[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。   h
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会计报表statement of account >RL6 Jbo|  
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往来帐目account current Z!RRe ]"y  
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现在往来帐||存款额current accout COan)<Ku  
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销货帐account sales BV }(djx  
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共同计算帐项joint account 3<)@ll  
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未决帐项outstanding account *`g-gk  
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贷方帐项credit account||creditor account @q{:Oc^
 
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借方帐项debit account||debtor account x<{;1F,k3  
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应付帐||应付未付帐account payable K.V!@bPlw9  
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应收帐||应收未收帐account receivable +9 16ZPk  
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新交易||新帐new account wv7p,9Z[  
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未决帐||老帐old account i3M?D}(Bs  
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现金帐cash account _A;v
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流水帐running account To#E@Nw  
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暂记帐||未定帐suspense account (<]\,pP0_  
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过期帐||延滞帐overdue account||pastdue account e'k;
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杂项帐户sundry account 629~Uc6]  
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详细帐单||明细表detail account mHK@(D7X  
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呆帐bad account 2X qTyf<  
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会计项目title of account ou<S)_|Iu  
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会计薄||帐薄account-book 7af?E)}v  
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营业报告书||损益计算表account of budiness||business report .DgoOo%?"  
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借贷细帐||交验帐account rendered $l#v/(uFa  
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明细帐account stated C-s>1\I  
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与…银行开立一户头to open an account with Nj0-`j0E  
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与…银行建立交易to keep account with JfI aOhKs]  
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继续记帐to keep account ]*bAF^8i  
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与…有交易to have an account with [:AB$l*  
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作成会计帐||有往来帐项to make out an account with fUb1/-}  
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清算||清理债务to make up an account X}3P 1.n:  
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清洁帐目||与…停止交易to close ones account with /yLzDCKn  
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结帐to close an account 5){tBK|  
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清理未付款to ask an account||to demand an account y:qx5Mi  
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结清差额to balance the account with P;j&kuW|zL  
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清算to settle an account||to liquidate an account||to square an account LEWa6'0rq
 
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审查帐目||监查帐目to audit an account [}{w  
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检查帐目to examine an account `tX@8|  
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转入A的帐户to charge the amount to As account F|,6N/;!W  
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以计帐方式付款to pay on account Ft3I>=f{  
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代理某人||为某人on ones account||on account of one B#1:Y;Z  
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为自己计算||独立帐目on ones own account ooY\t +  
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由某人收益并负风险on ones account and risk||for ones account and risk kQy&I3  
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由某人负担for ones account||for account of one l"kxr96  
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按某人指示||列入某人帐户by order and for account of one {H+?z<BF<  
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列入5月份帐目for May account {$0&R$v3  
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编入某中帐项下to pass to the account of||to place to the account of \2j|=S6  
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寄出清算书to send in an account||to send in render an account Vg{Zv4+t  
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支票薄cheque book Z2#`}GI_m  
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支票陈票人cheque drawer ./7v",#*.'  
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持票人cheque holder 'PpZ/ry$  
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不记名支票cheque to bearer||bearer cheque qU-!7=}7  
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记名支票||认人支票cheque to order g_vm&~U/'  
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到期支票antedated cheque +I@cO&CY|  
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未到期支票postdated cheque =Dk7RKoHF  
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保付支票certified cheque ZdH1nX(Yh3  
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未获兑现支票，退票returned cheque ;& |qSa'  
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横线支票crossed cheque $;`I,k$0>~  
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普通横线general crossing :Q7mV%%  
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特别横线special crossing  iSiDSeW8  
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空白支票blank cheque F
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失效支票，过期支票stale cheque $r
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普通支票open cheque p3yU:q#A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _kN*e:t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3Aj*\e0t  
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支票换现金||兑现to cash a cheque KDT
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清理票款to clear a cheque > 0.W`j(s  
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保证兑现to certify a cheque "b,%8  
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填写支票数额to fill up a cheque 4["&O=:d  
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支票上划线to cross a cheque >NM\TLET~  
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开发支票to make out a cheque 2UadV_s+s  
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签发支票，开立支票to draw a cheque||to issue a cheque 2R.2D'4)`  
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透支支票to overdraw a cheque ||eAE)  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque OB^T q~i  
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支票退票to dishonour a cheque u8vuwbra!  
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拒付支票to refuse a cheque w4:\N U  
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拒付支票to stop payment of a cheque '0t-]NAc  
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提示要求付款to present for payment lU2c_4  
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见票即付持票人payable to bearer .dmi#%W  
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支付指定人payable to order 0$vj!-Mb^j  
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已过期||无效out of date||stale *cv}*D  
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请给出票人R/D||refer to drawer [=TCEU{"~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nCxAQ|P?  
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文字与数字不一致words and figures differ gn1(4 o  
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支票 `NNf&y)y  
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时间已过account closed l E# m]D  
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更改处应加盖印章alterations require initials ^ @=^;nB  
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时间已过effects not cleared E l&h;N  
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停止付款payment stopped o|8`>!hF  
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支票毁损cheque mutilated `s HuM*  
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汇款||寄钱to remit||to send money %!j:fJ()  
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寄票供取款||支票支付to send a cheque for payment M#j
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寄款人a remitter X
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收款人a remittee ] Uc`J8p,  
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国外汇票foreign Bill (Ye>Cp+]  
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国内汇票inland Bill !Jfs?Hy  
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跟单汇票documentary bill j5 wRGn3  
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空头汇票accommodation bill X=X\F@V:u  
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原始汇票original bill vR7HF*8  
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改写||换新票据renewed bill tx7~SUr  
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即期汇票sight bill||bill on demand wwd'0P`/  
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…days after date||…days after date…日后付款 uV6g[J  
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…months after date||…months after date…月后付款 mXWTm%'[  
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见票后…日付款…days after sight||…days sight {OMgd3%14  
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见票后…月付款…months after sight||…months sight 7hNb/O004  
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同组票据set of bills p QE)p  
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单张汇票sola of exchange||sole of exchange R""%F#4XJ2  
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远期汇票usance bill||bill at usance j}HFs0<L  
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长期汇票long bill &&8'0.M{  
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短期汇票short bill _cqy`p@"  
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逾期汇票overdue bill ^J=hrYGA  
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宽限日期days of grace $K}. +`vVO  
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电汇telegraphic transfer （T.T） '"YYj$> '  
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邮汇postal order||postal note （Am.）||post office order||money order XJ\hd,R   
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本票promissory note （P/N） $n=lsDnhQ  
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押汇负责书||押汇保证书letter of hypothecation x-m/SI]_N  
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副保||抵押品||付属担保物collateral security _GaJXWMbk  
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担保书trust receipt||letter of indemnity F4I6P  
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承兑||认付acceptance %e%7oqR?  
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单张承兑general acceptance 649 !=  
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有条件承兑qualified acceptance ,Qc.;4s-  
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附条件认付conditional acceptance d,#.E@Po  
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部分认付partial acceptance   [1Dm<G u@