[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。   (>x4X@b  
会计报表statement of account 3hOiHO ;  
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往来帐目account current (
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现在往来帐||存款额current accout r=<Oy1m/  
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销货帐account sales 9Xt5{\PJ  
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共同计算帐项joint account @vd
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未决帐项outstanding account aA?Uf~ "t  
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贷方帐项credit account||creditor account eAh~`  
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借方帐项debit account||debtor account C?jk#T  
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应付帐||应付未付帐account payable 9MQ!5Zn  
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应收帐||应收未收帐account receivable h+)XLs  
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新交易||新帐new account 2Fk4jHj  
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未决帐||老帐old account ru#,pJ=O(  
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现金帐cash account LpwjP4vWJ  
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流水帐running account S B2R  
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暂记帐||未定帐suspense account L?_'OwaY  
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过期帐||延滞帐overdue account||pastdue account !C13E lf  
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杂项帐户sundry account /4Ud6gscf  
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详细帐单||明细表detail account |^l17veA@  
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呆帐bad account xF4S  
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会计项目title of account 1eod;^AP9  
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会计薄||帐薄account-book )W,tL*9[  
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营业报告书||损益计算表account of budiness||business report N{b;kiZq  
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借贷细帐||交验帐account rendered o2'^MxKb T  
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明细帐account stated {3)^$F=T  
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与…银行开立一户头to open an account with _;zIH5 H  
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与…银行建立交易to keep account with tBB\^xq:  
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继续记帐to keep account rjaG{ i  
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与…有交易to have an account with 0&
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作成会计帐||有往来帐项to make out an account with tNb L)  
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清算||清理债务to make up an account ABG>W>H-S  
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清洁帐目||与…停止交易to close ones account with Au"7w=G`f  
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结帐to close an account Z*Lv!6WS  
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清理未付款to ask an account||to demand an account .dw;b~p  
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结清差额to balance the account with IEj=pI  
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清算to settle an account||to liquidate an account||to square an account x7!YA>  
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审查帐目||监查帐目to audit an account ,!I'0x1OR  
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检查帐目to examine an account LVAnZ'h/|  
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转入A的帐户to charge the amount to As account k<.VR"I p  
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以计帐方式付款to pay on account y0b FzR9  
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代理某人||为某人on ones account||on account of one cuUl r  
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为自己计算||独立帐目on ones own account O ]Stf7]%;  
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由某人收益并负风险on ones account and risk||for ones account and risk c ;@k\6  
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由某人负担for ones account||for account of one :d`8:gv?  
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按某人指示||列入某人帐户by order and for account of one F3,djZq  
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列入5月份帐目for May account d*(wU>J '  
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编入某中帐项下to pass to the account of||to place to the account of a8[Q1Fa4|  
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寄出清算书to send in an account||to send in render an account mzoNXf:x  
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支票薄cheque book `h+1u`FJ  
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支票陈票人cheque drawer |Je+y;P7  
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持票人cheque holder $h|rd+},  
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不记名支票cheque to bearer||bearer cheque ~RS^Opoa  
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记名支票||认人支票cheque to order B,dHhwO*l  
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到期支票antedated cheque 9v2(cpZ  
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未到期支票postdated cheque D;l)&"|r?  
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保付支票certified cheque LbeMP  
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未获兑现支票，退票returned cheque T'TxC)  
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横线支票crossed cheque  xedbr  
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普通横线general crossing 1wqsGad +;  
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特别横线special crossing B!hrr  
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空白支票blank cheque Ass8c]H@  
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失效支票，过期支票stale cheque p,=:Ff}~  
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普通支票open cheque X^#.4:>.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ({cgak  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c?0uv2*Yh  
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支票换现金||兑现to cash a cheque Dk|<&uVV  
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清理票款to clear a cheque Y.?|[x0Wh  
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保证兑现to certify a cheque <ZJ>jZV0*  
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填写支票数额to fill up a cheque H{x}gBQ  
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支票上划线to cross a cheque YE5v~2  
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开发支票to make out a cheque Jug1Va<^c  
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签发支票，开立支票to draw a cheque||to issue a cheque U<eVLfSij  
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透支支票to overdraw a cheque C9Fc(Y?_  
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背书支票to endorse a cheque f9D7T|J?10  
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请付票款||清付票款to pay a cheque||to honour a cheque ;4F[*VF!w  
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支票退票to dishonour a cheque K;-:C9@  
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拒付支票to refuse a cheque [}lv!KmzW  
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拒付支票to stop payment of a cheque nA
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提示要求付款to present for payment /D8cJgH-  
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见票即付持票人payable to bearer `M4;aN  
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支付指定人payable to order $F G4wA  
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已过期||无效out of date||stale N~M:+\  
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请给出票人R/D||refer to drawer %DPtK)X1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S~/iHXm  
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文字与数字不一致words and figures differ 9KXp0Q?-$  
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支票 5/P?@`/eT  
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时间已过account closed 4ItXZo  
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更改处应加盖印章alterations require initials yg\A&0I  
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时间已过effects not cleared OIewG5O  
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停止付款payment stopped sL&u%7>Re  
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支票毁损cheque mutilated mH8s'F  
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汇款||寄钱to remit||to send money ]L&_R^  
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寄票供取款||支票支付to send a cheque for payment rSEJ2%iF*  
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寄款人a remitter ?xG #4P<C=  
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收款人a remittee 5SKu\H\  
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国外汇票foreign Bill zzW^AvR  
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国内汇票inland Bill L$ ON=$q5  
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跟单汇票documentary bill 4l3N#U0Q  
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空头汇票accommodation bill T!*7G:\f"  
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原始汇票original bill .#}SK!"B  
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改写||换新票据renewed bill <w:fR|O  
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即期汇票sight bill||bill on demand 1R:h$*-z  
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…days after date||…days after date…日后付款 jBB<{VV|  
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…months after date||…months after date…月后付款 J{1O\i  
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见票后…日付款…days after sight||…days sight hQ\]vp7V  
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见票后…月付款…months after sight||…months sight <l6CtK@  
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同组票据set of bills -^Lj~O  
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单张汇票sola of exchange||sole of exchange D\TL6"wo  
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远期汇票usance bill||bill at usance J|b1 K]  
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长期汇票long bill L\B+j+~  
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短期汇票short bill b9vKux  
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逾期汇票overdue bill ^aC[ZP:  
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宽限日期days of grace r({(;  
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电汇telegraphic transfer （T.T） ~<eiWDf  
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邮汇postal order||postal note （Am.）||post office order||money order q@\D5F% >  
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本票promissory note （P/N） %iGME%oXr  

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押汇负责书||押汇保证书letter of hypothecation +j<Nu)0iY  
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副保||抵押品||付属担保物collateral security @fY!@xSf  
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担保书trust receipt||letter of indemnity S38D cWIw  
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承兑||认付acceptance [W2p}4(  
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单张承兑general acceptance wF%XM _M  
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有条件承兑qualified acceptance &&m%=i.qK  
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附条件认付conditional acceptance "NJ!A  
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部分认付partial acceptance   ,og@}gOMB