[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。   y}R{A6X)  
会计报表statement of account @
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往来帐目account current P *BA  
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现在往来帐||存款额current accout j*Ta?'*  
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销货帐account sales 'p80X ^g  
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共同计算帐项joint account \SHYwD}*Pr  
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未决帐项outstanding account !k)}p_e  
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贷方帐项credit account||creditor account vQ#$.*Cvn  
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借方帐项debit account||debtor account |"8Az0[!  
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应付帐||应付未付帐account payable >_!pg<{,  
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应收帐||应收未收帐account receivable o3P`y:&  
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新交易||新帐new account I\&..e0l  
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未决帐||老帐old account =QHW>v  
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现金帐cash account ~  ' 81  
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流水帐running account 6Xb\a^q  
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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 >d!w&0z>
 
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杂项帐户sundry account 7Te`
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详细帐单||明细表detail account QMea2q|3$  
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呆帐bad account JM!rop^  
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会计项目title of account !SEHDRp  
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会计薄||帐薄account-book  yS p]+  
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营业报告书||损益计算表account of budiness||business report fq ZqPcT
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借贷细帐||交验帐account rendered A<
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明细帐account stated 8.HqQ:?&2t  
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与…银行开立一户头to open an account with | VPs5  

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与…银行建立交易to keep account with He}qgE>Us  
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继续记帐to keep account Bi/=c
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与…有交易to have an account with ^dFdw\  
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作成会计帐||有往来帐项to make out an account with wG6>.`:  
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清算||清理债务to make up an account fvK):eCo  
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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 Q laz3X,P  
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清理未付款to ask an account||to demand an account ce-5XqzY@  
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结清差额to balance the account with kaf4GME]  
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清算to settle an account||to liquidate an account||to square an account ua[ d  
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审查帐目||监查帐目to audit an account E uxD,(  
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检查帐目to examine an account W,dqk=n  
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转入A的帐户to charge the amount to As account @)=\q`vV  
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以计帐方式付款to pay on account '&?cW#J?  
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代理某人||为某人on ones account||on account of one MQ7d IUs  
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为自己计算||独立帐目on ones own account  JwEQR  
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由某人收益并负风险on ones account and risk||for ones account and risk T=Q"|S]V  
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由某人负担for ones account||for account of one D >ax<t1K  
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按某人指示||列入某人帐户by order and for account of one > Q[L,I  
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列入5月份帐目for May account $&D$Uc`U>  
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编入某中帐项下to pass to the account of||to place to the account of IJX75hE0g  
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寄出清算书to send in an account||to send in render an account 9?M>Y?4  
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支票薄cheque book J*V@huF  
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支票陈票人cheque drawer $'m&RzZ  
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持票人cheque holder }?PvNK]",  
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不记名支票cheque to bearer||bearer cheque o0SQJ1.a$  
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记名支票||认人支票cheque to order H|Vq  
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到期支票antedated cheque wD9Gl.uQ  
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未到期支票postdated cheque ,V$PV,G  
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保付支票certified cheque  k2]Q~  
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未获兑现支票，退票returned cheque ykq9]Xqhv  
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横线支票crossed cheque Mq
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普通横线general crossing
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特别横线special crossing IdY\_@$ v  
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空白支票blank cheque Q#
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失效支票，过期支票stale cheque Ds}ctL{6 "  
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普通支票open cheque S7/0B4[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ng;K-WB\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {e>E4 (  
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支票换现金||兑现to cash a cheque e3|@H'~k  
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清理票款to clear a cheque ^CZ)!3qd1  
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保证兑现to certify a cheque L `7~~  
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填写支票数额to fill up a cheque =z=$S]qN  
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支票上划线to cross a cheque 0Q2P"1>KT/  
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开发支票to make out a cheque 'CTvKW  
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签发支票，开立支票to draw a cheque||to issue a cheque c[/h7
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透支支票to overdraw a cheque ~y#jq,i/  
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背书支票to endorse a cheque 5CSihw/5  
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请付票款||清付票款to pay a cheque||to honour a cheque ?5%0zMC  
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支票退票to dishonour a cheque -I#]#i@gX  
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拒付支票to refuse a cheque Lyx \s;  
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拒付支票to stop payment of a cheque 1NP(3yt%  
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提示要求付款to present for payment \'rh7!v-u  
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见票即付持票人payable to bearer 1LgzqRq  
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支付指定人payable to order Q%.V\8#|V  
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已过期||无效out of date||stale ]Zfg~K(  
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请给出票人R/D||refer to drawer pRt=5WZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HG(J+ocn   
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文字与数字不一致words and figures differ VEolyPcsg&  
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支票 !n<vN@V*3d  
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时间已过account closed [B}$U|V0  
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更改处应加盖印章alterations require initials Z J:h]  
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时间已过effects not cleared &E0d{2  
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停止付款payment stopped W^}fAcQKH  
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支票毁损cheque mutilated N5>ioJj  
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汇款||寄钱to remit||to send money sdk%~RN0T  
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寄票供取款||支票支付to send a cheque for payment ?:D#\4=US  
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寄款人a remitter AE1EZ#  
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收款人a remittee "E4;M/  
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国外汇票foreign Bill
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国内汇票inland Bill [)K?e!c8  

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跟单汇票documentary bill [1pWg^  
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空头汇票accommodation bill ulY8$jB  
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原始汇票original bill VB*`"4e@b<  
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改写||换新票据renewed bill in>Os@e#  
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即期汇票sight bill||bill on demand ;5i~McH# t  
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…days after date||…days after date…日后付款 o75Hi t  
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…months after date||…months after date…月后付款 eouxNw}F1  
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见票后…日付款…days after sight||…days sight eSAB :L,K  
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见票后…月付款…months after sight||…months sight ;nzzt~aCC  
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同组票据set of bills vvWje:H  
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单张汇票sola of exchange||sole of exchange A.f!SYV6  
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远期汇票usance bill||bill at usance fga{b7
  
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长期汇票long bill oRp;9   
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短期汇票short bill `W&:*  
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逾期汇票overdue bill 0 It[Pa qG  
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宽限日期days of grace =1:dKo8  
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电汇telegraphic transfer （T.T） 1\hh,s  
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邮汇postal order||postal note （Am.）||post office order||money order o?9k{  
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本票promissory note （P/N） (Lp$EC&%6  
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押汇负责书||押汇保证书letter of hypothecation Bo
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副保||抵押品||付属担保物collateral security o3s ME2  
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担保书trust receipt||letter of indemnity =P,h5
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承兑||认付acceptance Y[\ZN  
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单张承兑general acceptance Sz"rp9x+  
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有条件承兑qualified acceptance _@U11|  
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附条件认付conditional acceptance "b#L8kN  
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部分认付partial acceptance   _xHEA2e!