[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。   q+KGQ*  
会计报表statement of account hI+mx  
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往来帐目account current kYwV
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现在往来帐||存款额current accout _LYI#D  
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销货帐account sales Eku+&f@RB  
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共同计算帐项joint account +\Zr\fOe|%  
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未决帐项outstanding account l-~ o&n  
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贷方帐项credit account||creditor account `S&.gPE2  
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借方帐项debit account||debtor account vz87]InI  
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应付帐||应付未付帐account payable ;oT!\$Mu  
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应收帐||应收未收帐account receivable &%infPI'  
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新交易||新帐new account :#pfv)W6t  
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未决帐||老帐old account Bq
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现金帐cash account C3#mmiL-  
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流水帐running account ,!{/Y7PmJ  
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暂记帐||未定帐suspense account _go1gf7  
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过期帐||延滞帐overdue account||pastdue account ^|+;~3<J  
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杂项帐户sundry account m @2;9  
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详细帐单||明细表detail account k#Bq8d  
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呆帐bad account i[\`] C{gf  
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会计项目title of account )kl(}.9X  
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会计薄||帐薄account-book ivb?B,Lz0  
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营业报告书||损益计算表account of budiness||business report c'gV  
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借贷细帐||交验帐account rendered 'Rg6JW\  
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明细帐account stated  )8rN  
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与…银行开立一户头to open an account with cp&- 6 w+  
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与…银行建立交易to keep account with @2>j4Sc  

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继续记帐to keep account rphfW:  
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与…有交易to have an account with ^-24S#KE  
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作成会计帐||有往来帐项to make out an account with >C1**GQ  
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清算||清理债务to make up an account <H,q( :pM  
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清洁帐目||与…停止交易to close ones account with T/A[C  
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结帐to close an account ]4$t'wI.  
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清理未付款to ask an account||to demand an account >sUavvJ~x  
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结清差额to balance the account with 7({"dW  
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清算to settle an account||to liquidate an account||to square an account .5i\L OTd  
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审查帐目||监查帐目to audit an account *~t&Ux#hj  
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检查帐目to examine an account OwdA6it^f  
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转入A的帐户to charge the amount to As account doIcO,Q  
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以计帐方式付款to pay on account rF/k$_ bFt  
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代理某人||为某人on ones account||on account of one gPo3jwo$  
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为自己计算||独立帐目on ones own account 7a,/DI2o  
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由某人收益并负风险on ones account and risk||for ones account and risk 1<Z~Gw4  
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由某人负担for ones account||for account of one Za*QX|  
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按某人指示||列入某人帐户by order and for account of one y<Z-f.  
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列入5月份帐目for May account J:N4F.o&K  
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编入某中帐项下to pass to the account of||to place to the account of %  T2C0P  
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寄出清算书to send in an account||to send in render an account #fuc`X3:HL  
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支票薄cheque book hDP&~Mk  
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支票陈票人cheque drawer *<5zMSZO  
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持票人cheque holder dV:vM9+x  
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不记名支票cheque to bearer||bearer cheque :'t+*{ff  
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记名支票||认人支票cheque to order q3~RK[OCq  
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到期支票antedated cheque 6pKb!JJ  
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未到期支票postdated cheque p?#c
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保付支票certified cheque jW?siQO^  
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未获兑现支票，退票returned cheque ,%L>TD'48s  
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横线支票crossed cheque @ZD/y%e  
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普通横线general crossing dV5aIj  
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特别横线special crossing 77:s=)   
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空白支票blank cheque 8olR#>  
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失效支票，过期支票stale cheque N1O& fMz  
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普通支票open cheque [\j@_YYd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WF6'mg^^?  
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支票换现金||兑现to cash a cheque bEXm@-ou  
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清理票款to clear a cheque U2tsHm.O  
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保证兑现to certify a cheque ~~.v*C[  
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填写支票数额to fill up a cheque 5 i1T?  
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支票上划线to cross a cheque =jik33QV<  
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开发支票to make out a cheque ~urV`J  
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签发支票，开立支票to draw a cheque||to issue a cheque +[ _)i 9a  
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透支支票to overdraw a cheque \ B~9Ue!  
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背书支票to endorse a cheque D_6GzgZ  
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请付票款||清付票款to pay a cheque||to honour a cheque :E|HP#iwu  
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支票退票to dishonour a cheque (}Ql#q K  
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拒付支票to refuse a cheque %h**L'~``  
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拒付支票to stop payment of a cheque 2,nKbE9*  
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提示要求付款to present for payment lz!F{mR  
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见票即付持票人payable to bearer %S8e:kc6  
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支付指定人payable to order zCD?5*7  
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已过期||无效out of date||stale \4wM8j  
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请给出票人R/D||refer to drawer Q>nq~#3?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2 [a#wz'  
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文字与数字不一致words and figures differ =+q9R`!L]  
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支票 DO(-)izC  
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时间已过account closed vV 1F|  
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更改处应加盖印章alterations require initials d$s1l  
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时间已过effects not cleared S#qd#Zk|Y  
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停止付款payment stopped ^jb55X}  
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支票毁损cheque mutilated [AQ6ads
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汇款||寄钱to remit||to send money 8qn1?Lb  
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寄票供取款||支票支付to send a cheque for payment O>xGH0H  
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寄款人a remitter /j ./  
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收款人a remittee r#*kx#"  
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国外汇票foreign Bill %d*k3f }  
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国内汇票inland Bill xn1  
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跟单汇票documentary bill D4<nS<8  
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空头汇票accommodation bill 1Vt7 [L*  
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原始汇票original bill 
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改写||换新票据renewed bill 5Tluxt71  
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即期汇票sight bill||bill on demand 2]C`S,)  
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…days after date||…days after date…日后付款 U|6ME%xm  
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…months after date||…months after date…月后付款 *O,\/aQ+  
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见票后…日付款…days after sight||…days sight Um]>B`."wK  
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见票后…月付款…months after sight||…months sight x:b0G  
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同组票据set of bills 7)S`AQ2:)  
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单张汇票sola of exchange||sole of exchange q0{KYWOvk  
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远期汇票usance bill||bill at usance Xg?hh 0s  
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长期汇票long bill '
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短期汇票short bill wX@&Qv  
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逾期汇票overdue bill 8hba3L_Z  
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宽限日期days of grace ^_#0\f  
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电汇telegraphic transfer （T.T） ``j..v,  
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邮汇postal order||postal note （Am.）||post office order||money order ;E>5<[aa  
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本票promissory note （P/N） V$%%nG uE  
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押汇负责书||押汇保证书letter of hypothecation 7YsBwo  
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副保||抵押品||付属担保物collateral security u"
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担保书trust receipt||letter of indemnity )kR~|Yn<-  
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承兑||认付acceptance P1)f-:;  
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单张承兑general acceptance %5V!Fdb  
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有条件承兑qualified acceptance =8O057y  
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附条件认付conditional acceptance r2H \B,_  
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部分认付partial acceptance   )k@W6N