[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^ai *   
会计报表statement of account >o] !-46  
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往来帐目account current H'Oy._,]t  
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现在往来帐||存款额current accout ,R-T( <r  
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销货帐account sales d;4LHQ0yU  
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共同计算帐项joint account H n^)Xw  
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未决帐项outstanding account KWq&<X5  
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贷方帐项credit account||creditor account R2e":`0I  
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借方帐项debit account||debtor account U '$W$()p  
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应付帐||应付未付帐account payable  W0&x0  
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应收帐||应收未收帐account receivable ~l^Q~W-+  
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新交易||新帐new account j& H4L  
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未决帐||老帐old account {\-9^RL  
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现金帐cash account TI<?h(*R_  
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流水帐running account -PG81F&K  
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暂记帐||未定帐suspense account <TDp8t9bU  
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过期帐||延滞帐overdue account||pastdue account l9P=1TL  
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杂项帐户sundry account -r'/PbV0  
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详细帐单||明细表detail account +NT8dd  
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呆帐bad account %*A|hK+G:W  
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会计项目title of account X1C
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营业报告书||损益计算表account of budiness||business report 11g_!X -g@  
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借贷细帐||交验帐account rendered y(fJ{k   
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明细帐account stated JGRL &MG4  
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与…银行开立一户头to open an account with b$JrLZs$_  
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与…银行建立交易to keep account with c.eUlr_{  
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继续记帐to keep account -FGM>~x  
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与…有交易to have an account with @9e}kiW  
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作成会计帐||有往来帐项to make out an account with V=de3k&p  
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清算||清理债务to make up an account M3&GO5<  
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清洁帐目||与…停止交易to close ones account with %}}?Y`/W)  
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结帐to close an account 3%(,f,  
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清理未付款to ask an account||to demand an account L-DL)
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结清差额to balance the account with +.-g`Vyz*  
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清算to settle an account||to liquidate an account||to square an account 'mTQ=1  
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审查帐目||监查帐目to audit an account ] B?NDxU  
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检查帐目to examine an account _%wB*u,X  
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转入A的帐户to charge the amount to As account sV;q(,oru  
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以计帐方式付款to pay on account NpH9},1i  
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代理某人||为某人on ones account||on account of one ~NTKWRaR  
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为自己计算||独立帐目on ones own account Vy6~O|68=  
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由某人收益并负风险on ones account and risk||for ones account and risk {s
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由某人负担for ones account||for account of one P2F8[o!<  
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按某人指示||列入某人帐户by order and for account of one #~4;yY\$I  
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列入5月份帐目for May account Ya}} a  
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编入某中帐项下to pass to the account of||to place to the account of }l&y8,[:  
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寄出清算书to send in an account||to send in render an account Rm}G4Pq  
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支票薄cheque book jW{bP_,"  
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支票陈票人cheque drawer Rq`5ff3,  
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持票人cheque holder yH9&HFDp  
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不记名支票cheque to bearer||bearer cheque _YN C}PUU  
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记名支票||认人支票cheque to order 4ves|pLET  
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到期支票antedated cheque 
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未到期支票postdated cheque S4rm K&  
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保付支票certified cheque cM\BEhh  
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未获兑现支票，退票returned cheque 7I*rtc&Kb  
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横线支票crossed cheque &*oljGt8  
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普通横线general crossing I}m>t}QRI_  
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特别横线special crossing V;Q@'<w  
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空白支票blank cheque )6eFYt%c  
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失效支票，过期支票stale cheque AS0mMHJk  
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普通支票open cheque [E"3?p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3>=G-AH/$K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QUg<~q)Oq  
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支票换现金||兑现to cash a cheque \jS^+Xf?^  
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清理票款to clear a cheque 2z1r|? l  
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保证兑现to certify a cheque O* )BJOPa  
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填写支票数额to fill up a cheque ie7TO{W  
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支票上划线to cross a cheque w(ic$  
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开发支票to make out a cheque k9c`[M  
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签发支票，开立支票to draw a cheque||to issue a cheque 'lgS)m  
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透支支票to overdraw a cheque 5p/.( |b,  
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背书支票to endorse a cheque 0,iG9D7  
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请付票款||清付票款to pay a cheque||to honour a cheque 1z@ ncqe  
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支票退票to dishonour a cheque W=,]#Z+M;  
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拒付支票to refuse a cheque "2T* w~V&y  
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拒付支票to stop payment of a cheque YCyh+%Q(  
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提示要求付款to present for payment e^hI[LbNC  
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见票即付持票人payable to bearer 4>]B8ZxH  
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支付指定人payable to order kB-<17  
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已过期||无效out of date||stale z~;@Mo"*f  
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请给出票人R/D||refer to drawer tCu9 D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SFRYX,0m  
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文字与数字不一致words and figures differ *(nu0  
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支票 T?D]]x  
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时间已过account closed gE6{R+sp  
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更改处应加盖印章alterations require initials {z8wFL\  
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时间已过effects not cleared  Kuh)3/7  
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停止付款payment stopped 5+*CBG}  
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支票毁损cheque mutilated R "e533  
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汇款||寄钱to remit||to send money d?=r:TBU  
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寄票供取款||支票支付to send a cheque for payment M}9PicI?7  
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寄款人a remitter E)(Rhvij  
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收款人a remittee !ziO1U  
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国外汇票foreign Bill `HsI)RmX  
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国内汇票inland Bill MrpT5|t  
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跟单汇票documentary bill >/DlxYG?  
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空头汇票accommodation bill T3^(I~03  
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原始汇票original bill
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改写||换新票据renewed bill NEX{vZkgw  
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即期汇票sight bill||bill on demand kY`L[1G$  
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…days after date||…days after date…日后付款 ;TG< $4N  
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…months after date||…months after date…月后付款 `'M}.q,k~  
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见票后…日付款…days after sight||…days sight *9xv0hRQ%?  
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见票后…月付款…months after sight||…months sight hQ}B?'>  
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同组票据set of bills `f+l\'.s  
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单张汇票sola of exchange||sole of exchange $oU40HA)W]  
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远期汇票usance bill||bill at usance x6={)tj  
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长期汇票long bill x*2'I  
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短期汇票short bill beCTOmC  
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逾期汇票overdue bill p?,:  
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宽限日期days of grace {(MC]]'?  
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电汇telegraphic transfer （T.T） b
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邮汇postal order||postal note （Am.）||post office order||money order amY\1quD|  
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本票promissory note （P/N） %t:pG}A>:C  
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押汇负责书||押汇保证书letter of hypothecation ZH<:YOQ  
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副保||抵押品||付属担保物collateral security 8~>5k  
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担保书trust receipt||letter of indemnity ,>rr|O  
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承兑||认付acceptance =
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单张承兑general acceptance vxRy7:G"  
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有条件承兑qualified acceptance i]@QxzCSF  
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附条件认付conditional acceptance nCz_gYcIx  
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部分认付partial acceptance   61W ms@D%