[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。   kLni{IYN7  
会计报表statement of account EVV
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往来帐目account current k'IYA#T6  
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现在往来帐||存款额current accout I>[RqG  

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销货帐account sales !\"5rNy  
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共同计算帐项joint account k-HCeZ  
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未决帐项outstanding account )d$glI+  
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贷方帐项credit account||creditor account y7$iOR  
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借方帐项debit account||debtor account _%B^9Yl3(  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable HVP"A3}KC  
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新交易||新帐new account zD(`B+  
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未决帐||老帐old account lNL6M%e$Q  
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现金帐cash account Mnz!nWhk  
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流水帐running account :k3Nt5t!  
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暂记帐||未定帐suspense account fuA&7gNC  
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过期帐||延滞帐overdue account||pastdue account  -W<vyNSr  
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杂项帐户sundry account .'rW.'Ft  
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详细帐单||明细表detail account ]miy/V }5  
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呆帐bad account 9{$<0,?  
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会计项目title of account }4{fQ`HT  
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会计薄||帐薄account-book 0k'e:AjP  
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营业报告书||损益计算表account of budiness||business report "F}'~HWZp  
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借贷细帐||交验帐account rendered sU!6hk  
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明细帐account stated t2V0 lyeL  
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与…银行开立一户头to open an account with je6CDFqw  
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与…银行建立交易to keep account with oP2fX_v1x  
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继续记帐to keep account "&/]@)TPz  
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与…有交易to have an account with 7nVRn9Hn  
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作成会计帐||有往来帐项to make out an account with [<,~3oRu  
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清算||清理债务to make up an account /{{UP-  
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清洁帐目||与…停止交易to close ones account with `T2$4>!  
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结帐to close an account 3loY qeP  
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清理未付款to ask an account||to demand an account ]O TH"*j  
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结清差额to balance the account with R|P_GN6>  
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清算to settle an account||to liquidate an account||to square an account A;J MV+2N  
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审查帐目||监查帐目to audit an account 3SBZ>  
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检查帐目to examine an account *RR[H6B^]X  
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转入A的帐户to charge the amount to As account Vh<A2u3&  
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以计帐方式付款to pay on account gLL\F1|0x  
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代理某人||为某人on ones account||on account of one 6<5Jq\-h  
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为自己计算||独立帐目on ones own account R<zG^m  
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由某人收益并负风险on ones account and risk||for ones account and risk g6sjc,`  
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由某人负担for ones account||for account of one ACjf\4Q  
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按某人指示||列入某人帐户by order and for account of one kA
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列入5月份帐目for May account LQ-6vrbs  
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编入某中帐项下to pass to the account of||to place to the account of `<j_[(5yb  
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寄出清算书to send in an account||to send in render an account LW39YMw<  
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支票薄cheque book A1*4*  
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支票陈票人cheque drawer wq4nMY:#  
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持票人cheque holder v3JPE])/  
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不记名支票cheque to bearer||bearer cheque ARx0zI%N  
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记名支票||认人支票cheque to order i=8UBryr'e  
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到期支票antedated cheque ?Bu}.0ku-$  
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未到期支票postdated cheque 8U^D(jrz  
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保付支票certified cheque 5.k}{{+  
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未获兑现支票，退票returned cheque Bn-J_-%M  
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横线支票crossed cheque Wy(pLBmb  
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普通横线general crossing L*O>IQh2  
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特别横线special crossing .b _?-Fv  
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空白支票blank cheque v?%3~
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失效支票，过期支票stale cheque  >i`8R  
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普通支票open cheque 1C'P)f28  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :;_#5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tO4):i1  
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支票换现金||兑现to cash a cheque a6qwL4  
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清理票款to clear a cheque 4$F:NW,v:)  
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保证兑现to certify a cheque _lNC<7+#h  
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填写支票数额to fill up a cheque Kny%QB
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支票上划线to cross a cheque LjC6?a_?l  
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开发支票to make out a cheque e"PMvQ  
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签发支票，开立支票to draw a cheque||to issue a cheque ?LR"hZ>  
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透支支票to overdraw a cheque V8\$`NEP  
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背书支票to endorse a cheque 2|$lk8/,  
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请付票款||清付票款to pay a cheque||to honour a cheque yB=C5-\F  
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支票退票to dishonour a cheque ~Vwk:
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拒付支票to refuse a cheque N4A&"1d&  
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拒付支票to stop payment of a cheque p}96uaC1  
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提示要求付款to present for payment ZGA)r0] P`  
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见票即付持票人payable to bearer C2CYIok$&  
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支付指定人payable to order ~5FS|[1L  
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已过期||无效out of date||stale u)tHOV>&  
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请给出票人R/D||refer to drawer S
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z\e>DdS  
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文字与数字不一致words and figures differ w9G_>+?E  
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支票 Y8D7<V~Md  
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时间已过account closed ;[FW!  
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更改处应加盖印章alterations require initials _7rqXkp%  
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时间已过effects not cleared //#xK D  
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停止付款payment stopped A8\U CG  
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支票毁损cheque mutilated r {pI-$  
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汇款||寄钱to remit||to send money s,1pZT <E  
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寄票供取款||支票支付to send a cheque for payment X)`(nj  
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寄款人a remitter r4;5b s6wm  
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收款人a remittee =q_&*'  
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国外汇票foreign Bill v\vE^|-\/  
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国内汇票inland Bill s=H/b$v  
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跟单汇票documentary bill 7,V!Iv^X  
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空头汇票accommodation bill ?=;e.qK=71  
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原始汇票original bill jSeA%Te  
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改写||换新票据renewed bill {V]Qwz)1  
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即期汇票sight bill||bill on demand &xGfkCP.]  
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…days after date||…days after date…日后付款 rZ8Y=) e  
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…months after date||…months after date…月后付款 [6,]9|~  
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见票后…日付款…days after sight||…days sight ,E*a$cCw  
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见票后…月付款…months after sight||…months sight "W_jdE6v  
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同组票据set of bills lJ2|jFY9  
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单张汇票sola of exchange||sole of exchange .UT,lqEkv  
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远期汇票usance bill||bill at usance :]u}xDv3  
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长期汇票long bill 7'{Yz  
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短期汇票short bill Zeme`/aBb  
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逾期汇票overdue bill `G ;Lz^  
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宽限日期days of grace Z0F>"Z_qn  
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电汇telegraphic transfer （T.T）  &aevR^f+  
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邮汇postal order||postal note （Am.）||post office order||money order U3_yEvZ  
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本票promissory note （P/N） Iu1Sj`A  
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押汇负责书||押汇保证书letter of hypothecation :|m~<'g  
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副保||抵押品||付属担保物collateral security E9Xk8w'+  
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担保书trust receipt||letter of indemnity ]!tYrSM!  
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承兑||认付acceptance owpJ7S1~  
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单张承兑general acceptance %\{?(baOA  
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有条件承兑qualified acceptance MY<!\4/  
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附条件认付conditional acceptance HyX4ob[X  
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部分认付partial acceptance   w7t"&=pF7