[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。   s!73To}>  
会计报表statement of account UP<B>Y1a  
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往来帐目account current y26?>.!  
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现在往来帐||存款额current accout C>NLZM
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销货帐account sales t,w'w_C  
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共同计算帐项joint account ?3#L?Cq  
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未决帐项outstanding account D4OJin^}  
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贷方帐项credit account||creditor account 4s@oj  
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借方帐项debit account||debtor account zhZ!!b^6<  
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应付帐||应付未付帐account payable 0<[g7BbR  
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应收帐||应收未收帐account receivable ooA%/  
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新交易||新帐new account %#7  ]  
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未决帐||老帐old account Lk lD^AJA  
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现金帐cash account 'wA4yJ<  
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流水帐running account X1XmaO%A  
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暂记帐||未定帐suspense account sl_f+h0  
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过期帐||延滞帐overdue account||pastdue account cqG&n0 zb  
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杂项帐户sundry account -Oplk*  
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详细帐单||明细表detail account PI&@/+  
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呆帐bad account U>hpYqf_  
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会计项目title of account (R]b'3,E$  
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会计薄||帐薄account-book 8SN
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营业报告书||损益计算表account of budiness||business report M7.H;.?  
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借贷细帐||交验帐account rendered -r%k)4_  
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明细帐account stated u} |+p+  
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与…银行开立一户头to open an account with 5@^['S4%8*  
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与…银行建立交易to keep account with |W*i'E  
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继续记帐to keep account z4rg.ai  
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与…有交易to have an account with vt(cC))  
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作成会计帐||有往来帐项to make out an account with /{!?e<N>  

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清算||清理债务to make up an account |g!3f  
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清洁帐目||与…停止交易to close ones account with C/YjMYwKgv  
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结帐to close an account VH6J @m  
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清理未付款to ask an account||to demand an account Qn`Fq,uvL  
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结清差额to balance the account with Iz9b5  
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清算to settle an account||to liquidate an account||to square an account ~c${?uf   
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审查帐目||监查帐目to audit an account .y>G /8_i  
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检查帐目to examine an account Y1 *8&xT  
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转入A的帐户to charge the amount to As account Q3 yW#eD  
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以计帐方式付款to pay on account wMU}EoGS?  
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代理某人||为某人on ones account||on account of one 'ARb J1a  
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为自己计算||独立帐目on ones own account 8 EUc 6  
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由某人收益并负风险on ones account and risk||for ones account and risk (X~JTH:e/  
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由某人负担for ones account||for account of one Sq[LwJ  
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按某人指示||列入某人帐户by order and for account of one N ^%7  
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列入5月份帐目for May account DLd1Cl:"~:  
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编入某中帐项下to pass to the account of||to place to the account of &%r<_1  
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寄出清算书to send in an account||to send in render an account >*Ctp +X@  
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支票薄cheque book T _Cj=>L  
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支票陈票人cheque drawer #D-Ttla  
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持票人cheque holder x
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不记名支票cheque to bearer||bearer cheque v@Qf
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记名支票||认人支票cheque to order `rb}"V+  
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到期支票antedated cheque c]68$;Z7  
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未到期支票postdated cheque zI"1.^Trn  
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保付支票certified cheque SAhk`_  
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未获兑现支票，退票returned cheque _*++xF1  
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横线支票crossed cheque 6[Wv g  
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普通横线general crossing ?*&
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特别横线special crossing 1!;4I@W(I)  
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空白支票blank cheque xu.TS  
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失效支票，过期支票stale cheque ,L\>mGw  
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普通支票open cheque c~u91h?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A`*Sx"~jdx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #9t3<H[  
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支票换现金||兑现to cash a cheque 0zE(:K  
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清理票款to clear a cheque "Ug+#;}p$  
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保证兑现to certify a cheque " 
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填写支票数额to fill up a cheque ]
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支票上划线to cross a cheque `!<#'PR  
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开发支票to make out a cheque VyWzb  
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签发支票，开立支票to draw a cheque||to issue a cheque *9(E0"  
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透支支票to overdraw a cheque 9JO1O:W  
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背书支票to endorse a cheque ?;Z
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请付票款||清付票款to pay a cheque||to honour a cheque s3=slWY=  
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支票退票to dishonour a cheque f& Vx`oj  
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拒付支票to refuse a cheque T$Z}1e]  
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拒付支票to stop payment of a cheque &;U F,  
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提示要求付款to present for payment h$p}/A  
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见票即付持票人payable to bearer G$2Pny<!  
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支付指定人payable to order {Rn*)D9  
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已过期||无效out of date||stale I(<Trn  
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请给出票人R/D||refer to drawer 1jd.tup  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r9p ((ir  
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文字与数字不一致words and figures differ 57EL&V%j  

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支票 rd,!-
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时间已过account closed h<7@3Ur  
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更改处应加盖印章alterations require initials K14v6d  
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时间已过effects not cleared vnqLcNB H  
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停止付款payment stopped r+tHVh  
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支票毁损cheque mutilated J2k4k  
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汇款||寄钱to remit||to send money ak{XLzn  
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寄票供取款||支票支付to send a cheque for payment ]$U A5/a  
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寄款人a remitter zX6Q7 Bc  
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收款人a remittee (~fv;}}v  
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国外汇票foreign Bill }- wK  
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国内汇票inland Bill DXZZZ[#  
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跟单汇票documentary bill li0)<("/  
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空头汇票accommodation bill m=a^t  
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原始汇票original bill FM|3'a-z  
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改写||换新票据renewed bill ^-F#"i|Cn  
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即期汇票sight bill||bill on demand V7B%o:FZo  
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…days after date||…days after date…日后付款 +}eK8>2  
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…months after date||…months after date…月后付款 =Z..&H5i  
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见票后…日付款…days after sight||…days sight { T<[-"h  
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见票后…月付款…months after sight||…months sight e}(8BF  
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同组票据set of bills /JIVp_-p  
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单张汇票sola of exchange||sole of exchange U*XdFH}vV  

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远期汇票usance bill||bill at usance UJjtDV3@_g  
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长期汇票long bill ,V''?@  
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短期汇票short bill 3@* ~>H  
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逾期汇票overdue bill /K;AbE  
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宽限日期days of grace lq?N>~PG  
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电汇telegraphic transfer （T.T） "9Br)3  
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邮汇postal order||postal note （Am.）||post office order||money order y,c\'}*H  
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本票promissory note （P/N） 2\gbciJ[{(  
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押汇负责书||押汇保证书letter of hypothecation -:wV3D  
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副保||抵押品||付属担保物collateral security 5oOs.(m|*C  
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担保书trust receipt||letter of indemnity [p)2!]y  
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承兑||认付acceptance e)i-$0L"  
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单张承兑general acceptance GF0Utp:Zf;  
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有条件承兑qualified acceptance "eI">`!g  
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附条件认付conditional acceptance ^!O2Fw  
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部分认付partial acceptance   Tn$| Xa+:s