[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。   F}ATY!  
会计报表statement of account W/>a 1  
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往来帐目account current c&',#.9  
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现在往来帐||存款额current accout a(]&H "  
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销货帐account sales xw 43P.  
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共同计算帐项joint account v7wyQx+Q  
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未决帐项outstanding account VPYLDg.'  
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贷方帐项credit account||creditor account x,25ROaHY  
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借方帐项debit account||debtor account K}re{y  
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应付帐||应付未付帐account payable A&t8C8,  
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应收帐||应收未收帐account receivable
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新交易||新帐new account C`i#7zsH  
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未决帐||老帐old account M11\Di1  
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现金帐cash account *mp:#'  
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流水帐running account auK9wQ%\  
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暂记帐||未定帐suspense account p]RQ-0  
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过期帐||延滞帐overdue account||pastdue account :VlA2Ih&q  
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杂项帐户sundry account 7@<.~*Bl6  
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详细帐单||明细表detail account 5`p9Xo>)yW  
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呆帐bad account 5HOl~E  
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会计项目title of account ]?VVwft  
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会计薄||帐薄account-book GO"|^W  
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营业报告书||损益计算表account of budiness||business report $f3IO# N  
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借贷细帐||交验帐account rendered I9qZE =i  
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明细帐account stated gDU!dT  
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与…银行开立一户头to open an account with Yt#; +*d5  
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与…银行建立交易to keep account with GLO3v. n;  
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继续记帐to keep account &233QRYM  
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与…有交易to have an account with ;iiCay37F  
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作成会计帐||有往来帐项to make out an account with P0}B&B/a:  
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清算||清理债务to make up an account 1+*sEIC"  
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清洁帐目||与…停止交易to close ones account with bss2<mqlH  
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结帐to close an account /HRKw D  
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清理未付款to ask an account||to demand an account 5 I_ :7$8  
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结清差额to balance the account with 7~P2q/2E>  
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清算to settle an account||to liquidate an account||to square an account crv#IC2  
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审查帐目||监查帐目to audit an account LujLC&S  
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检查帐目to examine an account [j/|)cj  
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转入A的帐户to charge the amount to As account H(;@7dh  
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以计帐方式付款to pay on account [4#HuO@h  
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代理某人||为某人on ones account||on account of one 6V$ )ym*F  
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为自己计算||独立帐目on ones own account +#wVe  
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由某人收益并负风险on ones account and risk||for ones account and risk I<RARB-j  
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由某人负担for ones account||for account of one ]a/d
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按某人指示||列入某人帐户by order and for account of one ?J2A.x5`a  
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列入5月份帐目for May account k(RKAFjY  
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编入某中帐项下to pass to the account of||to place to the account of vmNo~clt\  
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寄出清算书to send in an account||to send in render an account j)8$hK/e0.  
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支票薄cheque book x7e0&  
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支票陈票人cheque drawer *J^FV^E``  
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持票人cheque holder *PlKl_nP6  
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不记名支票cheque to bearer||bearer cheque >!Y#2]@}o  
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记名支票||认人支票cheque to order f%n ;Z}=  
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到期支票antedated cheque au1 9Q*r9  
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未到期支票postdated cheque g:~q&b[q6  
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保付支票certified cheque >q?{'#i /  
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未获兑现支票，退票returned cheque 2sgp$r  
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横线支票crossed cheque ?{ \7th37  
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普通横线general crossing D&K9!z"]  
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特别横线special crossing W\0u[IV.x  
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空白支票blank cheque 9MJ:]F5+  
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失效支票，过期支票stale cheque x]hG2on!  
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普通支票open cheque _ qOynW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I4ZbMnO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1x / R  
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支票换现金||兑现to cash a cheque Z s|*+[  
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清理票款to clear a cheque T^+K`U  
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保证兑现to certify a cheque `B8`<3k/(  
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填写支票数额to fill up a cheque ??#EG{{  
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支票上划线to cross a cheque .!2 u#A  
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开发支票to make out a cheque wr:-n   
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签发支票，开立支票to draw a cheque||to issue a cheque E)
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透支支票to overdraw a cheque j+lcj&V#  
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背书支票to endorse a cheque 1B 0[dK2N  
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请付票款||清付票款to pay a cheque||to honour a cheque +>Y]1IlI  
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支票退票to dishonour a cheque ?vik2RW  
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拒付支票to refuse a cheque d[H`Fe6h  
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拒付支票to stop payment of a cheque 8{&.[SC7  
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提示要求付款to present for payment J-klpr#  
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见票即付持票人payable to bearer HYJEz2RF  
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支付指定人payable to order qsQTJlq)  
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已过期||无效out of date||stale RO[X#c  
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请给出票人R/D||refer to drawer TOvsW<cM
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i8*(J-M  
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文字与数字不一致words and figures differ +t]Ge >S  
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支票 x.I?)x!C'  
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时间已过account closed 'RQEktm  
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更改处应加盖印章alterations require initials -_
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停止付款payment stopped NR^3 1&}It  
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支票毁损cheque mutilated S} &1_I  
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汇款||寄钱to remit||to send money h6:|RGF  
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寄票供取款||支票支付to send a cheque for payment 1_@vxi~aW_  
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寄款人a remitter >5t]Zlb`  
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收款人a remittee pA\"Xe&  
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国外汇票foreign Bill u*T#? W?  
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国内汇票inland Bill rFW,x_*_vP  
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跟单汇票documentary bill zRm@ |IT  
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空头汇票accommodation bill X09i+/ICK  
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原始汇票original bill ^W0eRT  
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改写||换新票据renewed bill P#,g5  
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即期汇票sight bill||bill on demand e8)8QmB{o  
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…days after date||…days after date…日后付款 $KsB'BZy  
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…months after date||…months after date…月后付款 +"VXw2R_e  
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见票后…日付款…days after sight||…days sight xHlO~:Lc  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills \*30E<;C_  
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单张汇票sola of exchange||sole of exchange 2
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远期汇票usance bill||bill at usance Ots]y  
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长期汇票long bill 3/CKy##r%]  
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短期汇票short bill E<tJ8&IGk  
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逾期汇票overdue bill +wm%`N;v<  
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宽限日期days of grace mz3Dt>  
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电汇telegraphic transfer （T.T） u
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邮汇postal order||postal note （Am.）||post office order||money order <!PbD  
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本票promissory note （P/N） 4X$|jGQ\  
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押汇负责书||押汇保证书letter of hypothecation 1oL3y;>iL  
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副保||抵押品||付属担保物collateral security A{ . A1  
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担保书trust receipt||letter of indemnity 9+I/b l4  
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承兑||认付acceptance $SdpF-'  
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单张承兑general acceptance T<o8lL  
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有条件承兑qualified acceptance Er<!8;{?  
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附条件认付conditional acceptance |eP5iy wg  
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部分认付partial acceptance   aJ J 6 3aJ