[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。   [G"Va_A8  
会计报表statement of account kTm}VTr 1  
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往来帐目account current @jKB[S;JSn  
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现在往来帐||存款额current accout BCh|^Pk  
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销货帐account sales @DSKa`  
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共同计算帐项joint account k +Cwnp  
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未决帐项outstanding account Hz>Dp !  
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贷方帐项credit account||creditor account -! ^D8^s  
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借方帐项debit account||debtor account ,(N N)Oj  
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应付帐||应付未付帐account payable wZWAx  
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应收帐||应收未收帐account receivable )W&{OMr  
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新交易||新帐new account LL==2KNUo  
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未决帐||老帐old account ?hViOh$.  
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现金帐cash account QQv%>=_`  
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流水帐running account NpaS2q-d  
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暂记帐||未定帐suspense account "c|Rpzs[  
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过期帐||延滞帐overdue account||pastdue account .ws86stFSb  
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杂项帐户sundry account ^39lUKL  
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详细帐单||明细表detail account *UJ4\  
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呆帐bad account /;Hr{f jl{  
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会计项目title of account >7zC-3  

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会计薄||帐薄account-book *BdH &U  
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营业报告书||损益计算表account of budiness||business report EK Vcz'w  
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借贷细帐||交验帐account rendered b^Re947{g  
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明细帐account stated R$8{f:Pj  
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与…银行开立一户头to open an account with f!`?_  
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与…银行建立交易to keep account with }#7rg_O]>  
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继续记帐to keep account _X~O6e-!  
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与…有交易to have an account with @,TIw[p  
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作成会计帐||有往来帐项to make out an account with A*?PH`bY  
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清算||清理债务to make up an account wW1VOj=6V"  
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清洁帐目||与…停止交易to close ones account with +w^,!gA&  
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结帐to close an account uBx\xeI  
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清理未付款to ask an account||to demand an account 5MaN {*)l  
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结清差额to balance the account with gGL }FNH  
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清算to settle an account||to liquidate an account||to square an account CF{b Yf^%  
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审查帐目||监查帐目to audit an account wWb>V&3  

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检查帐目to examine an account m6ge %  
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转入A的帐户to charge the amount to As account ?l/6DT>e  
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以计帐方式付款to pay on account CvY+b^;  
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代理某人||为某人on ones account||on account of one 1n8[ fgz  
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为自己计算||独立帐目on ones own account #uhUZq  
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由某人收益并负风险on ones account and risk||for ones account and risk o%t4WQ|bj  
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由某人负担for ones account||for account of one k."p&  
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按某人指示||列入某人帐户by order and for account of one F}nwTras  
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列入5月份帐目for May account k7CKl;Fck  
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编入某中帐项下to pass to the account of||to place to the account of j<p.#jkT  
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寄出清算书to send in an account||to send in render an account dz_S6o ]  
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支票薄cheque book L^sjV/\oW  
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支票陈票人cheque drawer R/+$ :  
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持票人cheque holder QKG3>lU  
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不记名支票cheque to bearer||bearer cheque W7S~~  
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记名支票||认人支票cheque to order  <`}P
 
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到期支票antedated cheque dHnCSOM<  
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未到期支票postdated cheque c[h~=0UtJ  
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保付支票certified cheque t3;Zx+Br  
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未获兑现支票，退票returned cheque Un6R)MVT  
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横线支票crossed cheque Tc WCr  
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普通横线general crossing #D`@
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特别横线special crossing Xg)
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空白支票blank cheque J@3,  
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失效支票，过期支票stale cheque n]4E >/\  
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普通支票open cheque m^A2 8X7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f{sT*_at  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5zl+M`  
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支票换现金||兑现to cash a cheque f|d~=\0y  
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清理票款to clear a cheque P>/:dt'GJ}  
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保证兑现to certify a cheque opcanl9pSW  
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填写支票数额to fill up a cheque GBJ LB  
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支票上划线to cross a cheque LlTD =tJ0  
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开发支票to make out a cheque ^C>kmo 3J  
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签发支票，开立支票to draw a cheque||to issue a cheque t@%w:* &  
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透支支票to overdraw a cheque bWFa{W5!  
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背书支票to endorse a cheque 15:9J
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请付票款||清付票款to pay a cheque||to honour a cheque /}:{(Go  
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支票退票to dishonour a cheque TOG:`F
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拒付支票to refuse a cheque ZFZ'&"+  
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拒付支票to stop payment of a cheque !BQt+4G7  
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提示要求付款to present for payment r)<A YX]J  
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见票即付持票人payable to bearer I
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支付指定人payable to order J(1Tl  
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已过期||无效out of date||stale "P! .5B  
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请给出票人R/D||refer to drawer ]d
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &xGdKH  
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文字与数字不一致words and figures differ ^O}a,  
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支票 VEps|d3,,  
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时间已过account closed ,{*g Q%7  
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更改处应加盖印章alterations require initials q1ysT.{p,  
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时间已过effects not cleared hjL;B'IL  
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停止付款payment stopped
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支票毁损cheque mutilated 2@S}x@^  
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汇款||寄钱to remit||to send money <8WFaP3,  
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寄票供取款||支票支付to send a cheque for payment ?L<B]!9HZt  
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寄款人a remitter u=:f%l  
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收款人a remittee 0B.Gt&Oal  
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国外汇票foreign Bill K P]ar .  
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国内汇票inland Bill =W
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跟单汇票documentary bill kcfT|@:MK"  
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空头汇票accommodation bill atyvo0fNd  
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原始汇票original bill P%2v(  
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改写||换新票据renewed bill ]oP1c-GEk  
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即期汇票sight bill||bill on demand Y- ao yoNS  
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…days after date||…days after date…日后付款 Sf?;j{?G  
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…months after date||…months after date…月后付款 O},}-% G  
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见票后…日付款…days after sight||…days sight .OdtM Xy  
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见票后…月付款…months after sight||…months sight 0he3[m}Nr  
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同组票据set of bills 6=f)3!=  
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单张汇票sola of exchange||sole of exchange !+SL=xy!{  
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远期汇票usance bill||bill at usance a&'9[9E1  
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长期汇票long bill UBwl2Di  
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短期汇票short bill Wep^He\:  

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逾期汇票overdue bill *H/>96  
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宽限日期days of grace Ll|-CY $  
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电汇telegraphic transfer （T.T） {]\7 M|9\  
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邮汇postal order||postal note （Am.）||post office order||money order :A8r{`R'N  
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本票promissory note （P/N） /bykIUTKI  
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押汇负责书||押汇保证书letter of hypothecation ,8384'  
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副保||抵押品||付属担保物collateral security @@H/q  
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担保书trust receipt||letter of indemnity u.yR oZ8/!  
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承兑||认付acceptance {H/%2   
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单张承兑general acceptance $R'?OK(`  
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有条件承兑qualified acceptance N)mZ!K44  
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附条件认付conditional acceptance e\X[\
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部分认付partial acceptance   ,Mw93Kp Va