[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。   &Z.zem?n  
会计报表statement of account bv%A;  
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往来帐目account current U2lDTRt  
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现在往来帐||存款额current accout
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销货帐account sales @TvoCDeI  
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共同计算帐项joint account J:N4F.o&K  
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未决帐项outstanding account jkN-(v(T  
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贷方帐项credit account||creditor account JfrPK/Vn  
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借方帐项debit account||debtor account Q#,j,h
 
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应付帐||应付未付帐account payable 'K"7Tex  
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应收帐||应收未收帐account receivable kOQq
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新交易||新帐new account @S-p[u  
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未决帐||老帐old account `akbzHOM  
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现金帐cash account JyfWy  
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流水帐running account FTA[O.tiG  
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暂记帐||未定帐suspense account >o#^)LN  
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过期帐||延滞帐overdue account||pastdue account %"1*,g{  
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杂项帐户sundry account }'FNGn.~#  
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详细帐单||明细表detail account */kX|Sur  
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呆帐bad account ,z*-93H1  
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会计项目title of account RyxEZ7dC<y  
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会计薄||帐薄account-book 1e0O-aT#Q  
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营业报告书||损益计算表account of budiness||business report 77:s=)   
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借贷细帐||交验帐account rendered R m{\ R  
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明细帐account stated vfh0aW-O  
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与…银行开立一户头to open an account with Gob;dku  
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与…银行建立交易to keep account with ddR_+B*H  
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继续记帐to keep account qlUw;{;p  
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与…有交易to have an account with V!'N:je  
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作成会计帐||有往来帐项to make out an account with K{ s=k/h  
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清算||清理债务to make up an account pearf2F  
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清洁帐目||与…停止交易to close ones account with [ imC21U  
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结帐to close an account %^L:K5V  
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清理未付款to ask an account||to demand an account /S]W<8d  
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结清差额to balance the account with G-U%  
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清算to settle an account||to liquidate an account||to square an account 6~b~[gA  
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审查帐目||监查帐目to audit an account n'/w(o$&  
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检查帐目to examine an account Lw=.LN  
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转入A的帐户to charge the amount to As account \/jr0):  
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以计帐方式付款to pay on account rK*s/mX <  
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代理某人||为某人on ones account||on account of one K\&A}R  
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为自己计算||独立帐目on ones own account j.$#10*:  
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由某人收益并负风险on ones account and risk||for ones account and risk JMu|$"o&{  
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由某人负担for ones account||for account of one ,ZcW +!  
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按某人指示||列入某人帐户by order and for account of one 5y! 4ny_  
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列入5月份帐目for May account { p {a0*$5  
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编入某中帐项下to pass to the account of||to place to the account of v*5n$UFV  
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寄出清算书to send in an account||to send in render an account 9+.0ZP?  
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支票薄cheque book o)KF+[^  
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支票陈票人cheque drawer gZgb-$b  

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持票人cheque holder 4VPL -":6  
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不记名支票cheque to bearer||bearer cheque D;)Tm|XizW  
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记名支票||认人支票cheque to order \`o+Le+%  
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到期支票antedated cheque $78fR8|r-  
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未到期支票postdated cheque XJsHy_6  
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保付支票certified cheque d<. hkNN  
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未获兑现支票，退票returned cheque %(Sy XZ  
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横线支票crossed cheque < i*v  
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普通横线general crossing S*],18z?  
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特别横线special crossing eIK8J,-  
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空白支票blank cheque ZO{uG(u  
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失效支票，过期支票stale cheque |Y"q. n77  
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普通支票open cheque $[5ihV$u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s/UIo^m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jFpXTy[>  
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支票换现金||兑现to cash a cheque mb~w .~%  
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清理票款to clear a cheque pa Uh+"y>  
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保证兑现to certify a cheque |1X^@  
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填写支票数额to fill up a cheque N_
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支票上划线to cross a cheque .5|AX6p+^  
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开发支票to make out a cheque S:/;|D
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签发支票，开立支票to draw a cheque||to issue a cheque nzE4P3 C+  
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透支支票to overdraw a cheque `DIIJ<;g  
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背书支票to endorse a cheque VI0^Zq!6R  
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请付票款||清付票款to pay a cheque||to honour a cheque cOcF 
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支票退票to dishonour a cheque &H$ 3`"p5u  
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拒付支票to refuse a cheque S-WD?BFC  
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拒付支票to stop payment of a cheque D% }?l  
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提示要求付款to present for payment K@Q_q/(%;  
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见票即付持票人payable to bearer -v.\CtpHv  
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支付指定人payable to order LvgNdVJDP|  
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已过期||无效out of date||stale {j@ S <PD  
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请给出票人R/D||refer to drawer <h:>:%#k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P1)f-:;  
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文字与数字不一致words and figures differ 4wh_iO  
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支票 ?rID fEvV  
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时间已过account closed A]"$O&l  
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更改处应加盖印章alterations require initials Yn4c6K  
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时间已过effects not cleared gXN#<g,:^  
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停止付款payment stopped #mwV66'
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支票毁损cheque mutilated S'M=
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汇款||寄钱to remit||to send money E6a$c`H@?  
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寄票供取款||支票支付to send a cheque for payment H?98 ^y7  
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寄款人a remitter #k2&2W=x  

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收款人a remittee E
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国外汇票foreign Bill 6*,'A|t?y  
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国内汇票inland Bill jv7-i'I@  
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跟单汇票documentary bill ].53t"*  
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空头汇票accommodation bill W 5,e;4/hL  
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原始汇票original bill WNSf$D{p  
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改写||换新票据renewed bill ]oB-qfbH  
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即期汇票sight bill||bill on demand pQ%~u3  
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…days after date||…days after date…日后付款 OAPR wOQ^=  
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…months after date||…months after date…月后付款 N,U<.{T=A  
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见票后…日付款…days after sight||…days sight Q\>9PKK  
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见票后…月付款…months after sight||…months sight '>dsROB->  
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同组票据set of bills Ny|2Fcs  
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单张汇票sola of exchange||sole of exchange ,)%al76E  
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远期汇票usance bill||bill at usance dqwCyYC  
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长期汇票long bill 0<f\bY02  
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短期汇票short bill r;:5P%:  
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逾期汇票overdue bill LASR *  
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宽限日期days of grace b0W~*s [4  
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电汇telegraphic transfer （T.T） AQX~do\A  
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邮汇postal order||postal note （Am.）||post office order||money order .48Csc-  
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本票promissory note （P/N） ["4sCB@Tr  
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押汇负责书||押汇保证书letter of hypothecation U~{fbS3,  
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副保||抵押品||付属担保物collateral security 6J
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担保书trust receipt||letter of indemnity RmXC ^VQ  
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承兑||认付acceptance :e9}k5kdk  
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单张承兑general acceptance xw?Mc{w  
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有条件承兑qualified acceptance SplE Y!.k  
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附条件认付conditional acceptance (r8R b*OP  
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部分认付partial acceptance  
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