[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。   }Z6nN)[|0Y  
会计报表statement of account -]&<Sr-  
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往来帐目account current z1vni'%J  
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现在往来帐||存款额current accout Orc>.~+f%A  
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销货帐account sales )
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共同计算帐项joint account nB}e1 /_y  
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未决帐项outstanding account q+J0}y{#8)  
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贷方帐项credit account||creditor account o?=fh c  
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借方帐项debit account||debtor account GsRt5?X/*  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable M->Kz{h?j  
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新交易||新帐new account P ]_Vz  
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未决帐||老帐old account T)O]:v  
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现金帐cash account MSFNw  
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流水帐running account ?/^VOj4&  
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暂记帐||未定帐suspense account 5M]6'X6I  
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过期帐||延滞帐overdue account||pastdue account 1gL8$.B?  
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杂项帐户sundry account WJP`0f3  
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详细帐单||明细表detail account #`2GAM];7  
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呆帐bad account aj% `x4eA  
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会计项目title of account Uia)5zz8  
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会计薄||帐薄account-book e=|F(iW  
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营业报告书||损益计算表account of budiness||business report 9$}+-Z  
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借贷细帐||交验帐account rendered h?M'7Lti  
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明细帐account stated *m2d# f  
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与…银行开立一户头to open an account with l93
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与…银行建立交易to keep account with =iPd@f"$  
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继续记帐to keep account =[O<.'aG-  
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与…有交易to have an account with J/H#d')c  
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作成会计帐||有往来帐项to make out an account with rA&#>R`  
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清算||清理债务to make up an account ) J:'5hz  
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清洁帐目||与…停止交易to close ones account with 8P'En+uE1|  
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结帐to close an account n=Z[w5  
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清理未付款to ask an account||to demand an account \?Oly171  
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结清差额to balance the account with 9_CA5?y$:  
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清算to settle an account||to liquidate an account||to square an account FZ'>LZ  
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审查帐目||监查帐目to audit an account -EX3' [*'  
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检查帐目to examine an account ~Hs]}Xo  
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转入A的帐户to charge the amount to As account G5
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以计帐方式付款to pay on account -QNMB4  
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代理某人||为某人on ones account||on account of one /;(%Xd&:  
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为自己计算||独立帐目on ones own account 4uE5h~0Z  
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由某人收益并负风险on ones account and risk||for ones account and risk nN]vu  
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由某人负担for ones account||for account of one y&I|m  
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按某人指示||列入某人帐户by order and for account of one d4eCBqx  
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列入5月份帐目for May account RxeRO2  
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编入某中帐项下to pass to the account of||to place to the account of Xm[r#IA  
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寄出清算书to send in an account||to send in render an account e/#&5ISk  
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支票薄cheque book *A9{H>Vq  
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支票陈票人cheque drawer fQA)r  
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持票人cheque holder fJlN'F7  
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不记名支票cheque to bearer||bearer cheque Bw7:ry  
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记名支票||认人支票cheque to order $i] M6<Vxn  
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到期支票antedated cheque eQIi} \`  
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未到期支票postdated cheque * rANf&y  
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保付支票certified cheque #_|^C(]!  
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未获兑现支票，退票returned cheque s'=]a-l~  
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横线支票crossed cheque '(>N gd[  
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普通横线general crossing hlEvL  
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特别横线special crossing %.Y`X(g6/  
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空白支票blank cheque h {btT  
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失效支票，过期支票stale cheque $6Psq=|  
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普通支票open cheque 2US8<sq+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d1TG[i<J_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5#tvc4+)
  
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支票换现金||兑现to cash a cheque W'yICt(#G  
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清理票款to clear a cheque K[Kc'6G  
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保证兑现to certify a cheque u)ItML  
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填写支票数额to fill up a cheque {Gy_QRsp,  
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支票上划线to cross a cheque 420K fVA  
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开发支票to make out a cheque TDFv\y}yc  
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签发支票，开立支票to draw a cheque||to issue a cheque 9dAs
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透支支票to overdraw a cheque 5 ,HNb
 
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背书支票to endorse a cheque o3yZCz  
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请付票款||清付票款to pay a cheque||to honour a cheque QLn5:&  
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支票退票to dishonour a cheque %rYt; 7B  
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拒付支票to refuse a cheque %(i (ZW "  
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拒付支票to stop payment of a cheque DwI)?a_+  
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提示要求付款to present for payment ZyTah\yPM  
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见票即付持票人payable to bearer W[b/.u5z:  
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支付指定人payable to order )]>9\(  
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已过期||无效out of date||stale ^b4o 0me  
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请给出票人R/D||refer to drawer Lbd_L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #df Aqg '  
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文字与数字不一致words and figures differ m^`X|xK-  
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支票 k(Ow.nkb  
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时间已过account closed [QeKT8  
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更改处应加盖印章alterations require initials ;DGp7f#9  
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时间已过effects not cleared $WdZAv\_S  
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停止付款payment stopped JG4 Tb{F=  
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支票毁损cheque mutilated XfB;^y=u8  
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汇款||寄钱to remit||to send money IN_GL18^MV  
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寄票供取款||支票支付to send a cheque for payment .2OP>:9F  
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寄款人a remitter I4u'b?* je  
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收款人a remittee |IZG`
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国外汇票foreign Bill g=a-zg9LX  
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国内汇票inland Bill }k'8*v}8  
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跟单汇票documentary bill IiSO{  
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空头汇票accommodation bill >pz/wTOi  
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原始汇票original bill %J3#4gG^v  
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改写||换新票据renewed bill CfA F.H  
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即期汇票sight bill||bill on demand (Z s dj  
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…days after date||…days after date…日后付款 7?b'"X"  
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…months after date||…months after date…月后付款 dEns|r  
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见票后…日付款…days after sight||…days sight \Ui8Sgeei  
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见票后…月付款…months after sight||…months sight 7RTp+FC]  
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同组票据set of bills Qq^>7OU>Co  
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单张汇票sola of exchange||sole of exchange kQwBrb4  
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远期汇票usance bill||bill at usance !dSt
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长期汇票long bill ]hN%~ ~$>  
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短期汇票short bill { ~FYiX  
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逾期汇票overdue bill &3'II:x(  
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宽限日期days of grace ?UQE;0 B  
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电汇telegraphic transfer （T.T） C/tn0  
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邮汇postal order||postal note （Am.）||post office order||money order e:6R+8s2  
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本票promissory note （P/N） 7P.C~,+D%P  
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押汇负责书||押汇保证书letter of hypothecation W{?7Pn?1`  
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副保||抵押品||付属担保物collateral security w*f.Fu(su  
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担保书trust receipt||letter of indemnity K9;pX2^z9  
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承兑||认付acceptance o
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单张承兑general acceptance "'~'xaU!=a  
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有条件承兑qualified acceptance e3yBB*@  
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附条件认付conditional acceptance NgaX&m`  
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部分认付partial acceptance   f.!)O@HzH