[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。   
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会计报表statement of account LxC"j1wfl  
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往来帐目account current H
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现在往来帐||存款额current accout s&7,gWy}BE  
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销货帐account sales $' 2yPoR  
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共同计算帐项joint account J0vCi}L  
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未决帐项outstanding account elBmF#,j7  
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贷方帐项credit account||creditor account *MEDV1l_T  
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借方帐项debit account||debtor account 3d2|vQx,K  
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应付帐||应付未付帐account payable Lit@ m2{\  
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应收帐||应收未收帐account receivable QJaF6 >m  
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新交易||新帐new account xi]qdiA  
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未决帐||老帐old account Ed%8| M3  
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现金帐cash account V(%L}0[]  
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流水帐running account ]Hp o[IF  
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暂记帐||未定帐suspense account BTwLx-p9t  
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过期帐||延滞帐overdue account||pastdue account / ;U  
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杂项帐户sundry account p:9)}y  
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详细帐单||明细表detail account w7H.&7rF  
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呆帐bad account Zc"Vf]:  
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会计项目title of account ~:Jw2 P2z
 
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会计薄||帐薄account-book [TAW68f'  
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营业报告书||损益计算表account of budiness||business report bwjjwu&  
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借贷细帐||交验帐account rendered 289@O-  
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明细帐account stated ~+1t3M e  
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与…银行开立一户头to open an account with = Rl?. +uE  
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与…银行建立交易to keep account with (U"Ub;[ 7  
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继续记帐to keep account =yv_i]9AN  
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与…有交易to have an account with 8}/v[8p  
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作成会计帐||有往来帐项to make out an account with ].f28bY  
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清算||清理债务to make up an account W=v4dy]B  
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清洁帐目||与…停止交易to close ones account with J :  
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结帐to close an account t.sbfLu  
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清理未付款to ask an account||to demand an account ]:CU.M1  
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结清差额to balance the account with BJI}gm2y  
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清算to settle an account||to liquidate an account||to square an account S<
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审查帐目||监查帐目to audit an account E#t;G:+A  
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检查帐目to examine an account yT Pi/=G  
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转入A的帐户to charge the amount to As account c"OBm#  
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以计帐方式付款to pay on account P(I`^x  
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代理某人||为某人on ones account||on account of one `oP<mLxle  
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为自己计算||独立帐目on ones own account rj[2XIO  
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由某人收益并负风险on ones account and risk||for ones account and risk ji(W+tQ2Y'  
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由某人负担for ones account||for account of one %M{qr!?uj  
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按某人指示||列入某人帐户by order and for account of one M<Mr L[*j  
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列入5月份帐目for May account SH>L3@Za  
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编入某中帐项下to pass to the account of||to place to the account of =}N&c4I[j  
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寄出清算书to send in an account||to send in render an account *yJCnoF  
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支票薄cheque book RUcpdeo  
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支票陈票人cheque drawer tins.D  
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持票人cheque holder uq<kT
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不记名支票cheque to bearer||bearer cheque 40TS=evG  
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记名支票||认人支票cheque to order shjc`Tqm  
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到期支票antedated cheque C[f' 1O7  
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未到期支票postdated cheque R`}C/'Ty  
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保付支票certified cheque Vfkm{*t)  
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未获兑现支票，退票returned cheque ^%(HZ'$wC  
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横线支票crossed cheque EfxW^zm)  
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普通横线general crossing }j=UO*|  
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特别横线special crossing V_b"^911r  
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空白支票blank cheque )xJCH9h  
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失效支票，过期支票stale cheque t8vR9]n  
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普通支票open cheque m]C|8b7Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y j[M>v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JmMB=} <  
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支票换现金||兑现to cash a cheque ~_l@ _P5yz  
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清理票款to clear a cheque }sy^ed  
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保证兑现to certify a cheque U-F\3a;&  
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填写支票数额to fill up a cheque >(EC.ke  
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支票上划线to cross a cheque pyHU+B  
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开发支票to make out a cheque CdEQiu  
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签发支票，开立支票to draw a cheque||to issue a cheque <QuIXA  
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透支支票to overdraw a cheque uOQ!av2"Rf  
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背书支票to endorse a cheque x5w5xw  
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请付票款||清付票款to pay a cheque||to honour a cheque *&v
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支票退票to dishonour a cheque 0dTHF})m  
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拒付支票to refuse a cheque L[s`8u<_)z  
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拒付支票to stop payment of a cheque > `1K0?_  
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提示要求付款to present for payment AqA.
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见票即付持票人payable to bearer } =
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支付指定人payable to order ]')  

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已过期||无效out of date||stale R?3N><oh*  
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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 i*]$_\yl"  
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文字与数字不一致words and figures differ J'E?Z0  
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支票 YfstE3BV  
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时间已过account closed @iU(4eX  
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更改处应加盖印章alterations require initials :'4",  
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时间已过effects not cleared ?sW}<8\  
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停止付款payment stopped 3Ct:AJeg  
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支票毁损cheque mutilated Yw6uh4  
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汇款||寄钱to remit||to send money I AJ+n0U  
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寄票供取款||支票支付to send a cheque for payment h2y<vO  
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寄款人a remitter %us#p|Ya  
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收款人a remittee s &f\gp1  
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国外汇票foreign Bill <cFj-Y
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国内汇票inland Bill y@<&A~Cl^  
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跟单汇票documentary bill }^ =f%EjV  
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空头汇票accommodation bill A6 RwLX  
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原始汇票original bill +$F,!rV-s  
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改写||换新票据renewed bill !;Ke#E_d  
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即期汇票sight bill||bill on demand czsnPmNEI  
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…days after date||…days after date…日后付款 {w@9\LsU  
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…months after date||…months after date…月后付款 y#
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见票后…日付款…days after sight||…days sight s~ou$!|  
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见票后…月付款…months after sight||…months sight (/E@.z[1  
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同组票据set of bills zZP/C   
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单张汇票sola of exchange||sole of exchange /} h"f5  
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远期汇票usance bill||bill at usance dK ;ebg9|  
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长期汇票long bill X4+H8],)  
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短期汇票short bill oS}fr?  
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逾期汇票overdue bill FGhnK'  
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宽限日期days of grace ,`YIcr
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电汇telegraphic transfer （T.T） @%YbptT}  
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邮汇postal order||postal note （Am.）||post office order||money order `m#i|8  
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本票promissory note （P/N） f0R+Mz8{  
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押汇负责书||押汇保证书letter of hypothecation Z@%A(nZ_  
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副保||抵押品||付属担保物collateral security Z[B:6\oQ  
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担保书trust receipt||letter of indemnity |.$7.8g  
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承兑||认付acceptance HLdHyK/S  
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单张承兑general acceptance K4+|K:e  
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有条件承兑qualified acceptance *-uzsq.W  
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附条件认付conditional acceptance F2
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部分认付partial acceptance   N9y+Psh