[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。   wBmbn=>#S  
会计报表statement of account \3Xt\1qN4  
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往来帐目account current L(X:=) !K0  
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现在往来帐||存款额current accout $x`U)pv  
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销货帐account sales tM!1oWH  
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共同计算帐项joint account iF`E>
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未决帐项outstanding account 0ED(e1K#B  
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贷方帐项credit account||creditor account f)gA.Rz  
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借方帐项debit account||debtor account #>!!#e!*  
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应付帐||应付未付帐account payable #<l;YT8  
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应收帐||应收未收帐account receivable =k0l>)  
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新交易||新帐new account >5 XE*
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未决帐||老帐old account <tFq6|  
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现金帐cash account  3D%I=p (  
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流水帐running account P^.L0T5g  
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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 r=s2wjk  
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杂项帐户sundry account 8+ Hho@=  
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详细帐单||明细表detail account %'@&j2j>  
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呆帐bad account I?5#Q0,b  
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会计项目title of account h<.& ,6R  
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会计薄||帐薄account-book 8 w^i  
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营业报告书||损益计算表account of budiness||business report 57rc|]C  
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借贷细帐||交验帐account rendered VbJGyjx  
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明细帐account stated 8^^Xr  
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与…银行开立一户头to open an account with jt=mK,%  

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与…银行建立交易to keep account with 7WKb| /#;  
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继续记帐to keep account /vBOf;L  
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与…有交易to have an account with DF P0WXbOE  
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作成会计帐||有往来帐项to make out an account with K!0vvP2H  
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清算||清理债务to make up an account 9jCn|+  
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清洁帐目||与…停止交易to close ones account with v#8{pr  
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结帐to close an account +.! F]0ju  
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清理未付款to ask an account||to demand an account d *!)w t  
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结清差额to balance the account with 2g$PEwXe  
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清算to settle an account||to liquidate an account||to square an account @A GM=v  
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审查帐目||监查帐目to audit an account 2f2Vy:&O_  
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检查帐目to examine an account }1kT0*'L  
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转入A的帐户to charge the amount to As account ]q~_  
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以计帐方式付款to pay on account 2uujA* ^  
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代理某人||为某人on ones account||on account of one t@m!k+0  
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为自己计算||独立帐目on ones own account YGFE(t;lPU  
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由某人收益并负风险on ones account and risk||for ones account and risk 2%o@?Rp  
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由某人负担for ones account||for account of one 1fajTT?  
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按某人指示||列入某人帐户by order and for account of one +OEqDXR+_  
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列入5月份帐目for May account , cj531.  
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编入某中帐项下to pass to the account of||to place to the account of T'C^,,if  
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寄出清算书to send in an account||to send in render an account _TLB1T^/4  
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支票薄cheque book Vd%%lv{v  
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支票陈票人cheque drawer 4 q-/R  
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持票人cheque holder SHcFnxEAIH  
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不记名支票cheque to bearer||bearer cheque t,P_&0X  
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记名支票||认人支票cheque to order rg5ZxN|g  
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到期支票antedated cheque ?Sj>b  
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未到期支票postdated cheque &hnI0m=X  
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保付支票certified cheque R"2wop  
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未获兑现支票，退票returned cheque ~vPR9\e  
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横线支票crossed cheque d8!yV~Ka  
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普通横线general crossing 7B@1[  
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特别横线special crossing ^!v{ >3  
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空白支票blank cheque 7TU(~]Z  
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失效支票，过期支票stale cheque *ufVZzP(  
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普通支票open cheque h1 npaD!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3YO%$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  -]. a0  
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支票换现金||兑现to cash a cheque IQ\5!e  
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清理票款to clear a cheque Z{}+7P  
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保证兑现to certify a cheque A4{p(MS5  
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填写支票数额to fill up a cheque jB"IJ$cD  
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支票上划线to cross a cheque N`J]k B7  
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开发支票to make out a cheque Y(&rlL(sPK  
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签发支票，开立支票to draw a cheque||to issue a cheque S| |OSxZ  
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透支支票to overdraw a cheque |,Kk#`lW<f  
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背书支票to endorse a cheque : G'a
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请付票款||清付票款to pay a cheque||to honour a cheque \Mzr[dI  
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支票退票to dishonour a cheque 0TaN#  
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拒付支票to refuse a cheque xW|8-q  
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拒付支票to stop payment of a cheque Rn*@)5  
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提示要求付款to present for payment @<3kj R?j  
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见票即付持票人payable to bearer ~^PNMZk  
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支付指定人payable to order jx} 7/  
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已过期||无效out of date||stale `!xI!Y\  
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请给出票人R/D||refer to drawer F:sUGM,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p|em_!H"SH  
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文字与数字不一致words and figures differ >2v<;.  
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支票 *zMt/d*<&  
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时间已过account closed A-, hm=?  
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更改处应加盖印章alterations require initials Dw>)\\n{Kl  
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时间已过effects not cleared !K+hXQE1  
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停止付款payment stopped l](!2a=[  
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支票毁损cheque mutilated I`s~.fZt  
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汇款||寄钱to remit||to send money ^*+j7A.n  
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寄票供取款||支票支付to send a cheque for payment `[e0_g\  
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寄款人a remitter &gr  T@  
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收款人a remittee -8vGvI>  
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国外汇票foreign Bill Thk CKM  
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国内汇票inland Bill }gFa9M<  
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跟单汇票documentary bill .tHjGx  
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空头汇票accommodation bill +t&+f7  
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原始汇票original bill xwW(WHdC]  
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改写||换新票据renewed bill XH0o8\.  
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即期汇票sight bill||bill on demand Bn%?{z)  
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…days after date||…days after date…日后付款 kGC*\?<LmR  
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…months after date||…months after date…月后付款 smn(q)tt  
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见票后…日付款…days after sight||…days sight ttHRc!  
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见票后…月付款…months after sight||…months sight qsN_EMgbdn  
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同组票据set of bills k^cnNx  
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单张汇票sola of exchange||sole of exchange EP<{3
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远期汇票usance bill||bill at usance n{qVF#N_  
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长期汇票long bill beT[7uVj_  
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短期汇票short bill !}c\u  
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逾期汇票overdue bill \{Je!#  
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宽限日期days of grace +# !?+ 'A  
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电汇telegraphic transfer （T.T） U[q39FR  
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邮汇postal order||postal note （Am.）||post office order||money order k^B7M}  
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本票promissory note （P/N） hh.`Yu L  
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押汇负责书||押汇保证书letter of hypothecation OM ab!  
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副保||抵押品||付属担保物collateral security Pp4Q)2X  
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担保书trust receipt||letter of indemnity .\)e

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承兑||认付acceptance 83'rQDo)G  
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单张承兑general acceptance z_y@4B6>}  
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有条件承兑qualified acceptance mhs%8OTN  
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附条件认付conditional acceptance i^4i]+  
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部分认付partial acceptance   !P
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