[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。   }.<%46_Z-  
会计报表statement of account sa%2,e'  
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往来帐目account current X0X!:gX  
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现在往来帐||存款额current accout cGw*edgp6  
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销货帐account sales c43"o  
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共同计算帐项joint account U!sv6=(y@  
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未决帐项outstanding account {q2H_H
  
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贷方帐项credit account||creditor account tk5B b`a  
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借方帐项debit account||debtor account WY%LeC!t  
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应付帐||应付未付帐account payable 6N >ksqo8%  
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应收帐||应收未收帐account receivable <Tr_,Ya{9  
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新交易||新帐new account 8Z>ZjNG  
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未决帐||老帐old account .Ev i  
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现金帐cash account G0$ 1"9u\w  
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流水帐running account `zAo IQ  
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暂记帐||未定帐suspense account F(/^??<5  
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过期帐||延滞帐overdue account||pastdue account & v=2u,]T  
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杂项帐户sundry account 94"R&
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详细帐单||明细表detail account >L?)f3_a  
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呆帐bad account >:5/V0;,  
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会计项目title of account <pRb#G"  
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会计薄||帐薄account-book HKx2QFB  
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营业报告书||损益计算表account of budiness||business report qR!SwG44+  
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借贷细帐||交验帐account rendered <9YRSE[Ed  
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明细帐account stated mZJ"e,AY  
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与…银行开立一户头to open an account with "z R+}  

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与…银行建立交易to keep account with 4dv+RRpGOv  
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继续记帐to keep account bTE%
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与…有交易to have an account with ^KhA\MzY  
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作成会计帐||有往来帐项to make out an account with &,2XrXiFu  
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清算||清理债务to make up an account Wcl@H @  
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清洁帐目||与…停止交易to close ones account with DG}t!  
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结帐to close an account R8Nr3M9 )  
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清理未付款to ask an account||to demand an account ~[e;{45V  
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结清差额to balance the account with T?{"T/  
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清算to settle an account||to liquidate an account||to square an account v^0D  
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审查帐目||监查帐目to audit an account BSYJ2  
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检查帐目to examine an account O{SP4|0JV  
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转入A的帐户to charge the amount to As account 5P-7"g ca  
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以计帐方式付款to pay on account cw|3W]  
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代理某人||为某人on ones account||on account of one ?-%Q [W  
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为自己计算||独立帐目on ones own account Q$_y +[  
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由某人收益并负风险on ones account and risk||for ones account and risk X)^eaw]Q0  
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由某人负担for ones account||for account of one s)C5u;3!  
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按某人指示||列入某人帐户by order and for account of one @i2"+_}*  
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列入5月份帐目for May account M|8vP53=q  
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编入某中帐项下to pass to the account of||to place to the account of 0x BO5[w,Y  
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寄出清算书to send in an account||to send in render an account /c2| *"@X  
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支票薄cheque book cG!\P :re  
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支票陈票人cheque drawer 4^uQB(}Z  
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持票人cheque holder xf2|9Tqt  
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不记名支票cheque to bearer||bearer cheque )+GwYt  
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记名支票||认人支票cheque to order
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到期支票antedated cheque ehTrjb3k  
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未到期支票postdated cheque TXL!5, X_  
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保付支票certified cheque bW-sTGjRD  
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未获兑现支票，退票returned cheque &9K ni/  
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横线支票crossed cheque %6.WGuO  
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普通横线general crossing P,J+'.@  
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特别横线special crossing 38mC+%iC  
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空白支票blank cheque fc&djd`FuX  
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失效支票，过期支票stale cheque $\+x7"pI  
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普通支票open cheque 9.%t9RM^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,!40\"A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -7KoR}Ck!  
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支票换现金||兑现to cash a cheque ..kFn!5(g  
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清理票款to clear a cheque _7z]zy@PC5  
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保证兑现to certify a cheque ;F|#m,2Q-  
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填写支票数额to fill up a cheque O/U?Wq  
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支票上划线to cross a cheque ;\v&4+3S  
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开发支票to make out a cheque 2-DG6\QX|  
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签发支票，开立支票to draw a cheque||to issue a cheque K&n-(m%  
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透支支票to overdraw a cheque :tbgX;tCs5  
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背书支票to endorse a cheque s1E 0atT  
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请付票款||清付票款to pay a cheque||to honour a cheque G pI4QzR  
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支票退票to dishonour a cheque Ge/K.]>i  
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拒付支票to refuse a cheque Y6&v&dA;  
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拒付支票to stop payment of a cheque 4b[bj").A  
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提示要求付款to present for payment Arg/g
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见票即付持票人payable to bearer aPzn4}~/_  
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支付指定人payable to order %'ah,2a%  
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已过期||无效out of date||stale ~CT]&({  
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请给出票人R/D||refer to drawer *ma w`1
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j
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文字与数字不一致words and figures differ OA*O =
 
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支票 _$
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时间已过account closed WI4<2u;  
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更改处应加盖印章alterations require initials {o5|(^l  
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时间已过effects not cleared ?).;cG:<  
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停止付款payment stopped sko7,&  
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支票毁损cheque mutilated %jzTQ+.%]^  
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汇款||寄钱to remit||to send money yuZLsH  
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寄票供取款||支票支付to send a cheque for payment _#sy  
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寄款人a remitter u9"yU:1keb  
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收款人a remittee G`
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国外汇票foreign Bill QEs$9a5TE  
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国内汇票inland Bill >BbX:  
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跟单汇票documentary bill D`JBK?~  
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空头汇票accommodation bill 5)RZJrN]  
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原始汇票original bill j+_fHADq  
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改写||换新票据renewed bill /A7( `l;6  
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即期汇票sight bill||bill on demand W'@ |ob  
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…days after date||…days after date…日后付款 AT"gRCU$4  
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…months after date||…months after date…月后付款 >s^$-  
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见票后…日付款…days after sight||…days sight R
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见票后…月付款…months after sight||…months sight @N Yl4N  
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同组票据set of bills x4^nT=?6_  
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单张汇票sola of exchange||sole of exchange cZh0\DyU  
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远期汇票usance bill||bill at usance uos8Mav{E  
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长期汇票long bill y74Q(  
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短期汇票short bill O*:87:I d  
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逾期汇票overdue bill /I7V\  
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宽限日期days of grace v}$Q  
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电汇telegraphic transfer （T.T） T~]~'+<Pi  
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邮汇postal order||postal note （Am.）||post office order||money order <j'K7We/tP  
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本票promissory note （P/N） _BewaI;w  
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押汇负责书||押汇保证书letter of hypothecation }3*<sxw7<  
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副保||抵押品||付属担保物collateral security *Dp&;,
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担保书trust receipt||letter of indemnity wiN0|h>,  
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承兑||认付acceptance s$#64"F  
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单张承兑general acceptance L~&S<5?  
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有条件承兑qualified acceptance x]7:MG$  
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附条件认付conditional acceptance ,kJ'_mq  
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部分认付partial acceptance   I$"Z\c8;