[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。   Dt1jW  
会计报表statement of account 2~2 O V  
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往来帐目account current (;,sc$H]  
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现在往来帐||存款额current accout r
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销货帐account sales &M[?h}B6  
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共同计算帐项joint account ]_$[8#kg  
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未决帐项outstanding account "w c<B4"  
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贷方帐项credit account||creditor account 6MI8zRX  
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借方帐项debit account||debtor account K,UMqAmk  
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应付帐||应付未付帐account payable M3K fd  
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应收帐||应收未收帐account receivable LgYq.>Nl9  
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新交易||新帐new account DTs;{c  
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未决帐||老帐old account .|=\z9_7S8  
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现金帐cash account A)KZ a
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流水帐running account DL.!G  
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暂记帐||未定帐suspense account *|l/6!WM  
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过期帐||延滞帐overdue account||pastdue account U<-D(J
  
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杂项帐户sundry account $]8Q(/mbK  
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详细帐单||明细表detail account >i O!*&Y>  
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呆帐bad account BluVmM3Vj  
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会计项目title of account kNL\m[W8$  
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会计薄||帐薄account-book {BHO /q3  
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营业报告书||损益计算表account of budiness||business report bu"!jHPB  
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借贷细帐||交验帐account rendered K4);HJ|=  
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明细帐account stated 8sCv]|cn  
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与…银行开立一户头to open an account with A+)`ZTuO  
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与…银行建立交易to keep account with \^%}M!tan  
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继续记帐to keep account @ry_nKr9  
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与…有交易to have an account with tnG# IU *  
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作成会计帐||有往来帐项to make out an account with JO< wU  
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清算||清理债务to make up an account RdML3E  
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清洁帐目||与…停止交易to close ones account with r$~HfskeI  
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结帐to close an account ZJ[ ??=Gz  
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清理未付款to ask an account||to demand an account I(0~n,=j  
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结清差额to balance the account with Per1
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清算to settle an account||to liquidate an account||to square an account j ?(&#  
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审查帐目||监查帐目to audit an account Gk /fBs  
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检查帐目to examine an account kq,ucU%>p  
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转入A的帐户to charge the amount to As account ?oHpFlj  
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以计帐方式付款to pay on account (c &mCJN  
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代理某人||为某人on ones account||on account of one l&Q`wR5e
 
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为自己计算||独立帐目on ones own account #KexvP&*  
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由某人收益并负风险on ones account and risk||for ones account and risk ;P%1j|7  
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由某人负担for ones account||for account of one ~;{;,8!)  
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按某人指示||列入某人帐户by order and for account of one MJ [m  
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列入5月份帐目for May account >rKIG~P_  
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编入某中帐项下to pass to the account of||to place to the account of c>:wd@w  
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寄出清算书to send in an account||to send in render an account =BAW[%1b  
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支票薄cheque book $O kBg0  
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支票陈票人cheque drawer x '>9d  
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持票人cheque holder Tg)|or/%  
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不记名支票cheque to bearer||bearer cheque [{<`o5qR  
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记名支票||认人支票cheque to order Tx=-Bb~;  
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到期支票antedated cheque 2U\u4NO{  
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未到期支票postdated cheque Mxsa-?R;v  
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保付支票certified cheque otl0JHt*+  
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未获兑现支票，退票returned cheque k_q
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横线支票crossed cheque +xSHL|:b  
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普通横线general crossing C'+YQ]u  
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特别横线special crossing BNl5!X^{  
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空白支票blank cheque L9\1+rq  
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失效支票，过期支票stale cheque  ZrxD`1L  
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普通支票open cheque ,I$`-$_'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  $s c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i2A8
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支票换现金||兑现to cash a cheque "3"V3w  

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清理票款to clear a cheque +z\^t_"f  
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保证兑现to certify a cheque 4qbBc1,7y  
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填写支票数额to fill up a cheque >`mVY=Hi  
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支票上划线to cross a cheque [{,T.;'<j  
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开发支票to make out a cheque Y%aCMP9j~9  
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签发支票，开立支票to draw a cheque||to issue a cheque 7~%?
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透支支票to overdraw a cheque t?&|8SId  
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背书支票to endorse a cheque t%FwXaO#  
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请付票款||清付票款to pay a cheque||to honour a cheque |\t-g"~sN  
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支票退票to dishonour a cheque aEWWP]  
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拒付支票to refuse a cheque .},'~NM]  
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拒付支票to stop payment of a cheque D|p9qe5%  
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提示要求付款to present for payment X-K h(Z  
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见票即付持票人payable to bearer @ioJ]$o7  
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支付指定人payable to order hH3RP{'=  
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已过期||无效out of date||stale Vwf$JdK%&l  
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请给出票人R/D||refer to drawer lNh70G8^p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b\!_cb~"@  
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文字与数字不一致words and figures differ 4.aZ#c91_  
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支票 #p&qUw  
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时间已过account closed NwvC[4  
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更改处应加盖印章alterations require initials 4k 1xy##  
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时间已过effects not cleared )2o?#8J  
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停止付款payment stopped SKN`2hD  
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支票毁损cheque mutilated RbnVL$c  
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汇款||寄钱to remit||to send money K5h  
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寄票供取款||支票支付to send a cheque for payment -"Gl 4)  
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寄款人a remitter "<dN9
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收款人a remittee ._BB+G  
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国外汇票foreign Bill A1!:BC  
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国内汇票inland Bill 7jZrU|:yu(  
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跟单汇票documentary bill }I<N^j=/pO  
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空头汇票accommodation bill
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原始汇票original bill 3V!x?H$  
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改写||换新票据renewed bill B$EK_@M  

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即期汇票sight bill||bill on demand 8ok7|DJ  
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…days after date||…days after date…日后付款 z7$}#)Z7  
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…months after date||…months after date…月后付款 X!?wL0n  
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见票后…日付款…days after sight||…days sight /T4VJ{D  
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见票后…月付款…months after sight||…months sight aliQ6_  
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同组票据set of bills I[a%a!QO  
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单张汇票sola of exchange||sole of exchange &?fvt  
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远期汇票usance bill||bill at usance nN!vgn j  
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长期汇票long bill /:Rn"0   
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短期汇票short bill
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逾期汇票overdue bill T;xHIg4
 
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宽限日期days of grace m1M;'tT@  
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电汇telegraphic transfer （T.T） 2D\x-!l/  
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邮汇postal order||postal note （Am.）||post office order||money order EIy]qAE:f  
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本票promissory note （P/N） ui0J}DM  
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押汇负责书||押汇保证书letter of hypothecation %B*<BgJ;4F  
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副保||抵押品||付属担保物collateral security c,{&  
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担保书trust receipt||letter of indemnity cP$wI;P  
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承兑||认付acceptance BIHHRCe:@n  
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单张承兑general acceptance f 6dE\   
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有条件承兑qualified acceptance %Hl:nT2M  
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附条件认付conditional acceptance h~^qG2TYWq  
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部分认付partial acceptance   zd*W5~xKg