[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。  
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会计报表statement of account h?\2_s  
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往来帐目account current mxwdugr`  
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现在往来帐||存款额current accout {mE! Vf  
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销货帐account sales A CNfS9M_w  
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共同计算帐项joint account 4aZCFdc  
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未决帐项outstanding account *.y'(tj[  
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贷方帐项credit account||creditor account )&W|QH=AI  
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借方帐项debit account||debtor account HOYq?40.R  
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应付帐||应付未付帐account payable /rF 8@ l  
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应收帐||应收未收帐account receivable l^ 4OC
 
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新交易||新帐new account FuP}Kec  
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现金帐cash account `!c,y~r[  
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流水帐running account n85r^W  
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暂记帐||未定帐suspense account vj3isI4lU  
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过期帐||延滞帐overdue account||pastdue account S[U/qO)m  
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杂项帐户sundry account [-VGArD[k,  
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详细帐单||明细表detail account IxP^i{/1?  
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会计项目title of account l:z};  
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会计薄||帐薄account-book j)Lo'&Y~=  
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营业报告书||损益计算表account of budiness||business report -$ali[  
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借贷细帐||交验帐account rendered 0x4l5x$8  
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明细帐account stated a x]9QrA  
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与…银行开立一户头to open an account with lux9o$ %  
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与…银行建立交易to keep account with VHj*aBHB  
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继续记帐to keep account '1lx{UzD  
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与…有交易to have an account with G*=H;Upi  
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作成会计帐||有往来帐项to make out an account with hOV_Oqe4?  
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清算||清理债务to make up an account U<|B7t4M  
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清洁帐目||与…停止交易to close ones account with jw/wcP  
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结帐to close an account p+!f(H  
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清理未付款to ask an account||to demand an account eO~eu]r
 
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结清差额to balance the account with hLCsQYNDU  
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清算to settle an account||to liquidate an account||to square an account iz,]%<_PE  
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审查帐目||监查帐目to audit an account XL{{7%j  
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检查帐目to examine an account nD^{Q[E6=  
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转入A的帐户to charge the amount to As account b\<lNE!L  
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以计帐方式付款to pay on account /F \>Z]  
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代理某人||为某人on ones account||on account of one ,AGM?&A  
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为自己计算||独立帐目on ones own account 9Ba%=  
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由某人收益并负风险on ones account and risk||for ones account and risk LZ=wz.'u  
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由某人负担for ones account||for account of one -N /8Ho  
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按某人指示||列入某人帐户by order and for account of one =!I8vQ>  
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列入5月份帐目for May account MbT ONt?~v  
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编入某中帐项下to pass to the account of||to place to the account of k'WS"<-  
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寄出清算书to send in an account||to send in render an account ~#IWM+I  
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支票薄cheque book .&* ({UM  
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支票陈票人cheque drawer b7>-aem@I  
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持票人cheque holder On2Vf*G@|  
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不记名支票cheque to bearer||bearer cheque U:etcnb4w>  
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记名支票||认人支票cheque to order ~,`\D7Z3  
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到期支票antedated cheque >g
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未到期支票postdated cheque  iC5JU&l  
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保付支票certified cheque ,pGCgOG#}c  
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未获兑现支票，退票returned cheque .@/z-OgXg  
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横线支票crossed cheque a s< q  
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普通横线general crossing Ig?.*j ]  
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特别横线special crossing i5~ /+~  
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空白支票blank cheque @T~#Gwv  
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失效支票，过期支票stale cheque k~s>8N:&G  
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普通支票open cheque ?\p
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m*Lv,yw %a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F+m4  
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支票换现金||兑现to cash a cheque z1KC$~{O  
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清理票款to clear a cheque 8!fAv$g0  
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保证兑现to certify a cheque ujHzG}
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填写支票数额to fill up a cheque >D^7v(&  
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支票上划线to cross a cheque uM!r|X)8  
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开发支票to make out a cheque lG^nT  
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签发支票，开立支票to draw a cheque||to issue a cheque 7z0uj  
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透支支票to overdraw a cheque i@?<]n  
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背书支票to endorse a cheque h] TVi$J  
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请付票款||清付票款to pay a cheque||to honour a cheque *E q7r>[  
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支票退票to dishonour a cheque M@ZpgAfq  
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拒付支票to refuse a cheque k#G7`dJl  
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拒付支票to stop payment of a cheque  0 9'o  
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提示要求付款to present for payment _@?Jx/`;bk  
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见票即付持票人payable to bearer q CT\rZU  
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支付指定人payable to order JT_B@TO\  
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已过期||无效out of date||stale P&,cCR>  
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请给出票人R/D||refer to drawer \> azY g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y}z?I%zL  
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文字与数字不一致words and figures differ 5W-M8dc6  
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支票 %*}f<k{6  
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时间已过account closed L#bQ`t  
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更改处应加盖印章alterations require initials =_3qUcOP  
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时间已过effects not cleared T+!kRigN~P  
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停止付款payment stopped x*V<afLY[  
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支票毁损cheque mutilated ~Wv?p4  
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汇款||寄钱to remit||to send money UlytxWkUX  
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寄票供取款||支票支付to send a cheque for payment s~G{-)*  
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寄款人a remitter xM\ApN~W  
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收款人a remittee {c;3$  
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国外汇票foreign Bill SGm?"esEt  
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国内汇票inland Bill ^EOjq  
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跟单汇票documentary bill K-3 _4As  
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空头汇票accommodation bill _!7o  
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原始汇票original bill KJ_R@,v\  
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改写||换新票据renewed bill <h({+N  
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即期汇票sight bill||bill on demand %:*HzYf  
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…days after date||…days after date…日后付款 }kpkHq"`f  
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…months after date||…months after date…月后付款 c'b,=SM  
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见票后…日付款…days after sight||…days sight Lmb<)YY  
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见票后…月付款…months after sight||…months sight &>o)7H];  
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同组票据set of bills a|.u;  
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单张汇票sola of exchange||sole of exchange _bX)fnUu  
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远期汇票usance bill||bill at usance bm;4NA?Gg  
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长期汇票long bill ?V0IryF;  
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短期汇票short bill _#+i;$cO-X  
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逾期汇票overdue bill jzQgDed ]  
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宽限日期days of grace Vh&uSi1V  
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电汇telegraphic transfer （T.T） MStaP;|  
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邮汇postal order||postal note （Am.）||post office order||money order /#tOi[0[  
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本票promissory note （P/N） dQ<EDtap  
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押汇负责书||押汇保证书letter of hypothecation k{; 2*6b0  
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副保||抵押品||付属担保物collateral security 3oh(d.Z  
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担保书trust receipt||letter of indemnity 2gA6 $s7  
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承兑||认付acceptance yovC~  
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单张承兑general acceptance ikUG`F%W  
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有条件承兑qualified acceptance HN\9d  
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附条件认付conditional acceptance d4~!d>{n|c  
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部分认付partial acceptance   *~cq (PFQ