[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。   d,d ohi  
会计报表statement of account I-> BDNk  
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往来帐目account current ?hh#@61  
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现在往来帐||存款额current accout
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销货帐account sales FX,kmre3  
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共同计算帐项joint account W|-<ekH_u  
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未决帐项outstanding account *1c1XN<7  
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贷方帐项credit account||creditor account KzWqHq  
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借方帐项debit account||debtor account  O3~7  
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应付帐||应付未付帐account payable /k^!hI"4c  
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应收帐||应收未收帐account receivable >&`;@ZOH  
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新交易||新帐new account ZZ2vdy38  
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未决帐||老帐old account !Y^3%B%  
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现金帐cash account J>N^FR9  
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流水帐running account p,K!'\  
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暂记帐||未定帐suspense account eJ+@<+vr;x  
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过期帐||延滞帐overdue account||pastdue account Bv{DZ?{s  
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杂项帐户sundry account Zonr/sA~  
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详细帐单||明细表detail account 0x,NMS  
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呆帐bad account JIU8~D  
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会计项目title of account  s`I]>e  
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会计薄||帐薄account-book K9QC$b9(  
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营业报告书||损益计算表account of budiness||business report |31/*J!@z*  
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借贷细帐||交验帐account rendered cceh`s=cU  
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明细帐account stated c

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与…银行开立一户头to open an account with G'{*guYU  
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与…银行建立交易to keep account with R 6 -RH7.  
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继续记帐to keep account !SdP<{[  
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与…有交易to have an account with 5%]O'h  
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作成会计帐||有往来帐项to make out an account with @y8) "m"  
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清算||清理债务to make up an account gB])@O%/  
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清洁帐目||与…停止交易to close ones account with n
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结帐to close an account 
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清理未付款to ask an account||to demand an account `<(o;*&Gd  
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结清差额to balance the account with qPn!.m$/  
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清算to settle an account||to liquidate an account||to square an account J<MuWgx&  
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审查帐目||监查帐目to audit an account ;CDa*(e  
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检查帐目to examine an account +\RviF[+  
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转入A的帐户to charge the amount to As account $fwj8S7$  
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以计帐方式付款to pay on account &{S@v9~IT  
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代理某人||为某人on ones account||on account of one U]"6KS  
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为自己计算||独立帐目on ones own account  rQ)I  
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由某人收益并负风险on ones account and risk||for ones account and risk 4R&pb1eF  
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由某人负担for ones account||for account of one QLb!e"C  
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按某人指示||列入某人帐户by order and for account of one Tz{-L%*#  
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列入5月份帐目for May account D:XjJMW3r  
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编入某中帐项下to pass to the account of||to place to the account of .`^wRpa2M  
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寄出清算书to send in an account||to send in render an account 8:k-]+#o  
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支票薄cheque book >Dq&[9,8  
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支票陈票人cheque drawer y~<_ux,  
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持票人cheque holder A:V/i:IZfR  
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不记名支票cheque to bearer||bearer cheque 0(+dXzcwM  
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记名支票||认人支票cheque to order TTo5"r9I8  
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到期支票antedated cheque #X *=oG  
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未到期支票postdated cheque =6[R,{|C  
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保付支票certified cheque s;xErH@RA  
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未获兑现支票，退票returned cheque 1_z~<d @?;  
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横线支票crossed cheque zJG=9C?  
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普通横线general crossing bP{uZnOM2P  
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特别横线special crossing xcQ :&q  
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空白支票blank cheque JvM:xy9  
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失效支票，过期支票stale cheque JmbWE
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普通支票open cheque |%fM*F^7/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vSGvv43G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W.TdhJW9  
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支票换现金||兑现to cash a cheque jU=n\o=?  
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清理票款to clear a cheque .a `ojT  
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保证兑现to certify a cheque }Bn
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填写支票数额to fill up a cheque Ogp@!  
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支票上划线to cross a cheque #\gx
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开发支票to make out a cheque nBGcf(BE.$  
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签发支票，开立支票to draw a cheque||to issue a cheque GJn ~x  
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透支支票to overdraw a cheque 9Vtn62+  
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背书支票to endorse a cheque eTZ2f  
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请付票款||清付票款to pay a cheque||to honour a cheque )G@/E^ySM  
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支票退票to dishonour a cheque Z'o'd_g>I+  
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拒付支票to refuse a cheque T{zz3@2?  
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拒付支票to stop payment of a cheque |oV_7 %mlu  
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提示要求付款to present for payment Vl%jpjqP  
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见票即付持票人payable to bearer IHvrx:7   
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支付指定人payable to order ]c\d][R N  
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已过期||无效out of date||stale zb& 3{,  
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请给出票人R/D||refer to drawer lq}g*ih  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %rq/& #jC  
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文字与数字不一致words and figures differ j/uu&\e  
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支票 H?tX^HO:q  
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时间已过account closed !FHm.E_>  
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更改处应加盖印章alterations require initials jCp`woV  
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时间已过effects not cleared s0*@zn>h  
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停止付款payment stopped QZv}\C-c  
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支票毁损cheque mutilated 8ib%CYR  
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汇款||寄钱to remit||to send money 3H,?ZFFGz  
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寄票供取款||支票支付to send a cheque for payment W(\^6S)  
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寄款人a remitter +l<l3uBNS  
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收款人a remittee cUC!'+L  
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国外汇票foreign Bill )W*A[c 2  
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国内汇票inland Bill ^MO})C  
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跟单汇票documentary bill a!B"WNb+
 
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空头汇票accommodation bill N5.B"l  
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原始汇票original bill nXw98;  
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改写||换新票据renewed bill E YA=f U  
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即期汇票sight bill||bill on demand |enb5b78  
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…days after date||…days after date…日后付款 quRTA"!E  
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…months after date||…months after date…月后付款 [0vqm:P
 
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见票后…日付款…days after sight||…days sight a|#TnSk  
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见票后…月付款…months after sight||…months sight zd/kr  
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同组票据set of bills :W;eW%Y  
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单张汇票sola of exchange||sole of exchange ~d\^ynQ  
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远期汇票usance bill||bill at usance a ~ dgf:e`  
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长期汇票long bill 05g %5vHF  
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短期汇票short bill #ID fJ2  
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逾期汇票overdue bill (;&}\OX6nm  
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宽限日期days of grace Q6D>(H#"0  
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电汇telegraphic transfer （T.T） 4.^T~n G  
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邮汇postal order||postal note （Am.）||post office order||money order qYJ<I'Ux O  
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本票promissory note （P/N） l i)6^f#  
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押汇负责书||押汇保证书letter of hypothecation H(gY=  
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副保||抵押品||付属担保物collateral security @&Z^WN,x  
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担保书trust receipt||letter of indemnity wN58uV '  
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承兑||认付acceptance "[!b5f3!I  
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单张承兑general acceptance 9:Oz-b  
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有条件承兑qualified acceptance sv?Fx;d  
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附条件认付conditional acceptance '?| 1\j  
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部分认付partial acceptance   pB\:.?.pd