[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。   =kzuU1s  
会计报表statement of account 1.0:   
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往来帐目account current %W}YtDf\  
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现在往来帐||存款额current accout redMlHM  
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销货帐account sales cYgd1  
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共同计算帐项joint account B/*\Ih9y  
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未决帐项outstanding account X2|&\G9c  
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贷方帐项credit account||creditor account e?7y$H-  
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借方帐项debit account||debtor account >Hu3Guik]  
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应付帐||应付未付帐account payable b0sj0w/  
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应收帐||应收未收帐account receivable |!81M|H  
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新交易||新帐new account n/Dg)n?
 
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未决帐||老帐old account mBEMwJ}O`  
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现金帐cash account R|k:8v{V=  
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流水帐running account 2%v6h  
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暂记帐||未定帐suspense account DQ}&J  
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过期帐||延滞帐overdue account||pastdue account Adet5m.|[8  
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杂项帐户sundry account /l$fQ:l  
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详细帐单||明细表detail account v-8{mK`9\  
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呆帐bad account L
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会计项目title of account oB@)!'
  
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会计薄||帐薄account-book oGyo
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营业报告书||损益计算表account of budiness||business report Unansk  
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借贷细帐||交验帐account rendered >l=jJTJ;q  
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明细帐account stated 'R2*3<  
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与…银行开立一户头to open an account with 7*%}=.  
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与…银行建立交易to keep account with RH$l?j6  
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继续记帐to keep account 9 &Ry51  
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与…有交易to have an account with eYn/F ~5-  
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作成会计帐||有往来帐项to make out an account with =s*4y$%
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清算||清理债务to make up an account 1.<gC  
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清洁帐目||与…停止交易to close ones account with {qU;>;(  
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结帐to close an account 'Q=(1a11  
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清理未付款to ask an account||to demand an account O%aHQL%Sz  
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结清差额to balance the account with glkH??S  
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清算to settle an account||to liquidate an account||to square an account U'Y,T$Q  
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审查帐目||监查帐目to audit an account lS!O(NzqE'  
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检查帐目to examine an account oh9L2"  
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转入A的帐户to charge the amount to As account xJFcW+  
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以计帐方式付款to pay on account N-Bw&hEZ  
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代理某人||为某人on ones account||on account of one 0bSnD|#I  
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为自己计算||独立帐目on ones own account |1e//*  
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由某人收益并负风险on ones account and risk||for ones account and risk 6.[3N~pq  
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由某人负担for ones account||for account of one R:f ,g 2  
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按某人指示||列入某人帐户by order and for account of one gr# |ZK.`  

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列入5月份帐目for May account k[f_7lJ2  
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编入某中帐项下to pass to the account of||to place to the account of \]dvwN3x  
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寄出清算书to send in an account||to send in render an account .S4%Q9l  
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支票薄cheque book j
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支票陈票人cheque drawer vTIRydg2b  
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持票人cheque holder 7 y$a=+D i  
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不记名支票cheque to bearer||bearer cheque agQDd8oX  
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记名支票||认人支票cheque to order =1<v1s|)q  
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到期支票antedated cheque @rF|WT  
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未到期支票postdated cheque cmU>A721  
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保付支票certified cheque '|<S`,'#hg  
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未获兑现支票，退票returned cheque ? PpS4Rd  
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横线支票crossed cheque P%N)]b<c*  
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普通横线general crossing -:OJX#j  
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特别横线special crossing ,Q0H)//~  
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空白支票blank cheque  WjCxTBI  
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失效支票，过期支票stale cheque }}D32TVN  
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普通支票open cheque ge<D}6GQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1hE{(onI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -6~.;M 5  
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支票换现金||兑现to cash a cheque yMTO5~U{  
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清理票款to clear a cheque l;L_A@B<  

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保证兑现to certify a cheque XmwAYf  
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填写支票数额to fill up a cheque A`ajsZ{q,  
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支票上划线to cross a cheque 2vX
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开发支票to make out a cheque |K06H ?6X  
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签发支票，开立支票to draw a cheque||to issue a cheque m<#12#D  
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透支支票to overdraw a cheque fyA-*)oHv  
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背书支票to endorse a cheque (rkg0  
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请付票款||清付票款to pay a cheque||to honour a cheque (Y@T5-!D  
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支票退票to dishonour a cheque x
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拒付支票to refuse a cheque g-~ _gt7  
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拒付支票to stop payment of a cheque "J1A9|  
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提示要求付款to present for payment hx$61E=  
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见票即付持票人payable to bearer !m+Pd.4TaB  
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支付指定人payable to order yu6{6[  
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已过期||无效out of date||stale :ZV|8xI  
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请给出票人R/D||refer to drawer w={q@. g%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S\g9@g.  
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文字与数字不一致words and figures differ H9/!oI1P?  
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支票 p Cs3-&rI3  
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时间已过account closed :>0ywg  
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更改处应加盖印章alterations require initials k83K2>]  
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时间已过effects not cleared ~)U50.CH  
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停止付款payment stopped EN!C5/M{&  
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支票毁损cheque mutilated pU7;!u:c4%  
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汇款||寄钱to remit||to send money _J1\c~ke"  
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寄票供取款||支票支付to send a cheque for payment C+ NN.5No  
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寄款人a remitter 6$urrSQ`N0  
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收款人a remittee &-=~8  
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国外汇票foreign Bill N~!, S;w  
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国内汇票inland Bill I$; `^z  
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跟单汇票documentary bill (<Cq_Kw  
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空头汇票accommodation bill JvAXLT  
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原始汇票original bill >?^oxB"<Gc  
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改写||换新票据renewed bill A%D'Z85 -  
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即期汇票sight bill||bill on demand IW\^-LI.  
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…days after date||…days after date…日后付款 yQh O-jT  
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…months after date||…months after date…月后付款 $FPq8$V  
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见票后…日付款…days after sight||…days sight KdoI  
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见票后…月付款…months after sight||…months sight mqZK1<r  
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同组票据set of bills ,V1"Typ#<  
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单张汇票sola of exchange||sole of exchange B?BOAH  
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远期汇票usance bill||bill at usance 6k hBT'n  
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长期汇票long bill z|Y54o3  
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短期汇票short bill k^cZePqE6d  
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逾期汇票overdue bill XR..DVab  
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宽限日期days of grace K+)3 LR^  
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电汇telegraphic transfer （T.T） }.o.*N  
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邮汇postal order||postal note （Am.）||post office order||money order j4;^5 Dy^  
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本票promissory note （P/N） vD8pVR+  
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押汇负责书||押汇保证书letter of hypothecation *+*W# de.  
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副保||抵押品||付属担保物collateral security D_dv8  
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担保书trust receipt||letter of indemnity sgOau\E  
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承兑||认付acceptance /Pextj<  
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单张承兑general acceptance w4P;Z-Cd  
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有条件承兑qualified acceptance EPJ>@A>;D  
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附条件认付conditional acceptance `^Ll@Cx"  
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部分认付partial acceptance   &jY| :Fe