[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。   K22'XrN  
会计报表statement of account Ib)>M`J
 
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往来帐目account current i;1EXM  
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现在往来帐||存款额current accout G
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销货帐account sales _084GK9{W  
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共同计算帐项joint account DA[s k7  
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未决帐项outstanding account z0;+.E!  
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贷方帐项credit account||creditor account q4XS E,  
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借方帐项debit account||debtor account L0_qHLY  
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应付帐||应付未付帐account payable :les 3T}2  
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应收帐||应收未收帐account receivable Pv.z~~lY  
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新交易||新帐new account qMAH~P0u  
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未决帐||老帐old account %J06]FG7  
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现金帐cash account sa%2,e'  
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流水帐running account Z9rs,_A  
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暂记帐||未定帐suspense account 4'pg> ;*.  
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过期帐||延滞帐overdue account||pastdue account p<*\f  
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杂项帐户sundry account [{F8+a^  
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详细帐单||明细表detail account (o,&P9  
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呆帐bad account ;ti{ #(Ux  
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会计项目title of account MjMPbGU X{  
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会计薄||帐薄account-book K,YKU?z6  
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营业报告书||损益计算表account of budiness||business report wU.K+4-k  
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借贷细帐||交验帐account rendered LQSno)OZ  
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明细帐account stated G0$ 1"9u\w  
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与…银行开立一户头to open an account with `zAo IQ  
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与…银行建立交易to keep account with .H+`]qLkL  
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继续记帐to keep account MId\dFu  
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与…有交易to have an account with |{HtY  
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作成会计帐||有往来帐项to make out an account with LjjE(Yrv{  
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清算||清理债务to make up an account /kyuL]6  
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清洁帐目||与…停止交易to close ones account with nm66U4.@  
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结帐to close an account LOi5 ^Um|  
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清理未付款to ask an account||to demand an account o
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结清差额to balance the account with HgE^#qD?  
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清算to settle an account||to liquidate an account||to square an account #Zk6   
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审查帐目||监查帐目to audit an account Q&^ti)vB  
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检查帐目to examine an account "CBe$b4  
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转入A的帐户to charge the amount to As account \kZxys!4  
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以计帐方式付款to pay on account G/\t<>O8o  
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代理某人||为某人on ones account||on account of one HlgF%\@a+U  
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为自己计算||独立帐目on ones own account ^aN;M\  
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由某人收益并负风险on ones account and risk||for ones account and risk q>X#Aaib  
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由某人负担for ones account||for account of one _5EM<Ux  
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按某人指示||列入某人帐户by order and for account of one v1<3y~'f  
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列入5月份帐目for May account <Qu]m.z[  
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编入某中帐项下to pass to the account of||to place to the account of R$k4}p  
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寄出清算书to send in an account||to send in render an account w2_$>z  
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支票薄cheque book DKnjmZ:J|  
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支票陈票人cheque drawer l8 k@.<nCO  
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持票人cheque holder *UhYX)J  
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不记名支票cheque to bearer||bearer cheque "c` $U]M%  
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记名支票||认人支票cheque to order #{KYsDtvx  
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到期支票antedated cheque E7X6Shng  
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未到期支票postdated cheque BBuI|lr  
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保付支票certified cheque EZnXS"z  
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未获兑现支票，退票returned cheque 4FrP%|%E~  
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横线支票crossed cheque -
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普通横线general crossing jMUd,j`Opx  
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特别横线special crossing (Yi1U~{:  
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空白支票blank cheque V'b$
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失效支票，过期支票stale cheque "06t"u<%  
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普通支票open cheque -sjyv/%_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'Fq+\J#%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {$>Pg
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支票换现金||兑现to cash a cheque =D~>$Y  
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清理票款to clear a cheque 9{*$[%d1  
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保证兑现to certify a cheque WuuF&0?8C  
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填写支票数额to fill up a cheque Z".Xroq~  
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支票上划线to cross a cheque c/DK31K  
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开发支票to make out a cheque xyD2<?dGUb  
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签发支票，开立支票to draw a cheque||to issue a cheque ?}e^-//*i  
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透支支票to overdraw a cheque bj6;>Ezp3(  
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背书支票to endorse a cheque W{%X1::q$  
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请付票款||清付票款to pay a cheque||to honour a cheque @O`T|7v  
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支票退票to dishonour a cheque j{j5TvsrY  
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拒付支票to refuse a cheque uPq@6,+  
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拒付支票to stop payment of a cheque fK 6[ p&  
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提示要求付款to present for payment Fge["p?GF  
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见票即付持票人payable to bearer BhYvEbt  
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支付指定人payable to order 0 *;i]owV  
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已过期||无效out of date||stale z4 <_>)p  
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请给出票人R/D||refer to drawer lu00@~rx/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pSbtm74  
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文字与数字不一致words and figures differ (5@H<c^6  
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支票 ` <|tC#<z  
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时间已过account closed I`(53LCqo  
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更改处应加盖印章alterations require initials =%<, ^2o  
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时间已过effects not cleared zBl
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停止付款payment stopped Yb^e7Eug  
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支票毁损cheque mutilated pHoHngyi&  
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汇款||寄钱to remit||to send money HA8A}d~  
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寄票供取款||支票支付to send a cheque for payment (_|*&au J  
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寄款人a remitter o_`6oC"s  
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收款人a remittee d_d&su E  
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国外汇票foreign Bill `X5!s  
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国内汇票inland Bill A!Cby!,  
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跟单汇票documentary bill 5PO_qr=Hx  
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空头汇票accommodation bill 'KA$^  
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原始汇票original bill M i& ;1!bg  
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改写||换新票据renewed bill {lWVH  
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即期汇票sight bill||bill on demand WVRIq'  
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…days after date||…days after date…日后付款 )]j3-#  
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…months after date||…months after date…月后付款 -*' ?D@l  
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见票后…日付款…days after sight||…days sight ?YW~7zG  
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见票后…月付款…months after sight||…months sight D{N8q^Cs9  
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同组票据set of bills =\< 7+nv  
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单张汇票sola of exchange||sole of exchange euB1}M  
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远期汇票usance bill||bill at usance ]? 4;Lw  
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长期汇票long bill .J75bX5  
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短期汇票short bill KQPu9f9  
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逾期汇票overdue bill XYo,5-  
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宽限日期days of grace Mh7m2\fLbd  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order >s^$-  
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本票promissory note （P/N） =npE?wK  
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押汇负责书||押汇保证书letter of hypothecation @N Yl4N  
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副保||抵押品||付属担保物collateral security !2|Lb' O  
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担保书trust receipt||letter of indemnity LE8<JMB  
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承兑||认付acceptance $f =`fPo  
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单张承兑general acceptance ETHcZ  
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有条件承兑qualified acceptance ,R{&x7  
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附条件认付conditional acceptance \L*%?~  
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部分认付partial acceptance   -$Fj-pO\