[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。   Hd1e9Q,:|  
会计报表statement of account =
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往来帐目account current 24T
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现在往来帐||存款额current accout
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销货帐account sales >f [Lb|t  
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共同计算帐项joint account 9B
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未决帐项outstanding account p/|":(U  
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贷方帐项credit account||creditor account N798("  
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借方帐项debit account||debtor account O
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应付帐||应付未付帐account payable QRs!B!Fn0  
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应收帐||应收未收帐account receivable 0jY#,t?>  
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新交易||新帐new account O`nrXC{  
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未决帐||老帐old account 5>J{JW|  
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现金帐cash account rz c}2I  
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流水帐running account v3w5+F  
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暂记帐||未定帐suspense account 4qtjP8Zv[  
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过期帐||延滞帐overdue account||pastdue account A&#P=mj  
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杂项帐户sundry account =4z:Df  
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详细帐单||明细表detail account H R$\jJ  
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呆帐bad account "x&hBJ  
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会计项目title of account ,5" vzGLJ  
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会计薄||帐薄account-book gTRm  
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营业报告书||损益计算表account of budiness||business report (KaP=t}  
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借贷细帐||交验帐account rendered o.DT`L8  
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明细帐account stated CK1Xdyf_S  
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与…银行开立一户头to open an account with n|F$qV_p\  
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与…银行建立交易to keep account with afRUBjs  
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继续记帐to keep account '7}s25[{\  
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与…有交易to have an account with u= ( kii=/  
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作成会计帐||有往来帐项to make out an account with c,;-[s
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清算||清理债务to make up an account SLRQ3<0W_  
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清洁帐目||与…停止交易to close ones account with +~RiCZt  
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结帐to close an account 2w93 ~j  
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清理未付款to ask an account||to demand an account n?vrsqmZ  
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结清差额to balance the account with i[A$K~f  
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清算to settle an account||to liquidate an account||to square an account WP7*Q:5  
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审查帐目||监查帐目to audit an account EXUjdJs"  
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检查帐目to examine an account n%? bMDS  
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转入A的帐户to charge the amount to As account Lh0Pvq0C  
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以计帐方式付款to pay on account 0dA'f0Uy\X  
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代理某人||为某人on ones account||on account of one >8+:{NW  
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为自己计算||独立帐目on ones own account ;QQLYT  
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由某人收益并负风险on ones account and risk||for ones account and risk +gh6eY8  
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由某人负担for ones account||for account of one nE #p Ry]  
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按某人指示||列入某人帐户by order and for account of one ?bu-6pkx]  
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列入5月份帐目for May account :r*skV|  
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编入某中帐项下to pass to the account of||to place to the account of `b 6j7  
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寄出清算书to send in an account||to send in render an account T7_i:HU%  
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支票薄cheque book [A99
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支票陈票人cheque drawer *^+8_%;1  
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持票人cheque holder <]#'6'  
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不记名支票cheque to bearer||bearer cheque iX,|;J|]  
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记名支票||认人支票cheque to order >.^/Z/[.L  
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到期支票antedated cheque F"o K*s  
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未到期支票postdated cheque /, T@/  
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保付支票certified cheque v%8.o%G  
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未获兑现支票，退票returned cheque k$j4~C'$  
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横线支票crossed cheque vh
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普通横线general crossing zF'LbQz0[  
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特别横线special crossing T\Zf`.mt  
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空白支票blank cheque c;X8:Z=ja  
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失效支票，过期支票stale cheque :xqhPr]e  
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普通支票open cheque LU'<EXUbY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uO=yQ&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &d5n_:^  
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支票换现金||兑现to cash a cheque #Tm^$\*h\]  
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清理票款to clear a cheque . #+N?D<  
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保证兑现to certify a cheque 1W@ C]n4  
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填写支票数额to fill up a cheque 2kG(\+\  
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支票上划线to cross a cheque jFE1k(2e  
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开发支票to make out a cheque 3c%dErch  
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签发支票，开立支票to draw a cheque||to issue a cheque [.ya&E) x  
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透支支票to overdraw a cheque 3izGMH_`  
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背书支票to endorse a cheque T6Oah:50EM  
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请付票款||清付票款to pay a cheque||to honour a cheque W##~gqZ/  
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支票退票to dishonour a cheque zw2qv'  
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拒付支票to refuse a cheque L\GjG&Y5  
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拒付支票to stop payment of a cheque 6=aXz2.f  
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提示要求付款to present for payment Kw/7X[|'G  
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见票即付持票人payable to bearer j=],n8_i  
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支付指定人payable to order bE6 :pGr  
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已过期||无效out of date||stale u]<_6;_  
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请给出票人R/D||refer to drawer \LEUreTn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dEvjB"x  
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文字与数字不一致words and figures differ JtbwY@R  
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支票 >"/Sa_w  
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时间已过account closed UVUoXv)N  
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更改处应加盖印章alterations require initials 6");NHE  
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时间已过effects not cleared 1:j[p=Q&  
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停止付款payment stopped ?H0"*8C?Y  
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支票毁损cheque mutilated IPa)+ ZQ  
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汇款||寄钱to remit||to send money y yqya[-11  
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寄票供取款||支票支付to send a cheque for payment ?rSm6V  
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寄款人a remitter "b `R_gG9  
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收款人a remittee ;UPI%DnE]  
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国外汇票foreign Bill %VsIg  
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国内汇票inland Bill 6JUjT]S%  
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跟单汇票documentary bill l0@+&Xj  
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空头汇票accommodation bill VqBb=1r%o7  
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原始汇票original bill 4PDxmH]y  
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改写||换新票据renewed bill 6ntduXeNVh  
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即期汇票sight bill||bill on demand T$vDw|KSVP  
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…days after date||…days after date…日后付款 K'u66%wAL  
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…months after date||…months after date…月后付款 %5rC`9^  
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见票后…日付款…days after sight||…days sight ZT1IN6;8W  
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见票后…月付款…months after sight||…months sight Udl8?EVSz  
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同组票据set of bills p*OpO&oodu  
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单张汇票sola of exchange||sole of exchange 6E0{(*  
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远期汇票usance bill||bill at usance H){lXR/#u  
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长期汇票long bill MlmdfO%Y  
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短期汇票short bill 8 bpYop7 L  
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逾期汇票overdue bill f'28s*n  
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宽限日期days of grace &>$+O>c ,  
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电汇telegraphic transfer （T.T） GRq0nhJ  
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邮汇postal order||postal note （Am.）||post office order||money order OD~B2MpM>  
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本票promissory note （P/N） :,[=g$CT:  
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押汇负责书||押汇保证书letter of hypothecation 75?z" i   
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副保||抵押品||付属担保物collateral security 6X`i*T$.  
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担保书trust receipt||letter of indemnity *uG!U%jY)  
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承兑||认付acceptance & Y Y^Bd#  
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单张承兑general acceptance Fx6]x$3  
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有条件承兑qualified acceptance i$CN{c*  
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附条件认付conditional acceptance e/s8?l  
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部分认付partial acceptance   +p"}F PIK