[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。   Jq'8"  
会计报表statement of account 5z!$=SFz  
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往来帐目account current 7*{f*({  
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现在往来帐||存款额current accout Wjw,LwB  
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销货帐account sales LnI  
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共同计算帐项joint account '|zrzU=  
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未决帐项outstanding account y
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贷方帐项credit account||creditor account :x*)o+  
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借方帐项debit account||debtor account &Vz$0{d5  
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应付帐||应付未付帐account payable 9
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应收帐||应收未收帐account receivable 'BjTo*TB]Z  
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新交易||新帐new account  <OMwi9  
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未决帐||老帐old account ::|~tLFu  
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现金帐cash account Wh)D_  
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流水帐running account +3)r szb72  
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暂记帐||未定帐suspense account !@
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过期帐||延滞帐overdue account||pastdue account fK J -/{|  
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杂项帐户sundry account pH1!6X  
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详细帐单||明细表detail account O *sU|jeO  
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呆帐bad account b(iF0U>&  
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会计项目title of account )6OD@<r{  
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会计薄||帐薄account-book D}_.D=)  
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营业报告书||损益计算表account of budiness||business report U'fP  
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借贷细帐||交验帐account rendered Fc~G*Gz~Z|  
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明细帐account stated AkhG~L  
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与…银行开立一户头to open an account with W0qR?jc  
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与…银行建立交易to keep account with "r9Rr_, >  
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继续记帐to keep account d>QFmsh-  
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与…有交易to have an account with WyN ;lId  
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作成会计帐||有往来帐项to make out an account with v=U<exM6%  
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清算||清理债务to make up an account e &6
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清洁帐目||与…停止交易to close ones account with |
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结帐to close an account -+R,="nRQ  
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清理未付款to ask an account||to demand an account AO#9XDEM  
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结清差额to balance the account with 9vI~vl l  
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清算to settle an account||to liquidate an account||to square an account 7'0Vb!(  
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审查帐目||监查帐目to audit an account $:9t(X)H  
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检查帐目to examine an account EVmBLH-a  
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转入A的帐户to charge the amount to As account Uh}PB3WZ  
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以计帐方式付款to pay on account w~lH2U'k}  
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代理某人||为某人on ones account||on account of one |T:R.=R$~  
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为自己计算||独立帐目on ones own account LrU8!r`a  
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由某人收益并负风险on ones account and risk||for ones account and risk ug3\K83aj/  
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由某人负担for ones account||for account of one EX,>V,.UV  
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按某人指示||列入某人帐户by order and for account of one : |'(T[~L  
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列入5月份帐目for May account zdN[Uc+1Bd  
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编入某中帐项下to pass to the account of||to place to the account of h"FI]jK|}  
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寄出清算书to send in an account||to send in render an account ,54z9F`  
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支票薄cheque book +,e#uuj$p  
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支票陈票人cheque drawer cBxGGggB  
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持票人cheque holder Y'U1=w~E  
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不记名支票cheque to bearer||bearer cheque F0$w9p  
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记名支票||认人支票cheque to order ,`geOJn'  
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到期支票antedated cheque O= S[n  
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未到期支票postdated cheque L FWp}#%  
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保付支票certified cheque VYG@_fd!x  
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未获兑现支票，退票returned cheque }UPC~kC+Z  
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横线支票crossed cheque v>8.TE~2  
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普通横线general crossing Y 9$jJ1V  
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特别横线special crossing `2f/4]fY  
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空白支票blank cheque "xlR>M6e  
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失效支票，过期支票stale cheque ,p|Q/M^  
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普通支票open cheque 48:xvTE?N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "z9C@T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oJA_"xp  
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支票换现金||兑现to cash a cheque (_ G>dP_  
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清理票款to clear a cheque ==Egy:<:Q  
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保证兑现to certify a cheque xt|^~~ /  
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填写支票数额to fill up a cheque x$q}lJv_  
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支票上划线to cross a cheque ~6 1b^L}$  
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开发支票to make out a cheque p6%Vf  
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签发支票，开立支票to draw a cheque||to issue a cheque uE.BB#  
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透支支票to overdraw a cheque pa46,q&M  
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背书支票to endorse a cheque OjhX:{"59  
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请付票款||清付票款to pay a cheque||to honour a cheque [2-n*a(q  
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支票退票to dishonour a cheque <<!fA><W  
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拒付支票to refuse a cheque TR3U<:  
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拒付支票to stop payment of a cheque Tc(=J7*r&  
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提示要求付款to present for payment |'z8>1  
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见票即付持票人payable to bearer 9nN1f@Y  
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支付指定人payable to order $.vm n,:.  
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已过期||无效out of date||stale |^l_F1+w  
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请给出票人R/D||refer to drawer o=R(DK# U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Uuy$F  
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文字与数字不一致words and figures differ d 5yEgc;z  
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支票 d#v@NuO6 h  
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时间已过account closed B`mJT*B[  
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更改处应加盖印章alterations require initials ]zlA<w8   
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时间已过effects not cleared (j'\h/  
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停止付款payment stopped S[K5ofV  
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支票毁损cheque mutilated j+h+Y|4J  
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汇款||寄钱to remit||to send money (S!UnBb&  
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寄票供取款||支票支付to send a cheque for payment w||t3!M+n  
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寄款人a remitter tQ9%rb  
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收款人a remittee )P(S:x'b0  
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国外汇票foreign Bill ;JkIZ8!  
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国内汇票inland Bill I#MPJ@*WT  
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跟单汇票documentary bill X]y8-}Qf  
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空头汇票accommodation bill +DRt2a#  
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原始汇票original bill PaSwfjOnqr  
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改写||换新票据renewed bill *B3f ry  
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即期汇票sight bill||bill on demand ,&,%B|gT]  
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…days after date||…days after date…日后付款 -dovk?'Gj  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight 3YLK?X8  
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见票后…月付款…months after sight||…months sight jlb8<xIC]  
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同组票据set of bills Y"t|0dO%b  
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单张汇票sola of exchange||sole of exchange aO$0[-A  
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远期汇票usance bill||bill at usance jy~hLEt7  
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长期汇票long bill )Jvo%Y  
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短期汇票short bill x(>XM:|  
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逾期汇票overdue bill E<LH-_$  
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宽限日期days of grace %l%ad-V  
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电汇telegraphic transfer （T.T） UK'8cz9  
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邮汇postal order||postal note （Am.）||post office order||money order @=g{4(zR^  
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本票promissory note （P/N）  ~9YEb  
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押汇负责书||押汇保证书letter of hypothecation k{!9f=^   
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副保||抵押品||付属担保物collateral security @@3NSKA  
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担保书trust receipt||letter of indemnity q(EN]W],  
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承兑||认付acceptance N:KM8PZ&~  
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单张承兑general acceptance 1D1kjM^Bo  
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有条件承兑qualified acceptance a_VWgPVdDS  
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附条件认付conditional acceptance am'K$s  
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部分认付partial acceptance   o=zl{tZV