[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。   K5SP8<.  
会计报表statement of account o:"^@3  
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往来帐目account current yCOIv!/zy  
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现在往来帐||存款额current accout #8[iqvE  
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销货帐account sales ;_hL  
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共同计算帐项joint account 8x9$6HO  
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未决帐项outstanding account 1-bQ ( -  
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贷方帐项credit account||creditor account 9x40  
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借方帐项debit account||debtor account [M{EO)  
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应付帐||应付未付帐account payable mC}!;`$8p  
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应收帐||应收未收帐account receivable w>W`8P_b@  
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新交易||新帐new account dTV:/QM  
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未决帐||老帐old account Sl{nS1q  
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现金帐cash account epH48)2  
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流水帐running account p]zYj >e  
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暂记帐||未定帐suspense account LxGE<xj|V%  
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过期帐||延滞帐overdue account||pastdue account a9E!2o +,  
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杂项帐户sundry account / -=(51}E  
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详细帐单||明细表detail account }eX_p6bBw  
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呆帐bad account /s%I(iP4  
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会计项目title of account 9xg_M=72  
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会计薄||帐薄account-book 34C ^vBp  
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营业报告书||损益计算表account of budiness||business report fBH&AO$Q  
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借贷细帐||交验帐account rendered 7atYWz~yG  
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明细帐account stated
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与…银行开立一户头to open an account with V8&/O)}o  
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与…银行建立交易to keep account with \|>eG u  
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继续记帐to keep account F'CUkVC0~P  
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与…有交易to have an account with ! T,7  
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作成会计帐||有往来帐项to make out an account with G^m
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清算||清理债务to make up an account -N\{QX1Yd  
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清洁帐目||与…停止交易to close ones account with {t/!a0\HS  
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结帐to close an account x#8=drh.:C  
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清理未付款to ask an account||to demand an account _SP u`=~K  
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结清差额to balance the account with |16 :Zoq  
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清算to settle an account||to liquidate an account||to square an account Y!7P>?)`,X  
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审查帐目||监查帐目to audit an account fBLd5  
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检查帐目to examine an account BkZ%0rw%  
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转入A的帐户to charge the amount to As account sMS`-,37u  
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以计帐方式付款to pay on account ?0(B;[xEJ  
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代理某人||为某人on ones account||on account of one @iP6N  
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为自己计算||独立帐目on ones own account {;}8Z$  
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由某人收益并负风险on ones account and risk||for ones account and risk Na6z,TW  
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由某人负担for ones account||for account of one ' AAY!{>  
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按某人指示||列入某人帐户by order and for account of one =R'v]SXj  
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列入5月份帐目for May account H+;wnI>@  
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编入某中帐项下to pass to the account of||to place to the account of ger<JSL%  
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寄出清算书to send in an account||to send in render an account 4cQ5E9  
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支票薄cheque book i-?zwVmn  
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支票陈票人cheque drawer v
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持票人cheque holder WO-WoPO  
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不记名支票cheque to bearer||bearer cheque 5Mr;6 ]
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记名支票||认人支票cheque to order 1[l>D1F?  
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到期支票antedated cheque i8YgG0[)  


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未到期支票postdated cheque ? SP7v Q/  
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保付支票certified cheque #L.}CzAz  
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未获兑现支票，退票returned cheque ,R}KcZG)  
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横线支票crossed cheque '1'1T5x~  
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普通横线general crossing sK-|xU.  
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特别横线special crossing 2{kfbm-89t  
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空白支票blank cheque ,DuZMGg  
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失效支票，过期支票stale cheque DgT.Lku?  
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普通支票open cheque vDeG20.?Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sx< + *Trl  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V@n
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支票换现金||兑现to cash a cheque ZYR,8y  
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清理票款to clear a cheque 2}`Vc{\  
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保证兑现to certify a cheque />^`*e_  
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填写支票数额to fill up a cheque Z>Kcz^a#  
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支票上划线to cross a cheque ;TV'PJ  
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开发支票to make out a cheque "l[V%f E  
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签发支票，开立支票to draw a cheque||to issue a cheque V:G}=~+=  
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透支支票to overdraw a cheque M~z(a3@[V  
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背书支票to endorse a cheque =2g[tsY  
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请付票款||清付票款to pay a cheque||to honour a cheque ."F'5eTT~  
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支票退票to dishonour a cheque ]cLEuE^&  
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拒付支票to refuse a cheque v't6 yud  
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拒付支票to stop payment of a cheque &3 XFgHo  
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提示要求付款to present for payment k}I5x1>&  
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见票即付持票人payable to bearer i)@U.-*5m  
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支付指定人payable to order 1IOo?e=/bM  
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已过期||无效out of date||stale {.aK{ V  
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请给出票人R/D||refer to drawer V5e\%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,<0Rf  
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文字与数字不一致words and figures differ &jXca|wAR  
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支票 >G-8FL  
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时间已过account closed eD*?q7  
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更改处应加盖印章alterations require initials ShL1'Z}^{  
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时间已过effects not cleared Tm%$J  
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停止付款payment stopped s jL
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支票毁损cheque mutilated o|z +!,  
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汇款||寄钱to remit||to send money );Tx5Z}  
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寄票供取款||支票支付to send a cheque for payment Nj0-`j0E  
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寄款人a remitter JfI aOhKs]  
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收款人a remittee AC9{*K[  
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国外汇票foreign Bill Y*5Z)h 1  
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国内汇票inland Bill |?\gEY-Se  
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跟单汇票documentary bill \\Y,?x_0T  
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空头汇票accommodation bill $-m@KB  
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原始汇票original bill IO}+[%ptc*  
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改写||换新票据renewed bill 4O$mR  
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即期汇票sight bill||bill on demand \M+MDT&  
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…days after date||…days after date…日后付款 BqQ] x'AF  
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…months after date||…months after date…月后付款 BlL|s=dlQV  
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见票后…日付款…days after sight||…days sight ,E%1Uq"  
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见票后…月付款…months after sight||…months sight <]~ZPk[  
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同组票据set of bills I |Z/`9T  
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单张汇票sola of exchange||sole of exchange AfN&n= d K  
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远期汇票usance bill||bill at usance y8 6
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长期汇票long bill cs t&0  
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短期汇票short bill wrabyRjK  
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逾期汇票overdue bill k}HQq_Y(<  
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宽限日期days of grace BB63xEx  
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电汇telegraphic transfer （T.T） mpAHL(  
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邮汇postal order||postal note （Am.）||post office order||money order PyFj@n  
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本票promissory note （P/N） {OCJ(^8i  
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押汇负责书||押汇保证书letter of hypothecation +xZQJeKb  
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副保||抵押品||付属担保物collateral security pv&^D,H,  
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担保书trust receipt||letter of indemnity ?}8IQxU
 
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承兑||认付acceptance Xm|ib%no  
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单张承兑general acceptance 1 i3k  
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有条件承兑qualified acceptance uR_F,Mp?%u  
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附条件认付conditional acceptance ]?&FOzN5$P  
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部分认付partial acceptance   j?-R]^-5