[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。   JTA65T{3  
会计报表statement of account @(<C{  
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往来帐目account current Cdg/wRje  
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现在往来帐||存款额current accout yyB;'4Af  
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销货帐account sales 4c^WQ>[  
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共同计算帐项joint account ^,O%E;g^#  
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未决帐项outstanding account pZ
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贷方帐项credit account||creditor account y``[CBj  
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借方帐项debit account||debtor account ETZE.a  
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应付帐||应付未付帐account payable i
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应收帐||应收未收帐account receivable &FrUj>i  
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新交易||新帐new account (:er~Y}  
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未决帐||老帐old account wCQ.?*7-9Q  
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现金帐cash account ibP IT!5c  
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流水帐running account DyPHQ}G  
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暂记帐||未定帐suspense account z!s1$5:"0  
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过期帐||延滞帐overdue account||pastdue account +-r ~-bs  
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杂项帐户sundry account AX pg_JC  
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详细帐单||明细表detail account :y.~IQN  
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呆帐bad account XvSng"f.  
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会计项目title of account dI +Y1Vq  
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会计薄||帐薄account-book 6]r#6c%  
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营业报告书||损益计算表account of budiness||business report 4V&(w,zl  
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借贷细帐||交验帐account rendered =O/v]B8"  
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明细帐account stated Dz&,g+>$J  
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与…银行开立一户头to open an account with Y P,>vzW  
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与…银行建立交易to keep account with aoQ$"PF9  
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继续记帐to keep account {FX]1:  
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与…有交易to have an account with 8|(],NyEJ  
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作成会计帐||有往来帐项to make out an account with $<9u:.9xf  
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清算||清理债务to make up an account CH#K0hi  
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清洁帐目||与…停止交易to close ones account with `8r$b/6  
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结帐to close an account t3!OqM  
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清理未付款to ask an account||to demand an account , @!X!L  
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结清差额to balance the account with w3 kkam"  
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清算to settle an account||to liquidate an account||to square an account ][b|^V  
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审查帐目||监查帐目to audit an account x.4z)2MO  
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检查帐目to examine an account yXoNfsv  
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转入A的帐户to charge the amount to As account #0vda'q=j  
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以计帐方式付款to pay on account @HiGc^X(  
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代理某人||为某人on ones account||on account of one _"Z?O)d*  
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为自己计算||独立帐目on ones own account 8nu!5 3  
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由某人收益并负风险on ones account and risk||for ones account and risk bS2g4]$'po  
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由某人负担for ones account||for account of one uS,?oS  
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按某人指示||列入某人帐户by order and for account of one d,N6~?B  
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列入5月份帐目for May account as]M%|/-I  
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编入某中帐项下to pass to the account of||to place to the account of K}cA%Y  
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寄出清算书to send in an account||to send in render an account Qw5(5W[L  
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支票薄cheque book 3e;|KU   
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支票陈票人cheque drawer ?k4Hk$V  
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持票人cheque holder $)"T9$>$  
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不记名支票cheque to bearer||bearer cheque |v%$Q/zp&  
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记名支票||认人支票cheque to order hWbu

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到期支票antedated cheque 6Aqv*<1=62  
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未到期支票postdated cheque Y\_mqd  
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保付支票certified cheque {$[0YRNk u  
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未获兑现支票，退票returned cheque sj&(O@~R  
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横线支票crossed cheque !gRU;ZQU_  
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普通横线general crossing T+P{,,a/]  
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特别横线special crossing 1_LKqBgo  
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空白支票blank cheque m
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失效支票，过期支票stale cheque b}7g>  
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普通支票open cheque ZT&[:>upR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount md{1Jn"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -6F\=  
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支票换现金||兑现to cash a cheque t9W*N\  
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清理票款to clear a cheque '2|mg<Ft  
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保证兑现to certify a cheque }/NL"0j+4  
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填写支票数额to fill up a cheque "el3mloR8  
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支票上划线to cross a cheque QE;,mC>  
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开发支票to make out a cheque /4*>.Nmb,f  
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签发支票，开立支票to draw a cheque||to issue a cheque 3XjY  
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透支支票to overdraw a cheque x2]chN  
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背书支票to endorse a cheque :bp8S@  
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请付票款||清付票款to pay a cheque||to honour a cheque 9@p+g`o  
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支票退票to dishonour a cheque l) )Cvre+  
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拒付支票to refuse a cheque -
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拒付支票to stop payment of a cheque a*@4W3;7  
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提示要求付款to present for payment ?m.Ry  
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见票即付持票人payable to bearer =g^JJpS  
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支付指定人payable to order (=i+{ 3`|  
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已过期||无效out of date||stale +D+Rf,D  
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请给出票人R/D||refer to drawer L[:b\O/p,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0NG<uZ  
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文字与数字不一致words and figures differ )y}W=Q>T  
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支票 .q7o7J%  
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时间已过account closed dg]: JU  
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更改处应加盖印章alterations require initials g!`$bF=e  
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时间已过effects not cleared Lk|%2XGO&  
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停止付款payment stopped tk <R|i  
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支票毁损cheque mutilated \L: ;~L/  
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汇款||寄钱to remit||to send money u/BCl! `  
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寄票供取款||支票支付to send a cheque for payment T~rPpi&  
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寄款人a remitter _cY!\'  
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收款人a remittee ,wN>
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国外汇票foreign Bill [BpIzhy&}  
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国内汇票inland Bill L/,W  
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跟单汇票documentary bill \lnpsf  
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空头汇票accommodation bill 1{8SKfMdP  
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原始汇票original bill ?]'Rz\70  
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改写||换新票据renewed bill LP8Stj JP  
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即期汇票sight bill||bill on demand o!`.LL%  
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…days after date||…days after date…日后付款 I@l'Fx  
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…months after date||…months after date…月后付款 ~N+bD  
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见票后…日付款…days after sight||…days sight ;&Q8xC2  
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见票后…月付款…months after sight||…months sight FqOV/B /z2  
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同组票据set of bills aHosu=NK  
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单张汇票sola of exchange||sole of exchange )1%l$W  
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远期汇票usance bill||bill at usance Np4';
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长期汇票long bill 12\h| S~  
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短期汇票short bill wu5]S)?*  
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逾期汇票overdue bill =W(mZ#*vdY  
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宽限日期days of grace 5;wA7@  
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电汇telegraphic transfer （T.T） |^K-m42  
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邮汇postal order||postal note （Am.）||post office order||money order a?bSMt}  
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本票promissory note （P/N） "'us.t.  
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押汇负责书||押汇保证书letter of hypothecation o2e aSG  
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副保||抵押品||付属担保物collateral security 5gnNgt~  
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担保书trust receipt||letter of indemnity p=m)lR9  
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承兑||认付acceptance _=9o:F  
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单张承兑general acceptance '\qd{mM\r  
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有条件承兑qualified acceptance @vWf-\  
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附条件认付conditional acceptance x&qC~F*QR%  
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部分认付partial acceptance   |_Vi8Ly