[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。   )wb&kug-  
会计报表statement of account XD8Q2un  
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往来帐目account current M/LC:,  
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现在往来帐||存款额current accout tYzpL  
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销货帐account sales of<(4<T  
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共同计算帐项joint account 0<$t9:dq  
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未决帐项outstanding account 7@u:F?c  
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贷方帐项credit account||creditor account 0w9[Z  
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借方帐项debit account||debtor account 'p> *4}  
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应付帐||应付未付帐account payable {[Z}<#n)  
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应收帐||应收未收帐account receivable 4lsg%b6_%,  
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新交易||新帐new account +-d)/h.7  
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未决帐||老帐old account >og- jz  
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现金帐cash account M.h8Kr!.  
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流水帐running account ?o883!&v  

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暂记帐||未定帐suspense account JV_V2L1Ut  
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过期帐||延滞帐overdue account||pastdue account ^f_4w|u,+  
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杂项帐户sundry account na-mh E,H  
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详细帐单||明细表detail account 2/4,iu(T`c  
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呆帐bad account ]O1}q!s   
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会计项目title of account *Iir/6myM  
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会计薄||帐薄account-book R^ &nBwp  
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营业报告书||损益计算表account of budiness||business report NU{ `eM  
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借贷细帐||交验帐account rendered zd-qQ.j0  
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明细帐account stated 5ON\Ve_H  
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与…银行开立一户头to open an account with ?@LqrKj11  
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与…银行建立交易to keep account with q[Ed6FM$~  
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继续记帐to keep account `iT{H]po  
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与…有交易to have an account with eGr;PaG  
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作成会计帐||有往来帐项to make out an account with G}8Zkz@+  
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清算||清理债务to make up an account I`-N]sf^  

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清洁帐目||与…停止交易to close ones account with Ap)[;_9BD  
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结帐to close an account <)am]+Lswy  
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清理未付款to ask an account||to demand an account HJ^SqSm  
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结清差额to balance the account with Ww)p&don  
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清算to settle an account||to liquidate an account||to square an account <g3)!VR^q  
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审查帐目||监查帐目to audit an account CaE1h9  
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检查帐目to examine an account ~d z,eB  
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转入A的帐户to charge the amount to As account ~4^~w#R  
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以计帐方式付款to pay on account [Rxb
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代理某人||为某人on ones account||on account of one K6d2}!5  
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为自己计算||独立帐目on ones own account }N,$4h9Dj  
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由某人收益并负风险on ones account and risk||for ones account and risk :tf'Gw6v  
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由某人负担for ones account||for account of one q"9 2][}  
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按某人指示||列入某人帐户by order and for account of one $H8B%rT]  
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列入5月份帐目for May account f"RS,]  
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编入某中帐项下to pass to the account of||to place to the account of W"n0x8~sV  
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寄出清算书to send in an account||to send in render an account 8}K^o>J&K  
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支票薄cheque book G_]zymXQ  
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支票陈票人cheque drawer hN^,'O  
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持票人cheque holder 6UKZ0~R  
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不记名支票cheque to bearer||bearer cheque g{^~g  
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记名支票||认人支票cheque to order jS ?#c+9  
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到期支票antedated cheque B~B,L*kC2  
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未到期支票postdated cheque UC_o;  
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保付支票certified cheque GL%)s?   
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未获兑现支票，退票returned cheque 5PsjGvm.%  
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横线支票crossed cheque D"gv:RojD  
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普通横线general crossing g/frg(KF  
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特别横线special crossing 10Q!-K),p  
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空白支票blank cheque x2TE[#><  
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失效支票，过期支票stale cheque P%ThW9^vnj  
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普通支票open cheque 39 MOqVc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^q`RaX)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9kwiG7V1  
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支票换现金||兑现to cash a cheque ej7L-~lxQ  
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清理票款to clear a cheque gLY15v4?  
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保证兑现to certify a cheque z`eMb  
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填写支票数额to fill up a cheque [:}"MdU'  
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支票上划线to cross a cheque Sn^M[}we  
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开发支票to make out a cheque 7F_N{avr  
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签发支票，开立支票to draw a cheque||to issue a cheque |DP q~l(d  
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透支支票to overdraw a cheque PRNq8nmxC  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque =;F7h @:  
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支票退票to dishonour a cheque aR'~=t&;z1  
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拒付支票to refuse a cheque :h/v"2uDN  
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拒付支票to stop payment of a cheque NB86+2stu  
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提示要求付款to present for payment Z c#Jb  
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见票即付持票人payable to bearer 2$VSH&  

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支付指定人payable to order %`\Qtsape  
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已过期||无效out of date||stale oIMS >&  
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请给出票人R/D||refer to drawer 1CM8P3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .3@Pz]\M#>  
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文字与数字不一致words and figures differ IG2z3(j  
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支票 ;XlCd[J<  
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时间已过account closed '?fGI
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更改处应加盖印章alterations require initials 'YYT1H)  
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时间已过effects not cleared e eyZ$n  
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停止付款payment stopped &_j<!3*  
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支票毁损cheque mutilated ]=/? Ooh  
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汇款||寄钱to remit||to send money *KU:D Y{  
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寄票供取款||支票支付to send a cheque for payment ?[WUix;  
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寄款人a remitter D4
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收款人a remittee RQ#9[6w!v  
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国外汇票foreign Bill Fta=yH}  
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国内汇票inland Bill vNZ"x)?  
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跟单汇票documentary bill oL!C(\ER
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空头汇票accommodation bill .R@XstQ  
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原始汇票original bill ,Hp7`I>/  
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改写||换新票据renewed bill )2u_c=  
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即期汇票sight bill||bill on demand O>" |5wj  
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…days after date||…days after date…日后付款 J$`5KbT3  
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…months after date||…months after date…月后付款 Ty3.u9c4  
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见票后…日付款…days after sight||…days sight 6.|[;> Km  
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见票后…月付款…months after sight||…months sight 7dR]$~+*e  
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同组票据set of bills a?X @ D<.;  
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单张汇票sola of exchange||sole of exchange EK\xc'6M  
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远期汇票usance bill||bill at usance C[><m2T  
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长期汇票long bill FB3}M)G>M  
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短期汇票short bill
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逾期汇票overdue bill Sb}=j;F  
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宽限日期days of grace f7;<jj;w7  
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电汇telegraphic transfer （T.T） jZiz 0[  
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邮汇postal order||postal note （Am.）||post office order||money order YU\k D
  
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本票promissory note （P/N） nW oh(a  
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押汇负责书||押汇保证书letter of hypothecation bYr*rEcA  
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副保||抵押品||付属担保物collateral security 2G_]Y8  
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担保书trust receipt||letter of indemnity B`)bo}h  
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承兑||认付acceptance ,vAcri 97  
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单张承兑general acceptance }]=@Y/p  
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有条件承兑qualified acceptance RYd I$&]  
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附条件认付conditional acceptance 7`&6l+S|  
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部分认付partial acceptance   g{f7} gTG