[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C?kp  
会计报表statement of account sH'IA~7  
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往来帐目account current k/Z]zZC  

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现在往来帐||存款额current accout +F
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销货帐account sales l\/u XP?  
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共同计算帐项joint account [;C|WTYSL  
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未决帐项outstanding account mP]a}[  
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贷方帐项credit account||creditor account i*]$_\yl"  
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借方帐项debit account||debtor account =o)B1(v@.  
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应付帐||应付未付帐account payable rw$ =!iyO  
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应收帐||应收未收帐account receivable dC/@OV)0#  
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新交易||新帐new account nh]HEG0CZJ  
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未决帐||老帐old account 6u9?  
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现金帐cash account c 'rn8Jo}  
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流水帐running account
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暂记帐||未定帐suspense account 6@x^,SA  
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过期帐||延滞帐overdue account||pastdue account e!ql8wbp  
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杂项帐户sundry account 61}eB/;7  
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详细帐单||明细表detail account  6lL^/$]  
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呆帐bad account ><qA+/4]_  
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会计项目title of account j XYr&F  
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会计薄||帐薄account-book v\+`n^
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营业报告书||损益计算表account of budiness||business report 30O7u3Zrb  
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借贷细帐||交验帐account rendered P5W58WxT'  
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明细帐account stated qYQ vjp  
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与…银行开立一户头to open an account with (|pM^+  
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与…银行建立交易to keep account with :%h|i&B  
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继续记帐to keep account O Q$C#:?  
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与…有交易to have an account with ">5$;{;2r  
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作成会计帐||有往来帐项to make out an account with d5`D[,]d  
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清算||清理债务to make up an account &Mz]y?k'  
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清洁帐目||与…停止交易to close ones account with 5~d=,;yE  
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结帐to close an account //RD$e?h~  
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清理未付款to ask an account||to demand an account )Cat$)I# ,  
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结清差额to balance the account with >x6)AH.  
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清算to settle an account||to liquidate an account||to square an account 2H`>Kj  
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审查帐目||监查帐目to audit an account bkz/V/Y  
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检查帐目to examine an account oS}fr?  
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转入A的帐户to charge the amount to As account A~^x*#q{4  
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以计帐方式付款to pay on account :DeJnE  
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代理某人||为某人on ones account||on account of one fsWIz1K  
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为自己计算||独立帐目on ones own account <_]W1V:0  
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由某人收益并负风险on ones account and risk||for ones account and risk VF b  
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由某人负担for ones account||for account of one {[hgSVN;  
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按某人指示||列入某人帐户by order and for account of one j(}pUV B  
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列入5月份帐目for May account /0$405  
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编入某中帐项下to pass to the account of||to place to the account of FvO,* r9  
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寄出清算书to send in an account||to send in render an account bTZ.y.sI  
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支票薄cheque book q*C-DiV  
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支票陈票人cheque drawer Hl'AnxE  
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持票人cheque holder % iJ} H6m  
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不记名支票cheque to bearer||bearer cheque wXKt)3dmu  
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记名支票||认人支票cheque to order ,A)Z.OWOq  
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到期支票antedated cheque m{~L Fhhd1  
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未到期支票postdated cheque t7sEY  
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保付支票certified cheque ;sqxFF@  
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未获兑现支票，退票returned cheque ='_3qn.  
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横线支票crossed cheque mV)t  
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普通横线general crossing {XUSw8W'  
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特别横线special crossing e"XolM0IM  
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空白支票blank cheque m}zXy\  
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失效支票，过期支票stale cheque -yg;,nCg  
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普通支票open cheque p>:.js5.a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aI`d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  E<0Mluk  
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支票换现金||兑现to cash a cheque QMrH%Y  
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清理票款to clear a cheque _v,Wl/YAp  
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保证兑现to certify a cheque TlX:05/V8  
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填写支票数额to fill up a cheque F{.g05^y  
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支票上划线to cross a cheque FYefn3b  
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开发支票to make out a cheque <@+L^Ps~z  
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签发支票，开立支票to draw a cheque||to issue a cheque VsK8:[Al  
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透支支票to overdraw a cheque 2\+N<-(F5  
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背书支票to endorse a cheque ,+gtr.  
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请付票款||清付票款to pay a cheque||to honour a cheque ^(7 l!  
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支票退票to dishonour a cheque 'X/:TOk{W  
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拒付支票to refuse a cheque YWV)C?5x&  

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拒付支票to stop payment of a cheque s`.J!^u`  
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提示要求付款to present for payment >!o!rs  
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见票即付持票人payable to bearer H&k&mRi  
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支付指定人payable to order d$?+>t/  
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已过期||无效out of date||stale KRhls"\1  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u'Hh||La"  
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文字与数字不一致words and figures differ -h8Z@r~a/  
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支票 2:yXeSeA  
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时间已过account closed Z 6][9o  
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更改处应加盖印章alterations require initials gh^w !tH3  
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时间已过effects not cleared {q~N$"#  
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停止付款payment stopped jz\>VYi(7  
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支票毁损cheque mutilated Vk76cV D  
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汇款||寄钱to remit||to send money Ch~y;C&e+r  
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寄票供取款||支票支付to send a cheque for payment 0AhUH|]  
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寄款人a remitter \vW'\}  
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收款人a remittee +)_DaL E  
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国外汇票foreign Bill I3}I7oc_  
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国内汇票inland Bill ^Q!A4qOQ  
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跟单汇票documentary bill @?t+O'&  
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空头汇票accommodation bill 1Z_
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原始汇票original bill ^r{N^   
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改写||换新票据renewed bill #"[EVF0%1D  
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即期汇票sight bill||bill on demand }=u#,nDl>$  
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…days after date||…days after date…日后付款 X
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…months after date||…months after date…月后付款 <J.q[fd1*  
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见票后…日付款…days after sight||…days sight Ghar hJ>v  
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见票后…月付款…months after sight||…months sight LQ||7>{eX  
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同组票据set of bills ]y"=/Nu-Ja  
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单张汇票sola of exchange||sole of exchange KNOVb=#f_  
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远期汇票usance bill||bill at usance ao@CPB6N  
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长期汇票long bill @\a~5CLN  
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短期汇票short bill +R;s<pZ^  
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逾期汇票overdue bill 3h}i="i  
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宽限日期days of grace |n~,{=  
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电汇telegraphic transfer （T.T） @
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邮汇postal order||postal note （Am.）||post office order||money order Ns5P,[pBOZ  
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本票promissory note （P/N） E5Sn mxd  
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押汇负责书||押汇保证书letter of hypothecation '"'RC O  
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副保||抵押品||付属担保物collateral security )UyJ.!Fly  
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担保书trust receipt||letter of indemnity ,qNbo 11  
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承兑||认付acceptance }
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单张承兑general acceptance 7nP{a"4_  
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有条件承兑qualified acceptance N>1d]DrQR  
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附条件认付conditional acceptance Z'Pe%}3  
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部分认付partial acceptance   O\ )Kg2