[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。   ~v$1@DQ}  
会计报表statement of account &qjc+-r{l  
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往来帐目account current ?^Q8#Y^M  
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现在往来帐||存款额current accout +QZ}c@'r  
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销货帐account sales ].Sz2vI  
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共同计算帐项joint account lM|}K-2
 
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未决帐项outstanding account $SOFq+-T  
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贷方帐项credit account||creditor account w!eY)
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable hjgB[ &U>  
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应收帐||应收未收帐account receivable *yZ `aKfH  
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新交易||新帐new account rk-GQ#SKU  
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未决帐||老帐old account !kS/Ei  
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现金帐cash account KK}ox%j  
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流水帐running account &\y`9QpVF  
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暂记帐||未定帐suspense account >/4N:=.h  
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过期帐||延滞帐overdue account||pastdue account z
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杂项帐户sundry account EO`e
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详细帐单||明细表detail account 3yrb7Rn3  
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呆帐bad account f_2(`T#  
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会计项目title of account \ZA@r|=$  
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会计薄||帐薄account-book _G&gF.|  
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营业报告书||损益计算表account of budiness||business report fx-8mf3  
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借贷细帐||交验帐account rendered g4u6#.m(  
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明细帐account stated @QMy!y_K~m  
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与…银行开立一户头to open an account with 58d[>0Xa[g  
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与…银行建立交易to keep account with ,5x#o  
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继续记帐to keep account =Oq*9=v|  
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与…有交易to have an account with BA2J dU  
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作成会计帐||有往来帐项to make out an account with v<t?t<|J  
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清算||清理债务to make up an account 51`&%V{daL  
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清洁帐目||与…停止交易to close ones account with -r_,
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结帐to close an account cS'{h  
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清理未付款to ask an account||to demand an account tRpY+s~Fq  
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结清差额to balance the account with eZ+6U`^t  
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清算to settle an account||to liquidate an account||to square an account {x ?qz~W  
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审查帐目||监查帐目to audit an account & Wod  
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检查帐目to examine an account v\5O\ I ^  
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转入A的帐户to charge the amount to As account ":8\2Qp  
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以计帐方式付款to pay on account B=r DU$z  
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代理某人||为某人on ones account||on account of one pX{wEc6}  
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为自己计算||独立帐目on ones own account Lo%vG{yTr  
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由某人收益并负风险on ones account and risk||for ones account and risk `z\hQ%1!F  
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由某人负担for ones account||for account of one JI[8n$pr]  
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按某人指示||列入某人帐户by order and for account of one qC> tni%  
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列入5月份帐目for May account #\w N2`" W  
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编入某中帐项下to pass to the account of||to place to the account of ng3ZK  
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寄出清算书to send in an account||to send in render an account x 4+WZYv3  
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支票薄cheque book ] #@:VR  
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支票陈票人cheque drawer ,Q-,#C"  
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持票人cheque holder '#f<wfn  
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不记名支票cheque to bearer||bearer cheque 5v)^4( )  
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记名支票||认人支票cheque to order `q-+r1u  
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到期支票antedated cheque }gkLO TJ/,  
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未到期支票postdated cheque Mk}T  
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保付支票certified cheque YCbvCw$Ob  
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未获兑现支票，退票returned cheque L]kBY2c  
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横线支票crossed cheque <l<O2l  
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普通横线general crossing 1,fR kQ  
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特别横线special crossing FH=2,"A  
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空白支票blank cheque '#+&?6p  
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失效支票，过期支票stale cheque " @D  
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普通支票open cheque T?7u [D[[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0fOhCxtL@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \qG?'Iy  
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支票换现金||兑现to cash a cheque c]^P$F8U  
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清理票款to clear a cheque }Fjbj5w0  
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保证兑现to certify a cheque P{o)Ir8Tt  
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填写支票数额to fill up a cheque es)^^kGj6f  
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支票上划线to cross a cheque 8US#SI'x  
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开发支票to make out a cheque gcA:Q4  
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签发支票，开立支票to draw a cheque||to issue a cheque \;&;K'   
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透支支票to overdraw a cheque zH]oAu=H  
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背书支票to endorse a cheque `58%&3lp  
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请付票款||清付票款to pay a cheque||to honour a cheque 1$0Kvvg[  
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支票退票to dishonour a cheque @;4;72@O  
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拒付支票to refuse a cheque ,8 4|qI  
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拒付支票to stop payment of a cheque $'V^_|EL7  
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提示要求付款to present for payment A$@;Q5/2  
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见票即付持票人payable to bearer a/V,iCiH  
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已过期||无效out of date||stale DSLX/uo1  
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请给出票人R/D||refer to drawer 0
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +^BThrB  
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文字与数字不一致words and figures differ y[i}iT/~  
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支票 QP'sS*saJ  
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时间已过account closed Ar>B_*dr  
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更改处应加盖印章alterations require initials @K]`
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时间已过effects not cleared j& 7>ph  
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停止付款payment stopped 9fX0?POG  
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支票毁损cheque mutilated Qb^{
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汇款||寄钱to remit||to send money uYebRCdR  
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寄票供取款||支票支付to send a cheque for payment h>V6}(~;.  
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寄款人a remitter P'h39XoZ  
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收款人a remittee YAXd   
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国外汇票foreign Bill $x}R2  
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国内汇票inland Bill xlZh(pf  
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跟单汇票documentary bill `u3kP  
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空头汇票accommodation bill W.4R+kF<  
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原始汇票original bill eLT3b6'"?  
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改写||换新票据renewed bill  @mw1__?  
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即期汇票sight bill||bill on demand kPOk.F%)  
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…days after date||…days after date…日后付款 o?O ZsA  
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…months after date||…months after date…月后付款 g&RhPrtl  
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见票后…日付款…days after sight||…days sight 8Ud.t=2  
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见票后…月付款…months after sight||…months sight -DGuaUU  
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同组票据set of bills D0\*WK$  
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单张汇票sola of exchange||sole of exchange kK/>,Eg  
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远期汇票usance bill||bill at usance ^Gbcs l~Gj  
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长期汇票long bill {'P?wv  
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短期汇票short bill H(?+-72KX  
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逾期汇票overdue bill m,5m'9dj  
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宽限日期days of grace cor!Sa>  
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电汇telegraphic transfer （T.T） }!kvoV)]1  
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邮汇postal order||postal note （Am.）||post office order||money order ;Uypv|xX  
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本票promissory note （P/N） )x,-O#"A  
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押汇负责书||押汇保证书letter of hypothecation bT:;^eG"  
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副保||抵押品||付属担保物collateral security Wsw/ D  
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担保书trust receipt||letter of indemnity s|Vbc@t  
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承兑||认付acceptance F @!9rl'  
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单张承兑general acceptance |r`0< `  
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有条件承兑qualified acceptance Ap(>mUs!i  
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附条件认付conditional acceptance /n9,XD&)  
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部分认付partial acceptance   yMe
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