[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。   sT;:V  
会计报表statement of account w%NT 0J  
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往来帐目account current X *fle  
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现在往来帐||存款额current accout JKMcdD?'  
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销货帐account sales J=OWXL!<a  
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共同计算帐项joint account &#w~S~  
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未决帐项outstanding account Rc.8j,]  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account 5"cYZvGkJ  
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应付帐||应付未付帐account payable *]u
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应收帐||应收未收帐account receivable FE[{*8  
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新交易||新帐new account lDd8dT-Q.  
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未决帐||老帐old account Z?o?"|o  
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现金帐cash account RE?j)$y?`  
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流水帐running account s/=.a2\  
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暂记帐||未定帐suspense account h+!  
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过期帐||延滞帐overdue account||pastdue account  (XDK&]U  
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杂项帐户sundry account 6IQkP9P(  
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详细帐单||明细表detail account sJHN4  
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呆帐bad account :.k)!  
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会计项目title of account  4XprVB  
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会计薄||帐薄account-book \EC=#E(  
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营业报告书||损益计算表account of budiness||business report :<}.3Q?&  
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借贷细帐||交验帐account rendered LE"t'R  
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明细帐account stated Dn#GoDMJ[  
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与…银行开立一户头to open an account with #{t?[JUn  
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与…银行建立交易to keep account with xGzp
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继续记帐to keep account l^F%fIRp)  
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与…有交易to have an account with Y\qiYra  
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作成会计帐||有往来帐项to make out an account with (j%d{y4  
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清算||清理债务to make up an account sc2nLyn$  
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清洁帐目||与…停止交易to close ones account with +!I7(gL  
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结帐to close an account myVV5#{  
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清理未付款to ask an account||to demand an account pLFJ"3IJB  
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结清差额to balance the account with +G !N@O  
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清算to settle an account||to liquidate an account||to square an account QL>G-Rp  
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审查帐目||监查帐目to audit an account 0.}Um  
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检查帐目to examine an account 0x}8}  
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转入A的帐户to charge the amount to As account [mSK!Y@u  
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以计帐方式付款to pay on account ^N!l$
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代理某人||为某人on ones account||on account of one 62B` Z5j#  
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为自己计算||独立帐目on ones own account ^@ GE1  
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由某人收益并负风险on ones account and risk||for ones account and risk !8"516!d|p  
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由某人负担for ones account||for account of one H( `^1  
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按某人指示||列入某人帐户by order and for account of one 5|ih>?C/(  
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列入5月份帐目for May account k--.g(
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编入某中帐项下to pass to the account of||to place to the account of ] 6{G;f$  
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寄出清算书to send in an account||to send in render an account cO2 .gQo'  
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支票薄cheque book VdR5ZP  
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支票陈票人cheque drawer `LL#Aia  
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持票人cheque holder >R/^|hnJ  
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不记名支票cheque to bearer||bearer cheque /4j'?hB<g  
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记名支票||认人支票cheque to order pi? q<p%  
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到期支票antedated cheque _s!(9  
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未到期支票postdated cheque 
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保付支票certified cheque Ul OoMGg  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque {) 4
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普通横线general crossing |)i-c`x  
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特别横线special crossing M[D`)7=b  
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空白支票blank cheque aDR<5_Yb  
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失效支票，过期支票stale cheque 3Z NYR'  
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普通支票open cheque j"HB[N   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,g@U*06  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges beE
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支票换现金||兑现to cash a cheque y _>HQs,:  
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清理票款to clear a cheque ]IXKoJUf  
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保证兑现to certify a cheque ='T<jV`evu  
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填写支票数额to fill up a cheque nBjf R2TuF  
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支票上划线to cross a cheque R0_% M  
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开发支票to make out a cheque &!2 4l =!  
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签发支票，开立支票to draw a cheque||to issue a cheque HGs.v}@&  
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透支支票to overdraw a cheque [m?eSq6e2b  

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背书支票to endorse a cheque `n Y!nh6!  
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请付票款||清付票款to pay a cheque||to honour a cheque !F/;WjHz  
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支票退票to dishonour a cheque BOrfKtG\  
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拒付支票to refuse a cheque 73A1+2  
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拒付支票to stop payment of a cheque ]BP"$rs  
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提示要求付款to present for payment k=Pu4:RF  
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见票即付持票人payable to bearer J1cD)nM<A  
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支付指定人payable to order T12?'JL^r  
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已过期||无效out of date||stale &"BmCDOq  
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请给出票人R/D||refer to drawer yyPkjUy[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *^bqpW2$q  
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文字与数字不一致words and figures differ \S [:  
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支票 nmn$$=~)  
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时间已过account closed 1y$Bz?4  
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更改处应加盖印章alterations require initials ls
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时间已过effects not cleared K%P$#a  
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停止付款payment stopped eLJW  
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支票毁损cheque mutilated 4.$<o/M  
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汇款||寄钱to remit||to send money 4`)`%R$  
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寄票供取款||支票支付to send a cheque for payment f;!1=/5u-  
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寄款人a remitter OE]zC  
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收款人a remittee fNPHc_?Ybj  
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国外汇票foreign Bill 7tP?([o%F  
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国内汇票inland Bill Y*/:IYr`  

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跟单汇票documentary bill GGo)k1T|)  
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空头汇票accommodation bill (Gr8JpV  
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原始汇票original bill 8!2NZOZOS  
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改写||换新票据renewed bill {R%v4#nk  
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即期汇票sight bill||bill on demand u>o<ua p  
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…days after date||…days after date…日后付款 GEj/Z};;[b  
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…months after date||…months after date…月后付款 KI)jP((  
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见票后…日付款…days after sight||…days sight $*w]]b$Dn  
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见票后…月付款…months after sight||…months sight qPqpRi  
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同组票据set of bills bC*( ,n<'  
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单张汇票sola of exchange||sole of exchange ;D.a |(Q  
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远期汇票usance bill||bill at usance ?.Mw  
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长期汇票long bill '-C%?*ku  
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短期汇票short bill q"BM*:W  
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逾期汇票overdue bill 8 T"C]  
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宽限日期days of grace pFE&`T@ <  
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电汇telegraphic transfer （T.T） -Pds7}F8  
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邮汇postal order||postal note （Am.）||post office order||money order {2jetX`@h  
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本票promissory note （P/N） uWm
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押汇负责书||押汇保证书letter of hypothecation %C8p!)Hu  

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副保||抵押品||付属担保物collateral security M"XILNV-~  
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担保书trust receipt||letter of indemnity GM]"  $  
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承兑||认付acceptance t2bv nh  
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单张承兑general acceptance U&F1}P$fb  
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有条件承兑qualified acceptance (RXOv"''=  
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附条件认付conditional acceptance qg7qTF&  
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部分认付partial acceptance   ,K/l;M5I