[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。   7@DinA!  
会计报表statement of account j<+iL]b  
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往来帐目account current (cYc03"  
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现在往来帐||存款额current accout nL+* Ja  
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销货帐account sales <$D)uY K  
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共同计算帐项joint account s !8]CV>  
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未决帐项outstanding account G)43Y!  
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贷方帐项credit account||creditor account o JA58/  
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借方帐项debit account||debtor account xJ
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应付帐||应付未付帐account payable m'qMcCE  
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应收帐||应收未收帐account receivable +&?VA!}.  
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新交易||新帐new account II<<-Y6  
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未决帐||老帐old account <m(nZ'Zqz2  
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现金帐cash account kcYR:;y  
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流水帐running account r\NnWS J  
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暂记帐||未定帐suspense account 7CIje=u.q  
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过期帐||延滞帐overdue account||pastdue account MoX*e  
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杂项帐户sundry account 9/%|#b-z  
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详细帐单||明细表detail account e QLa.0  
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呆帐bad account *@ o3{0[Z  
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会计项目title of account i
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会计薄||帐薄account-book ZRHTvxf
 
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营业报告书||损益计算表account of budiness||business report E.6\(^g  
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借贷细帐||交验帐account rendered :d#NnR0^L  
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明细帐account stated 9j"\Lr*o"  
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与…银行开立一户头to open an account with }cT}G;L'-  
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与…银行建立交易to keep account with s7e'9Bx  
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继续记帐to keep account ~<%cc+;`  
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与…有交易to have an account with fUXp)0O  
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作成会计帐||有往来帐项to make out an account with rA`\we)  
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清算||清理债务to make up an account ,7(/Il 9  
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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 /v{[Z &z  
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清理未付款to ask an account||to demand an account + j oE  
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结清差额to balance the account with mz*z1`\7v\  
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清算to settle an account||to liquidate an account||to square an account i!3KG|V  
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审查帐目||监查帐目to audit an account tZ^;{sM  
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检查帐目to examine an account $:[BB,$  
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转入A的帐户to charge the amount to As account ^-u HdafP  
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以计帐方式付款to pay on account C|\^uR0  
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代理某人||为某人on ones account||on account of one $ud>Z;X=P  
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为自己计算||独立帐目on ones own account TRLeZ0EC  
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由某人收益并负风险on ones account and risk||for ones account and risk yH%+cmp7  
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由某人负担for ones account||for account of one P0ltN  
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按某人指示||列入某人帐户by order and for account of one ; axaZV  
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列入5月份帐目for May account #IaBl?}r^  
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编入某中帐项下to pass to the account of||to place to the account of W(a'^ #xe  
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寄出清算书to send in an account||to send in render an account $^=jPk]+  
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支票薄cheque book B N*,!fx  
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支票陈票人cheque drawer 9hR:y.  
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持票人cheque holder nhP~jJn  
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不记名支票cheque to bearer||bearer cheque h`EH~W0:z  
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记名支票||认人支票cheque to order )1Ma~8Y%r  
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到期支票antedated cheque *]:G7SW{  
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未到期支票postdated cheque D)*_{   
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保付支票certified cheque XgiI6-B
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未获兑现支票，退票returned cheque SA`J.4yn  
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横线支票crossed cheque gfdPx:7^  
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普通横线general crossing rnMG0  
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特别横线special crossing {*M>X}voS  
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空白支票blank cheque AQnJxIL:  
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失效支票，过期支票stale cheque dDv
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普通支票open cheque a gmeiJT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m6bWmGnGC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g^
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支票换现金||兑现to cash a cheque 4B:\  
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清理票款to clear a cheque a-T*'F  
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保证兑现to certify a cheque cwH,l$  
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填写支票数额to fill up a cheque rtB|N-  
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支票上划线to cross a cheque iyA*JCD  
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开发支票to make out a cheque v;)BVv  
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签发支票，开立支票to draw a cheque||to issue a cheque q1N4X7<_  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque 'bLP~  
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请付票款||清付票款to pay a cheque||to honour a cheque o8w-$ Qb  
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支票退票to dishonour a cheque n (OjjRm  
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拒付支票to refuse a cheque ^bF}_CSE  
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拒付支票to stop payment of a cheque xg(<oDn+\  
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提示要求付款to present for payment .?A'6  
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见票即付持票人payable to bearer g+:$X- r  
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支付指定人payable to order .8-PB*vb  
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已过期||无效out of date||stale !>\9t9  
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请给出票人R/D||refer to drawer 3 Q@9S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c qv.dC  
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文字与数字不一致words and figures differ C:Vv!u  
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支票 e!6eZ)l  
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时间已过account closed ~M*7N@D  
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更改处应加盖印章alterations require initials H%FM  
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时间已过effects not cleared :sFo  
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停止付款payment stopped #iiwD|  
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支票毁损cheque mutilated 1p~5h(jI  
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汇款||寄钱to remit||to send money ~bWhth2*  
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寄票供取款||支票支付to send a cheque for payment t]4!{~,  
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寄款人a remitter QOd!]*W`?m  
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收款人a remittee ghX:"vV{n  
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国外汇票foreign Bill loLKm]yV  
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国内汇票inland Bill RU7!U mf  
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跟单汇票documentary bill Wy8,< K{  
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空头汇票accommodation bill Et.j1M|g  
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原始汇票original bill G@B*E%$9  
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改写||换新票据renewed bill I ld7}R
 
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即期汇票sight bill||bill on demand Hk~k@Wft  
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…days after date||…days after date…日后付款 lJUy;yp_+  
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…months after date||…months after date…月后付款 "9%qbMB  
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见票后…日付款…days after sight||…days sight LJj=]_  
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见票后…月付款…months after sight||…months sight  dHq#  
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同组票据set of bills A=y"x$%-_  
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单张汇票sola of exchange||sole of exchange -~\f2'Q  
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远期汇票usance bill||bill at usance #)`\!)?  
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长期汇票long bill Je@kiE  
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短期汇票short bill !*_K.1'  
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逾期汇票overdue bill ED/FlL{  
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宽限日期days of grace {_(+>v"eJ  
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电汇telegraphic transfer （T.T） nP;;MX:B  
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邮汇postal order||postal note （Am.）||post office order||money order . ,R4WA,  
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本票promissory note （P/N） :Y^I]`lR"  
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押汇负责书||押汇保证书letter of hypothecation c3#q0Ma  
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副保||抵押品||付属担保物collateral security bE4HDq 34  
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担保书trust receipt||letter of indemnity ,E9d
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承兑||认付acceptance !.-.#<<_a  
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单张承兑general acceptance H#Q;"r3  
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有条件承兑qualified acceptance Q7(eq0na  
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附条件认付conditional acceptance 3I*uV!notJ  
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部分认付partial acceptance   u E.^w;~2=