[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。   P) GBuW  
会计报表statement of account ]hv4EL(zi  
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往来帐目account current obaJT"1  
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现在往来帐||存款额current accout ).-B@&Eu%  
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销货帐account sales GG%j+Ed  
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共同计算帐项joint account y=5s~7]  
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未决帐项outstanding account q=UKL`;C}U  
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贷方帐项credit account||creditor account jo{GPp}  
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借方帐项debit account||debtor account ?&"cI5-  
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应付帐||应付未付帐account payable <iJ->$  
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应收帐||应收未收帐account receivable 'S
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新交易||新帐new account hY/SR'8  
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未决帐||老帐old account B5zu?AG  
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现金帐cash account FyQ   
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流水帐running account >77 /e@  
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暂记帐||未定帐suspense account k]ptk^  
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过期帐||延滞帐overdue account||pastdue account DZRkK3  
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杂项帐户sundry account &}YB!6k h^  
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详细帐单||明细表detail account v9u/<w68!  
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呆帐bad account fw|r{#d  
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会计项目title of account O]4!U#A  
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会计薄||帐薄account-book 1;080|,s  
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营业报告书||损益计算表account of budiness||business report *x)WF;(]g  
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借贷细帐||交验帐account rendered 7.hVbjy'-  
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明细帐account stated "n7rbh3VW  
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与…银行开立一户头to open an account with x,5$VLs\+  
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与…银行建立交易to keep account with X>wB=z5PXK  
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继续记帐to keep account ^.nvX{H8~=  
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与…有交易to have an account with f8lBxK  
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作成会计帐||有往来帐项to make out an account with /h0-qW  
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清算||清理债务to make up an account 
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清洁帐目||与…停止交易to close ones account with c1jHg2xim  
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结帐to close an account l^uP?l"  
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清理未付款to ask an account||to demand an account /raM\EyrlP  
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结清差额to balance the account with eG"iJ%I  
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清算to settle an account||to liquidate an account||to square an account H'q&1^w)  
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审查帐目||监查帐目to audit an account IywovN Tr  
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检查帐目to examine an account 6 N~ jt  
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转入A的帐户to charge the amount to As account /v5Pk.!
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以计帐方式付款to pay on account ~<v{CBq[  
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代理某人||为某人on ones account||on account of one tborRi)  
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为自己计算||独立帐目on ones own account ;cp-jY_U  
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由某人收益并负风险on ones account and risk||for ones account and risk &E
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由某人负担for ones account||for account of one B susXW$  
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按某人指示||列入某人帐户by order and for account of one OUI}jJw+  
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列入5月份帐目for May account /R|"/B0  
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编入某中帐项下to pass to the account of||to place to the account of mG?a)P  
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寄出清算书to send in an account||to send in render an account ]\#RsVX  
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支票薄cheque book X\1D[ n:  
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支票陈票人cheque drawer a#uJzYB0  
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持票人cheque holder []dRDe;#  
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不记名支票cheque to bearer||bearer cheque lPFM NRt~8  
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记名支票||认人支票cheque to order <m@U`RFm  
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到期支票antedated cheque 57[O)5u .+  
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未到期支票postdated cheque rzl2Oj"4  
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保付支票certified cheque c!841~p(Q  
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未获兑现支票，退票returned cheque /1OhW>W3eH  
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横线支票crossed cheque DH9?~|  
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普通横线general crossing |f aXl3|  
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特别横线special crossing 5TnECk  
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空白支票blank cheque 
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失效支票，过期支票stale cheque =)T5Y,+rJ  
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普通支票open cheque VTV-$D u[}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U~T/f-CT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2} T"|56
 
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支票换现金||兑现to cash a cheque xl<Cstr  
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清理票款to clear a cheque U`:$1*(`  
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保证兑现to certify a cheque 3 D+dM0wM  
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填写支票数额to fill up a cheque //AS44^IS  
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支票上划线to cross a cheque VV?KJz=,W=  
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开发支票to make out a cheque >0u 4>=#  
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签发支票，开立支票to draw a cheque||to issue a cheque :,:r
  
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透支支票to overdraw a cheque bl:.D~@  
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背书支票to endorse a cheque VBs
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请付票款||清付票款to pay a cheque||to honour a cheque wD"Y
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支票退票to dishonour a cheque rsA K0R+  
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拒付支票to refuse a cheque ,%yjEO  
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拒付支票to stop payment of a cheque 0I& !a$:  
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提示要求付款to present for payment Pf-k"7y  

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见票即付持票人payable to bearer -T`rk~A9A
 
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支付指定人payable to order 9}jF]P*Q  
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已过期||无效out of date||stale %sbDH  
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请给出票人R/D||refer to drawer 5iwJdm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I|@%|s TW  
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文字与数字不一致words and figures differ /Z94<}C6b  
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支票 Xk8+m>   
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时间已过account closed =rM T1  
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更改处应加盖印章alterations require initials ryg1o=1v/  
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时间已过effects not cleared *Fi`o_d9[`  
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停止付款payment stopped M_<O'Ii3  
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支票毁损cheque mutilated  \09eH[  
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汇款||寄钱to remit||to send money -!f)P=S  
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寄票供取款||支票支付to send a cheque for payment $hZb<Xz  
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寄款人a remitter r9McCebIW  
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收款人a remittee Y_tLSOD#/  
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国外汇票foreign Bill ~47Bbom  
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国内汇票inland Bill ?a?i8rnWo  
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跟单汇票documentary bill t[*;v  
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空头汇票accommodation bill wTb7 xBI  
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原始汇票original bill [!1z; /  
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改写||换新票据renewed bill ]k~Vh[[  
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即期汇票sight bill||bill on demand ~_<I}!j/B  
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…days after date||…days after date…日后付款 WvSh i=  
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…months after date||…months after date…月后付款 ]+A>*0
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见票后…日付款…days after sight||…days sight BMPLL2I  
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见票后…月付款…months after sight||…months sight 3S='/ ^l  
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同组票据set of bills KQ'fp:5|/@  
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单张汇票sola of exchange||sole of exchange L-ans2?  
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远期汇票usance bill||bill at usance VesW7m*z  
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长期汇票long bill JHpoW}7QB  
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短期汇票short bill }gi>Z  
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逾期汇票overdue bill +js3o@Ku{\  
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宽限日期days of grace wqDRFZ1*P  
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电汇telegraphic transfer （T.T） pGw|T~e%  
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邮汇postal order||postal note （Am.）||post office order||money order X'N4a  
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本票promissory note （P/N） 20g
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押汇负责书||押汇保证书letter of hypothecation }8WpX2U  
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副保||抵押品||付属担保物collateral security G-oCA1UdN  
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担保书trust receipt||letter of indemnity GV)#>PL  
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承兑||认付acceptance >VP\@xt(R[  
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单张承兑general acceptance &:L8; m  
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有条件承兑qualified acceptance !$h%$se  
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附条件认付conditional acceptance uR)itm
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部分认付partial acceptance   O89<IXk