[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。   Qk72ra)  
会计报表statement of account C),i#v  
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往来帐目account current TJCE6QG  
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现在往来帐||存款额current accout P; h8  
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销货帐account sales h4#'@%   
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共同计算帐项joint account M|NQoQ8q  
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未决帐项outstanding account eR0$CTSw  
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贷方帐项credit account||creditor account T*n P-b  
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借方帐项debit account||debtor account mRa\ wEg%  
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应付帐||应付未付帐account payable A,BYi$  
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应收帐||应收未收帐account receivable T7%!JBg
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新交易||新帐new account aCI3Tx&2qT  
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未决帐||老帐old account 4hODpIF  
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现金帐cash account H> A6VDu  
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流水帐running account l<BV{Gl  
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暂记帐||未定帐suspense account N@L{9ak1  
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过期帐||延滞帐overdue account||pastdue account I{jvUYrKH  
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杂项帐户sundry account `/ayg:WSU  
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详细帐单||明细表detail account -^lc-$0  
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呆帐bad account 4a"Fu<q  
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会计项目title of account y B2h/~+  
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会计薄||帐薄account-book 52d
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营业报告书||损益计算表account of budiness||business report %)x9u$4W2  
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借贷细帐||交验帐account rendered 0(D^NtB7  
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明细帐account stated ^,acU\}VqP  
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与…银行开立一户头to open an account with hPDKxYD]f  
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与…银行建立交易to keep account with Xq*^6*E-}  
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继续记帐to keep account _U<fS  
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与…有交易to have an account with 4^tSg#!V{  
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作成会计帐||有往来帐项to make out an account with \^c4v\s<o#  
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清算||清理债务to make up an account O?JJE8~']  
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清洁帐目||与…停止交易to close ones account with cqS :Zq  
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结帐to close an account HTJ2D@h  
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清理未付款to ask an account||to demand an account = xO03|T;6  
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结清差额to balance the account with J7 +G"_)'  
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清算to settle an account||to liquidate an account||to square an account *@2Bh4  
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审查帐目||监查帐目to audit an account OXEk{#Uf[3  
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检查帐目to examine an account rFRcK>X\L  
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转入A的帐户to charge the amount to As account A6N6e\*  
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以计帐方式付款to pay on account CRb8WD6.  
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代理某人||为某人on ones account||on account of one &`"DG$N(  
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为自己计算||独立帐目on ones own account ~ZHjP_5Q  
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由某人收益并负风险on ones account and risk||for ones account and risk j]Auun  
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由某人负担for ones account||for account of one Q#bW"},^k  
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按某人指示||列入某人帐户by order and for account of one h3ygL"k  
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列入5月份帐目for May account @KN+)qP  
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编入某中帐项下to pass to the account of||to place to the account of &qv~)ZM$  
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寄出清算书to send in an account||to send in render an account 4>JSZ6i#n  
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支票薄cheque book :6n#y-9^1  
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支票陈票人cheque drawer L*@`i ]jl  
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持票人cheque holder S|85g1}t  
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不记名支票cheque to bearer||bearer cheque L^J4wYFTO  
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记名支票||认人支票cheque to order inh0p ^  
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到期支票antedated cheque *"%TAe7?~+  
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未到期支票postdated cheque r- 8 Awa  
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保付支票certified cheque $)lkiA&;  
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未获兑现支票，退票returned cheque 1d^~KBfv  
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横线支票crossed cheque XlppA3JON|  
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普通横线general crossing ddn IKkOp  
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特别横线special crossing kmQ:wf:  
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空白支票blank cheque E=NjWO  
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失效支票，过期支票stale cheque >AEp\*  
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普通支票open cheque YPK@BmAdE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FZ*"^=)`G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <spG]Xa<  
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支票换现金||兑现to cash a cheque :zW? O#aL-  
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清理票款to clear a cheque ys=2!P-[#  
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保证兑现to certify a cheque v.ZUYa|  
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填写支票数额to fill up a cheque EU(e5vO  
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支票上划线to cross a cheque XX=OyDLqP  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque G}U <^]c  
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透支支票to overdraw a cheque $YJ 1
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背书支票to endorse a cheque VjM/'V5  
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请付票款||清付票款to pay a cheque||to honour a cheque G 1{m"1M  
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支票退票to dishonour a cheque zE;|MU@|  
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拒付支票to refuse a cheque 8B ,S_0!  
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拒付支票to stop payment of a cheque ESviWCh0Fl  
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提示要求付款to present for payment !I|_vJ@<  
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见票即付持票人payable to bearer wmpQF<  
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支付指定人payable to order d
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已过期||无效out of date||stale ju:}%
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c}v8j2{  
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文字与数字不一致words and figures differ ka=A:biz  
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支票 Sc3{Y+g  
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时间已过account closed },<Y \  
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更改处应加盖印章alterations require initials  QP"5A7=m  
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时间已过effects not cleared zp4@T)  
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停止付款payment stopped UQI!/6F  
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支票毁损cheque mutilated ]}S9KP  
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汇款||寄钱to remit||to send money H[R6 ?H@$F  
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寄票供取款||支票支付to send a cheque for payment $v8T%'p+  
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寄款人a remitter Dir# [j  
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收款人a remittee 2#R0Bd  
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国外汇票foreign Bill C-:|A* z  
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国内汇票inland Bill 1mv5B t  
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跟单汇票documentary bill qe uc^+P;  
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空头汇票accommodation bill p%Ns f[1>  
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原始汇票original bill -t*P=V|@  
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改写||换新票据renewed bill 0sq?>$~Kc*  
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即期汇票sight bill||bill on demand 4E$6&,\  
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…days after date||…days after date…日后付款 }o=s"0a  
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…months after date||…months after date…月后付款 ,_'Z Jlx  
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见票后…日付款…days after sight||…days sight FdxV#.BE  
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见票后…月付款…months after sight||…months sight G'iE`4`2  
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同组票据set of bills na|23
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单张汇票sola of exchange||sole of exchange a;G
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远期汇票usance bill||bill at usance  LII4sf]  
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长期汇票long bill Y-v6M3$  
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短期汇票short bill $mst\]&;  
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逾期汇票overdue bill 'q{d? K  
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宽限日期days of grace IoxdWQ4]A  
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电汇telegraphic transfer （T.T） gYa (-o  
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邮汇postal order||postal note （Am.）||post office order||money order hODq&9!  
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本票promissory note （P/N） =\x(Rs3  
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押汇负责书||押汇保证书letter of hypothecation /~_,p,:aP  
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副保||抵押品||付属担保物collateral security )uH#+IU  
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担保书trust receipt||letter of indemnity y(=$z/  
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承兑||认付acceptance M>|R&v  
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单张承兑general acceptance Hge0$6l  
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有条件承兑qualified acceptance = ^_4u%}  
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附条件认付conditional acceptance NekPl/4  
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部分认付partial acceptance   6@geakq