[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。   OWfj<#}t+  
会计报表statement of account {v/6|  
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往来帐目account current ?|YQtY  
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现在往来帐||存款额current accout BQf+1Ly&  
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销货帐account sales iPYlTV  
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共同计算帐项joint account u#|Jl|aT  
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未决帐项outstanding account BEx^IQ2  
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贷方帐项credit account||creditor account <2A'   
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借方帐项debit account||debtor account 6E4L4Vb  
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应付帐||应付未付帐account payable QV1%Zo u  
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应收帐||应收未收帐account receivable v0H#\p  
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新交易||新帐new account F4Z0g*^x  
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未决帐||老帐old account sBL^NDqa2  
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现金帐cash account 7]bqs"t  
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流水帐running account \3/'#  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account [U0c
 
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杂项帐户sundry account huIr*)r&p  
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详细帐单||明细表detail account sMK/l @7  
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呆帐bad account .wywO|  
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会计项目title of account 
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会计薄||帐薄account-book >vhyKq|g<  
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营业报告书||损益计算表account of budiness||business report kH'Cx^=c6h  
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借贷细帐||交验帐account rendered @tA .^k0`  
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明细帐account stated Smp+}-3O  
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与…银行开立一户头to open an account with 6!$S1z#wM  
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与…银行建立交易to keep account with @l8?\^ N  
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继续记帐to keep account :/3`+&T^/  
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与…有交易to have an account with La!PGZ{  
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作成会计帐||有往来帐项to make out an account with xqr`T0!&  
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清算||清理债务to make up an account @ZVc!5J_,  
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清洁帐目||与…停止交易to close ones account with zb<+x(0y"  
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结帐to close an account g/E;Oc
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清理未付款to ask an account||to demand an account A-~)7-  
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结清差额to balance the account with _+{ s^n=  
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清算to settle an account||to liquidate an account||to square an account @f$P*_G   
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审查帐目||监查帐目to audit an account #<JrSl62(K  
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检查帐目to examine an account >hX Uq9;:  
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转入A的帐户to charge the amount to As account ."lY>(HJ  
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以计帐方式付款to pay on account l`1ZS8 [.  
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代理某人||为某人on ones account||on account of one c" l~=1Dr  
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为自己计算||独立帐目on ones own account HiWZ?G  
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由某人收益并负风险on ones account and risk||for ones account and risk "ZH1W9A  
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由某人负担for ones account||for account of one mr;WxxO5  
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按某人指示||列入某人帐户by order and for account of one <l\FHJhjq  
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列入5月份帐目for May account J/mL B7^
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编入某中帐项下to pass to the account of||to place to the account of u%T.XgY=j  
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寄出清算书to send in an account||to send in render an account dx~F [  
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支票薄cheque book lKm?Xu'yH  
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支票陈票人cheque drawer m.2  
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持票人cheque holder t!K|3>w  
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不记名支票cheque to bearer||bearer cheque (;s\Ip0  
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记名支票||认人支票cheque to order #$8tBo  
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到期支票antedated cheque \tQRyj\|  
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未到期支票postdated cheque uD+;5S]us  
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保付支票certified cheque ny#7iz /  
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未获兑现支票，退票returned cheque |vGz 1jLV  
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横线支票crossed cheque 51L:%Af  
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普通横线general crossing MF
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特别横线special crossing '?q|
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空白支票blank cheque %vMi kibI  
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失效支票，过期支票stale cheque MTa.Ubs  
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普通支票open cheque E@t^IGDr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nIXq2TzJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pbAQf3  
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支票换现金||兑现to cash a cheque G^oBu^bq~  
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清理票款to clear a cheque <?QY\wyikz  
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保证兑现to certify a cheque %0. o(U  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque <HI5xB_  
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开发支票to make out a cheque ^=}~   
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签发支票，开立支票to draw a cheque||to issue a cheque 9^)ochY3  
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透支支票to overdraw a cheque ;F"W6 G
 
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背书支票to endorse a cheque w[UPoG #Uh  
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请付票款||清付票款to pay a cheque||to honour a cheque (;+JM*c2N  
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支票退票to dishonour a cheque 2p8JqZMQb  
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拒付支票to refuse a cheque *
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拒付支票to stop payment of a cheque VsNqYFHes&  
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提示要求付款to present for payment qd%5[A  
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见票即付持票人payable to bearer b=Zg1SqV  
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支付指定人payable to order I^qk`5w  
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已过期||无效out of date||stale 7"Zr:|$U  
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请给出票人R/D||refer to drawer \@:pWe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R5H UgI  
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文字与数字不一致words and figures differ Z>7Oez>  
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支票 Ra;e#)7X  
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时间已过account closed "k "q)5c  
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更改处应加盖印章alterations require initials Rl=NVo  
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时间已过effects not cleared H) m!)=\'  
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停止付款payment stopped Oa$ew'  
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支票毁损cheque mutilated Q5Y4@  
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汇款||寄钱to remit||to send money c)rI[P7Q  
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寄票供取款||支票支付to send a cheque for payment N{q5E,}  
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寄款人a remitter XFG]%y=/6  
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收款人a remittee yXg783B|v  
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国外汇票foreign Bill P-7!\[];te  
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国内汇票inland Bill I]~xs0$4#  
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跟单汇票documentary bill t=xO12Z  
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空头汇票accommodation bill Dr7,>Yx  
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原始汇票original bill xDRK^nmC  
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改写||换新票据renewed bill 7yeZ+lD  
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即期汇票sight bill||bill on demand Sn7.KYS  
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…days after date||…days after date…日后付款 ir \d8.  
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…months after date||…months after date…月后付款 `S;pn+5  
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见票后…日付款…days after sight||…days sight bnB}VRal  
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见票后…月付款…months after sight||…months sight TD! QqLW  
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同组票据set of bills dH#o11[  
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单张汇票sola of exchange||sole of exchange "W\ #d  
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远期汇票usance bill||bill at usance &&_
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长期汇票long bill (VC{#^2l  
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短期汇票short bill .!
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逾期汇票overdue bill VNXB7#ry  
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宽限日期days of grace CFRo>G  
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电汇telegraphic transfer （T.T） k\HRG@ /G  
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邮汇postal order||postal note （Am.）||post office order||money order (iBBdB  
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本票promissory note （P/N） OEq8gpqY  
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押汇负责书||押汇保证书letter of hypothecation qI5/ME(}  
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副保||抵押品||付属担保物collateral security jr~76  
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担保书trust receipt||letter of indemnity *$(9,y\  
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承兑||认付acceptance  BX+-KvT  
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单张承兑general acceptance B6$s*SXNp  
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有条件承兑qualified acceptance ed>_=i  
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附条件认付conditional acceptance ;'2y6"\Y  
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部分认付partial acceptance   T5W r;a