[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。   2gNBPd)I  
会计报表statement of account 6 I>xd  

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往来帐目account current (,Zz&3 AV  
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现在往来帐||存款额current accout R&d_WB4w  
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销货帐account sales &Cn9 k3E\R  
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共同计算帐项joint account hwb(W?*  
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未决帐项outstanding account 4FP~+  
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贷方帐项credit account||creditor account EIl$"^-  
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借方帐项debit account||debtor account \/e*qu
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应付帐||应付未付帐account payable dzC&7 9$  
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应收帐||应收未收帐account receivable T"0)%k8lJ  
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新交易||新帐new account jH#^O;A  
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未决帐||老帐old account H<}Fk9  
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现金帐cash account Bv|9{:1%X}  
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流水帐running account Xcpm?
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暂记帐||未定帐suspense account ReGb.pf  
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过期帐||延滞帐overdue account||pastdue account <$Kv^Y*  
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杂项帐户sundry account ~;4k UJD  
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详细帐单||明细表detail account :[rKSA]@  
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呆帐bad account "jJ)hk5e  
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会计项目title of account !>);}J!e]  
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会计薄||帐薄account-book %{_ YJXpO  

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营业报告书||损益计算表account of budiness||business report .v&h>@'m  
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借贷细帐||交验帐account rendered 9>>}-;$  
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明细帐account stated 6EWB3.x19  
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与…银行开立一户头to open an account with #Kr.!uD  
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与…银行建立交易to keep account with O;sQPG,v  
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继续记帐to keep account GP'Y!cl  
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与…有交易to have an account with I,3!uogn  
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作成会计帐||有往来帐项to make out an account with  2:F  
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清算||清理债务to make up an account fMaNv6(  
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清洁帐目||与…停止交易to close ones account with *b_54X%3  
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结帐to close an account 8E[`H  
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清理未付款to ask an account||to demand an account 8m<<tv
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结清差额to balance the account with Ti'kn{ Zv  
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清算to settle an account||to liquidate an account||to square an account c<e\JJY5?  
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审查帐目||监查帐目to audit an account 7`!( 8  
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检查帐目to examine an account *, K \A  
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转入A的帐户to charge the amount to As account Ao$z)<d'  
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以计帐方式付款to pay on account He3zV\X[Z  
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代理某人||为某人on ones account||on account of one 'O9=*L)X  
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为自己计算||独立帐目on ones own account or`stBx  
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由某人收益并负风险on ones account and risk||for ones account and risk MX,0gap  
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由某人负担for ones account||for account of one sb.SpF>   
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按某人指示||列入某人帐户by order and for account of one *DzPkaYD>  
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列入5月份帐目for May account @8yFM%  
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编入某中帐项下to pass to the account of||to place to the account of va2A@
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寄出清算书to send in an account||to send in render an account ;NeEgqW"
 
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支票薄cheque book d2yHfl] 3  
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支票陈票人cheque drawer ABmDSV5i  
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持票人cheque holder HWOs@!cL  
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不记名支票cheque to bearer||bearer cheque BM~niW;k  

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记名支票||认人支票cheque to order wNhR(M7  
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到期支票antedated cheque C?|3\@7  
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未到期支票postdated cheque NVWeJ+w  
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保付支票certified cheque | 8Egw-f  
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未获兑现支票，退票returned cheque "`*a)'.'^c  
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横线支票crossed cheque [*{\R`M  
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普通横线general crossing X+E\]X2  
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特别横线special crossing <*Kh=v  
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空白支票blank cheque UtBlP+bE?y  
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失效支票，过期支票stale cheque ngY+Ym  
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普通支票open cheque H(G^O&ppdB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VXc+Wm*W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PVD ~W)0m*  
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支票换现金||兑现to cash a cheque  !` M;#  
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清理票款to clear a cheque ,v}?{pc  
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保证兑现to certify a cheque U!\2K~  
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填写支票数额to fill up a cheque :(l $^ M  
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支票上划线to cross a cheque W%>i$:Qq  
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开发支票to make out a cheque c:ll
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签发支票，开立支票to draw a cheque||to issue a cheque &SjHrOG?  
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透支支票to overdraw a cheque _(oP{wgB  
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背书支票to endorse a cheque <G~}N  
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请付票款||清付票款to pay a cheque||to honour a cheque ^)f{q)to  
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支票退票to dishonour a cheque M5GY>3P$c  
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拒付支票to refuse a cheque +Lm3vj_N  
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拒付支票to stop payment of a cheque 8K\'Z  
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提示要求付款to present for payment m:)Z6  
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见票即付持票人payable to bearer Y{B9`Z  
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支付指定人payable to order dB@Wn!Y  
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已过期||无效out of date||stale XR*Q|4  
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请给出票人R/D||refer to drawer Y,k(#=wg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "pt+Fe|@c;  
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文字与数字不一致words and figures differ Ne3R.g9;Z  
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支票 q`XW5VV{K  
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时间已过account closed <0CzB"Ap  

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更改处应加盖印章alterations require initials ,eR8~(`=  
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时间已过effects not cleared [+;qWfs B  
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停止付款payment stopped dd]?9  
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支票毁损cheque mutilated 9Gca6e3  
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汇款||寄钱to remit||to send money Mi ; glm  
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寄票供取款||支票支付to send a cheque for payment SyO79e*t  
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寄款人a remitter 2jl)mL  
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收款人a remittee IS BV%^la|  
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国外汇票foreign Bill X eoJ$PfT  
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国内汇票inland Bill 1S0pd-i  
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跟单汇票documentary bill X<]qU3k5  
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空头汇票accommodation bill #D*r]M  
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原始汇票original bill [BM*oEFPB*  
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改写||换新票据renewed bill ,Q/Ac{C  
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即期汇票sight bill||bill on demand 9b;A1gu  
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…days after date||…days after date…日后付款 'Z&;uv,l  
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…months after date||…months after date…月后付款 (\a6H2z8l  
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见票后…日付款…days after sight||…days sight ~D[?$`x:  
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见票后…月付款…months after sight||…months sight }fR,5|~X  
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同组票据set of bills b;GD/UI  
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单张汇票sola of exchange||sole of exchange BZv+H=b  
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远期汇票usance bill||bill at usance wJ<Oo@snm  
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长期汇票long bill C1EtoOv K  
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短期汇票short bill US [dkbKo  
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逾期汇票overdue bill {nT^tAha  
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宽限日期days of grace s@hRqGd:  
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电汇telegraphic transfer （T.T） hwN?/5  
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邮汇postal order||postal note （Am.）||post office order||money order S& #U!#@  
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本票promissory note （P/N） E{^XlY  
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押汇负责书||押汇保证书letter of hypothecation &!aAO(g  
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副保||抵押品||付属担保物collateral security [.hyZ}B  
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担保书trust receipt||letter of indemnity '0y9M XRT  
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承兑||认付acceptance %>-@K|:gS  
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单张承兑general acceptance b"!Q2S~  
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有条件承兑qualified acceptance XNQAi (!GS  
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附条件认付conditional acceptance `(A5f71MfM  
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部分认付partial acceptance   OpM(j&