[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。   p$ l'y""i  
会计报表statement of account 7SjWofv  
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往来帐目account current u51Lp  
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现在往来帐||存款额current accout HMVy
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销货帐account sales 0Y9fK? (  
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共同计算帐项joint account nx@h  
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未决帐项outstanding account #]lK!:  
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贷方帐项credit account||creditor account ]rc=oP;  
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借方帐项debit account||debtor account */A ~lR|  
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应付帐||应付未付帐account payable zOA2chy4  
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应收帐||应收未收帐account receivable ]$i~;f 8I  
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新交易||新帐new account < <]uniZ\  
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未决帐||老帐old account n ?+dX^j  
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现金帐cash account c<]~q1  
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流水帐running account kyu PN<?  
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暂记帐||未定帐suspense account rxQ&N[r2  
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过期帐||延滞帐overdue account||pastdue account !7jVKI80  
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杂项帐户sundry account _68{ {.  
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详细帐单||明细表detail account jC_m0Iwc  
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呆帐bad account 9jW"83*5  
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会计项目title of account p@iU9K\,  
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会计薄||帐薄account-book @tg4rl  
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营业报告书||损益计算表account of budiness||business report MyaJhA6c  

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借贷细帐||交验帐account rendered 67T=ku  
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明细帐account stated 2+cpNk$  
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与…银行开立一户头to open an account with MkX=34oc^  
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与…银行建立交易to keep account with "r[Ob]/  
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继续记帐to keep account E_T!|Q.  
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与…有交易to have an account with Sjo7NR^#e  
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作成会计帐||有往来帐项to make out an account with JasA w7  
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清算||清理债务to make up an account -mw`f)?Ev  
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清洁帐目||与…停止交易to close ones account with ^MO})C  
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结帐to close an account XeX`h
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清理未付款to ask an account||to demand an account + f,Kt9Cy  
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结清差额to balance the account with xSq{pxX  
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清算to settle an account||to liquidate an account||to square an account E YA=f U  
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审查帐目||监查帐目to audit an account Up5|tx7  
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检查帐目to examine an account >:HmIW0PLe  
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转入A的帐户to charge the amount to As account /xj`'8  
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以计帐方式付款to pay on account ~G 3t
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代理某人||为某人on ones account||on account of one :kFPPx
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为自己计算||独立帐目on ones own account 51Vqbtj^  
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由某人收益并负风险on ones account and risk||for ones account and risk S=\cF,Zs  
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由某人负担for ones account||for account of one LosRjvQ:  
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按某人指示||列入某人帐户by order and for account of one \*[DR R0  
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列入5月份帐目for May account %z=:P{0U
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编入某中帐项下to pass to the account of||to place to the account of @yo6w}3+-  
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寄出清算书to send in an account||to send in render an account .]s? 01Z  
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支票薄cheque book V:>r6  
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支票陈票人cheque drawer OGIv".~s4  
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持票人cheque holder :9av]Yv&  
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不记名支票cheque to bearer||bearer cheque @&Z^WN,x  
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记名支票||认人支票cheque to order /]^Y\U^  
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到期支票antedated cheque sOlnc6  
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未到期支票postdated cheque 
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保付支票certified cheque ?&;_>0P  
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未获兑现支票，退票returned cheque n@x
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横线支票crossed cheque g(9*!g  
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普通横线general crossing ^)?Wm,{"w  
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特别横线special crossing :MY=Q]l  
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空白支票blank cheque 't}\U& L.{  
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失效支票，过期支票stale cheque 8 E\zjT!#\  
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普通支票open cheque 38p"lT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BP@tI|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <[)-Q~Gg5  
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支票换现金||兑现to cash a cheque d-B+s%>D  
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清理票款to clear a cheque K< *6E@+i  
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保证兑现to certify a cheque i`2SebDj'w  
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填写支票数额to fill up a cheque {IJ;)<>&VE  
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支票上划线to cross a cheque 9)1Ye  
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开发支票to make out a cheque 9KU&M"Yq&i  
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签发支票，开立支票to draw a cheque||to issue a cheque =4eJ@EVM  
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透支支票to overdraw a cheque Mqd'XU0L  
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背书支票to endorse a cheque 0qJ (RB  
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请付票款||清付票款to pay a cheque||to honour a cheque Wn=sF,c  
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支票退票to dishonour a cheque v]V N'Hs?  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque L?[m$l!T}  
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提示要求付款to present for payment (+|+ELfqW  
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见票即付持票人payable to bearer TWpw/osW  
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支付指定人payable to order d%8n  
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已过期||无效out of date||stale Z`tmuu  
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请给出票人R/D||refer to drawer d{7ZO#E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S.!,qv z  
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文字与数字不一致words and figures differ F$as#.7FF  
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支票 iM<$ n2t  
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时间已过account closed w.x&3aG  
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更改处应加盖印章alterations require initials wo0j /4o  
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时间已过effects not cleared V;%ug'j  
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停止付款payment stopped i3w
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支票毁损cheque mutilated <Z%=lwtX  
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汇款||寄钱to remit||to send money R/oi6EKv  
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寄票供取款||支票支付to send a cheque for payment s\;/U|P_  
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寄款人a remitter v[Q)L! J1  
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收款人a remittee CGi;M=xr  
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国外汇票foreign Bill p^8a<e?f~f  
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国内汇票inland Bill {32 m&a  
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跟单汇票documentary bill i"<W6  
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空头汇票accommodation bill bA)nWWSg=  
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原始汇票original bill Vkg0C*L_  
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改写||换新票据renewed bill xE8?%N U  
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即期汇票sight bill||bill on demand p-iFe\+  
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…days after date||…days after date…日后付款 'V?FeWp  
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…months after date||…months after date…月后付款 tpGT~Y(  
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见票后…日付款…days after sight||…days sight qTJ0} F  
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见票后…月付款…months after sight||…months sight KVOV<uDCj  
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同组票据set of bills f- XUto  
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单张汇票sola of exchange||sole of exchange 8H4NNj Oy  
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远期汇票usance bill||bill at usance `-{l$Hn9|~  
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长期汇票long bill K[icVT2v~  
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短期汇票short bill S ' $;  
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逾期汇票overdue bill ,cNe-K
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宽限日期days of grace `o{ Z;-OF  
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电汇telegraphic transfer （T.T） OdFF)-K>~  
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邮汇postal order||postal note （Am.）||post office order||money order +%XByY5  
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本票promissory note （P/N） NW
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押汇负责书||押汇保证书letter of hypothecation uaO.7QSwN  
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副保||抵押品||付属担保物collateral security ')v,<{  
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担保书trust receipt||letter of indemnity p(pfJ^/:(  
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承兑||认付acceptance  `vH|P  
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单张承兑general acceptance {?:]'c  
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有条件承兑qualified acceptance Z5v_- +K  
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附条件认付conditional acceptance "9P @bA  
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部分认付partial acceptance   b|-)p+ba