[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。   sJ3HH0e  
会计报表statement of account h8pc<t\6  
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往来帐目account current P/M*XUG.  
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现在往来帐||存款额current accout A
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销货帐account sales Yw?%>L   
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共同计算帐项joint account v,Ep2$  
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未决帐项outstanding account f\^FUJy  
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贷方帐项credit account||creditor account OM}:1He  
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借方帐项debit account||debtor account MFE~b U(h  
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应付帐||应付未付帐account payable t?YGGu^  
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应收帐||应收未收帐account receivable i]9SCO  
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新交易||新帐new account hj 0uv6t.c  
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未决帐||老帐old account '3%!Gi!g  
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现金帐cash account )0qXZgs  

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流水帐running account ?$=N!>P#  
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暂记帐||未定帐suspense account 64b9.5 Bn  
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过期帐||延滞帐overdue account||pastdue account @f{)]I +f  
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杂项帐户sundry account .o.@cLdU  
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详细帐单||明细表detail account !Y`nKC(=z  
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呆帐bad account o(|`atvK  
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会计项目title of account KC8A22  
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会计薄||帐薄account-book #r:J,D6*   
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营业报告书||损益计算表account of budiness||business report \!z=x#!O$  
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借贷细帐||交验帐account rendered jVk|(  
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明细帐account stated |WubIj*\{  
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与…银行开立一户头to open an account with .-c3f1i  
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与…银行建立交易to keep account with >D<nfG<s Z  
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继续记帐to keep account k 2;m"F  
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与…有交易to have an account with ;@v7AF6Hq  
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作成会计帐||有往来帐项to make out an account with &WvJg#f  
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清算||清理债务to make up an account (IJf2  
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清洁帐目||与…停止交易to close ones account with ;hd> v&u#  
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结帐to close an account >k_Z]J6Pd  
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清理未付款to ask an account||to demand an account *;"^b\f5_  
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结清差额to balance the account with b'vJPv~hI  
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清算to settle an account||to liquidate an account||to square an account 5:n&G[Md  
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审查帐目||监查帐目to audit an account _;LH
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检查帐目to examine an account /xsa-F  
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转入A的帐户to charge the amount to As account 5bZ`Y
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以计帐方式付款to pay on account vv%Di.V  
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代理某人||为某人on ones account||on account of one ^/g&Q  
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为自己计算||独立帐目on ones own account jv_sRV  
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由某人收益并负风险on ones account and risk||for ones account and risk CT"0"~~  
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由某人负担for ones account||for account of one 8q tNK>D  
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按某人指示||列入某人帐户by order and for account of one AKAAb~{  
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列入5月份帐目for May account D=dY4WwG  
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编入某中帐项下to pass to the account of||to place to the account of 1p8E!c{}j
 
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寄出清算书to send in an account||to send in render an account ~:+g+Mf~[  
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支票薄cheque book 4|:{a
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支票陈票人cheque drawer aMz%H|/$  
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持票人cheque holder {b#c0>.8-  

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不记名支票cheque to bearer||bearer cheque M#|TQa
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记名支票||认人支票cheque to order pP".?|n  
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到期支票antedated cheque U9N}6a=  
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未到期支票postdated cheque ' !_44  
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保付支票certified cheque MA1,;pv6  
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未获兑现支票，退票returned cheque sJ0y3)PQ  
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横线支票crossed cheque Ar) :D#D  
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普通横线general crossing 4XKg3l1  
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特别横线special crossing Z]Qm64^I  
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空白支票blank cheque M!I:$DZt  
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失效支票，过期支票stale cheque (Bmjz*%M  
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普通支票open cheque 4bJ3uIP#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2>H\arEstR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @lmke>  
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支票换现金||兑现to cash a cheque 3'']q3H  
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清理票款to clear a cheque -9Can4  
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保证兑现to certify a cheque yV]-![`D  
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填写支票数额to fill up a cheque 4,aBNuxWd  
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支票上划线to cross a cheque T&S< 0  
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开发支票to make out a cheque d)0%|yX6  
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签发支票，开立支票to draw a cheque||to issue a cheque o?X\,}-s  
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透支支票to overdraw a cheque 2?"9NQvz  
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背书支票to endorse a cheque $6J5yE  
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请付票款||清付票款to pay a cheque||to honour a cheque NT-du$!u  
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支票退票to dishonour a cheque gr7W&2x7\  
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拒付支票to refuse a cheque Z2`e*c-[E  
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拒付支票to stop payment of a cheque {<_}[} XY  
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提示要求付款to present for payment B]hZ4.B1  
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见票即付持票人payable to bearer Z>{8FzP.F  
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支付指定人payable to order 6^
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已过期||无效out of date||stale &,#VhT![  
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请给出票人R/D||refer to drawer bEy%S"\<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ hQkmB|];5  
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支票 B(>_.x#kv  
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时间已过account closed hR?rZUl2M  
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更改处应加盖印章alterations require initials co*5NM^  
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时间已过effects not cleared {=(4  
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停止付款payment stopped ht=yzJ9Pr  
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支票毁损cheque mutilated {UhZ\
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汇款||寄钱to remit||to send money  d,H%  
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寄票供取款||支票支付to send a cheque for payment ^X?[zc GE  
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寄款人a remitter kBT cND|  
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收款人a remittee g>Z1ZK0;M  
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国外汇票foreign Bill WH/a#F  
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国内汇票inland Bill 0r@rXwz  
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跟单汇票documentary bill m]%cNxS  
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空头汇票accommodation bill 4SOj>(a#  
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原始汇票original bill n2QD*3i  
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改写||换新票据renewed bill v14[G@V~\  
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即期汇票sight bill||bill on demand kn<[v;+  
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…days after date||…days after date…日后付款 8=?I/9Xh  
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…months after date||…months after date…月后付款 yf$7<gwX  
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见票后…日付款…days after sight||…days sight oo qNPLa  
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见票后…月付款…months after sight||…months sight 4f>Vg$4  
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同组票据set of bills T|=8jt,  
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单张汇票sola of exchange||sole of exchange Q[k}_1sWs$  
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远期汇票usance bill||bill at usance 'Kq%tM26!  
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长期汇票long bill zi5;>Iv
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短期汇票short bill -yC},tK   
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逾期汇票overdue bill VfQSfNsi  
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宽限日期days of grace w+JDu_9+A]  
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电汇telegraphic transfer （T.T） [WB8X,  
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邮汇postal order||postal note （Am.）||post office order||money order No h*1u*  
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本票promissory note （P/N） HtXzMSGo7  
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押汇负责书||押汇保证书letter of hypothecation =i `o+H  
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副保||抵押品||付属担保物collateral security Xo'_|-N+  
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担保书trust receipt||letter of indemnity /9i2@#J}W1  
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承兑||认付acceptance ;Q \Duj  
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单张承兑general acceptance {&m^*YN/  
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有条件承兑qualified acceptance =r#of|`Q  
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附条件认付conditional acceptance ]^E<e!z={$  
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部分认付partial acceptance   *i&ks>4N