[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。   1@t8i?:h  
会计报表statement of account ], IQ~  
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往来帐目account current (zPsA  
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现在往来帐||存款额current accout iu9+1+-  
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销货帐account sales !gL1   
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共同计算帐项joint account ujn7DB
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未决帐项outstanding account "!Nu A  
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贷方帐项credit account||creditor account 7:zoF],s  
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借方帐项debit account||debtor account v+i==vxg  
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应付帐||应付未付帐account payable *&5./WEOH  
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应收帐||应收未收帐account receivable ?es9
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新交易||新帐new account 'X\C/8\
 
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未决帐||老帐old account V0bKtg1f?-  
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现金帐cash account #%]?e N  
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流水帐running account Q@TeU#2 Y  
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暂记帐||未定帐suspense account ^J@ Xsl  
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过期帐||延滞帐overdue account||pastdue account CbMClnF  
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杂项帐户sundry account 6a6N$v"  
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详细帐单||明细表detail account ,f .#-  
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呆帐bad account V
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会计项目title of account (Jy >,~O  
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会计薄||帐薄account-book 6 wD  
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营业报告书||损益计算表account of budiness||business report Rx4O?7;  
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借贷细帐||交验帐account rendered B=2f-o  
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明细帐account stated J]Qbg
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与…银行开立一户头to open an account with $!"*h  
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与…银行建立交易to keep account with x W'(]Z7_  
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继续记帐to keep account 2d-C}&}L\  
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与…有交易to have an account with 5I@2UvV8  
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作成会计帐||有往来帐项to make out an account with <o\I C?A  
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清算||清理债务to make up an account fmq9u(! R  
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清洁帐目||与…停止交易to close ones account with /CN`U7:E  
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结帐to close an account gEU|Bx/!=  
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清理未付款to ask an account||to demand an account 9;u&,R  
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结清差额to balance the account with B @8 ]!  
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清算to settle an account||to liquidate an account||to square an account ?ydqmj2[F  
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审查帐目||监查帐目to audit an account 8%wu:;*]%  
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检查帐目to examine an account {"uLV{d  
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转入A的帐户to charge the amount to As account 8=U0\<wT  
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以计帐方式付款to pay on account j!:^+F/  
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代理某人||为某人on ones account||on account of one ?2#MU  
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为自己计算||独立帐目on ones own account O:Ixy?b;Z  
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由某人收益并负风险on ones account and risk||for ones account and risk N%k6*FBp~  
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由某人负担for ones account||for account of one -<[MM2 Y  
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按某人指示||列入某人帐户by order and for account of one +$-@8,F
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列入5月份帐目for May account GEdWpYKS-`  
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编入某中帐项下to pass to the account of||to place to the account of WPmH4L>T  
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寄出清算书to send in an account||to send in render an account %MQU&H9[  
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支票薄cheque book TzC'xWO  
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支票陈票人cheque drawer CWP),]#n  
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持票人cheque holder #Sxk[[KwH*  
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不记名支票cheque to bearer||bearer cheque =6XJr7Ay8u  
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记名支票||认人支票cheque to order ne]P-50  
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到期支票antedated cheque %h}Qf&U_  
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未到期支票postdated cheque }?KvT$s  
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保付支票certified cheque 03ol6y )C  
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未获兑现支票，退票returned cheque Ic 5TtN~/>  
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横线支票crossed cheque {7kJj(Ue  
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普通横线general crossing Kyf
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特别横线special crossing K nl`[Nl  
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空白支票blank cheque 2 c 2lK  
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失效支票，过期支票stale cheque - w{`/  
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普通支票open cheque 1fK]A*{p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dh e*)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges khc1<BBsT  
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支票换现金||兑现to cash a cheque 6~!QibA|P  
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清理票款to clear a cheque @*9c2\"k  
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保证兑现to certify a cheque $a01">q&y  
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填写支票数额to fill up a cheque 8345 H  
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支票上划线to cross a cheque Vb8Q
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开发支票to make out a cheque @<jm+f"MP  
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签发支票，开立支票to draw a cheque||to issue a cheque dBkM~ "  
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透支支票to overdraw a cheque i-}Tt<^  
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背书支票to endorse a cheque 4?fpk9c{2  
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请付票款||清付票款to pay a cheque||to honour a cheque 8OMMV,QF  
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支票退票to dishonour a cheque [4hi/60  
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拒付支票to refuse a cheque 73_=CP"t  
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拒付支票to stop payment of a cheque w~q ]&  
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提示要求付款to present for payment yEos$/*u-N  
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见票即付持票人payable to bearer  LJ;&02w@  
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支付指定人payable to order F!phTu  
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已过期||无效out of date||stale $)nP
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请给出票人R/D||refer to drawer M7T
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a0+q^*\d\R  
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文字与数字不一致words and figures differ  # S/n3  
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支票 "dGN0i  
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时间已过account closed Phk3Jv  
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更改处应加盖印章alterations require initials x`FTy&g  
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时间已过effects not cleared mj
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停止付款payment stopped 
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支票毁损cheque mutilated @8>bp#x/1  
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汇款||寄钱to remit||to send money hSw=Oq82  
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寄票供取款||支票支付to send a cheque for payment 8C8S)
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寄款人a remitter KpYezdPF)  
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收款人a remittee (E)hEQ@
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国外汇票foreign Bill NJ.oME@=  
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国内汇票inland Bill 2[Lv_<i|  
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跟单汇票documentary bill YLQ0UeDN'  
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空头汇票accommodation bill y)&K9 I  
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原始汇票original bill }R#W<4:  
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改写||换新票据renewed bill \H:T)EV
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即期汇票sight bill||bill on demand )h]#:,pm  
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…days after date||…days after date…日后付款 t  kj  
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…months after date||…months after date…月后付款 Ql)hIf$Oo  
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见票后…日付款…days after sight||…days sight rnj$u-8  
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见票后…月付款…months after sight||…months sight I61S0lz/  
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同组票据set of bills "g^i%  
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单张汇票sola of exchange||sole of exchange pVy=rS -  
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远期汇票usance bill||bill at usance VjM3M<!g>M  
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长期汇票long bill #%p44% W  
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短期汇票short bill Kk8}m;  
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逾期汇票overdue bill aDNB~CwZZ  
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宽限日期days of grace Sf,z   
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电汇telegraphic transfer （T.T） x"12$79=  
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邮汇postal order||postal note （Am.）||post office order||money order Q*smH-Sw  
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本票promissory note （P/N） YJ _eE  
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押汇负责书||押汇保证书letter of hypothecation uDDa>Ka#+  
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副保||抵押品||付属担保物collateral security ff#7}9_mh  
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担保书trust receipt||letter of indemnity  ?.?)5 &4  
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承兑||认付acceptance (u,)v_Oo]a  
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单张承兑general acceptance iE~!?N|a3  
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有条件承兑qualified acceptance ')uYI;h9  
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附条件认付conditional acceptance 9p{4-]  
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部分认付partial acceptance   E'QAsU8pP