[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。   i?a]v 5  
会计报表statement of account {b+ IDq`)=  
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往来帐目account current A7sej  
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现在往来帐||存款额current accout -Z
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销货帐account sales 0zfrx-'zN  
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共同计算帐项joint account >:K3y$]_  
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未决帐项outstanding account *]EcjK%  
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贷方帐项credit account||creditor account tF;aB*  
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借方帐项debit account||debtor account -~xd-9v?  
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应付帐||应付未付帐account payable I4)vJ0  
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应收帐||应收未收帐account receivable R@EFG%|`_  
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新交易||新帐new account :DZiDJ@  
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未决帐||老帐old account *[jaI-~S  
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现金帐cash account .!`j3W]  
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流水帐running account S}|ea2  
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暂记帐||未定帐suspense account *zx;81X=  
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过期帐||延滞帐overdue account||pastdue account oDRNM^ gz  
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杂项帐户sundry account $pD^O!I)?  
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详细帐单||明细表detail account n b{8zo  
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呆帐bad account 2{%BQq>C  
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会计项目title of account f{vnZ|WD  
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会计薄||帐薄account-book &2 g1Oy~  
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营业报告书||损益计算表account of budiness||business report * 5j iC  
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借贷细帐||交验帐account rendered 18`?t_8g  
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明细帐account stated YlYTH_L>E  
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与…银行开立一户头to open an account with EBn7waBS  
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与…银行建立交易to keep account with eHv/3"Og  
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继续记帐to keep account T+gqu &9R  
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与…有交易to have an account with zIlQqyOQ8  
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作成会计帐||有往来帐项to make out an account with Iz  ,C!c  
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清算||清理债务to make up an account tW 9vo-{+  
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清洁帐目||与…停止交易to close ones account with mH;\z;lyK  
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结帐to close an account BCFvqhF7s  
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清理未付款to ask an account||to demand an account 2o6%P}C  
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结清差额to balance the account with [X;yJ$  
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清算to settle an account||to liquidate an account||to square an account 2y ,f  
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审查帐目||监查帐目to audit an account kJ{X5&,_  
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检查帐目to examine an account ss.wX~I  
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转入A的帐户to charge the amount to As account `cCsJm$V"  
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以计帐方式付款to pay on account [Jwo,?w  
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代理某人||为某人on ones account||on account of one 1d"g$i4e  
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为自己计算||独立帐目on ones own account 0p) #!$  
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由某人收益并负风险on ones account and risk||for ones account and risk FxW~Co  
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由某人负担for ones account||for account of one a~>+I~^K5q  
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按某人指示||列入某人帐户by order and for account of one \QGh@AQp"  
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列入5月份帐目for May account Y23- Im  
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编入某中帐项下to pass to the account of||to place to the account of @y]ek/  
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寄出清算书to send in an account||to send in render an account g(& huS  
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支票薄cheque book 4z%::?  
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支票陈票人cheque drawer $lVR6|n  
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持票人cheque holder /<C}v~r  
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不记名支票cheque to bearer||bearer cheque Jui:Ms
 
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记名支票||认人支票cheque to order L)(JaZy V5  
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到期支票antedated cheque N> 7sG(!'"  
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未到期支票postdated cheque L!;"73,&(8  
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保付支票certified cheque e'I/}J  
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未获兑现支票，退票returned cheque 4t 5i9+h  
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横线支票crossed cheque 2x5^kN7  
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普通横线general crossing dvAG}<  
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特别横线special crossing vmzc0J+3p  
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空白支票blank cheque LwlO)|E  
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失效支票，过期支票stale cheque PZ>(cvX&  
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普通支票open cheque a,|Hn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?6Wv["%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qRSoF04!R  
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支票换现金||兑现to cash a cheque {'Y()p3kl  
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清理票款to clear a cheque Mkh/+f4  
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保证兑现to certify a cheque 2"T b><^"  
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填写支票数额to fill up a cheque w\mTug  
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支票上划线to cross a cheque sib/~j  
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开发支票to make out a cheque o|u4C{j  
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签发支票，开立支票to draw a cheque||to issue a cheque ^q_wtuQ  
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透支支票to overdraw a cheque TMD\=8Na  
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背书支票to endorse a cheque fs yVu|G  
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请付票款||清付票款to pay a cheque||to honour a cheque @{UUB=}9  
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支票退票to dishonour a cheque b) x0;8<  
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拒付支票to refuse a cheque }D+ b`,  
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拒付支票to stop payment of a cheque JU;`c>8=)  
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提示要求付款to present for payment k q]E@tE*3  
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见票即付持票人payable to bearer }ng?Ar[  
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支付指定人payable to order */JYP +  
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已过期||无效out of date||stale ,\X!
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请给出票人R/D||refer to drawer h)fsLzn]Tf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fzw:[z:%  
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文字与数字不一致words and figures differ CshME\ /  
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支票 ^n<YO=|u  
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时间已过account closed AG}j'   
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更改处应加盖印章alterations require initials ykJ+LS{+  
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时间已过effects not cleared &4KUXn[F  
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停止付款payment stopped
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支票毁损cheque mutilated .)+c01  
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汇款||寄钱to remit||to send money 2Sa{=x N)  
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寄票供取款||支票支付to send a cheque for payment +>1?ck  
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寄款人a remitter sRZ<c  
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收款人a remittee j!!s>7IZ  
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国外汇票foreign Bill >g>r_0.  
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国内汇票inland Bill ~!2fUewEu  
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跟单汇票documentary bill ebJTrh<{  
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空头汇票accommodation bill $.
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原始汇票original bill k'|
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改写||换新票据renewed bill ,9jk<)m]L  
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即期汇票sight bill||bill on demand X>uLGr>  
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…days after date||…days after date…日后付款 ;>6~}lMgJ  
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…months after date||…months after date…月后付款 3b0|7@
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见票后…日付款…days after sight||…days sight Hc >yZ:c;  
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见票后…月付款…months after sight||…months sight 1,OkuyXy!>  
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同组票据set of bills 11#b%dT  
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单张汇票sola of exchange||sole of exchange V3cKdlu Na  
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远期汇票usance bill||bill at usance aN*{ nW  
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长期汇票long bill aj1,h)P  
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短期汇票short bill &v;fK$=2C  
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逾期汇票overdue bill B?^~1Ua9Zv  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） a]5y CBm  
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邮汇postal order||postal note （Am.）||post office order||money order Qt>kythi  
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本票promissory note （P/N） k%Tp9x$  
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押汇负责书||押汇保证书letter of hypothecation $vO<v<I'Gb  
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副保||抵押品||付属担保物collateral security *$R9'Yo}F  
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担保书trust receipt||letter of indemnity ZQ` 4'|"  
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承兑||认付acceptance kiyKL:6D|  
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单张承兑general acceptance KTmwkZcfYD  
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有条件承兑qualified acceptance WEG!;XZ  
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附条件认付conditional acceptance v)|a}5={  
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部分认付partial acceptance   'ta&qp