[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。   > V8sm/M  
会计报表statement of account 4h;4!I|  
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往来帐目account current / $_M@>  
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现在往来帐||存款额current accout R pYcD  
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销货帐account sales TKo<~?  
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共同计算帐项joint account ~c I
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未决帐项outstanding account ET.dI.R8  
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贷方帐项credit account||creditor account 5rloK"  
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借方帐项debit account||debtor account aBxiK[[`  
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应付帐||应付未付帐account payable FqZgdmwR  
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应收帐||应收未收帐account receivable 9 I{/zKq  
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新交易||新帐new account Q+'nw9:;T  

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未决帐||老帐old account to`mnp9Z  
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现金帐cash account R/~,i;d>  
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流水帐running account )%F5t&lum  
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暂记帐||未定帐suspense account T$mbk3P  
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过期帐||延滞帐overdue account||pastdue account -[heV|$;  
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杂项帐户sundry account h/m6)m.D  
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详细帐单||明细表detail account bK*~
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呆帐bad account ^$NJD  
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会计项目title of account <]U1\~j  
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会计薄||帐薄account-book \TbVS8e^  
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营业报告书||损益计算表account of budiness||business report 6q/?-Qcy  
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借贷细帐||交验帐account rendered nc?B6IV  
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明细帐account stated cUk*C  
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与…银行开立一户头to open an account with 6v732;^  
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与…银行建立交易to keep account with bF-"tm  
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继续记帐to keep account `I;F$`\  
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与…有交易to have an account with Q
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作成会计帐||有往来帐项to make out an account with \R
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清算||清理债务to make up an account p,W_'? ,9  
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清洁帐目||与…停止交易to close ones account with [\e@_vY@OH  
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结帐to close an account U5r}6D!)  
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清理未付款to ask an account||to demand an account gP}+wbk  
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结清差额to balance the account with dK9Zg,DZL  
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清算to settle an account||to liquidate an account||to square an account 7/IlL  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account vGd1w%J-  
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转入A的帐户to charge the amount to As account b1?xeG#  
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以计帐方式付款to pay on account Sv[5NZn0&  
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代理某人||为某人on ones account||on account of one @mQ:7-,~  
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为自己计算||独立帐目on ones own account 'Prxocxq  
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由某人收益并负风险on ones account and risk||for ones account and risk JK_OZ  
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由某人负担for ones account||for account of one LRb,VD:/Y  
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按某人指示||列入某人帐户by order and for account of one >!6JKL~=  
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列入5月份帐目for May account \_6OCVil  
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编入某中帐项下to pass to the account of||to place to the account of u ,.3  
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寄出清算书to send in an account||to send in render an account 7;:#;YSha  
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支票薄cheque book I3
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支票陈票人cheque drawer Kb;dKQ  
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持票人cheque holder dtStTT  
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不记名支票cheque to bearer||bearer cheque s54nF\3V  
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记名支票||认人支票cheque to order }j5 a[L  
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到期支票antedated cheque Z4TL6]^R  
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未到期支票postdated cheque 6aO2:|:yP  
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保付支票certified cheque H;ZHqcUX  
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未获兑现支票，退票returned cheque IV16d  
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横线支票crossed cheque U%B(5cC  
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普通横线general crossing MZv]s  
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特别横线special crossing t !`Jse>  
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空白支票blank cheque 0BPMmk  
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失效支票，过期支票stale cheque S0/usC[r  
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普通支票open cheque 10[Jl5+t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EOKzzX7 S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :&XH?/Wi  
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支票换现金||兑现to cash a cheque #C*8X+._y  
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清理票款to clear a cheque eLD?jTi '  
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保证兑现to certify a cheque #_ C  
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填写支票数额to fill up a cheque ,.IEDF<&  
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支票上划线to cross a cheque \a^,sV  
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开发支票to make out a cheque o`,Qku k  
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签发支票，开立支票to draw a cheque||to issue a cheque 9?T{}| ?  
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透支支票to overdraw a cheque h( QYxI,|  
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背书支票to endorse a cheque v0*N)eqDGd  
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请付票款||清付票款to pay a cheque||to honour a cheque G`=r^$.3WB  
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支票退票to dishonour a cheque C"T1MTB  
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拒付支票to refuse a cheque %r KK[  
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拒付支票to stop payment of a cheque s'P( ,!f  
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提示要求付款to present for payment XhU@W}}  
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见票即付持票人payable to bearer Nf,Z;5e  
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支付指定人payable to order )(Iy<Y?#  
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已过期||无效out of date||stale XdgUqQb}  
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请给出票人R/D||refer to drawer 6Q|k7*,B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >PKBo  
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文字与数字不一致words and figures differ !SOrCMHx  
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支票 AtS;IRN@  
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时间已过account closed $Byj}^;1  
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更改处应加盖印章alterations require initials @=S}=cl  
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时间已过effects not cleared EC&@I+'8Q  
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停止付款payment stopped ge3sU5iZ  
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支票毁损cheque mutilated }S-DB#6  
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汇款||寄钱to remit||to send money t
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寄票供取款||支票支付to send a cheque for payment ajl 2I/D  
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寄款人a remitter OIHz I2{  
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收款人a remittee (oK^c-x  
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国外汇票foreign Bill ul Hn#)  
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国内汇票inland Bill XALI<ZY  
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跟单汇票documentary bill >>[/UFC)n  
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空头汇票accommodation bill \ A1uhHP!  
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原始汇票original bill ;cQW sTfT  
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改写||换新票据renewed bill Q0?\]2eet9  
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即期汇票sight bill||bill on demand U;_[b"SW%  
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…days after date||…days after date…日后付款 87!C@XlK_  
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…months after date||…months after date…月后付款 TjWE_Bq]g  
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见票后…日付款…days after sight||…days sight JuRH>`  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills ~8 H_u  
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单张汇票sola of exchange||sole of exchange r'LVa6e"N  
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远期汇票usance bill||bill at usance N(6|yZ<J3M  
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长期汇票long bill n>3U_yt6b  
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短期汇票short bill #v#<itfFH  
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逾期汇票overdue bill "@@I!RwA  
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宽限日期days of grace A,CW_  
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电汇telegraphic transfer （T.T） +:=(#Y  
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邮汇postal order||postal note （Am.）||post office order||money order mvW%  
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本票promissory note （P/N） !IU.a90V  
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押汇负责书||押汇保证书letter of hypothecation Xdi:1wW@p  
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副保||抵押品||付属担保物collateral security m^'uipa\  
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担保书trust receipt||letter of indemnity :.(;<b<\  
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承兑||认付acceptance 6-`|:[Q~  
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单张承兑general acceptance kP#e((f,  
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有条件承兑qualified acceptance (>J4^``x=  
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附条件认付conditional acceptance &aM7T_h8  
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部分认付partial acceptance   gVeEdo`$<