||money order +[qkG. O  
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本票promissory note （P/N） @\h(s#sn  
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押汇负责书||押汇保证书letter of hypothecation CC09:L?  
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副保||抵押品||付属担保物collateral security Ck:J  

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担保书trust receipt||letter of indemnity /iN\)y#u1  
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承兑||认付acceptance C5M-MZaS  
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单张承兑general acceptance KwHOV
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有条件承兑qualified acceptance G8s`<:9*  
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附条件认付conditional acceptance s z\RmX  
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部分认付partial acceptance   xAjQW=